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 December of 2017

Home Highlights December December 2017 Year 2017

Filter:

Showing 1 to 50 of 326 Records

12 3 4 5........ 7

December 30, 2017 Circulars GST

The information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department‟s system with the information furnished in......
December 30, 2017 Circulars GST

Where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive action under the CGST Act, 2017.
December 30, 2017 Circulars GST

Dates for filing of FORM GSTR-1 and FORM GSTR-3B have been put in a calendar format for ease of understanding
December 30, 2017 Circulars Companies Law

With a view to giving an opportunity for the non-compliant, defaulting companies to rectify the default, in exercise of its powers conferred u/s 403, 459 and 460 of the.....
December 30, 2017 Notifications Customs

Duty concessions to Philippines and other ASEAN countries in view of ASEAN- India FTA (AIFTA). - Notification as amended
December 30, 2017 Notifications Customs

Tariff concession to specified goods imported from Malaysia under India-Malaysia CECA. - Notification as amended.
December 30, 2017 Case Laws Income Tax

TDS u/s 194C - The assessee had got the work done directly through labourers and had merely paid them through the head labourer. In the absence of any contract to carry.....
December 30, 2017 Case Laws Income Tax

Claim of refund - Centralised Processing of Return Scheme, 2011 - If returns cannot be processed due to system failure and if the errors cannot be rectified and system......
December 30, 2017 Case Laws Income Tax

Penalty u/s 271D - the company has accepted cash loan / cash deposits from Director - repayment of the same was also made in cash - AO did not record any satisfaction......
December 29, 2017 Act Rules GST

Restriction of refund - Recipient of goods under Deemed export scheme or under payment of tax @0.1% IGST (or @0.05 % CGST + @0.05 SGST) for use in export shall not be......
December 29, 2017 Act Rules GST

Refund of tax to certain persons - Rule 95 as amended
December 29, 2017 Act Rules GST

Refund of input tax credit - zero-rated supply of goods or services or both - Even the cases, where person supplying on Deemed export basis has paid the tax @0.1% IGST......
December 29, 2017 Act Rules GST

Refund of input tax credit - zero-rated supply of goods or services or both - Even the recipient of Deemed Export Goods shall be eligible for refund - Rule 89 amended - See Sub-Rule 4A
December 29, 2017 Act Rules GST

Refund of input tax credit in case of zero-rated supply of goods or services or both - Rule 89 amended - See Sub-Rule 4
December 29, 2017 Act Rules GST

Amendment of registration shall not be be effective from a date earlier than the date of submission of the application in FORM GST REG-14, except with specific......
December 29, 2017 Act Rules GST

Unique Identity Number assigned to to certain special entities shall be applicable to the territory of India - Rule 17 as amended - See Sub-Rule 1A
December 29, 2017 Circulars GST

Filing of Returns under GST- regarding
December 29, 2017 Notifications GST

The Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017
December 29, 2017 Notifications GST

Notifies the date (1st day of February, 2018) from which E-Way Bill Rules shall come into force
December 29, 2017 Notifications GST

Partially waiver of the late fee payable for failure to furnish the return in FORM GSTR-4
December 29, 2017 Notifications GST

Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than ₹ 1.5 crores
December 29, 2017 Notifications GST

Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto ₹ 1.5 crore
December 29, 2017 News GST

Scheme of budgetary support for cash component of CGST and IGST for eligible industrial units for residual period in States of North Eastern region and Himalayan states
December 29, 2017 News Indian Laws

Indian Advance Pricing Agreement regime moves forward with signing of three APAs by CBDT in December, 2017
December 29, 2017 News Indian Laws

Change in Tariff Value of Crude Palm Oil, RBD Palm Oil, Others – Palm Oil, Crude Palmolein, RBD Palmolein, Others – Palmolein, Crude Soyabean Oil, Brass Scrap (All......
December 29, 2017 Circulars Customs

Subject:- Sale of goods and display of prices at duty free shops in Indian currency – amendment of circular 31/2016 - Customs dated 6th July 2016
December 29, 2017 Case Laws Service Tax

Voluntary Compliance Encouragement Scheme (VCES) - rejection of the application - Appellant submitted that, merely because the appellant had been issued with a notice......
December 29, 2017 Case Laws Service Tax

