Login

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

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

TMI - e-Newsletter TaxTMI The High Court considered the validity of... TaxTMI The High Court addressed GST liability on... TaxTMI The High Court addressed the issue of GST liability... TaxTMI The High Court considered the issuance of notice... TaxTMI The High Court addressed a challenge to a Show... TaxTMI The High Court addressed a challenge to three... TaxTMI The Export-Import Bank of India (Exim Bank)... TaxTMI The Reserve Bank of India (RBI) issued Circular No.... TaxTMI The High Court addressed the cancellation of the... TaxTMI The High Court considered the maintainability of an... TaxTMI The High Court addressed a challenge to assessment... TaxTMI The High Court considered a case regarding refund... TaxTMI The High Court addressed an issue u/s 73 (9) of the... TaxTMI HC considered levy of tax, interest, and penalty on... TaxTMI The High Court dismissed a petition regarding a... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

Filter:

Showing 5251 to 5300 of 7249 Records

1 ....102 103 104 105106107 108 109 110........ 145

April 4, 2019 Case Laws Income Tax

Revision u/s 263 by CIT - Pr. CIT noted that proposal was received u/s 263 from the Assessing Officer for review of the assessment - there is no bar u/s 263, to invoke......
April 4, 2019 Case Laws Income Tax

Condonation of delay of 280 days - not filed appeal against penalty being smallness of the amount - revenue has started prosecution of the Director by issuing notice u/s....
April 4, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - failure to deduct TDS u/s 195 - in view of Protocol between India and Spain, the restrictive meaning of ‘Fee for Technical Services’......
April 4, 2019 Case Laws Income Tax

Revision u/s 263 by CIT - different interpretation of a decision of court relating to assessee - CIT has not brought on record any cogent & conclusive material which......
April 4, 2019 Case Laws Income Tax

Validity of proceedings u/s 148 - huge amount of discrepancy and mistakes in the ‘reasons recorded’, divorced from the facts of the case, cannot clothe the AO with the......
April 4, 2019 Case Laws Income Tax

Levy of capital gains tax on sale of agricultural land - just because, the assessee has not been able to generate desired agricultural income from the said lands would......
April 4, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - excess claim of interest expenditure on loan for property - voluntarily admission of the mistake suo motto prior to being confronted by AO is......
April 4, 2019 Case Laws Income Tax

Revenue expenditure vs WIP - business of Real Estate - expenses not related to the work in progress and debited to the P & L account being administrative expenses and......
April 4, 2019 Case Laws Insolvency and Bankruptcy

Corporate insolvency resolution process - validity of suit or recovery of dues in the trial court - attempt on the part of the petitioner to escape liability of paying......
April 4, 2019 Case Laws Service Tax

Additional liability of service tax - scope of the contract - Unless the said additional service tax liability is ex-facie admitted in the contract, this court cannot......
April 4, 2019 Case Laws Indian Laws

Rejection of the plaint on the ground that the suit was barred u/s 4 of the Benami Transaction (Prohibition) Act, 1988 - Prohibition of the right to recover property......
April 4, 2019 Case Laws Indian Laws

Consumer protection - validity of one-sided agreement between the builder and buyer - right of buyer of flat in case of default committed by the builder / developer -......
April 4, 2019 Case Laws Indian Laws

Constitutional validity of Sections 35AA and 35AB of the Banking Regulation Act, 1949 - Reserve Bank of India (RBI) Circular issued on 12.02.2018, by which the RBI......
April 3, 2019 Case Laws Income Tax

Deduction u/s 80IB(10) - HC held that merely because the land was held by the original owner when the housing development project was executed, would not be detrimental.....
April 3, 2019 Case Laws Income Tax

Capital gain u/s 45(4) - payment to the retiring partners - All that happened was the firm's assets were evaluated and the retiring partners were paid their share of the....
April 3, 2019 Case Laws Income Tax

TP adjustment - scope of Mutually Agreed Procedure (MAP) for determining the tax between India & USA - once CBDT in the later year agreed that transfer pricing......
April 3, 2019 Case Laws Income Tax

