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 October of 2019

Home Highlights October October 2019 Year 2019

Filter:

Showing 351 to 400 of 419 Records

1 ....4 5 6 789

October 5, 2019 Case Laws Income Tax

Transfer of case u/s 127 during investigation - need of agreement between the two Commissioners - requirement of recording of such agreement in writing specifically -......
October 4, 2019 Circulars Customs

IGST refunds-mechanism to verify the IGST payments for goods exported out of India in certain cases
October 4, 2019 Notifications Income Tax

Jurisdiction of Income tax Authorities - powers and functions of the Assessing Officer concurrently to facilitate the conduct of e-assessment proceedings
October 4, 2019 Case Laws GST

Classification of goods - rate of GST - goods are Otganic Fertilizers or not - The classification cannot be based only upon what is stated in the pamphlets but the......
October 4, 2019 Case Laws GST

Release of attached Bank Accounts as well as godown/office and blocking of credit - section 83 of GST - the order of attachment of bank account is prima facie without......
October 4, 2019 Case Laws Income Tax

Grant of registration to a Trust u/s 12AA - The power of the ITAT are co-extensive with the power of the CIT U/s 12AA - However the said power is not to be exercised as.....
October 4, 2019 Case Laws Income Tax

Exemption u/s 11 - charitable activities u/s 2(15) - activity of preservation of environment by providing pollution control treatment for disposal of the liquid and......
October 4, 2019 Case Laws Income Tax

TDS u/s 195 - fees for technical services - receipt of services outside India - setting up a new office and godown for the purpose of boosting its exports - Business......
October 4, 2019 Case Laws Income Tax

Once the assessee is governed by the principle of mutuality, even if there are difference class of members, some of whom are not entitled to vote, the club would not be.....
October 4, 2019 Case Laws Income Tax

Permanent Establishment - Car is manufactured by the Audi AG outside India and constitutes a separate and independent activity. As noted earlier the car is sold to VW......
October 4, 2019 Case Laws Income Tax

Revision u/s 263 - Unexplained cash credits - Mere fact that the payment was received by cheque or that the applicants were companies, borne on the file of Registrar of.....
October 4, 2019 Case Laws Income Tax

Taxability of professional goodwill - the revenue has not established that the assessee was managing the whole or substantially the whole of the affairs of the company -....
October 4, 2019 Case Laws VAT and Sales Tax

Classification of goods - compressed air and cooled air - the entry No. 55 Part III Schedule II is very specific and clear on the subject as all type of gases such as......
October 3, 2019 Notifications Customs

Warehoused Goods (Removal) Amendment Regulations, 2019 - Nothing contained in these regulations shall apply to a warehouse operating u/s 65
October 3, 2019 Notifications Customs

Warehouse (Custody and Handling of Goods) Amendment Regulations, 2019
October 3, 2019 Notifications Customs

Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019
October 3, 2019 Notifications Income Tax

Income-tax (11th Amendment) Rules, 2019 - Amendments in rule 10CB.
October 3, 2019 Circulars GST

Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 - doubts related to treatment of secondary or post-sales discounts under GST.
October 3, 2019 Circulars GST

Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum
October 3, 2019 Circulars GST

Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed
October 3, 2019 Circulars Income Tax

Clarifications in respect of option exercised under section 115BAA of the Income-tax Act, 1961 inserted through The Taxation Laws (Amendment) Ordinance, 2019
October 3, 2019 Circulars Customs

Amendment in Import and Export Policy of electronic cigarettes
October 3, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 after 4 years - Change of opinion - the reopening is bad as the same is not permissible, based on change of opinion. Consequently, the......
October 3, 2019 Case Laws Income Tax

Cessation of loan liability - Addition u/s 28 - at no point of time before the authorities under the Act, was it the Revenue’s case that the waiver of loan should be......
October 3, 2019 Case Laws Income Tax

Stay petition - Exercise the jurisdiction of CIT(A) to decide u/s 251(1)(c) - CIT(A) directed the assessee to file stay petition before the AO - order set aside.
October 3, 2019 Case Laws Income Tax

