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 Transport agency's bundled services disqualify it... 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 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

Home Highlights October

Filter:

Showing 3651 to 3700 of 6237 Records

1 ....70 71 72 737475 76 77 78........ 125

October 28, 2017 Case Laws Income Tax

Set off of long term capital loss from sale of shares off market against the long term capital gain on sale of land allowed.
October 28, 2017 Case Laws Central Excise

Classification of goods - ‘CRAX Corn Rings’ - ‘Natkhat Wheat Puffs’ - to be classified under CTH 19059030 as ‘extruded or expanded products, savoury or salted’ and not......
October 28, 2017 Case Laws Central Excise

CENVAT credit - issue of credit notes/debit notes - there is no such provision in the scheme of the Central Excise Act and the Rules thereunder that on subsequent......
October 27, 2017 Circulars GST

GST will be payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB).
October 27, 2017 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg. - Circular
October 27, 2017 Case Laws Income Tax

Payment for IUC Charges is not chargeable to tax in India in the hands of the non-resident recipients and hence TDS was not deductible as per provisions of section 195 of the Act.
October 27, 2017 Case Laws Income Tax

Google India has been provided access to the IPR, Google Brand features, secret process embedded in Adwords Programme as tool of the trade for generation of income.......
October 27, 2017 Case Laws Income Tax

The deposit made in the bank account of the trust represents unaccounted income of the assessee, as the same was not disclosed by the these assessees in their respective....
October 27, 2017 Case Laws Income Tax

TDS - it is not possible to accept the contention that reimbursement of salary coupled with other reimbursement of international and domestic travel is reimbursements of....
October 27, 2017 Case Laws Income Tax

TDS u/s 194C OR 194J - AO has merely compared the appointment letter in case of Honorary Consultants and independent professional doctors and brought out differences to.....
October 27, 2017 Case Laws Customs

In the garb of high seas sellers of imported goods, the appellants used M/s. Chanakya Impex, and became beneficiary of fraud of use of advance licence of M/s. Chanakya......
October 27, 2017 Case Laws Indian Laws

Complaint cases under Section 138 of the NI Act for amicable settlement through mediation - To facilitate this process, there can be no possible exclusion of external......
October 27, 2017 Case Laws Service Tax

Service tax or VAT? - whether the transaction being transfer of rights and privilege of export of ‘Sugar quota’ by the respondent assessee on receipt of consideration,......
October 27, 2017 Case Laws Central Excise

Rectified spirit which is not used for human consumption is nothing but Ethyl Alcohol and is finding place in Tariff Item No.22072000
October 27, 2017 Case Laws Central Excise

Whether awarding of bonus to the appellant for timely completion of the project shall be dutiable under the CEA, 1944? - Held No
October 27, 2017 Case Laws VAT and Sales Tax

Conditions for availing ITC - Section 9(2)(g) of the Delhi Value Added Tax, 2004 is ultra virus - Section 48 (5) of the MVAT Act is not an exact replica of Section 9 (2)....
October 26, 2017 Notifications FEMA

Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures
October 26, 2017 Circulars Income Tax

Order under section 119 of the Income-tax Act, 1961 in respect of extension of due date for filing of Country-by-Country Report for reporting accounting year 2016-17
October 26, 2017 Case Laws Income Tax

This outsourcing of work to India would not give rise to a fixed place PE - Indian company only renders support services which enable the assessees in turn to render......
October 26, 2017 Case Laws Income Tax

Genuineness of long term capital loss on sale of shares - The Revenue cannot question the timing of shares only because effect thereof would be to reduce the assessee's.....
October 26, 2017 Case Laws Income Tax

The factory building was not put to use and was sold out prior to it being used for business. Therefore, in such a situation, the provisions of Sec. 50 do not come into operation
October 26, 2017 Case Laws Income Tax

Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.
October 26, 2017 Case Laws Income Tax

Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.
October 26, 2017 Case Laws Income Tax

Addition on account of interest paid on share application money - nature of expenses - revenue or capital - the amount received is for the requirements of working......
October 26, 2017 Case Laws Service Tax

Mining lease - levy of service tax - The tile of the mining area admittedly retains with the State even on execution of mining lease to excavate mineral from the leased.....
October 26, 2017 Case Laws Service Tax

