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 Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For November

Home Highlights November

Filter:

Showing 3151 to 3200 of 6291 Records

1 ....60 61 62 636465 66 67 68........ 126

November 20, 2018 Case Laws Central Excise

SSI Exemption - clubbing of clearances - two units managed by same person - separate entities or not - mutuality of interest - the adjudicating authority is in doubt to.....
November 19, 2018 Notes GST

Levy of GST on providing back office support services, payroll processing, to main records of employees to overseas clients and after finalization of purchase / sale......
November 19, 2018 Case Laws GST

Levy of IGST - Zero-rated supply - the said services of testing of the protypes, which are physically made available by the service receiver to the service provider, are....
November 19, 2018 Case Laws GST

Levy of IGST u/s 5 (3) of IGST act, 2017 - supply of lottery tickets by the organising state - applicant is liable to payment of IGST under Reverse Charge mechanism
November 19, 2018 Case Laws GST

Levy of GST - Sale and/or Purchase of DFIA licenses - DFIA is distinguishable from ‘Duty Credit Scrips’ and cannot be considered as a Duty Credit Scrip - GST is......
November 19, 2018 Case Laws GST

Levy of GST - collected penal interest for default in repayment of EMI - The activity of collecting penal interest by the Applicant would amount to a taxable supply under the GST regime
November 19, 2018 Case Laws GST

Levy of GST - education and training programmes conducted through its 13 co-operative training centres and 33 district co-operative boards - The applicant's activity is.....
November 19, 2018 Case Laws Income Tax

Addition u/s 14A - one needs to read the words "expenditure incurred" in Section 14A in the context of the scheme of the Act and, if so read, it is clear that it......
November 19, 2018 Case Laws Income Tax

Applicability of section 50C - Capital gain - Sale of right in land/contingent right - proof of transfer of capital asset - Section 50C is also applicable on lease hold.....
November 19, 2018 Case Laws Income Tax

Eligibility for deduction u/ 80G - treatment of donation as bogus - Just because the trust was engaged in some unauthorized activity does not mean that the assessee is......
November 19, 2018 Case Laws Income Tax

Charitable activity - CIT while dealing with the application for grant of registration of limiting its jurisdiction within the aspect of its objects unnecessarily......
November 19, 2018 Case Laws Income Tax

TDS u/s 194C - payment for development of residential complex for the employees - When the assessee is only a purchaser, if any advance sale consideration is paid, the......
November 19, 2018 Case Laws Income Tax

MAT - adjustment - adjustment of disallowance u/s 14A was not required to be made in Book Profits for the purpose of Section 115JB
November 19, 2018 Case Laws Income Tax

TPA - ALP determination - Without complying to the statutory provisions, the Transfer Pricing Officer certainly cannot determine the arm's length price on ad-hoc / estimation basis.
November 19, 2018 Case Laws Income Tax

Claim of exemption u/s 54 - LTCG - As the assessee had appropriated the amount of the LTCG towards purchase of the new residential property before the date contemplated.....
November 19, 2018 Case Laws Income Tax

Computation of capital gain - Addition on account of conversion of cumulative and compulsory convertible preference shares (CCPS) into equity shares treating the same as....
November 19, 2018 Case Laws Income Tax

Estimation of income - when the variation in the GP is insignificant and there is an increase in the turnover of the assessee of more than three times then there is no......
November 19, 2018 Case Laws Income Tax

Bogus Long Term Capital Gains on purchase and sale of the shares - claim of exemption made u/s 10(38) rejected - When there is no surviving adverse order of SEBI,......
November 19, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - Each workman’s due is more than rupees one lakh and the ‘Corporate Debtor’ having defaulted to pay the amount, the application was fit to be admitted.
November 19, 2018 Case Laws Insolvency and Bankruptcy

Misconduct by insolvency professional - By his conduct and action, Mr. Golla has caused irreparable damage to the reputation of the institution of insolvency profession.....
November 19, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - misconduct by Resolution Professional(RP) - By not allowing and facilitating the CoC to play its rightful role, Mr. Gupta has dealt a......
November 19, 2018 Case Laws Customs

There is no justification for the extreme steps taken by the lower authority in ordering for forfeiture of the security deposit and revoking the customs broker license.
November 19, 2018 Case Laws Customs

The pontoons which by definition are not navigable on their own but need to be towed fitted with lifting and handling machines such as present one are classifiable under....
November 19, 2018 Case Laws Customs

Export of Iron Ore - demand of export duty - whether the test report of the CRCL is on wet basis or dry basis. The benefit of both these doubts will go in favour of the.....
November 19, 2018 Case Laws Customs

