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 951 to 1000 of 2208 Records

1 ....16 17 18 192021 22 23 24........ 45

July 26, 2019 Case Laws VAT and Sales Tax

Parity of remuneration with other members Member Trade Tax Tribunal (UPTT) - parity of pay of advocate being appointed as Judicial Member with pay of the the other......
July 26, 2019 Case Laws Companies Law

Principal of natural justice - Petition filed for arbitration as well as insolvency - impugned order has been passed in violation of principles of natural justice......
June 26, 2019 Circulars DGFT

Procedure for availing Transport and Marketing Assistance (TMA) for Specified Agriculture Products - amendments
June 26, 2019 Circulars DGFT

Amendment in Para 2.54 of the Handbook of Procedures, 2015-2020
June 26, 2019 Notifications DGFT

Amendment in import policy of seeds of Peas
June 26, 2019 Notifications DGFT

Amendment to Transport and Market Assistance Scheme for specified Agriculture Products
June 26, 2019 Case Laws GST

E-way Bill - Rule 138 (14)(k) - Whether the exemption to a ‘defence formation’ for preparation and generation of E- way bills is applicable to Ordnance factories & other....
June 26, 2019 Case Laws GST

Input Tax Credit / ITC - goods destroyed during testing - once the inputs are used in the manufacture of final products, which are then sent for testing purposes, then......
June 26, 2019 Case Laws GST

Input Tax Credit (ITC) - Maintenance and upkeep activities relating to gardens, parks, playground, factory school for children of employees, hall for recreational......
June 26, 2019 Case Laws GST

Levy of GST - Community hall (Multipurpose Hall) provided on rental basis to employees - applicant is not entitled for any exemption
June 26, 2019 Case Laws GST

Levy of GST - Security deposit left unclaimed by the suppliers and recognised as income after 3 years - amount received prior to GST regime - Security Deposits which in.....
June 26, 2019 Case Laws GST

Whether the applicant can be considered as “government”? - Liquidated damages - It is not created by the constitution of India as a legislative, executive or judicial......
June 26, 2019 Case Laws Customs

Imposition of penalties on CHA / CB - Any dereliction/lack of due diligence since has caused the Exchequer loss in terms of evasion of Customs Duty, the original......
June 26, 2019 Case Laws Money Laundering

Attachment of property under PMLA - scheduled offences - reason to believe is not a formality but it should akin to prima facie findings that the person concerned is......
June 26, 2019 Case Laws Income Tax

Depreciation on matured investments securities which were due for redemption in the relevant previous year - NPA - real income theory cannot be so extended so as to......
June 26, 2019 Case Laws Income Tax

Condonation of delay u/s 119(2)(b)in filing return of income - ruling from the ARA was sought for taxability of income in India which received after due date of filing......
June 26, 2019 Case Laws Income Tax

Allowability of deduction for payment EPF, LWF and ESI after due date - to claim the benefit of deduction u/s 36(1)(va) payment has to be made before the due date......
June 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - inadvertent mistake - assessee, the returned income was ₹ 35.37 crores and an error of ₹ 1,30,869/- and ₹ 1,01,956/-, which the....
June 26, 2019 Case Laws Income Tax

TDS on payment for web based training fees - in the absence of any transfer of technology, the payment is not covered under the definition of ‘fees for technical......
June 26, 2019 Case Laws Income Tax

TDS on lease line charges - there was no requirement to deduct tax at source out of such lease line charges
June 26, 2019 Case Laws Income Tax

Income from house property - determination of ALV - if property not let out then AO cannot determine the ALV by applying the market rate but he can do so only on the......
June 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - wrong claim of TDS which not belong to the assessee but appeared in the form No.26AS - there was no addition made to the income of the assessee......
June 26, 2019 Case Laws Income Tax

Adjustment in book profit u/s 115JB - assessee make adjustment in sale and reduced the profit - Provisions relating to adjustments by way of increase and decrease to the....
June 26, 2019 Case Laws Income Tax

Interest u/s 244A on self assessment tax payment - AO directed to re-compute the amount of interest u/s. 244A by first adjusting the amount of refund already granted......
June 26, 2019 Case Laws Income Tax

Deemed income from purchase of shares - purchases at lower price than FMV - addition u/s 69 OR u/s 56 (2)(vii)(C) - asset that has been transferred in this transaction......
June 26, 2019 Case Laws Income Tax

Capital gain on sale of shares - market price or agreed price - transfer of shares by obtaining interest free loans for a long tenure coupled with call option agreements....
June 26, 2019 Case Laws Income Tax

