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 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

Follow us:

Highlights / Annotations / Catch Notes For January of 2019

Home Highlights January January 2019 Year 2019

Filter:

Showing 401 to 450 of 605 Records

1 ....5 6 7 8910 11 12 13

January 10, 2019 Case Laws Income Tax

Additions u/s 68 being share application money received - such amount invested by the farmers cannot be said to be non-genuine transactions. - the IDBI had given loan to....
January 10, 2019 Case Laws Income Tax

Penalty orders passed u/s 271D and 271E - Violation of provisions of section 269SS and 269T while taking/returning the loan in cash - the nature of transaction is not......
January 10, 2019 Case Laws Customs

Advance Licence - Actual user condition - object of both notifications is different and as long as there is no amendment to the notification No. 56/2003, the assessee is....
January 10, 2019 Case Laws Service Tax

Demand of Service Tax - T.V. and Radio Programme Production Service - they are producing the programmes as a part of joint venture which are telecast and the revenue is.....
January 10, 2019 Case Laws Service Tax

CENVAT Credit - distribution of credit by ISD in respect of capital goods - the procedural inadequacies will not be enough to deny the availment of credit by assessee in....
January 10, 2019 Case Laws Service Tax

Auction Income - whether chargeable to tax under Storage and Warehousing Service or not? - Merely for the reason that Section 150 provides for distribution of the amount....
January 10, 2019 Case Laws Service Tax

Business Auxiliary Service - notional surplus charged for ocean freight is not subject to levy of service tax
January 10, 2019 Case Laws Service Tax

Club or Association Service - Admission Fee, Membership Fee, Establishment Expenses, collected by the appellant from its members - amount retained for earning ‘carbon......
January 10, 2019 Case Laws Service Tax

Reverse charge mechanism (RCM) - remuneration paid to the Directors - Directors who are concerned with the management of the company and who were employee of the company....
January 10, 2019 Case Laws Service Tax

CENVAT Credit - input services or not - consultancy service, construction service etc. - Providing output services of renting of immovable property services - Services......
January 10, 2019 Case Laws Central Excise

Classification of goods - Dena Ji Brand Satritha shampoo - Dena Ji Brand Harbal shampoo - the product in question was not used as ayurvedic medicine but was a “shampoo”.
January 10, 2019 Case Laws Central Excise

CENVAT Credit - input services - lease rentals and operations and maintenance of windmills situated far away from their factory - Rule does not say that input service......
January 10, 2019 Case Laws Central Excise

Adjustment of excise duty short paid with the excise duty paid in excess - finalization of provisional assessment - adjustment allowed.
January 10, 2019 Case Laws Central Excise

CENVAT Credit - availing 50% credit on capital goods after absolute exemption - Restriction of availment of 50% in the first financial year and the balance subsequently,....
January 9, 2019 Notifications DGFT

Amendment in Import Policy of Aviation Gasoline under Exim Code 27101219 in the ITC (HS) 2017, Schedule- I (Import Policy)
January 9, 2019 Circulars DGFT

Guidelines to RAs for following Standard Operating Procedure (SOP) for EODC monitoring of both Advance as well as EPCG authorizations using software in website http://eodc.online
January 9, 2019 Circulars DGFT

Directives for processing of application for MEIS claims under Foreign Trade Policy 2015-20
January 9, 2019 Circulars Companies Law

Re-Constitution and Re-naming of Advisory Group of National Foundation for Corporate Social Responsibility (NFCSR) as "Governing Council, NFCSR"
January 9, 2019 Circulars Customs

Implementation of e SANCHIT in Exports
January 9, 2019 Case Laws GST

Classification of goods - P.P. Bags which are made from strips having width of less than 5mm - to be classifiable under Chapter 39 of the GST tariff as articles of Plastic.
January 9, 2019 Case Laws GST

Distribution and supply of electricity - Government Entity - composite supply - benefit of exemption - applicability of Sr.No.3A will be supply specific and not supplier....
January 9, 2019 Case Laws GST

Levy of GST - the component of interest and delayed payment charges are obviously having a direct relation with the value of supply to which such interest/delayed......
January 9, 2019 Case Laws Income Tax

Levy of penalty u/s 271D - loan in cash was taken from near relatives - the transaction in the instant case is between the assessee and her maternal uncle and aunt and......
January 9, 2019 Case Laws Income Tax

Write off claimed of a bad investment - in the subject assessment year, the assessee had been holding the portfolios as investments, there is no question of claiming......
January 9, 2019 Case Laws Income Tax

