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TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

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July 11, 2014 Reduction in Subsidy July 11, 2014 FDI Hike in Insurance Sector July 11, 2014 India Signs Loan Agreements with World Bank for US $ 153 Million for Odisha Disaster Recovery Project July 10, 2014 Budget 2014-2015 - Service Tax Notifications & Circulars July 10, 2014 Budget 2014-2015 - Central Excise Notifications & Circulars July 10, 2014 Budget 2014-2015 - Customs Notifications & Circulars July 10, 2014 National Industrial Corridor Authority to be Set-Up Smart Cities Along Industrial Corridors Proposed Export Promotion Mission to be Set-Up July 10, 2014 Institution for Mainstreaming PPPS will be Set-Up Shipping, Inland Navigation, Airports and Roads Sector Given Priority July 10, 2014 All Households to be Provided with Banking Services Banks to be Encouraged to Extend Long Term Loans to Infrastructure Sector RBI to Create A Framework for Licensing Small Banks Six New Debt Recovery Tribunals to be Set up July 10, 2014 Rs 100 Crore Allocated for Technology Development Fund July 10, 2014 Energy Sector given due Importance in Budget 2014-15Ultra-Modern Super Critical Coal Based Thermal Power Technology Scheme to be Launched Measures Taken to Provide Adequate Quantity of Coal to Power Plants Ultra Mega Solar Power Projects to be Set Up July 10, 2014 Reforms in the Food Sector will be Taken up on Priority Stocks in the Central Pool are Adequate to Meet any Exigency July 10, 2014 National Industrial Corridor Authority to be Set-Up Smart Cities Along Industrial Corridors Proposed Export Promotion Mission to be Set-Up July 10, 2014 Basic Custom Duties Reduced on Certain Items to Encourage Investment and Domestic Production July 10, 2014 Budget Estimates for 2014-15 Project Fiscal Deficit of 4.1% and Revenue Deficit of 2.9% of GDP Gross Tax Receipts of ₹ 13,64,524 Crore Estimated ₹ 5,75,000 Crore Plan Expenditure – An Increase of 26.9 Per cent Over Actuals of 2013-14 July 10, 2014 More Services Bought in the Service Tax Net, Indirect Taxes to Yield ₹ 7525 Crore July 10, 2014 Finance Minister Proposes ₹ 200 Crore for Power Reforms and ₹ 500 Crore for Water Reforms to Make Delhi a World Class City July 10, 2014 Personal Tax Exemption Limit Raised by ₹ 50,000/- ; No Change in the Rate of Surcharge; 15% Investment Allowance to Manufacturing Companies, to Incentivize Small Entrepreneurs and Income from Foreign Portfolio Investors to be Treated as Capital Gains. July 10, 2014 Rs. 100 Crore for Development of Organic Farming and ₹ 1000 Crore for Development of Rail Connectivity in the North Eastern Region July 10, 2014 Special Economic Zones will be Strengthened

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...