Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI New Income Tax Bill to Replace 1961 Act Promises... TaxTMI GST Appeals Must Be Filed Within 4 Months: No Power... TaxTMI GST Fraud: Arrest Declared Illegal Due to Premature... TaxTMI New Direct Tax Code to Replace 60-Year-Old Income... TaxTMI Rajkot Airport Designated for International Cargo... TaxTMI Infrastructure Debt Fund Guidelines Updated: New... TaxTMI Assessment Order Against Dissolved Company Invalid... TaxTMI Input Tax Credit Refund Restrictions Under... TaxTMI Manpower Services for Jal Jeevan Mission's Data... TaxTMI Precious Metals and Jewelry Under Chapter 71 Remain... TaxTMI Entertainment Tax Staff Integration with Commercial... TaxTMI Tax Authority Can Extend 5-Year Limitation Under... TaxTMI Power Company Wins IGST and Service Tax Refund... TaxTMI Technical Glitch Causing 1 Hour Delay in Tax Audit... TaxTMI Stock Market Gains From Penny Trades Valid as... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 39601 to 39650 of 78826 Records

1 ....789 790 791 792793794 795 796 797........ 1577

April 12, 2019 Case Laws Companies Law AT

Company Name Restored to Active Status: Process for Creditors to Challenge Strike Off Under Company Law.
April 12, 2019 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Moratorium Stops All Payments, Even Pre-Dated Cheques Cannot Be Cashed.
April 12, 2019 Case Laws VAT and Sales Tax HC

SEZ Developers Entitled to Tax Exemption u/s 11(1)(i) of HSEZ Act.
April 12, 2019 Case Laws Indian Laws SC

Arbitration Clause Valid Only If Contract Is Legally Enforceable, Meeting All Legal Requirements for Validity.
April 12, 2019 Case Laws Income Tax HC

Deemed University Denied Tax Approval u/s 35(1)(ii) for Lack of Significant Scientific Research; Case Remanded.
April 12, 2019 Case Laws Income Tax HC

Assessee's lack of details and auditor's concerns prompt special audit under Income Tax Act Section 142(2A).
April 12, 2019 Case Laws Income Tax HC

Section 54 of Income Tax Act: Pre-2015 Allowed Multiple Homes for Exemption; Post-2015 Restricts to One Unit.
April 12, 2019 Case Laws Income Tax HC

Petitioner Challenges Denial of Stay on Section 12A(a) Exemption for Market Rent Assessment of Long-Term Leased Properties.
April 12, 2019 Case Laws Income Tax HC

TDS on Cooking Services Falls u/s 194C, Not 194J; Assessee Deemed in Default Per Section 201(1).
April 12, 2019 Case Laws Income Tax HC

Section 37 Allows Expenditure for Third-Party Services Boosting Investment in India, Leading to Higher Advisory Fees.
April 12, 2019 Case Laws Income Tax HC

Trusts Can Adjust Past Charitable Expenses Against Future Income, Applying Income for Current Charitable Purposes.
April 12, 2019 Case Laws Income Tax AT

Section 55A: DVO can't reassess fair market value if declared value exceeds it based on registered valuer's report.
April 12, 2019 Case Laws Income Tax AT

Appellate order invalidated due to unauthorized additional evidence u/r 46A, breaching natural justice principles.
April 12, 2019 Case Laws Income Tax AT

Director's Bonus Deemed Legitimate Business Decision, Not a Dividend Distribution by Shareholders.
April 12, 2019 Case Laws Income Tax AT

AO Must Record Satisfaction Before Section 153C Proceedings; Jurisdiction Invalid Without It, Even if AO is Same.
April 12, 2019 Case Laws Income Tax AT

Assessing Officer Erroneously Rejects Accounts Without Identifying Current Discrepancies; Follows Old Predecessor Order.
April 12, 2019 Case Laws Income Tax AT

Reopening of Assessment u/s 148 Deemed Illegal Due to Lack of Material Facts by Assessing Officer.
April 12, 2019 Case Laws Income Tax AT

Search Action u/s 132 Leads to Abatement of Assessment Proceedings u/s 143(3) and Affects Appeals Process.
April 12, 2019 Case Laws Income Tax AT

