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 November of 2018

Home Highlights November November 2018 Year 2018

Filter:

Showing 51 to 100 of 613 Records

123 4 5 6........ 13

November 29, 2018 Case Laws VAT and Sales Tax

Claim of exemption - proof of new investments -It would remain open to the revenue to examine whether the unregistered dealer/seller claimed by such assessee was genuine....
November 29, 2018 Case Laws VAT and Sales Tax

There are no reason to sustain the distinction sought to be drawn between M-Sand and manufactured sand. M-Sand as it is generally understood is manufactured sand......
November 29, 2018 Case Laws VAT and Sales Tax

Forfeiture of tax paid u/s 46A of KGST Act - Sale of SIM Cards - The claim for refund, if any, would subsist only in the consumer and it is the State who is competent to....
November 28, 2018 Circulars GST - States

Guidelines for Deductions and Deposits of TDS by the DDO under Meghalaya Goods and Services Tax (MGST) Act, 2017.
November 28, 2018 Case Laws Income Tax

Allowance of interest expenditure u/s 37 - interest paid to the depositors - there was no business in finance carried on by the Firms and the partners had merely taken......
November 28, 2018 Case Laws Income Tax

When there is no significant or noticeable decline in the G.P. in comparison to the earlier year whereas there is a significant increase of six times in the turnover.......
November 28, 2018 Case Laws Income Tax

Eligible for deduction u/s 80P - AO directed to allow pro rata expenses in respect of interest earned from deposit held with nationalized bank to the assessee for......
November 28, 2018 Case Laws Income Tax

Levy of penalty u/s.271D - assessee has not been able to substantiate its claim for receiving amounts in cash - A deposit need not be interest bearing. So also a loan -.....
November 28, 2018 Case Laws Income Tax

Disallowance of provision for wages - allowable deduction u/s 36 - the assessee is eligible for claim of PACS Manager Fund payment as expenditure.
November 28, 2018 Case Laws GST

Levy of GST - premimum for leasing out of the plot allotted to the petitioner for the purposes of hospital, nursing home, diagnostic centeres etc. - Demand raised......
November 28, 2018 Case Laws Insolvency and Bankruptcy

Initiation of Corporate Insolvency Resolution Process - sale of flats with assured return plan - developer failed to refund the assured - Financial Debt - Though......
November 28, 2018 Case Laws Insolvency and Bankruptcy

Initiation of Corporate Insolvency Resolution Process - booking of three flats - buy-back agreement cum guarantee deed - Adjudicating Authority is only to ascertain the.....
November 28, 2018 Case Laws Companies Law

Territorial jurisdiction - Merely, because the dispute is about those shares which are issued by Indian Company would not lead to the conclusion that cause of action has....
November 28, 2018 Case Laws Customs

DFIA Scheme - mentioning the technical characteristics, quality and specifications of the perfumes/essential oils/ aromatic chemicals used by it in its shipping bills. -....
November 28, 2018 Case Laws Customs

Name of the petitioner agency placed in its electronic system under "Alert" - the department seeks recovery of amount coercively by blocking the petitioner's future......
November 28, 2018 Case Laws Service Tax

Voluntary Compliance Entitlement Scheme - correction sought in the erroneous declaration made in VCES-1 form to reduce the tax liability - it would be a purely......
November 28, 2018 Case Laws Service Tax

Refund of service tax paid on brokerage charges collected from the Foreign Institutional Investors - Unjust enrichment - since the services rendered by the Respondent to....
November 28, 2018 Case Laws Service Tax

Valuation - The electricity charges reimbursed to the service provider by the service recipient not includible in gross value of renting of immovable property service.
November 28, 2018 Case Laws Service Tax

Valuation - inclusion of terminal charges shown as the miscellaneous income - demanding a service tax on the notional value taken by the appellant only for the purpose......
November 28, 2018 Case Laws Service Tax

Valuation - inclusion of transaction charges collected by the appellant from their clients for providing stock broking services - since this liability have been passed......
November 28, 2018 Case Laws Service Tax

Classification of services - the appellant has to represent the Timken (USA) to their various customers - The services availed by the appellant are more akin to......
November 28, 2018 Case Laws Central Excise

Classification of goods - Naptha - whether Naphtha can be classified as a ‘motor spirit’? - Held No
November 28, 2018 Case Laws Central Excise

CENVAT Credit - denial on the ground that the duty involved is not indicated in the relevant invoices, also on the ground that the name of the appellant itself does not.....
November 28, 2018 Case Laws Central Excise

CENVAT Credit - Input services - The activities undertaken by such Commission Agent/broker would definitely fall under the ‘services of sale’ - credit allowed.
November 28, 2018 Case Laws Central Excise

