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 Taxpayer's victory: AO's order upheld, PCIT's... 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 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 2018

Home Highlights October October 2018 Year 2018

Filter:

Showing 551 to 600 of 625 Records

1 ....8 9 10 111213

October 5, 2018 Case Laws Service Tax

The appellant is entitled to the refund of excise duty paid by them after adjusting the amount of CENVAT credit under Rule 11 (3) of CCR, 2004 calculated as on the date.....
October 5, 2018 Case Laws Service Tax

VCES rejected on the ground that they had failed to make deposit of 50% of Service Tax amount declared by the due date - even if it is accepted that the error was made......
October 5, 2018 Case Laws VAT and Sales Tax

Penalty - availing ITC - cancellation of seller's registration - It is claimed that the purchase was not aware that the registration of the seller was cancelled - The......
October 4, 2018 Notifications Income Tax

Certain Transactions of acquisition of equity share notified for the purpose of special rate of Income Tax u/s 112A
October 4, 2018 Notifications Companies Law

Constitution of National Financial Reporting Authority (NFRA) w.e.f. 1.10.2018
October 4, 2018 Case Laws GST

The Clean Energy Cess and States Compensation Cess are entirely different from each other, payment of Clean Energy Cess was for different purpose and has no bearing or......
October 4, 2018 Case Laws GST

Validity of the Goods and Services Tax (Compensation to States) Act, 2017 - State compensation cess is “with respect to” goods and services tax, it is a tax. - It is not....
October 4, 2018 Case Laws GST

Classification of Supply - Supply of goods or services? - The activity of printing of question papers is an activity of supply of service classifiable under heading 9989....
October 4, 2018 Case Laws Income Tax

TPA - comparable selection - substantial question of law - the Revenue has routinely brought such matters before this Court knowing fully well that the Transfer Pricing.....
October 4, 2018 Case Laws Income Tax

Failure to deduct TDS u/s 194J - Addition u/s 40(a)(ia) - Since, there is no claim of expenditure by the assessee, disallowance under section 40(a)(ia) as was done by......
October 4, 2018 Case Laws Income Tax

Registration u/s 12AA denied - Proof of charitable activities - The removal of the Trustee or directions given by the donor etc., are not relevant at this stage and......
October 4, 2018 Case Laws Income Tax

Estimation of income - Undisclosed bank transactions - assessee himself has offered profit of 0.30% before the AO which was rejected by him who estimated such income at.....
October 4, 2018 Case Laws Income Tax

Disallowance of salary paid to director - There is no tax evasion and there is reasonableness of managerial remuneration. - higher remuneration - Now no approval is......
October 4, 2018 Case Laws Income Tax

Validity of assessments orders - all the three assessments are non-est in the eyes of law since the DCIT/ACIT, Circle-11(4), Chennai issuing the section 143(2) notice(s)....
October 4, 2018 Case Laws Income Tax

Penalty u/s 271(1)(b) - non compliance of a consolidated notice issued u/s 142(1) - there must be a specific notice to the assessee for specific assessment requirements.....
October 4, 2018 Case Laws Income Tax

Assessment u/s 153A - In respect of unabated assessments, the legislature had conferred powers on the AO to just follow the assessments already concluded unless there is....
October 4, 2018 Case Laws Income Tax

Allowable busniss expenses - The interest paid u/s 201(1A) would not assume the character of business expenditure and could not be regarded as a compensatory payment.
October 4, 2018 Case Laws Income Tax

Gain on sale of property - LTCG or STCG - period of holding - for the purpose of determining the nature of capital gain, the period during which the asset was held by......
October 4, 2018 Case Laws Income Tax

Reopening of assessment - AO emphasised that the assessee did not file any return of income by contradicting himself in the body of the assessment order by admitting......
October 4, 2018 Case Laws Customs

Duty Free Import Authorizations (DFIA) Scheme - Once the DFIA is made transferable by the licensing authorities, the Petitioner is not bound to show the actual use of......
October 4, 2018 Case Laws VAT and Sales Tax

Activity in the nature of sale or not - Deemed sale - leasing out the hoarding to the customer for specific period - If the transaction related to lease of hoarding is......
October 4, 2018 Case Laws Service Tax

SEZ Unit - Refund claim - time limitation - The adjudicating authority, in the case in hand, despite recording the same and within his authority to condone the delay,......
October 4, 2018 Case Laws Service Tax

Since the appellant had availed irregular CENVAT Credit on the input services used for trading activity, the intention of the assessee is manifest in defrauding the Government Revenue.
October 4, 2018 Case Laws Service Tax

Security Agency Service - guarding the suit properties - assessee appointed by the Court Receivers (CR) of Hon’ble High Court, Mumbai and / Debt Recovery Tribunal - the.....
October 4, 2018 Case Laws Service Tax