Income Tax Commissioner invokes Section 263 for capital gains, citing overlooked Section 50C on stamp value substitution.
April 12, 2019 Case Laws Income Tax AT

Taxpayer Penalized u/s 271(1)(c) for Property Investment; Non-Disputation of Account Addition Impacts Penalty Decision.
April 12, 2019 Case Laws Income Tax AT

Assessee successfully proves identity, capacity, and genuineness of transactions; Section 68 addition found unsustainable.
April 12, 2019 Case Laws Income Tax AT

Change in Depreciation Method from WDV to Straight-Line Per Companies Act, No Impact on Section 32 Tax Claims.
April 12, 2019 Case Laws Income Tax AT

Delayed Provident Fund Contributions Deductible if Paid Before Tax Return Due Date u/s 43B, Section 139(1.
April 11, 2019 Circulars DGFT

DGFT Extends Validity of Pre-shipment Inspection Agencies to Ensure Compliance and Facilitate Smoother International Trade Operations.
April 11, 2019 Circulars SEBI

SEBI Sets Risk-Based Capital and Net Worth Standards for Clearing Corporations Under 2018 Regulations to Boost Market Stability.
April 11, 2019 Circulars SEBI

SEBI Sets New BSDA Limits for Debt Securities to Boost Investor Participation and Simplify Portfolio Management.
April 11, 2019 Case Laws Income Tax HC

Transferee Can Claim Section 80IA Tax Benefits Without Direct Agreement With Specified Authority.
April 11, 2019 Case Laws Income Tax AT

Gift of Shares for A.Y. 2008-09 Cannot Be Added to Land Sale Assessment for A.Y. 2009-10.
April 11, 2019 Case Laws Income Tax AT

Tax Officer to Add 15% Profit Margin on Unrecorded Sales Deposits for Accurate Tax Compliance.
April 11, 2019 Case Laws Income Tax AT

Non-furnishing PAN u/s 194C doesn't require disallowance of freight expenses.
April 11, 2019 Case Laws Income Tax AT

Seconded Employees' Payments to Original Employer Subject to TDS u/s 195 of Income Tax Act.
April 11, 2019 Case Laws Income Tax AT

Charging Fees Doesn't Void Section 11 Exemption for Charitable Activities if Not Profit-Driven Under Income Tax Act Section 2(15.
April 11, 2019 Case Laws Indian Laws SC

Determining Benami Transactions: Financial Assistance Alone Doesn't Classify a Deal as Benami; Intent Must Be Clear Under Law.
April 11, 2019 Case Laws Indian Laws SC

High Court Overturns Trial Court's Findings on Dishonored Cheque Case; Burden of Proof Shifts to Complainant.
April 11, 2019 Case Laws GST SC

Bombay and Gujarat High Courts Differ on GST Transitional Credit Validity; Judgment Stayed Pending Further Review.
April 11, 2019 Case Laws GST HC

Court Dismisses GST Petition on REC Scrips, Imposes Rs. 1,00,000 Cost for Repeated Filings by Petitioner.
April 11, 2019 Case Laws Customs AT

Extended Limitation Period in Import Misdeclaration Case: Classification Confusion May Negate Intent to Misdeclare Goods.
April 11, 2019 Case Laws Central Excise AT

Clandestine Removal Allegation Unsubstantiated Without Buyer or Supplier Verification; Duty Payment Not Proof of Wrongdoing.
April 11, 2019 Case Laws VAT and Sales Tax HC

SEZ Developers Get Tax Breaks: Section 11(1)(i) of HSEZ Act Exempts Import/Export Goods from State Taxes and Duties.
April 11, 2019 Case Laws Income Tax HC

Enhanced Railway Land License Fee Not Covered by Section 43B(1)(b); Clause (g) Applies Prospectively from 2017-18 Onwards.
April 11, 2019 Case Laws Income Tax HC

Section 80IA Deduction: No Direct Agreement Required with Authority, Recognition as Transferee or Assignee is Sufficient.
April 11, 2019 Case Laws Income Tax AT

