Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
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    Addition u/s. 56(2)(viib) - transaction of sale of...     TaxTMI    TDS u/s 194I - Transit Rent payable by the...     TaxTMI    Rectification of mistake u/s 154 - tax paid on more...     TaxTMI    Validity of Re-assessment proceedings u/s 147 -...     TaxTMI    Reopening of assessment - reasons for re-opening...     TaxTMI    Reopening of assessment - reason to believe - The...     TaxTMI    Validity of reopening of assessment u/s 147 - The...     TaxTMI    Maintainability of appeal - appeal dismissed at the...     TaxTMI    Validity of assessment order - non-speaking...     TaxTMI    Benefit of exemption from GST - educational...     TaxTMI    Levy of maximum penalty - penalty imposed on the...     TaxTMI    Interest Liability on Electronic Credit Ledger...     TaxTMI    Exemption from GST - pure services or supply of...     TaxTMI    Applicable rate of tax (GST) - Classification of...     TaxTMI    Violation of principles of natural justice - notice...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Whether providing a bank guarantee would amount to payment of a ...

Income Tax

February 10, 2014

Whether providing a bank guarantee would amount to payment of a liability u/s 43B - Held no - HC

View Source

 

← Previous Next →

 

You may also like:

  1. RCM - payment of guarantee fee towards receipt of Bank Guarantees - These are not the guarantees provided by a corporation for it’s subsidiaries but are pure bank...

  2. Refund - The solvent security is that of a person who is entitled to/recipient of the amount. Whereas, the ‘bank guarantee’ is a guarantee given by the bank on behalf of...

  3. Invocation of Bank Guarantee allowing the Application of the Resolution Professional - Performance Bank Guarantee or not - as per the facts of this case, the Bank...

  4. Encashment of Bank Guarantees during CIRP period - scope of moratorium u/s 14 of IBC - If bank guarantee is beyond the mentioned amount in the bank guarantee, if the...

  5. Nature of interest income - Appropriate taxable head of income - Because except its subsidiary, the assessee has not given Bank Guarantee to anybody else, which can...

  6. Refusal of the Bank to invoke the Bank Guarantee - Adjudicating Authority has taken the view that since CIRP proceedings were continuing the Bank Guarantee cannot be...

  7. Invoking and encashing a bank guarantee - Demerger of business - bank guarantee for fulfillment of the duty amount - The High Court acknowledged the limited jurisdiction...

  8. Seeking release/return the detained Gold Bangles - Baggage Rules (no concealment in the body or luggage) - Section 125 of the Customs Act, 1962, gives rights to the...

  9. Liquidation Proceedings - Invocation of Bank Guarantee - there is no material to show that any fraud was played by the Corporate Debtor in obtaining Bank Guarantee from...

  10. Amendment of section 281B. - Attachment of property - If the assessee fails to renew the bank guarantee furnished under sub-section (3) or fails to furnish a fresh...

  11. Requirement of pre-deposit of 10% of the disputed amount u/s 107(6) of the CGST Act - the disputed amount now remains secure through the Bank Guarantee furnished, hence...

  12. IBC - Invoking Bank Guarantee - Corporate Debtor has issued bank guarantee for ensuring the price of goods. The bank guarantee is irrevocable and unconditional and...

  13. Refund claim - monies obtained by the revenue, against the encashment of three bank guarantees - Given the fact that there is a stay on the demand raised by the...

  14. TDS u/s 194H - bank guarantee commission - whether the bank guarantee commission is not in the nature of commission paid to an agent but it is in the nature of bank...

  15. TDS liability on Bank guarantee commission u/s 194A - Assessee in present case paid commission to bank not as an agent - there was no need to deduct TDS on the Bank...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Addition of unaccounted supplies in the Returns
A: Who is The Regulatory Body of GIFT City in India?
N: Securities and Exchange Board of India (Employees Service) (Second Ame...
N: Foreign Exchange Management (Deposit) (Fourth Amendment) Regulations, 2024.
H: Detention of goods alongwith penalty - Expired e-way Bill - The High C...
N: Export of food commodities through National Cooperative Exports Limite...
H: Reversal of ITC - The High Court found that certain findings recorded ...
H: Exemption from Tax - Classification of goods sold - emery cloth - uncl...
H: Levy of GST on un-denatured Extra Neutral Alcohol supplied by the peti...
H: Imposition of GST under the reverse charge mechanism on the mining lea...
N: Seeks to further amend List 34A and List 34B in the Appendix to the Ta...
H: Rejection of refund on the ground of delay - time limitation - The Hig...
H: Addition u/s 68 - ITAT confirmed the additions - The High Court upheld...
H: Validity of Reassessment proceedings - reason to believe escapement of...
H: Faceless Assessment - Non affording a reasonable opportunity to be hea...
H: Validity of order passed u/s 147 r.w.s.144B - availability of alternat...
H: Validity of reassessment proceedings - non-issue of the statutory noti...
N: Amendment in the Export policy of Onions
H: Deduction u/s 80IAB on the disallowance of depreciation on Water-use R...
H: Penalty u/s 271(1)(b) - Non-compliance with a notice issued u/s 142(1)...
F: ITC of FY 2017-18 blocked
H: Income taxable in India or not - Business of supplying reservoir simul...
H: TP Adjustment - MAM - Management consultancy services - The tribunal n...
A: GST APPEALS: WHAT ONE SHOULD KNOW
F: GST PENALTY SECTION 122
C: Entities allowed to use e-KYC Aadhaar Authentication services of UIDAI...
A: Proper officer shall pass an order within seven days of service of not...
A: Collection of Entry Fee from visitors for Temple Hall Exempt under GST
A: State-wise Professional Tax Payment Deadlines in India: A Comprehensiv...
A: Low tax effect in pending appeals- The administrative role to withdraw...