TaxTMI SMS List

Home TaxTMI SMS

 

Showing 136 to 150 of 1983 Records

• 
  Refund of customs duty cannot be claimed unless the order of assessment / self-assessment / Bill of entry is not challenged in appeal - SC

  ---

• 
  Service Tax Audit - Rule 5A - Irreparable loss will be caused to the petitioner, if the stay as prayed for, is not granted - HC

  ---

• 
  Withdrawal of exemption - The larger public interest would outweigh an individual loss - Doctrine of Promissory Estoppel not applicable - SC

  ---

• 
  Purchase of property in India by the non resident arrived in India on Business Visa allowed as his continuous stay in India exceeds 182 days

  ---

• 
  Transfer pricing - arm length price u/s 92C(2) - price variance upto 1% in case of wholesale trade and 3% in all other cases to be tolerated

  ---

• 
  Just because, proceedings are initiated u/s 67 of GST, not adequate to believe that it is necessary to provisionally attach a property - HC

  ---

• 
  Warrant of Arrest by the Income tax Recovery Officer - show cause notice not issued - the order is procedurally ultra-vires, set aside - HC

  ---

• 
  Inconsistent Rule with section prescribing additional condition for availing input tax credit is directory in nature and not mandatory. - HC

  ---

• 
  Procedure for identification and processing of cases for prosecution under Direct Tax Laws - Relief for Small tax payers

  ---

• 
  Deemed dividend u/s 2(22)(e) - clubbing of the shares held by the individual and shares held by the HUF through its Karta not allowed - Tri

  ---

• 
  Addition u/s 68 - mere fact that investor is exempt u/s 10(36) the share application money didn’t get the colour of unexplained cash credits

  ---

• 
  Export obligation for supplies made to SEZ can be established by any other documents, if the the bill of export is not available - HC

  ---

• 
  Additions u/s 56(2)(viib) - issuance of shares less than fair market value - provisions are not applicable in the case of a non-resident

  ---

• 
  Denial of transitional credit for delay in Filing of GST Tran-1, Tran-2 is arbitrary, irrational, unconstitutional to Article 19(1)(g) - HC

  ---

• 
  An order u/s 201, treating the assessee as in default for failure to deduct TDS can be passed within 7 years from the end of relevant FY

  ---

 

1 ....67891011121314........ 133