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 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 Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For October of 2019

Home Highlights October October 2019 Year 2019

Filter:

Showing 151 to 200 of 419 Records

1 2 345 6 7 8........ 9

October 21, 2019 Case Laws GST

Valuation - service of transportation to the employees of the tenants of the business park inclusion of value of bus passes distributed by the applicant to the Commuters....
October 21, 2019 Case Laws GST

Classification of goods - FANTA FRUITY ORANGE - the question raised by the applicant in the instant application, under the provisions of CGST Act 2017, has already been.....
October 21, 2019 Case Laws GST

The consideration paid to the Director is in relation to the services provided by the Director to the Company and the recipient of such service is the Company as per......
October 21, 2019 Case Laws GST

Levy of GST - volume discount received on purchases - the amount received by the applicant is in the form of an incentive provided by the authorised supplier and does......
October 21, 2019 Case Laws GST

Classification of supply - Rate of GST - it is a composite contract of cutting of live trees to obtain the logs and transfer of the timber logs, with transfer of timber.....
October 21, 2019 Case Laws GST

Classification of services - Renting of vehicle - In the instant case the applicant (renter) does not define how and when the vehicles will be operated and also does not....
October 21, 2019 Case Laws GST

Classification of services - Since the word “intermediary” is not defined in the CGST Act but defined in the IGST Act, the same meaning as assigned to it under the IGST.....
October 21, 2019 Case Laws GST

Marketing service provided by the application - the applicant is providing services to the foreign affiliates as an intermediary - thus, the business services of the......
October 21, 2019 Case Laws GST

The raw cotton is purchased by the applicant from agriculturist and tax @ 5% is paid under Reverse Charge Mechanism by him. They are eligible for claiming of ITC as per.....
October 21, 2019 Case Laws Income Tax

Notices u/s 143(2) not issued on new address - the assessee is required to make an application for change of address in the departmental database of PAN, which in the......
October 21, 2019 Case Laws Income Tax

Undisclosed income of the Assessee as recorded by the Securities and Exchange Commission in USA - the two communications relied upon by the High Court cannot be taken as....
October 21, 2019 Case Laws Income Tax

Income Declaration Scheme, 2016 (IDS) - declaration was rejected on the ground that he had failed to pay the tax, surcharge and penalty before due date - Admittedly,......
October 21, 2019 Case Laws Income Tax

Rejection of books of account and estimation of gross profit - basis of rejection of rejection of accounts by the AO was totally erroneous and uncalled for. - AO has not....
October 21, 2019 Case Laws Income Tax

Levy of Minimum Alternative Tax (MAT) u/s 115JB - the assessee is not eligible for exemption from payment of MAT as per the provisions of section 115JB(6) since,......
October 21, 2019 Case Laws Income Tax

Nature of receipt of Damage for unauthorised occupation of property - income from house property or income from other sources - both the lower authorities have erred in.....
October 21, 2019 Case Laws Indian Laws

Dishonor of Cheque - HC quashed the complaint - as the contract is for the purpose of procuring the land, as such the same is of civil nature, as held by the High Court,....
October 21, 2019 Case Laws Indian Laws

Seeking information under RTI in relation to an income tax assessee - is an indirect attempt to try to seek personal information from the respondent regarding tax......
October 21, 2019 Case Laws Service Tax

Refund claim - rejection on the ground of time limitation - export of goods - the notification categorically states that the claim for refund “shall” be filed within one....
October 21, 2019 Case Laws Central Excise

Classification of goods - Minute Maid Nimbu Fresh - Nimbooz Masala Soda - Nimbooz - they cannot straightway be classified under the three dash “---” 22020 10 20 as......
October 20, 2019 Case Laws Income Tax

Disallowance of foreign travel expenses incurred in respect of the family members of the directors - the foreign travel expenses in respect of the wives, minor children.....
October 19, 2019 Notifications FEMA

Foreign Exchange Management (Non-debt Instruments) Rules, 2019.
October 19, 2019 Notifications FEMA

Foreign Exchange Management (Debt Instruments) Regulations, 2019
October 19, 2019 Notifications FEMA

Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019
October 19, 2019 Notifications Companies Law

Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Amendment Rules, 2019
October 19, 2019 Circulars SEBI

Resignation of statutory auditors from listed entities and their material subsidiaries
October 19, 2019 Case Laws GST

Taxable services or not - activity of collecting/ exam fee - the applicant satisfies all the conditions of the pure agent as narrated in the Rule 33 of the CGST Rules,......
October 19, 2019 Case Laws GST

