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Showing 1751 to 1800 of 5067 Records
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I.Tax:
Taxability of amount of loan waived by the financial institution on account of one time settlement - income either u/s....
I.Tax:
Nature of expenditure - expenditure incurred on Research & Development - revenue or capital expenditure - The...
I.Tax:
Disallowance u/s 40A(3) for making cash payments - proof of business expediency - Assessee has also explained that the...
I.Tax:
Capital gain computation - value determined by the stamp duty authorities in terms of Section 50C(1) - When assessee...
I.Tax:
Payment towards membership fee and legal fund respectively to Federation of Indian Mineral Industries - this...
I.Tax:
Royalty Benchmarking - assessee had adopted TNMM at the entity level in which process royalty payment is considered as...
I.Tax:
Deduction of Provision made towards long service benefit liability - Crystalization and Accrual of expenses -...
GST:
Classification of services - composite supply or not - services by way of construction of residential property is...
GST:
Exemption from GST or not - activity of providing the hostel on the rent to various students by applicant - hostel fees...
Cus.:
Revocation of Customs Brokers license - smuggling of Red Sanders - CESTAT set aside the proceedings on the ground of...
I.Tax:
Claiming Depreciation u/s 32 while claiming exemption u/s 11 - whether while computing income under section 11(1)(a) of...
I.Tax:
Application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSV Act). - Seeking Adjust/give credit to the amount paid by...
I.Tax:
Rejection of Settlement application u/s 245C - allegation of Suppression of facts - Legislative intention is to ensure...
C.Ex.:
Clandestine removal - cigarettes - In this case, the appellant has admitted the excess stock found during the course of...
S.Tax:
Renting of immovable property service - The appellant entered into agreements with the film distributors under which...
I.Tax:
Revenue expenditure - interest expenses towards delayed payment of EDC external Development Charges to HUDA - - Not to...
I.Tax:
Assessment u/s 153A - belated return in response to notice u/s 153A - denying carry-forward of loss - it is undisputed...
I.Tax:
Unexplained u/s.68 - un-explained cash credit addition - Huge amount withdrawn from bank - self made vouchers for...
Cus.:
Mis-classification of imported goods - printed thermal paper rolls - Country of Origin Certificate - benefit of...
I.Tax:
TP Adjustment - corporate guarantee forms an international transaction or not? - Explanation to Section 92B inserted...
I.Tax:
Revision u/s 263 - Assessee company is a private limited company and it is closely held and has raised share...
I.Tax:
Condonation of delay - proof of reasonable cause for not filing the appeal in time before the CIT (Appeals) - Since the...
I.Tax:
Whether income of VCF shall be exempt only to the extent it is from the investment in venture capital undertaking ? -...
C.Ex.:
CENVAT Credit - capital goods - input services - capital goods installed in the Research & Development wing -...
GST:
Seeking release of detained machinery - Expired E-Way bill - machines used in the business of dealing - detention on...
GST:
Seeking grant of bail - generation of invoices without actual supply of goods - the enlargement of the petitioner on...
GST:
Seeking grant of Bail - issuance of fake invoices - In appropriate cases, the detention of the Petitioner for a longer...
I.Tax:
Exemption u/s 11 - Registration u/s 12AA denied - manipulative treatment of funds - at the stage of registration, the...
I.Tax:
Addition u/s 40A(2) - unreasonable professional fees to spouse - AO has not examined any details and has not given any...
I.Tax:
Disallowance of expenses and interest - When the AO required the assessee to furnish the relevant details, it was the...
I.Tax:
Understatement of income - treatment of lease transactions as sales transaction - The Income Tax Authorities has not...
I.Tax:
Addition of interest on overdue deposits - ascertained liability or not - Additions made in the rectification...
Co.Law:
Requirement to deposit Stamp Duty and Registration Fee - conversion of the petitioner from ‘Partnership Firm’ to...