Penalty u/s 114 (i) and 114 (iii) of the Customs Act, 1962 - exports of overvalued and sub standards goods - Only on the basis of familiarity between the two, it cannot.....
November 19, 2018 Case Laws Service Tax

Pandal or Shamiana services - the said ceremony called “Gur-ta-Gaddi Tercentenary Celebration” was an event of great religious significance - during the period the......
November 19, 2018 Case Laws Service Tax

Principles of natural justice - the appellant’s stand that it had no knowledge about such issue of show-cause notice and passing of Order-in-Original is not without any basis.
November 19, 2018 Case Laws Service Tax

Export of services - performance based service - palace of supply of services - Scientific and Technical Consultancy Service - the aforesaid services rendered by the......
November 19, 2018 Case Laws Service Tax

CENVAT Credit of service tax paid - outstanding dues - restriction under Rule 4(7) - since the respondent had paid the entire Service Tax on which they were liable for......
November 19, 2018 Case Laws Service Tax

Demand of Service tax on straightening and cutting of TMT bars - the services rendered by the appellant by processing the goods manufactured by RINL are exigible to service tax.
November 19, 2018 Case Laws Service Tax

Import of services or not - reverse charge - place of provision of services - Simply because the appellant company is located within India and the transactions which......
November 19, 2018 Case Laws Service Tax

Doubtlessy, numerosity adaptation effect should not influence judicial decisions but it would do well for the applicant Commissioner not to be oblivious of the congruity....
November 19, 2018 Case Laws Service Tax

Refund claim - The Place of Provision of Service is J&K which, as discussed, is outside the taxable territory in accordance of Section 66B. The Department herein was not....
November 19, 2018 Case Laws Service Tax

Activity of loading of coal from Railway siding into Railway wagons making use of Pay Loader - Any activity incidental to freight of cargo is liable to be taxed under......
November 19, 2018 Case Laws Service Tax

SSI Exemption upto ₹ 10 lakhs - use of brand name of others - earning commission for promotion by way of marketing and selling of branded goods under the brand......
November 19, 2018 Case Laws Service Tax

SEZ unit - refund claim - appellants were careless in not producing the documents related to export - Original Authority directed to examine the additional documents......
November 19, 2018 Case Laws Service Tax

CENVAT Credit - common input services for trading goods - Rule 6(5) starts of non-obstante clause ‘notwithstanding’, which would indicate that the provisions of Rule......
November 19, 2018 Case Laws Central Excise

Recovery of erroneous refund - it was alleged that appellants had not the manufactured the goods and issued cenvatable invoices enabling to their buyers to avail......
November 19, 2018 Case Laws Central Excise

Imposition of penalty - its availment of allegedly inadmissible credit was previously subjected to scrutiny by the audit parties at least on three occasions as reveals......
November 19, 2018 Case Laws Central Excise

CENVAT Credit - capital goods - appellant availed 100% credit in first year - Revenue has grossly erred in invoking extended period of limitation even after being......
November 19, 2018 Case Laws Central Excise

Clandestine removal - CTD Bars - from the adjudication order and the reply to show cause notice also it is evident that the appellants have never retracted their......
November 19, 2018 Case Laws Central Excise

Refund of Excise duty paid during investigation - If an amount of ₹ 25 lakhs stands appropriated on 30.10.2009, the case made out by the revenue that appellant had....
November 19, 2018 Case Laws Central Excise

SSI Exemption - LIC Logo printed on diaries do not establish any connection between the goods and the logo, hence the same cannot be said to be in the course of trade.......
November 19, 2018 Case Laws Central Excise

Classification of goods - Non Vegetarian Burgers, McCurry pans, Non Vegetarian wraps etc. - The basic purpose of the phrase “put up in unit containers” is that for whole....
November 19, 2018 Case Laws Central Excise

Valuation - captive consumption - the factual matrix is that appellant has not consumed the goods for production or manufacture of other articles but has consumed the......
November 19, 2018 Case Laws Central Excise

Valuation - physician samples - There was a reasonable cause for the appellant to mistakenly value the goods on cost construction basis instead on the basis of......
November 17, 2018 Circulars DGFT

Extension of the validity period of EPCG Authorisation-reg.
November 17, 2018 Case Laws Income Tax

Taxability of compensation received - nexus with professional activities - the said compensation did not accrue / arise out of exercise of profession by the assessee and....
November 17, 2018 Case Laws Income Tax

Chargeability of transfer of sale of know-how on sale of product information - whether that amounts to the transfer of right to manufacture, produce or process any......
November 17, 2018 Case Laws Income Tax

Rate of commission on the business of providing accommodation entry - It is just and proper to estimate the average commission @ 0.30% (30 paise to ₹ 1 per ₹....

1 ....60 61 62 636465 66 67 68........ 126

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...