Supply or not - disposing off assets (no CENVAT/VAT Credit was taken) fastened to the building on delivering possession to the lesser, on which no consideration will be.....
October 19, 2019 Case Laws GST

Classification of goods/services - rate of GST - activity of sub-contract for earthwork in relation to construction of access controlled Nagpur-Mumbai Super......
October 19, 2019 Case Laws GST

Zero-rated supply - The activity of technical testing on goods is carried out in Goa, India. Hence the place of supply of service is rightly determined as per Section......
October 19, 2019 Case Laws Income Tax

Addition u/s 69 or 40A - Cash found with an employee of the appellant - said addition should be set off from the losses on account of depreciation and business loss. The....
October 19, 2019 Case Laws Income Tax

Disallowance on account of loss on error trade - due to human error in punching the wrong scrip code, or punching of wrong quantity or in punching buy order in place of.....
October 19, 2019 Case Laws Income Tax

Additions towards Employees contribution on account of PF & ESI delayed payment - Assessee company is not entitled for deduction u/s 36(1)(va) claimed on account of......
October 19, 2019 Case Laws Customs

Interest on delayed refund - scope of 'duty' and 'deposit' - an amount determined as 'duty' by processing the Bill of Entry and collected by the Revenue can never be......
October 19, 2019 Case Laws Central Excise

Process amounting to manufacture - once it is held that PVC sheets cleared by Thane unit was a final product and activity of cutting/slitting and printing carried out at....
October 19, 2019 Case Laws VAT and Sales Tax

Classification of goods - mosquito repellent - The mosquito repellent contains an insecticide and it not only repels the mosquito but also is capable of killing the......
October 19, 2019 Case Laws VAT and Sales Tax

Rectification of mistake - the figures in respect of sale of products liable to VAT and sale of service liable to service tax had been interchanged inadvertently -......
October 19, 2019 Case Laws Indian Laws

Termination of contract - non-performance of the contract - the termination of the contract was illegal and without following due procedure as required under the......
October 19, 2019 Case Laws FEMA

Violation of provisions under FCRA, 1976 - foreign contribution received by the respondent-petitioner - HC quashed the FIR - The very fact that the High Court, in this......
October 18, 2019 Case Laws GST

Classification of services - the applicant is not just preparing the document but performs activities on the day to day transactions of the Principal, like Screening of.....
October 18, 2019 Case Laws GST

Classification of services - filters manufactured solely and principally for use by/in Indian Railways and supplied directly to Indian Railways - The filters are......
October 18, 2019 Case Laws GST

Classification of supply - Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the LR/GR by the Applicant Transporter - The......
October 18, 2019 Case Laws GST

Applicable rate of Tax on different categories of Fabric - Refund of any accumulated credit of duty arising out of inversion of tax - raw silk and raw jute - The......
October 18, 2019 Case Laws GST

Confiscation of goods or conveyance - imposition of penalty - non-production of invoice or the e-way bill - the impugned order is in breach of the principles of natural.....
October 18, 2019 Case Laws Income Tax

Enhancement of income by the CIT(A) - Prior period expenditure - settlement of disputed expenditure - It is at this stage that the liability to pay can be said to have......
October 18, 2019 Case Laws Income Tax

TDS u/s 194H from payment of bank guarantee commission to the bank - when there is no principal-agent relationship between the bank and the assessee, deduction of tax at....
October 18, 2019 Case Laws Income Tax

Appeal filed against the deceased assessee - revised form no. 36 is filed belatedly - once the Tribunal has granted the leave to the revenue for filing the revised form.....
October 18, 2019 Case Laws Income Tax

Revision u/s 263 - Claim of deduction u/s 54B - sale of agriculture land after plotting - the issue is not limited to the capital gain or business income but the issue......
October 18, 2019 Case Laws Income Tax

Claim of deduction of interest paid on interest bearing maintenance security deposit to the members - There is no prohibition in Section 57 (iii) under which deduction......
October 18, 2019 Case Laws Customs

Recovery of duty drawback incentive availed at the time of export - power to reassess shipping bill - Respondent / Revenue is neither vested with power of reassessment......
October 18, 2019 Case Laws Central Excise

CENVAT Credit - Duty Free Credit Entitlement (DFCE) certificates - The assessee is eligible for credit of the countervailing duty paid through debit in the DFCE......

1 2 345 6 7 8........ 9

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...