IBC:
Initiation of CIRP - NCLT rejected the application - From the records it is clear that the loan amount has not come to...
S.Tax:
Delay in filing of appeal before the Commissioner (Appeals) - Non-Receipt of Order-in-original - Recovery of service...
C.Ex.:
Recovery of refund granted erroneously - It is settled legal position that inordinate delay in adjudication results...
C.Ex.:
Determination of aggregate Value - SSI Exemption - inclusion of value of goods destroyed in flood in the aggregate...
C.Ex.:
Reversal of cenvat credit - inputs used for the output goods supplied to BHEL under exemption for Mega Project -...
C.Ex.:
Interest on delayed refund - if Revenue is of the view that this amount could not be collected at that stage, the...
Indian Laws:
Dishonor of Cheque - acquittal of the accused - There is no finding recorded by the learned courts below regarding...
Indian Laws:
Dishonor of cheque - maintainability of appeal - correctness of acquittal of accused - Allegation is that the...
I.Tax:
Reopening of assessment u/s 147 - objections in reassessment proceedings - whether violation of procedures since the...
I.Tax:
Power of DRP to enhance the assessment u/s 144C(5) - The Dispute Resolution Panel being an Expert Panel, is bound to...
I.Tax:
Eligibility of exemption u/s 10B - Export of IT services from STP - AO observed that, assessee could not provide...
I.Tax:
Retraction of surrender of LTCG - Transaction were accepted as bogus but later claimed as Genuine - Subsequent event of...
GST:
Transition of VAT Credit - the credit of the amount in Form GSTR-3B not allowed - petitioner contends that, it is into...
GST:
Provisional attachment of goods - bogus invoices - writ court granted relief to the respondent - as on date, the...
Cus.:
Seizure of imported goods - Validity of seizure memo - The exercise of seizure is an interim measure pending...
S.Tax:
Recovery of excess amount collected as service tax - Although show cause notice invoked the provisions of Section 73-A...
S.Tax:
Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax...
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Quick Updates:
A
: Guidelines for AOs for initiating proceedings u/s 147 of I.T. Act, 196...
A
: Navigating the Business Landscape: The Imperative of Effective Cost Ma...
A
: REJECTION OF REPAYMENT PLAN
A
: Assessee is entitled to stay on recovery proceedings when Appellate Tr...
F
: Credit Note
F
: Bill To a Overseas Company Supply of goods Locally
H
: Eligibility for concessional rate of GST - Biomass Fired (Steam) Boile...
H
: Allowable expenditure of Education Cess” - The Supreme Court set aside...
H
: Waiver of interest u/s 234A, 234B and 234C - marginal delay in filing ...
H
: Validity of assessment order - as argued without giving the petitioner...
H
: Estimation of income - bogus purchases - quantification of profit - Th...
H
: Reopening of assessment - The Appellate Tribunal cited the CBDTs instr...
H
: Levying penalty u/s. 271(1)(c) - The appellant, a partner in a partner...
H
: Jurisdiction of AO - Validity of notice issued u/s 143(2) - No objecti...
H
: Addition u/s 40A(3) - Cash expenditure - assessee has made payments to...
H
: Income taxable in India or not - Salary income - Australia assignment ...
H
: Taxability of income in India - Addition of receipt emanating from off...
H
: Eligibility of Deduction u/s 80P - bank interest earned from cooperati...
H
: Adjudication of SCN after 17 years - The High Court ruled that the bel...
H
: Finalization of the provisional assessment - The High Court emphasized...
H
: Remission of duty - Application of Section 23 - duty free goods brough...
F
: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
F
: Man power supply to Poultry Farm - Taxable or exempt
F
: iterest liability
F
: gst rule 96(10)
N
: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C
: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C
: Circular on Standardization of the Private Placement Memorandum (PPM) ...
C
: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
A
: The onus is entirely on the Revenue to establish existence of PE every year
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