Capital gain computation - LTCG OR STCG - different demat account - ‘period of holding’ - it is mandatory to follow FIFO method when the profits on sale of shares in......
June 26, 2019 Case Laws Income Tax

Reassessment u/s 147 - reopening based on dictation/instance of the investigation wing - the authority, indicating the information was of the equal rank and not a higher....
June 26, 2019 Case Laws Income Tax

Taxability of subsidy received under TUF scheme - revenue or capital receipts or reduction in value of fixed assets - to reduce from the cost of asset, the subsidy......
June 26, 2019 Case Laws Income Tax

Disallowance of depreciation on galas as given on rent - the primary condition as envisaged by Section 32 to claim the depreciation is that the assets should be used for....
June 26, 2019 Case Laws Customs

Classification of imported goods - Computer with CPU, ICB, Mouse & Monitor - Portable automatic data processing machine have weight not more than 10 kgs(CTH 847130) or a....
June 26, 2019 Case Laws Money Laundering

Offence under PMLA - attachment of property - Since the action taken by the Bank of India was in accordance with law and was prior to the proceedings initiated under......
June 26, 2019 Case Laws Service Tax

Alternative remedy of appeal - writ jurisdiction will be exercised only in cases of certain specific exceptions and particularly (a) lack of jurisdiction, (b) violation.....
June 26, 2019 Case Laws Service Tax

Erection, Commissioning and Installation Services - composite contract - Commissioner (Appeals) has travelled beyond the Show Cause Notice to confirm the demand under......
June 26, 2019 Case Laws Central Excise

CENVAT Credit - input services - Outdoor Catering Services - the service of preparation and supply of food in the factory canteens - after 01.04.2011, Outdoor Catering......
June 26, 2019 Case Laws VAT and Sales Tax

Classification of imported goods - tax rate on Multi-function Printers(MFD) - there is no distinction between old/used products and new products as far as MFDs, which......
June 26, 2019 Case Laws VAT and Sales Tax

Principles of natural justice(NJP) - validity of assessment order without notice - it cannot be gainsaid that it is not necessary to give notice and opportunity to the......
June 26, 2019 Case Laws Central Excise

CENVAT Credit - the clean energy cess being actually in the nature of fee and not tax/ excise duty that the appellant is not entitled for availing cenvat credit thereupon
June 26, 2019 Case Laws Central Excise

Levy of Excise duty - parts used in repair of old cylinders - Inasmuch as the appellant has paid the service tax which is more or less equivalent to the excise duty......
June 26, 2019 Case Laws Central Excise

Failure to fulfill export obligations - If there is no extension having been granted by the Authorities, in terms of the provisions of Notification No.42/2001-CE(NT),......
June 26, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - There is nothing on record prima facie suggesting that the profit out of sale of shares was taxable under the normal provisions or that....
June 26, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - defective show cause notice - the impugned SCN qualifies as a notice u/s 292B - it cannot be held to be invalid merely by mistake or defect of......
June 26, 2019 Case Laws Income Tax

Case selected under CASS - limited scrutiny - in the absence of any permission received from the Pr. CIT or CIT, no merit in the order of AO in making the aforesaid......
June 26, 2019 Case Laws Income Tax

Applicability of transfer pricing provisions where income is computed under the Tonnage Tax Scheme (TTS) - the transfer pricing regulations do not apply to the assessee.....
June 26, 2019 Case Laws Income Tax

Addition of income from other sources u/s 56(2)(viib) - allotment of shares at a price which exceeds fair market value (FMV) of the share - Revaluation reserves need not....
June 26, 2019 Case Laws Income Tax

Deduction u/s 10B - Probably the Legislature did not want duplicity in exemption on export profit. - inter-unit sales in the Export Processing Zone are not treated as......
June 26, 2019 Case Laws Income Tax

Exemption u/s 10B - consideration received in convertible foreign exchange which was not brought to India within six months (or extended period) to India - Deduction cannot be allowed.
May 26, 2019 Case Laws Customs

Levy of duty - goods recovered from a ship that was wrecked off the shores of India - There is no duty liability on goods that are not sought to be cleared for home......
May 26, 2019 Case Laws Service Tax

Refund of unutilized CENVAT Credit - intermediary service or not - export of services - The Revenue has not produced any evidence as to why providing of back office......
May 26, 2019 Case Laws Service Tax

CENVAT Credit - capital goods - transfer and merger - capital goods have been transferred to the group company and the same were used by the appellant for providing......

1 ....16 17 18 192021 22 23 24........ 45

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

C: Further abeyance of Public Notice No. 05/2024 dated 27.05.2024 until 3...

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...