Attachment of properties u/s 132(9B) - the petitioner is not entitled to seek for return of those documents which are not seized from its premises, more particularly,......
October 3, 2019 Case Laws Income Tax

Estimation of profit - Once the assessee was asked to show cause as to why 6% net profit should not be applied for estimation of income, the A.O. should not apply a......
October 3, 2019 Case Laws Income Tax

Charitable activity u/s 2(15) - the assessee is a coaching institution which is not imparting any formal education resulting in degrees awarded by the recognized......
October 3, 2019 Case Laws Income Tax

Rejection of books of accounts - Fall in GP - variation in Power (Electricity) Consumption - assessee has given cogent explanation for the fall in G.P. as well as......
October 3, 2019 Case Laws Income Tax

Addition u/s 68 - Though the assessee may not be able to prove the creditworthiness of the creditors, but, the creditors have confirmed giving loans to the assessee for.....
October 3, 2019 Case Laws Customs

Imposition of penalty - As the licence is misused by the letter of authority holder, in the absence of mens rea which is an essential ingredient of the offence, the......
October 3, 2019 Case Laws Customs

Imposition of penalty - exporter of alleged goods - psychotropic substance - The movement of goods for export is through courier firms but nowhere the clearance of goods....
October 3, 2019 Case Laws Customs

Levy of late fee - late filing of Bill of Entry - after obtaining the order of cancellation of earlier Bill of Entry, the new Bill of Entry has been filed within three......
October 3, 2019 Case Laws Insolvency and Bankruptcy

Admissibility of application - initiation of CIRP - The appellant has succeeded in proving the existence of a default in terms of the guarantee agreements. The NCLT has.....
October 3, 2019 Case Laws Service Tax

Passing such contrary orders, only seems to suggest that the entire adjudication proceedings are a mere farce. The attitude of the Revenue even at the level of the......
October 3, 2019 Case Laws VAT and Sales Tax

Suppression of sales and purchases - Whether a Weighment Slip alone can become the evidence of sale specifically when the same contains only the weight? - HELD No.
October 3, 2019 Case Laws VAT and Sales Tax

Valuation - inclusion of expenditure in the value - in absence of any legal fiction created by the Act to put a simple expenditure incurred on own account on the footing....
October 3, 2019 Case Laws VAT and Sales Tax

An order of assessment that casts a substantial liability upon an assessee should contain valid and acceptable reasons for effecting modifications/additions to the......
October 3, 2019 Case Laws Indian Laws

Dishonor of Cheque - Vicarious Liability of Directors - resignation of directors - Without having the approval and recommendation of the board of directors the Form No......
October 2, 2019 Case Laws GST

Construction service - preferential location service (PLS) - PLS should come under category no. 3(iii) as the other two categories are clearly defined. Abatement for......
October 1, 2019 Circulars DGFT

Procedure for availing Transport and Marketing Assistance (TMA) for Specified Agriculture Products - amendments in Aayat Niryat Form -7(A)A
October 1, 2019 Circulars DGFT

Imports of Pulses for the fiscal year 2019-20 - all importers are requested to stick to the date and complete their import by 31.10.2019, failing which the importers may....
October 1, 2019 Notifications Companies Law

Extension of Date - For the financial year ending on 31st March,2019, the individual shall submit e-form DIR-3 KYC or web form DIR-3 KYC-WEB, as the case may be, on or......
October 1, 2019 Notifications Customs

Imports by FAO for specified projects exempted from duty of customs subject to conditions.
October 1, 2019 Notifications Customs

Notification No. 39/96-Customs amended, so as to extend the exemption provided to the Light Combat Aircraft Programme of the Ministry of Defence till 03.12.2021.
October 1, 2019 Notifications Customs

Notification No 50/2017-Customs amended, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
October 1, 2019 Notifications Customs

Notification No. 19/2019- Customs amended, so as to exempt from IGST specified defence goods, to give effect to the recommendations of the GST Council in its 37th......
October 1, 2019 Notifications Customs

Transshipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019
October 1, 2019 Notifications GST

Grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.
October 1, 2019 Notifications GST

Notification No. 07/2019 - IGST(Rate) amended, by amending the entry related to cement.

1 ....4 5 6 789

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...