Management, repair and maintenance service - the term ‘railway’ includes each and every respect of the railway including all rolling stock stations, offices, warehouses,....
October 26, 2017 Case Laws Service Tax

Nature of renting - commercial or residential - the building was let out to the appellant for residential use by one of its employees. Even if we consider that the said.....
October 26, 2017 Case Laws VAT and Sales Tax

Manufacture - process of dilution - An aerated drink was manufactured from cold drink concentrate thus giving birth to a commercially distinct and independently......
October 25, 2017 Case Laws Income Tax

Transfer of cases - Jurisdiction - prior requirement of the law for having the valid order on basis of positive Agreement between two competent authorities is missing -.....
October 25, 2017 Case Laws Income Tax

The firm was not a tenant/had not paid for acquisition of tenancy right but has made payments to the legal heirs of the deceased partners and has reflected the same as......
October 25, 2017 Case Laws Income Tax

Deduction u/s.80-IB(10) - unrecorded income towards on money - income disclosed by the assessee treated as income of the assessee from the business and not as from other sources
October 25, 2017 Case Laws Customs

The Notification imposing ADD, dated 16.12.2010 had lapsed on 07.12.2014. Therefore, the extension Notification, dated 05.01.2015, issued after the lapse of the said......
October 25, 2017 Case Laws Customs

Classification - Once it is evident that in the process of autolysation merely results in enzymatic digestion of the cell by enzymes and their destruction, the resultant....
October 25, 2017 Case Laws Companies Law

A 'Power of Attorney Holder' is not empowered to file application under section 7 of the 'I&B Code' - However an authorised person has power to do so.
October 25, 2017 Case Laws FEMA

Registration u/s 12 of FCRA - There is no material which would justify the conclusion that the petitioners were likely to divert the foreign contribution for personal......
October 25, 2017 Case Laws Service Tax

Import of services - manpower recruitment supply agency service - Unless the critical requirements of clause (k) of Section 65(105) are fulfilled, the element of......
October 25, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances of three units - The constitution of firms is Private Limited and Partnership Firm, therefore, merely being a one person is common....
October 25, 2017 Case Laws Central Excise

Cenvat credit in respect of capital goods cannot be denied to the manufacturing unit if the same is installed at the job working premises
October 25, 2017 Case Laws VAT and Sales Tax

Rate of tax on burnt coal - taxable at 4% or 10% - UPVAT Act - in the process of manufacturing paper and at the end of the manufacturing operation a residue of coal is......
October 25, 2017 Case Laws VAT and Sales Tax

Merely on the basis of the circular without there being any specific evidence to show under price and ignoring the material available on record any action done for......
October 24, 2017 Circulars Income Tax

Clarification related to guidelines for establishing ‘Piace of Effective Management’ (PoEM) in India - establishment of PoEM for subsidiaries/ group companies.
October 24, 2017 Notifications GST

IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
October 24, 2017 Circulars GST

Clarification on taxability of printing contracts - GST - When to be treated as supply of goods or supply of services.
October 24, 2017 Case Laws GST

Jurisdiction under GST - determination of rate of IGST on import of goods - HC refused to interfere into the matter.
October 24, 2017 Case Laws Income Tax

Income earned by the assessee, in consideration of having given rights to have play hoardings etc. are taxable as income from house property. Accordingly, deduction u/s.....
October 24, 2017 Case Laws Income Tax

Genuineness of the purchases and total cost incurred towards the construction - on the basis of such half baked facts addition cannot be made on mere presumption and surmises.
October 24, 2017 Case Laws Income Tax

The sole basis of addition is the statement recorded under oath of one of the partners of the assessee firm which did not exist on the date of survey cannot be the basis....
October 24, 2017 Case Laws Income Tax

Entitlement to benefit of Section 10A - issue raised for the first time before the tribunal - No reason to think that the Tribunal has committed an illegality by......
October 24, 2017 Case Laws Customs

Admittedly, no physical examination could be carried out. However, the same cannot be the sole reason for refusal of the request of the appellant for considering the......
October 24, 2017 Case Laws Central Excise

It is only the Adjudicating Authority which has jurisdiction to decide whether interest on refund claim should be granted, there was no reason for the CESTAT to have......

1 ....70 71 72 737475 76 77 78........ 125

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...