Pricing Login

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

For Sales / Support:
WhatsApp

9911796707

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

TMI - e-Newsletter TaxTMI Revised list of high-end refurbished medical... TaxTMI Extended due date for filing Income Tax returns for... TaxTMI Economic fraud & money laundering case involving... TaxTMI Failed prosecution against company MD for alleged... TaxTMI Vouchers: Instruments that facilitate supply,... TaxTMI Taxman's Powers Upheld: Court Validates Income Tax... TaxTMI SEBI consolidates & supersedes circulars for... TaxTMI New norms relax compliance for investment advisers... TaxTMI SEBI issues consolidated guidelines for Research... TaxTMI Appellate authority denied fair hearing by... TaxTMI Tax evasion suspected due to excess stock found in... TaxTMI Retrospective amendment on time limit for GST... TaxTMI Recycled Metals, Batteries, Plastics Ineligible for... TaxTMI Garment exporter denied duty drawback claim due to... TaxTMI Mere failed treatment doesn't prove medical... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For the Day 26

Home Highlights

Filter:

Showing 1101 to 1150 of 2208 Records

1 ....19 20 21 222324 25 26 27........ 45

November 26, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s. 801A/IB - reassessment framed by the AO is bad in law for the three reasons.
November 26, 2018 Case Laws Income Tax

Nature of loss - short term capital loss or revenue loss - loss incurred on capital contribution in joint venture - short term capital loss adjustment against the......
November 26, 2018 Case Laws Service Tax

CENVAT Credit - construction of the Hotels - Cenvat credit availed during the construction is admissible for discharge of service tax liability after such constructed......
November 26, 2018 Case Laws Service Tax

Refund of service tax on inputs - Article 265 clearly rules that there cannot be collection of tax without authority to Law, so also, the revenue should justifiably......
November 26, 2018 Case Laws Service Tax

Cleaning services or not - assessee is not clearing the fly ash with the objective of cleaning the pond or free the pond from contamination. Fly ash is being excavated......
November 26, 2018 Case Laws Service Tax

Reverse charge mechanism - place of provision of services - Club or Association Services - performance based category services - Since the services are not performed in.....
November 26, 2018 Case Laws Service Tax

Penalty u/s 78 of FA - GTA Service - the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge......
November 26, 2018 Case Laws Central Excise

Refund of duty paid under mistake of law - applicability of section 11B of CEA, 1944 - The limitation, in the relevant period, being one year, there could be no refund......
November 26, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - while mentioning the vehicle number, the clerical error has occurred - credit cannot be denied - demand set aside.
November 26, 2018 Case Laws Central Excise

Since slitting of coils into sheets does not amount to manufacture, for clearance of sheets received to SEZ Unit, the appellant was required to only reverse the......
November 26, 2018 Case Laws Central Excise

CENVAT Credit - fraudulent credit or not - The appellants have availed CENVAT Credit on the duty paid on the invoices. So also the entire transaction of the appellant......
November 26, 2018 Case Laws Central Excise

Undervaluation - cost of lignite extraction - once petitioned price has not been approved by this authority, the appellant has no right to recover the same from RWPL -......
November 26, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - the Cenvat Credit cannot be denied on the supplementary invoices issued to the sister concern for the differential duty paid.
November 26, 2018 Case Laws Central Excise

CENVAT Credit - input services - transportation of consignment - denial of credit on the ground that the input service with regard to transportation of consignment had......
October 26, 2018 Circulars GST

Clarification on certain issues related to refund – Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger - Allowing......
October 26, 2018 Circulars DGFT

Procedure / documents for obtaining export authorisation for export of restricted items under Schedule 2 ITC(HS) Classification of Export and Import Items 2018
October 26, 2018 Circulars GST

Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 - CBIC issues details guidelines.
October 26, 2018 Circulars GST

Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor – Reg.
October 26, 2018 Circulars GST

Return of goods under GST - When to issue Credit note / Debit Note and situation where GST can be adjusted as per the provisions of law - though clarified in respect of.....
October 26, 2018 Notifications GST

Central Government notifies the persons whose registration under the CGST Act has been cancelled by the proper officer on or before the 30th September, 2018, as the......
October 26, 2018 Notifications GST

Time limit for making the declaration in FORM GST ITC-04 for the period period from July, 2017 to September, 2018 extended till the 31st day of December, 2018.
October 26, 2018 Case Laws Income Tax

Accrual of income - non realization of ‘Provision for surcharge’ - even though the assessee has been following mercantile system of accounting, since it is not real......
October 26, 2018 Case Laws Income Tax

MAT - Interest under Sections 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB.
October 26, 2018 Case Laws Income Tax

