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 Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For October of 2017

Home Highlights October October 2017 Year 2017

Filter:

Showing 101 to 150 of 256 Records

October 16, 2017 Articles GST

Taxability and ITC availability on Gifts under GST
October 16, 2017 Case Laws Service Tax

The imposition of penalty u/s 78 cannot be set aside on the ground of the appellant having deposited the entire service tax and interest prior to the issuance of the show-cause notice
October 16, 2017 Case Laws Central Excise

The odoriferous compound has got a shelf life and capable of being stored/transported/sold and bought by agarbathi industries - it is an excisable product falling under.....
October 16, 2017 Case Laws Central Excise

The limitation prescribed u/s 11B to be not applicable to refund claims for service tax paid under a mistake of law. - HC
October 15, 2017 Notifications GST

GST Rate Schedule - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - Notification as amended
October 15, 2017 Notifications GST

Rates for supply of services under IGST Act - Notification as amended
October 15, 2017 Notifications GST

Mandatory payment of GST under reverse charge mechanism (RCM) on supply of Goods - Notification as amended
October 15, 2017 Notifications GST

Absolute Exemption from IGST / GST on supplies of goods - Notification as amended
October 15, 2017 Notifications GST

Mandatory payment of GST under reverse charge mechanism (RCM) on supply of services - Notification as amended
October 15, 2017 Notifications GST

The services provided by Overseeing Committee members to RBI shall be taxed under the reverse charge mechanism under GST
October 15, 2017 Notifications GST

Exempted supply of services under IGST - Notification as amended
October 15, 2017 Notifications GST

Reverse Charge Mechanism (RCM) - payment of tax u/s 5(4) of the IGST Act, 2017 exempted till 31.03.2018
October 15, 2017 Notifications GST

Exemption for inter state supply of handicraft goods from the requirement to obtain registration under GST - Notification as amended
October 15, 2017 Case Laws VAT and Sales Tax

Container Freight Statio (CFS) cannot be treated as a garnishee of the third respondent - HC
October 14, 2017 Circulars GST

Composition Scheme - value of supply of any exempt services shall not be taken into account
October 13, 2017 Case Laws Income Tax

Cash purchase - Rule 6DD clearly exempts the agricultural produce paddy from the rigours of section 40A(3) - And on the pricing, the Revenue has no ground to suspect or.....
October 13, 2017 Case Laws Income Tax

Even in a case where there is evidence to prove that an industrial gala which was once used for business is not used for business for many years, the gain on sale......
October 13, 2017 Case Laws Income Tax

Taxability of retention money - the assessee should be allowed deduction in the year of retention or in that year in which it comes to know about the said deductions......
October 13, 2017 News GST

New Notifications under CGST, IGST and UTGST as on 13-10-2017 issued
October 13, 2017 Notifications GST

Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs - Notification
October 13, 2017 Case Laws Income Tax

Expenditure on account of employee stock option scheme is an ascertained liability for deduction - the expenses debited is cost of employee stock option plan in the......
October 13, 2017 Case Laws Income Tax

The purchases made cannot be held as bogus merely on presumption and surmises and on the sole reasoning that the assessee was unable to produce delivery challan / angadia receipts.
October 13, 2017 Case Laws Income Tax

Depreciation claim on the asset “Right to collect Toll” - section 32(1)(ii) permits allowance of depreciation on assets specified therein being 'intangible assets' which....
October 13, 2017 Case Laws Service Tax

Levy of penalty at reduced rate of 25% of tax - assessee sought full waiver - The authority has used his discretionary power, which he is empowered u/s 78- The reduction....
October 13, 2017 Case Laws Service Tax

Provided Bus/Minibus to for transporting employees, school children, families from various places to the place of their work, school etc. do not falling within the scope....
October 13, 2017 Case Laws Central Excise

The Scorpio remain Scorpio and the Bus remains the Bus after bullet proofing and therefore, it cannot be said that the activity of bullet proofing amounts to manufacture
October 13, 2017 Case Laws Central Excise