Levy of Tea Cess - export of tea under bond under Rule 19 - whether the appellants on export of tea are required to discharge Tea Cess which is otherwise leviable under.....
November 28, 2018 Case Laws Central Excise

Irregular availment of CENVAT Credit - 100% CENVAT credit on capital goods availed in the first year instead of 50% - they had sufficient balance in their CENVAT credit.....
November 28, 2018 Case Laws VAT and Sales Tax

Mining Services - C-Forms - concession for the HSD - whether “quarrying” can act as “mining”? - benefits under Section 8 of the CST Act - whether the fuel it uses for......
November 28, 2018 Case Laws VAT and Sales Tax

Rejection of the claim of inter-state purchases on commission basis - issuance of Form-H - Though it is true that a claim of the export sale cannot co-exist with the......
November 28, 2018 Case Laws VAT and Sales Tax

Exemption form sales tax - sales effected from the Customs Bonded Warehouses - sales in the course of import or not - The documents having evidenced the sale before the.....
November 27, 2018 Circulars GST - States

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
November 27, 2018 Circulars Customs

Refund of IGST paid on exports of goods done from Non-EDI sites-reg.
November 27, 2018 Circulars DGFT

Procedure for allocation of quota for import of (i) Calcined Pet Coke (0.5 Million MT per annum) for Aluminum Industry and (ii) Raw Pet Coke (1.04 Million MT) for CPC......
November 27, 2018 Circulars SEBI

Operating Guidelines for Alternative Investment Funds in International Financial Services Centres
November 27, 2018 Case Laws GST

Classification of supply - The activities performed under the ‘Comprehensive Maintenance Contract’ are to be treated as a composite supply of services and the activities....
November 27, 2018 Case Laws GST

Levy of GST - One time concession fees charged - the applicant is not entitled for the benefits of exemption and the activity of long term lease is liable for levy of GST.
November 27, 2018 Case Laws GST

Penalty u/s 129 of GST Act - E-way bill - transport at the behest of an individual, an unregistered person - if the conditions under the Act and Rules are not complied......
November 27, 2018 Case Laws Income Tax

Method of accounting - mercantile system of accounting for one project and cash basis for another project - The assessee cannot choose to follow mercantile system for......
November 27, 2018 Case Laws Income Tax

Exemption u/s 10(34) - If a certain income is exempt at the hands of receiptant by virtue of statutory provision, unless a provision is made in the statute itself, such.....
November 27, 2018 Case Laws Income Tax

Block assessment u/s 158BC - Claim for loss on house property as set off against income computed for the block period - the assessee is entitled to make such claim even.....
November 27, 2018 Case Laws Income Tax

It was essential that the AO should have taken the proceedings u/s 158BD within a reasonable time, and a period of three years for issuance of notice and seven years for....
November 27, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - the assessee has furnished bonafide and genuine explanations as to an inadvertent mistake committed by it which was an human error committed......
November 27, 2018 Case Laws Income Tax

Once the department accepts the settlements and mandatory requirement of affixing the stamps there is no reason to suspect the expenses incurred by the assessee towards.....
November 27, 2018 Case Laws Income Tax

Addition u/s 68 - unsecured loans receipt - Merely because the summons issued seeking their personal appearance is not complied with, the entire transactions cannot be......
November 27, 2018 Case Laws Income Tax

Disallowance of exploration expenses pertaining to Pranhita Godavari (PG) Block - the unsuccessful oil exploration expenses is allowable u/s 42(1)(a)
November 27, 2018 Case Laws Income Tax

The withdrawal of recognition u/s 35(1)(ii) in the hands of the payee organizations would not affect the rights and interests of the assessee herein for claim of......
November 27, 2018 Case Laws Companies Law

Compounding of the offences committed under Section 135 r.w. Section 134(3)(o) of the Companies Act, 2013 - offense compounded - The Company is directed to pay the......
November 27, 2018 Case Laws Indian Laws

Liability on account of dishonor of Cheque - contention of the petitioner has been that the cheque in question does not bear his signatures and that the signatory......
November 27, 2018 Case Laws Customs

Release of detained empty container denied - demurrage - As the importer has been found guilty, they could be made liable for payment of rental dues and not the container owner.
November 27, 2018 Case Laws Customs

Classification of imported goods - raw jute cutting grade imported by the appellant from Bangladesh through LCS Petrapole - to be classified under Tariff Heading 53039010
November 27, 2018 Case Laws Service Tax

Service of notice - whether speed post is proper service or not - There is nothing on record to show that order sent by speed post was received by the assessee himself.

123 4 5 6........ 13

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,...