Scope of writ petition - Writ Petition under Article 226 of the Constitution of India, is not acceptable when facts are themselves disputed and detailed examination of......
April 3, 2019 Case Laws Income Tax

Validity of re-reassessment u/s 147 - scope of section 292BB - non-issuance of notice u/s 143(2) is not a procedural irregularity, the same cannot be cured u/s 292BB
April 3, 2019 Case Laws Income Tax

Penalty u/s 271D - scope expression "any other person" appearing in s. 269SS - acceptance of cash from its own (HUF) by the assessee does not fall within the purview of.....
April 3, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - The assessee was under mistaken belief that land sold being agricultural land is not susceptible to tax - since the assessee has demonstrated......
April 3, 2019 Case Laws Income Tax

Disallowance of provision made on account of accrued incentive payable to employees - expenditure has been made on the basis of the performance of the employees - It is.....
April 3, 2019 Case Laws Income Tax

Exemption u/s.54F - construction of new residential house on land purchase of two parts one before sale of assets - If a plot is purchased in contemplation of ensuing......
April 3, 2019 Case Laws Income Tax

Assessment u/s 153A - No challenge to search u/s 132(1) - When the search is not under challenge it is not open for the assessee to challenge the consequences of such......
April 3, 2019 Case Laws Income Tax

Reopening of assessment u/s 148 - deemed dividend u/s 2(22)(e) - Already taxed in hand of recipient concern - re-assessment proceedings cannot be initiated in the hands.....
April 3, 2019 Case Laws Income Tax

Exemption u/s 11 - Disallowance of utilization fees - payment against equipment and assets owned by trustees, but used by trust - in absence of finding that utilization.....
April 3, 2019 Case Laws Income Tax

Exemption u/s 11 - Merely because a hotel is rented by assessee society for using, as a hostel for student, does not make any difference, as far as student of the......
April 3, 2019 Case Laws Income Tax

Addition u/s 14A read with rule 8D - categorical finding and satisfaction of the A.O. that expenditure has been incurred to earn the exempt income - Disallowance upheld
April 3, 2019 Case Laws Customs

Release of consignments - “Yellow Peas/green peas” imported - issuance of “Detention Certificate” - there shall be a waiver of demurrage charges.
April 3, 2019 Case Laws Service Tax

Courses offered by IIM (IIMA) - Commercial Training or Coaching Services - Recognition by law does not mean recognition by AICTE or AIU etc., but it means recognition by....
April 3, 2019 Case Laws Service Tax

Classification of services - appellants have received extra amount from the customers over and above the hiring charges shown in the agreement entered by them with the......
April 3, 2019 Case Laws Service Tax

Classification of services - The activity undertaken by the appellant is in the nature of mobilization of camps, upkeep and maintenance of camps and such other services.....
April 3, 2019 Case Laws Service Tax

Demand of service tax - amount of food charges collected from the clients and shown separately on the invoices as being VAT paid thereon - Benefit of N/N. 12/2003-ST -......
April 3, 2019 Case Laws Central Excise

Classification of goods - bulletproof special purpose vehicles for army/paramilitary forces - the bulletproof SPVs deserve to be classified under chapter heading 8705 90....
April 3, 2019 Case Laws Central Excise

Area Based exemption - benefit of N/N. 50/03-CE - the girder unit is a separate and independent unit which is capable of manufacturing the MS girder of their own shall......
April 3, 2019 Case Laws Central Excise

Process amounting to manufacture or not - packing/re-packing of the parts/components - these items were not brought under the ambit of Section 2(f)(iii) fiction of......
April 3, 2019 Case Laws VAT and Sales Tax

Classification of goods - portable hand held electronic ticketing machine - this ticket issuing machines are expressly included in Entry 8470, by no stretch of......
April 3, 2019 Case Laws Indian Laws

Dishonor of cheque - insufficiency of funds - legally enforceable debt - The standard of proof for rebuttal of the presumption u/s 139 is guided by a preponderance of......
April 3, 2019 Case Laws Money Laundering