Penalty u/s 271B for Late Tax Audit Report Hinges on Appellate Order Outcome; Proceedings Delayed Per Section 275.
April 11, 2019 Case Laws Income Tax AT

Fair Chance for Assessees to Present Additional Evidence in Tax Cases Ensures Natural Justice Compliance.
April 11, 2019 Case Laws Income Tax AT

Section 153A Assessment Invalid Without Pending Assessment or Incriminating Material at Search; Section 133A Statements Insufficient.
April 11, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Justified for Bogus Purchases if Assessee Provides Sufficient Evidence; 15% Addition Insufficient.
April 11, 2019 Case Laws Income Tax AT

Delayed Payments by Associated Enterprise Now Classified as International Transactions Under Amended Section 92B; TPO to Evaluate Collection Periods.
April 11, 2019 Case Laws Income Tax AT

Assessment Order Against Merged Non-Existent Company Deemed Unsustainable; Jurisdictional Infirmity Not Rectifiable u/s 292B.
April 11, 2019 Case Laws Income Tax AT

Assessing Officer Cannot Add Items to Final Assessment Not in Draft Order Approved by DRP: Section 144C.
April 11, 2019 Case Laws Income Tax AT

Interest Deduction Allowed for Advances to Subsidiaries if Commercial Expediency Proven u/s 36(1)(iii.
April 11, 2019 Case Laws Income Tax AT

Transfer of IARC Practice as Long-Term Capital Asset: No Acquisition Cost u/s 55(2)(a)(ii) of Income Tax Act.

1 ....789 790 791 792793794 795 796 797........ 1577

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Client Appeals Under Section 112 of CGST Act; Dispute Over Additional ...

C: DGFT Warns Against Manual Certificates of Origin; Only eCoO 2.0 Platfo...

F: Clarification on "sale in transit" with e-way bill under Section 10, I...

C: SEBI Allows Stock Brokers to Trade Government Securities on NDS-OM via...

F: Debate on Validity of Converting Section 74 Order to Section 73 under ...

H: Export Policy: Raw Human Hair Export Prohibited Unless FOB Value Excee...

H: Foreign Entities with Liaison Offices Must File Annual Statement Form ...

A: New TDS Rules for Metal Scrap Transactions: 2% Deduction on Purchases ...

A: CBIC Clarifies GST: No Tax on Penal Charges, Exemptions for Aggregator...

A: Haryana's Attempt to Enforce Entry Tax in 2024 Contradicts GST Act and...

A: Several Indian States Ban Cotton Candy Over Health Concerns, Unsafe Ad...

A: RBI Tightens Rules on Loan Evergreening to Reduce NPAs, Impacting Guar...

A: New Proposal Introduces Unique ID Mark to Enhance Transparency and Cur...

A: HACCP Certification Ensures Food Safety, Compliance, Risk Management, ...

A: Illegal Use of Calcium Carbide for Ripening Poses Health Risks; Enforc...

A: India's Capital Account Management Under FEMA: Balancing Investment At...

A: India Eyes Rupee Internationalization to Boost Global Trade Role Amid ...

F: Taxpayer Faces ITC Denial for Filing Nil GSTR-3B Despite Accurate GSTR...

F: Input Tax Credit Eligibility: Event Management Services vs. Blocked Cr...

H: Tax Assessment Order Quashed as Notice Lacked Document Identification ...

H: Tax Authorities Must Initiate Recovery Within One Year of ITC Block Un...

H: Tax Authority Must Allow Taxpayer Final Hearing Before Assessment Afte...

H: GST Officers' Cash Seizure Ruled Illegal; Income Tax Transfer Under Se...

H: Railway Guard Wins Partial Relief in TDS Credit Dispute as ITAT Direct...

H: Tax Officials Cannot Make Addition Based on Loose Papers Without Speci...

H: Assessment Order Quashed: Failure to Issue Mandatory Notice Under Sect...

H: Commissioner Cannot Apply Section 40A(3) When Profits Already Estimate...

H: Revenue's Extrapolation of Shop Sales On-Money Invalid Without Buyer V...

H: CIT(A) Cannot Direct Section 194C Reassessment After High Court Quashe...

H: Share Capital and Loan Additions Deleted as Assessee Proves Creditwort...