Bad debts - assessee was entitled to, as dividend from another company, which was returned as income on receipt of a cheque, which subsequently got dishonoured - ITAT......
January 9, 2019 Case Laws Income Tax

Valuation of securities - Even when there is an appreciation of the value, it does not enure to the Bank as income and, hence, the valuation has to be made as stipulated....
January 9, 2019 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - amount received by the assessee from his father - family settlement - transfer of money from father to son is nothing unusual - The......
January 9, 2019 Case Laws Income Tax

Deemed dividend as per Section 2(22)(e) - family arrangements - In the facts of the present case, the transaction between M/s.MEL and M/s.SREL being admittedly a......
January 9, 2019 Case Laws Income Tax

Addition of donations as anonymous donation u/s 115BBC - since the donations were duly treated as income by the assessee, section 68 could not have been invoked. -......
January 9, 2019 Case Laws Income Tax

Advances written off - Once the advances are held to be business advances they are allowable as deduction either u/s. 37(1) or u/s. 28 of the Act as business loss.......
January 9, 2019 Case Laws Income Tax

Addition u/s 40A - expenses incurred in cash in excess of INR 20,000/- - The provision of rule 6DD(J) provides that provisions of section 40A(3) shall not be applicable.....
January 9, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - a mere claim in the return of income as agricultural land cannot be considered to be furnishing inaccurate particulars of income or concealing......
January 9, 2019 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - Inter-Corporate Deposit (ICD) - Deposit agreement or any other bilateral agreement, which would bring out the terms and......
January 9, 2019 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - India-Mauritius Tax Treaty - the applicable rate of tax is 5% as correctly canvassed by assessee.
January 9, 2019 Case Laws Insolvency and Bankruptcy

Inability on the part of Liquidator to take up the assignment - corporate insolvency resolution process (CIRP) - Interim Resolution Professional (IRP) - Penalty equal to....
January 9, 2019 Case Laws Service Tax

Validity of demand of service tax - ex-parte order passed by the adjudicating officer - the petitioner though repeatedly asked for extension of time to file reply, had......
January 9, 2019 Case Laws Service Tax

Jurisdiction under service tax - it is not in dispute that all the records and accounts relating to RIL project are maintained by appellant at its Hyderabad office -......
January 9, 2019 Case Laws Service Tax

Valuation - Whether the appellant would be eligible for exemption N/N. 12/2003- ST? - The appellant had produced only documents to show that they have purchased......
January 9, 2019 Case Laws Service Tax

The appellant is an individual NRI in USA. During the relevant period this Tribunal has given various judgments wherein it was held that an individual and / or......
January 9, 2019 Case Laws Service Tax

Business Support service - appellant provides the basic infrastructure facilities and administrative support to the visiting doctors and specialist doctors - There is no....
January 9, 2019 Case Laws Service Tax

Classification of services - supply of tangible goods service or not - railway wagons - the right of position and effective control is with the Railways and as such, the....
January 9, 2019 Case Laws Service Tax

Valuation - Commercial coaching or training Services - There are no reason to consider the concessional portion of fee which is as per the pre-declared publicity......
January 9, 2019 Case Laws Service Tax

CENVAT credit - duty paying invoices - photocopy invoices - From the perusal of rule 9, it is clear that there is no express mandate for such invoices to only be in original.
January 9, 2019 Case Laws Central Excise

Area Based exemption - Units in Kutch District of Gujarat - since the appellant have strictly followed the conditions of the notification no 39/2001-CE particularly......
January 9, 2019 Case Laws Central Excise

Valuation - Job-work - The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect.
January 9, 2019 Case Laws Central Excise

Adjustment of refund sanctioned towards the pending arrears in terms of Section 11 of the Central Excise Act, 1944 - amounts cannot be appropriated towards the Revenue......
January 9, 2019 Case Laws Central Excise

CENVAT Credit - input - Cement used for stabilization of hazardous waste jarofix as toxic effluent at secured land fill which is part and parcel of their manufacturing......
January 8, 2019 Circulars DGFT

Export of Fertilisers under Chapter 31 of ITC(HS) Classification of Export and Import Items 2018 — Procedure to obtain permission / NoC from the Department of......
January 8, 2019 Case Laws GST

Classification of goods - mouth fresheners (after mixing Kharak, Khopra, Sugar, Saunf, Mishri, fennel, Dates, Saccharin, menthol, Papaya fruit, or natural flavouring......
January 8, 2019 Case Laws GST

Classification of supply - the applicant had awarded work to the successful bidder for Supply of Materials and Erection respectively. Therefore, the contract entered by.....

1 ....5 6 7 8910 11 12 13

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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...