Rejection of VCES application - The Revenue has only taken a different interpretation as far as the classification of services. This cannot tantamount to substantial......
December 28, 2017 Notifications Customs

Concessional rate of customs duty on goods when imported into India from the Republic of Korea - Notification as amended from time to time
December 28, 2017 Case Laws Income Tax

Proper order of referral for Special Audit - AO never granted opportunity as required under the provisions of section 142(2A) - Nobody can replace the AO in such......
December 28, 2017 Case Laws Income Tax

TDS u/s 194A - interest income paid to a company carrying on a business of insurance need not deduct tax at source. - AT
December 28, 2017 Case Laws Income Tax

Disallowance of expense u/s 37(1) - He has used the carcinogenic substance, which is direct cause of cancer, much in excess of permissible limits, resulting in......
December 28, 2017 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - Initiation of penalty proceedings in this case done in a general sense and the levy of penalty is done for both the limbs and such orders.....
December 28, 2017 Case Laws Income Tax

Even though the assessee had not completed the construction of all blocks of housing project, that would not deprive the assessee from availing deduction under section......
December 27, 2017 Case Laws Income Tax

Interest income on Bank deposits - accrual of income - whether a hypothetical income and that the assessee is entitled to get the interest excluded from assessment? - It....
December 27, 2017 Case Laws Income Tax

The assessee as per the development agreement got some flats from the developer and rented (let out) them to earn the rental income and the same rental income is being......
December 27, 2017 Case Laws Income Tax

Exemption u/s 11 - when the assessee-trust instead of keeping medical equipments idle, leased out the same and utilised the lease amount for charitable activity, it......
December 27, 2017 Case Laws VAT and Sales Tax

Since there is no change in the composition of Rice Bran and De-Oiled Rice Bran, both the products are same and that De-Oiled Rice Bran is Rice Bran and nothing else. - HC
December 26, 2017 Case Laws Income Tax

Rectification of an order u/s 154 - there is merit in the claim for deduction u/s 115JB(6) of the Act and the same needs to be allowed as per the requirement of the Act.....
December 26, 2017 Case Laws Customs

Levy of customs duty - reimport - Mere filing of the documents at page 80 and 81 of the paper book does not exonerate the appellant from its duty liability without......
December 26, 2017 Case Laws Income Tax

Power of tribunal u/s 254 to rectify an order - The Tribunal travelled far beyond its power of rectification in accepting the assessee’s various contentions which were......
December 26, 2017 Case Laws Central Excise

Manufacture - The process of "cropping", which merely involves cutting away mechanically loose ends from the fabric to give a clean and smooth appearance will not fall......
December 26, 2017 Case Laws Income Tax

Addition towards partners’ remuneration - there was a clause for increase/decrease of remuneration as per mutual consent before the end of the financial year - enhanced.....
December 26, 2017 Case Laws Income Tax

Capital gains consequent to the development agreement - year of assessment - A transfer can be said to have taken place in the year when the possession was handed over......
December 26, 2017 Case Laws Income Tax

The assessee is entitled to claim the deduction u/s 80IA(4) undertaking wise and the loss having been adjusted against business income, cannot curtail the deduction......
December 25, 2017 Case Laws VAT and Sales Tax

Whether as a fashion development and promotion society, which conducts fashion shows provides entertainment by hosting such shows? - Whether payment for admission......
December 25, 2017 Case Laws Income Tax

Transfer of case u/s 127 - non existence of agreement between two jurisdictional Commissioners - Apart from the failure to mention the same in the show cause notice, the....
December 25, 2017 Case Laws VAT and Sales Tax

Appointments of administrative member (technical member) of the tribunal - Constitutional validity of Section 11 of the VAT Act and Rule 6 of the VAT Rules - concept of.....
December 25, 2017 Case Laws Central Excise

CESTAT has held that as Writ Petition has been dismissed it cannot go into question of legality of the demand made by the said letter DD2. According to us, the said......
December 25, 2017 Case Laws VAT and Sales Tax

The expression de-oiled paddy husk and outer covering of paddy would refer to two different commodities, and paddy husk which is outer covering of paddy, cannot be......

12 3 4 5........ 7

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,...