Valuation - Manpower Recruitment or Supply Agency Services - over and above the amount of wages, the appellant also collected 41% levy from the contractee and deposited.....
October 4, 2018 Case Laws Central Excise

Claim of exemption - manufacturers of packaging with designs - No specific entry in the exemptino notification - there is no reason to distinguish ‘printed cartons of......
October 4, 2018 Case Laws VAT and Sales Tax

This Court is surprised and is pained by the manner in which the authority has passed the impugned reassessment order in the second round of assessement just ignoring......
October 4, 2018 Case Laws VAT and Sales Tax

Classification, of goods, might be founded on different basis, namely, geographical, or according to objects or occupations or the like and what is necessary is that......
October 3, 2018 News Indian Laws

Another Milestone in the direction of “Ease of Doing Business”: Incorporation of Limited Liability Partnership (LLP) through a complete online system made a reality
October 3, 2018 News GST

GST – CONCEPT & STATUS (Updated as on 01st October 2018)
October 3, 2018 Case Laws GST

Construction Services - Construction of factory for Madhepura Electric Locomotive Pvt. Ltd. which subsidiary of Indian Railways - The nature of activity undertaking by......
October 3, 2018 Case Laws Income Tax

Complaint u/s 276(C)/277 - punishment for making false statement and verification in account - absence of mens-rea - In every prosecution case, the Court shall always......
October 3, 2018 Case Laws Income Tax

Offence under Section 276CC - The fact that the assessee had subsequently furnished the return of income for AY 2003-04 on 24.10.2007 can also not take away from the......
October 3, 2018 Case Laws Income Tax

Claim of depreciation - The assessee has been given only the right to develop, maintain and operate the toll road and further to collect the toll for the specified......
October 3, 2018 Case Laws Income Tax

MAT computation - The claim to allow reduction of the brought forward losses of the petitioner company from the net profit in order to compute book profits under section....
October 3, 2018 Case Laws Companies Law

Company under liquidation - right of the State on leased out property - they continue to remain as lessee. And the object for which the land was leased out being......
October 3, 2018 Case Laws Indian Laws

Dishonor of Cheque - offence punishable under section 138 of the N.I. Act - Since the N.I. Act is a self contained law the same will not get diluted simply for the......
October 3, 2018 Case Laws Customs

Duty Free Import Authorisation Scheme (DFIA) - Application for second extension of validity of the Duty Free Import Authorisation - rejection on the ground that the......
October 3, 2018 Case Laws Customs

Valuation of imported goods - Viscose Filament Yarn (VFY) - under-invoicing by misdeclaring the value - rejection of declared value - Demand confirmed - levy of penalty.....
October 3, 2018 Case Laws Customs

Valuation of imported goods - related party transaction - the relationship has not influenced the transaction value under the Customs Valuation Rules - It is trite that.....
October 3, 2018 Case Laws Customs

Classification of imported goods - Even if the waiver of notice was by consent, the obligation on the part of the assessing officer to render a rationale and......
October 3, 2018 Case Laws Customs

Re-export of Confiscated goods - appellant imported the prohibited goods without any BIS certification - redemption fine imposed by the Commissioner for the purpose of......
October 3, 2018 Case Laws Customs

Enhancement of value - The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to......
October 3, 2018 Case Laws Customs

Extended period of limitation - Since all the goods have been procured by obtaining necessary permission from STPI as well as Customs authorities and the Customs was......
October 3, 2018 Case Laws Service Tax

Levy of Service Tax - payment of royalty towards use of mineral resources - This petitioner appears to be a chance taking petitioner. In advance it is avoiding the......
October 3, 2018 Case Laws Service Tax

Commercial Training or Coaching Centre - Liability of Service tax on degree of B.Arch. - case of Revenue is that the degree of B.Arch. is not recognized/approved by......
October 3, 2018 Case Laws Service Tax

Classification of services - Photography services or not? - Though the appellant was having a photography studio but such activity is of merely collecting and getting......
October 3, 2018 Case Laws Service Tax

Supply of Taxable Goods Services to SEZ - It is quite evident that these services have been wholly consumed for authorized operations by the SEZ Unit/ Developer. -......
October 3, 2018 Case Laws Service Tax

Online Information and Data Retrieval services - Levy of Service Tax - transaction of assignment of the receivables by the respondents to the assignee - cannot be taxed as OIDR service.
October 3, 2018 Case Laws Central Excise

CENVAT credit - fake invoices - two different handwriting are visible in those two bills and it appears that labour charges have been purposefully inserted in the bills.....

1 ....8 9 10 111213

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Transfer of ITC without filing ITC-02

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...

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register