Taxing the allotment of shares by VISA Inc. by invoking Section 28(iv) - bringing notional share price to tax - the word used in Section 28(iv) of the Act are ‘arisen......
October 26, 2018 Case Laws Income Tax

Capital gain - JDA - Transfer of capital asset - There is no document by which the revenue can come to the conclusion that there was delivery of possession. The mere......
October 26, 2018 Case Laws Income Tax

Eligibility for deduction u/s.54B - non fulfillment of mandatory conditions laid down - capital gain on transfer of land used for agricultural purposes not to be charged....
October 26, 2018 Case Laws GST

Levy of GST - Liquidated damages - Supply or not - point of taxation - tolerate an act - though in the agreement they may be giving this consideration, other names such.....
October 26, 2018 Case Laws GST

Profiteering - restaurant service - failure to pass the benefit of reduced rate of GST - Respondent had increased the average base price by 12.14% to neutralize the......
October 26, 2018 Case Laws Insolvency and Bankruptcy

IBC is not intended to be substitute to a recovery forum. It is also laid down that whenever there is existence of real dispute, the IBC provisions cannot be invoked.
October 26, 2018 Case Laws Customs

Abatement of duty u/s 22 / Remission of duty u/s 23 - warehoused goods was inundated with flood water resulting in loss to the goods stored therein - revenue directed to....
October 26, 2018 Case Laws Customs

Since the goods were transferred from appellant’s one EOU to another EOU unit under CT-3 procedure. No duty is required to be paid.
October 26, 2018 Case Laws Indian Laws

Dishonor of Cheque - Section 138 of the NI Act - the Court should not be exercised its discretion arbitrarily, it must be exercised judicially and judiciously as the......
October 26, 2018 Case Laws Service Tax

Scope of SCN - Business Auxiliary Service or not - Since the demand confirmed under category which was not proposed in the SCN such demand cannot be sustained
October 26, 2018 Case Laws Service Tax

Supply of Tangible Goods Service - Renting of Bullock Carts’ during the harvesting seasons - mere activity of renting of bullock cart does not come within the purview of....
October 26, 2018 Case Laws Central Excise

Procurement of inputs from a DTA unit under CT-3 procedure which was later returned back to the original supplier, on being found unfit for consumption - Demand of duty cannot sustain.
October 26, 2018 Case Laws Central Excise

CENVAT Credit - input service - As per Rule 2(l), even though the ‘Construction Service’ was excluded but in the inclusion clause of definition, the services such as......
October 26, 2018 Case Laws VAT and Sales Tax

Levy of penalty - as the mistake had crept in by the act of the respondent revenue themselves and therefore the respondent cannot seek any penalty
September 26, 2018 Notifications Customs

Exemption from Integrated Tax and Compensation Cess extended upto 31.03.2019 on goods imported against AA/EPCG authorizations
September 26, 2018 Notifications DGFT

Amendment in Export Policy of Chemicals under Appendix 3 (SCOMET items) to Schedule -2 of ITC(HS) Classification of Export and Import Items, 2018
September 26, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of depreciation on the NH-6 constructed by them on built, operate and transfer basis @ 10% - The conduct of the respondent-assessee or......
September 26, 2018 Case Laws Income Tax

Exemption u/s 11 - Claim of set off of carry forward of losses - if commercial principles are applied then adjustment of expenses incurred by the trust for charitable......
September 26, 2018 Case Laws Income Tax

Claim of expenditure - Damages paid by the assessee to Microsoft Corporation USA for unauthorized use of software / operating system - the payment of such damages is......
September 26, 2018 Case Laws Income Tax

The loss caused by embezzlement by the employee was incidental to the employment and entrustment of duty and should be allowed in computing the business income of the......
September 26, 2018 Case Laws Income Tax

Disallowing the non-compete fees paid by the assessee to its holding company by holding it to be ‘capital expenditure’ - the payment made by the appellant is revenue......
September 26, 2018 Case Laws Income Tax

TDS u/s 195 - since the impugned income in the hands of the non-resident did not accrue or arise directly or indirectly, through or from any business connection in India....
September 26, 2018 Case Laws Income Tax

Addition u/s 50C r/w section 69A - legal fiction u/s 50C cannot be extended any further so as to take within its ambit the case of a purchaser where it is alleged that......
September 26, 2018 Case Laws Income Tax

Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to......
September 26, 2018 Case Laws Income Tax

Reopening of assessment on the basis of show cause notice issued by the Excise Authorities - once the very foundation on which the action u/s 147 had been initiated had.....
September 26, 2018 Case Laws Income Tax

Bogus purchases - Since the corresponding sales have been accepted and the assessee had shown reasonable gross profit on sale, therefore, confirming the addition to the.....
September 26, 2018 Case Laws GST

Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of Schedule-I of the......

1 ....19 20 21 222324 25 26 27........ 45

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

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

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...