• 2023 (2) TMI 22 - ITAT BANGALORE

  Royalty - payments made by the assessee to Google Ireland Ltd. - India-Ireland DTAA - liability to withhold tax fastened on the assessee - HELD THAT:- Admittedly, this issue came for consideration be... ...

• 2022 (6) TMI 473 - ITAT AHMEDABAD

  Late deposit of employees Provident fund/ ESIC contribution - Addition u/s 36(1)(va) r.w.s. 43B - ESIC/PF not having been paid before due date under the respective Acts - disallowance made by the CPC... ...

• 2022 (2) TMI 774 - ITAT VISAKHAPATNAM

  Delayed Employees contribution to PF and ESI - Amount paid on or before the due date of filing of return u/sec.139(1) - HELD THAT:- As decided in M/S ESSAE TERAOKA PVT LTD [ 2014 (3) TMI 386 - KARNAT... ...

• 2020 (3) TMI 695 - NATIONAL ANTI-PROFITEERING AUTHORITY

  Profiteering - supplies made by the Patanjali Products- Kesh Kanti Hair Cleanser / Detergent Powder etc. - allegation that the benefit of reduction the rate of tax not passed on - contraventio... ...

• 2019 (6) TMI 1518 - NATIONAL COMPANY LAW TRIBUNAL, BENGALURU

  Approval of Resolution Plan - Section 33(2) of the Insolvency and Bankruptcy Code, 2016 - CIRP process - HELD THAT:- The Liquidator has furnished written consent dated 30.05.2019 attached to IA No. 2... ...

• 2017 (10) TMI 1090 - ITAT BANGALORE

  Google Adword program functions and work - Royalty payment - Use of Intellectual Property through ITES agreement - amount payable by the Appellant to Google Ireland for the subject assessment years - ... ...

• Report of the Task Force on Goods and Services Tax Thirteenth Finance Commission

  Executive Summary 1. The taxation of goods and services in India has, hitherto, been characterised as a cascading and distortionary tax on production resulting in mis-allocation of resources and l... ...

• 2024 (2) TMI 1164 - ITAT COCHIN

  Validity of assessment order not bearing Document Identification Number (DIN) - HELD THAT:- The assessee s only grievance before us was that the assessment order not bearing Document Identification N... ...

• 2024 (5) TMI 386 - ITAT MUMBAI

  Validity of unsigned order - Final assessment order not signed by the AO - DR submitted that the additions made in the draft assessment order and the final assessment order are the same and as the dra... ...

• 2022 (5) TMI 267 - ITAT JAIPUR

  Late deposit of PF and ESI employee s contribution - addition u/s 2(24)(x) read with Section 36(1)(va) - HELD THAT:- Admitted facts of the present case are that the payments of PF ESI contribution ... ...

• 2021 (8) TMI 688 - ITAT DELHI

  Disallowance of claim of depreciation on the assets leased -operating lease - right of an assessee who is engaged in the business of leasing - AO disallowed the claim of depreciation on the ground th... ...

• 2020 (5) TMI 27 - Supreme Court

  Refunds along with interest u/s 244A - initiation of proceedings pursuant to notice under sub-section (2) of Section 143 - exercise of power of withholding of refund - HELD THAT:- We hold that in r... ...

• 2018 (5) TMI 896 - ITAT BANGALORE

  Royalty - amount payable towards purchase of advertisement space - whether payment made by the Appellant to Google Ireland Limited in relation to purchase of advertisement space for resale to the adve... ...

• 2016 (9) TMI 967 - BOMBAY HIGH COURT

  Lifting of corporate veil - whether the concept of lifting of corporate veil was available even in execution proceedings and whether any interference was called for in the finding recorded by the lear... ...

• RECTIFIED 50 TAX AUDIT PROBLEMS AND SOLUTIONS - BY CA NITESH MORE, KOLKATA

  FREQUENTLY ASKED QUESTIONS ON E-FILLING OF TAX AUDIT REPORTS - TECHNICAL ISSUES 1. STEPS FOR FILLING ONLINE TAX AUDIT REPORT Q1. What are the steps to be followed for E-filling of Tax Audit R... ...

• 2002 (1) TMI 1320 - DELHI HIGH COURT

  S Agarwal, J. JUDGMENT S.K. Agarwal.. 1. Plaintiffs instituted the suit for permanent injunction restraining the defendants from operating any business, making, selling/transferring, o... ...

• 2018 (10) TMI 1739 - MADRAS HIGH COURT

  Restoration of name of petitioner/ company in the Register of Registrar of Companies maintained by them - direction to the petitioner company to file the Audited Financial Statements and Annual Return... ...

• Year End Review: Highlights of the Achievements of the Ministry of Finance

  During the current fiscal, Ministry of Finance has undertaken various initiatives and measures for enhancing the Revenue Collection ,easing and formulating the Taxation policy, Fiscal consolidation , ... ...

• 2017 (7) TMI 867 - ITAT DELHI

  Best judgment assessment - Unexplained Money - addition u/s 68 - Held that:- It is admitted by the ld AR that order passed u/s 144 of the Act are appealable before the ld CIT(A), however, he stated th... ...

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