Excisability/marketability - Whether parts of cigarette packets namely slides/slits (inner frame) are excisable goods within the meaning of CETA 1985? - slide/slits are.....
October 12, 2017 Case Laws Income Tax

TDS u/s 194H - Merely because in the financial statement assessee has debited the amount as commission it cannot be treated so without looking at the real nature of the.....
October 12, 2017 Case Laws Income Tax

TDS u/s 194C - reimbursement of expenses - no good reason or evidence on record to hold that the expenditure incurred by the Assessee- AOP in the present fact situation.....
October 12, 2017 Case Laws Income Tax

Addition u/s 68 - SEBI’S order heavily relied upon by the AO - the allegation that the assessee and/or Ashita Stock Broking Ltd. getting involved in price rigging of KAFL shares fails.
October 12, 2017 News GST

Leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate equal to 65% of the applicable GST rate (including Compensation Cess)
October 12, 2017 Case Laws Service Tax

Refund claim - Rule 5 of CCR, 2004 - refund cannot be denied merely on the ground that in the Service Tax Returns, the Cenvat credit column was shown as ‘Nil’.
October 12, 2017 Case Laws Service Tax

BAS - appellants are rendering services of air travel agent to their customers - the consideration received for said services will be chargeable to service tax under......
October 12, 2017 Case Laws Service Tax

Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air....
October 12, 2017 Case Laws VAT and Sales Tax

The import of goods from any territory outside India comes to an end when the goods enter into the custom frontiers of India and are released for home consumption - Levy....
October 12, 2017 Case Laws VAT and Sales Tax

The insurance charges and carrying charges do not form part of the sale price for the reason that the sale was completed at the point of spot delivery and the insurance.....
October 11, 2017 Case Laws Income Tax

Section 194C of the Act would apply in case of a payment being made by a contractor to a contractee and not vice-versa. In the present case, the payment of licence fee......
October 11, 2017 Case Laws Income Tax

Best judgment assessment - rejection of books of accounts - There is no restricting words in Section 144 restricting the AO to only assess profitability after rejecting.....
October 11, 2017 Case Laws Income Tax

Nature of expenditure - Disallowance of construction of statue of Shri Sardar Patel at a circle in the town where the assessee is situated to increase the visibility of.....
October 11, 2017 Case Laws Income Tax

The activity of drying and threshing of tobacco leaves amounts to manufacture, which is eligible for additional depreciation as per the provisions of section 32(iia) of the Act
October 11, 2017 Case Laws Customs

CHA should exercise such control/supervision as may be necessary to ensure proper conduct of such employees in transaction of business as CHA and he be held responsible.....
October 11, 2017 Case Laws Customs

Advance License Scheme - Bond was executed Jointly - The appellant did not import the subject goods and is only a merchant exporter, proceedings should have been......
October 11, 2017 Case Laws Customs

Valuation of imported goods - The rejection of transaction values by the adjudicating authority on the basis of bills of entry of prime goods cannot be approved
October 11, 2017 News Indian Laws

Direct Tax Collections for F.Y. 2017-2018 show Growth of 15.8% up to September, 2017
October 11, 2017 Case Laws Indian Laws

Dishonour of cheque - complaint against the nominal director being wife of MD - In view of Section 141 when there is no averment against the petitioner the proceedings......
October 11, 2017 Case Laws Service Tax

Refund claim - input tax credit - the professional indemnity insurance service is an essential ingredient for providing the output service and has direct nexus with the.....
October 11, 2017 Case Laws Service Tax

Levy of personal Penalty u/r 77(2) - non payment of service tax by the company - directors and employees of the KAL are not liable to discharge the service tax liability....
October 11, 2017 Case Laws Service Tax

Demand of service tax - The appellant emphasized that activity is not taxable only because appellant are making payment only for cost sharing does not have any force - demand confirmed
October 11, 2017 Case Laws Service Tax

Rejection of VCES Scheme - case of Revenue is that appellant have not made true Declaration - the mandate of section 111(2) is that after one year from the expiry of......
October 11, 2017 Case Laws Service Tax

Levy of service tax - Business run by an Individual can be termed as held as "commercial concern" - Security agency service - Held Yes

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...