Offence under PMLA - bank is an innocent party and victim from the hand of borrowers, being a secured creditors, the mortgaged properties cannot be attached equivalent......
April 2, 2019 Notifications Customs

Handling of Cargo in Customs Areas (Amendment) Regulations, 2019
April 2, 2019 Notifications SEBI

Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) (Amendment) Regulations, 2019
April 2, 2019 Notifications SEBI

Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Amendment) Regulations, 2018
April 2, 2019 Circulars DGFT

Restriction on import of Peas and Pulses
April 2, 2019 Case Laws GST

Input tax credit - the petitioner is eligible to take ITC of compensation Cess paid on purchase of vehicles used for rental business and subsequently, used for effecting....
April 2, 2019 Case Laws GST

Confiscation of goods - unless the tax and penalty are quantified, no confiscation order could be passed. It is necessary to provide an opportunity to the owner of the......
April 2, 2019 Case Laws Customs

Issuance of DFIA licence - There is no “actual user condition” so as to restrict right of petitioner to import maize. So long as the export goods and the import item......
April 2, 2019 Case Laws Money Laundering

If the bank is an innocent party and victim from the hand of borrowers, who mortgaged the properties which were not acquired from the proceed of crime, being a secured......
April 2, 2019 Case Laws Service Tax

Refund of tax - the department cannot get itself unjust enriched by relying on Section 11B of the Act. If the services are not coming within the ambit of taxable service....
April 2, 2019 Case Laws Service Tax

CENVAT Credit - input services - the towers are constructed in Salem and that the Trichy unit is taking the benefit of these towers for providing output service - the......
April 2, 2019 Case Laws Service Tax

Provider of CHA services - CENVAT Credit - input services - they have not included the value of these services in their output services, the appellant has taken a credit....
April 2, 2019 Case Laws Service Tax

Earning from Google Adsense - Sale of Space or Time for Advertisement simpliciter, being only a sale of goods, that cannot be brought into the fold of service tax under.....

1 ....102 103 104 105106107 108 109 110........ 145

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Detailed information of 5 Years

F: Wrong Place of Supply mentioned by Supplier

F: REIMPORT OF EXPORTED GOODS

H: Got questions about the new SEZ Rule 11B (DoC Notification 6.12.2023)?...

H: New rules for selling shares to employees through stock exchange: Empl...

H: 16 agencies are now recognized as PSIAs u/s 2.52(c) of HBP, 2023. 2 ex...

H: Notification: Amending Customs ports for specific purposes in Kerala. ...

H: New Tariff Values for Edible Oils, Brass Scrap, Areca Nut, Gold & Silv...

H: Notification reducing Special Additional Excise Duty on Petroleum Crud...

H: Anti-dumping duty imposed on 'Poly Vinyl Chloride Paste Resin' from Ch...

H: Notification: Reporting entities can now verify identity using Aadhaar...

H: Notification: Kerala Co-op Deposit Guarantee Fund Board exempt u/s 10(...

A: TAXATION THROUGH JUDICIAL VIEWPOINT

A: No Service Tax on revenue sharing agreement between exhibitor & distri...

A: MAINTENANCE OF BOOKS OF ACCOUNT BY CERTAIN PROFESSIONALS OR BUSINESS

A: Appeal can be accepted after one month from the prescribed period of l...

H: Penalty imposed for wrongly availing Input Tax Credit but not utilized...

H: Challenge to denial of input tax credit rejected. Appellant must prove...

H: Violation of privacy & human rights - guidelines for issuing summons c...

H: Customs must refund IGST for goods exported. Failure to process claim ...

H: Petitioner's challenge to re-assessment dismissed for not following pr...

H: Urban Cooperative Bank accepted cash in Specified Bank Notes, not cove...

F: Bill of Entry not refected in GSTR-2B

F: HOW TO CHANGE CONTACT DETAILS IN GST PORTAL

A: Mark the Due dates for the Company Annual Filing FY-2023-2024

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...

C: Modification in Framework for Offer for Sale (OFS) of Shares to Employ...

A: Requirement of GST Registration for landowners in respect of Land give...

A: Notification extending the period of limitation for issuance of Show C...