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 GST Amnesty Scheme Under Section 128(A) Offers... TaxTMI GST Orders Uploaded Without Proper Service Violate... TaxTMI GST Time Extension During COVID-19: Court Defers... TaxTMI Bail denied for mastermind accused of Rs. 53.03... TaxTMI Taxpayer's Appeal Succeeds as Cash from Selling... TaxTMI SEBI Extends Cybersecurity Framework Compliance... TaxTMI SEBI Revises Lock-in Rules for InvIT Preferential... TaxTMI Customs Duty Rates Under India-UAE CEPA to Change... TaxTMI Income-tax Rules Amended: Form 3CD Gets Major... TaxTMI Government Amends India-Mauritius CECPA Tariff... TaxTMI SEBI Amends REIT Regulations: Relaxed Lock-in Rules... TaxTMI SCN Issued Two Days Beyond Section 73(2) Deadline... TaxTMI GST Assessment Order Set Aside for Lacking Document... TaxTMI Refund of Unutilised Input Credit Allowed After... TaxTMI Tribunal Excludes Three IT Giants as Comparables... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For December of 2018

Home Highlights December December 2018 Year 2018

Filter:

Showing 201 to 250 of 618 Records

1 2 3 456 7 8 9........ 13

December 21, 2018 Case Laws Central Excise AT

Company Director's Cash Deposits Don't Automatically Mean Proceeds from Secret Product Sales.
December 21, 2018 Case Laws Central Excise AT

Stock Transfer Valuation Based on Transfer Date Prices; Highest Price Not Considered, Demand Set Aside.
December 21, 2018 Case Laws Central Excise AT

Fire Extinguishers Classified as Capital Goods u/r 2(A)(i) of CENVAT Credit Rules; Credit Allowance Justified.
December 21, 2018 Case Laws Central Excise AT

CENVAT Credit Approved for Company Catering Costs as Input Service, Unrecovered from Employees, Ensures Eligibility for Claim.
December 21, 2018 Case Laws Central Excise AT

Documents from Factory Fail to Prove Clandestine Goods Movement, No Evidence of Unlawful Removal Found.
December 20, 2018 Notifications Companies Law

2018 Companies Law Amendment Streamlines Incorporation, Simplifies Registration, and Enhances Compliance for Businesses
December 20, 2018 Notifications Companies Law

2018 Amendment Streamlines Company Charge Registration, Clarifies Timelines and Forms, Enhancing Compliance and Reducing Administrative Burdens.
December 20, 2018 Notifications SEBI

SEBI Settlement Regulations 2018: Framework for Efficient Resolution of Securities Disputes, Avoiding Litigation, Ensuring Compliance and Protection.
December 20, 2018 Case Laws GST AAR

P P Leno Bags reclassified under GST Tariff Heading 3923 29 90 instead of 63053300.
December 20, 2018 Case Laws GST AAR

Claim ITC on IGST Paid Under 'Bill to Ship to' Model: Applicant Entitled to Benefits.
December 20, 2018 Case Laws GST AAR

Transport Service Provider Must Apply 18% GST on Food and Transportation Charges for Training Institute.
December 20, 2018 Case Laws GST AAR

Office and Industrial Canteen Food Services Taxed at 5% GST When Not Linked to Specific Events or Occasions.
December 20, 2018 Case Laws GST AAR

Annual Membership and Registration Fees to Corpus Fund Subject to GST, Not Covered by Mutuality Principle.
December 20, 2018 Case Laws Income Tax AT

Appeal Restored as Taxpayer Pays Due Taxes Post CIT(A) Disposal; Initial Non-Compliance Rectified Under IT Act.
December 20, 2018 Case Laws Income Tax AT

Cash-for-Promise Deals Not "Benami" Transactions; Must Involve Name Lending or Benefit from Property Holder.
December 20, 2018 Case Laws Income Tax AT

C&F Agent Expense Reimbursement Not Income; No TDS u/s 194C of Income Tax Act.
December 20, 2018 Case Laws Income Tax AT

Taxpayer Denied Interest Deduction on Loan for Property Purchase u/s 57(iii) of Income Tax Act.
December 20, 2018 Case Laws GST AAR

Transferring capital goods like machines and moulds between job-workers is a "supply" under GST, Section 141, CGST Act.
December 20, 2018 Case Laws Income Tax AT

Section 153C Proceedings Invalid Due to Lack of Cross-Examination on Recorded BAHIs in Property Cash Payment Case.
December 20, 2018 Case Laws Customs AT

HDPE Granules Qualify for Import Exemption Without Proof of Chemical Modification or Market Recognition Challenges.
December 20, 2018 Case Laws Customs AT

CHA License Revocation Highlights Importance of Compliance and Accountability for Importers, Exporters, and Government Agencies.
December 20, 2018 Case Laws Customs AT

Import of Old Polyester Ropes Not Restricted; Excludes Nylon Materials.
December 20, 2018 Case Laws Service Tax AT

Self-service site formation activities on land by appellant not liable for service tax under Finance Act, 1994.
December 20, 2018 Case Laws Service Tax AT

Tahbazari Fee Misclassified as Service by Appellant; Demand Set Aside by Authority.
December 20, 2018 Case Laws Service Tax AT

Appellant Not Considered Real Estate Agent for Unreceived Amount; Acted Solely as Land Seller via Power of Attorney.
December 20, 2018 Case Laws Service Tax AT

Event Management Services Abroad Not Taxable Due to Entire Service Being Performed Outside India.
December 20, 2018 Case Laws Central Excise AT

Goods Valuation Must Include Additional Consideration for Price Differences u/r 6, Central Excise Valuation Rules, 2000.
December 20, 2018 Case Laws Central Excise AT

SSI Units Denied Exemption Due to Missing Declaration; Demand Confirmed, Penalty Reduced to 25% per Notification No. 83/94-CE.
December 20, 2018 Case Laws Central Excise AT

Reversal of CENVAT Credit on HS Wagons Doesn't Affect Right to Avail Credit Under Cenvat Credit Rules 2004.
December 20, 2018 Case Laws Central Excise AT

Court Dismisses Duty Demand: No Evidence of Unauthorized Removal Based on Sales Discrepancies in ER-I Returns.
December 20, 2018 Case Laws VAT and Sales Tax HC

Legal Heirs Liable for Deceased's VAT/Sales Tax Only Up to Inherited Estate u/s 27.
December 20, 2018 Case Laws VAT and Sales Tax HC

Leniency for Dealers Using Fake C-Forms Risks Tax Evasion Surge; Strict Penalties Essential for Tax Integrity.
December 19, 2018 Notifications Income Tax

Income-tax (14th Amendment) Rules, 2018: Updates to Rule 10DB on Reporting for International Groups to Boost Transparency.
December 19, 2018 Circulars SEBI

SEBI Launches Early Warning System to Prevent Misuse of Client Securities, Ensuring Market Integrity and Investor Protection.
December 19, 2018 Circulars SEBI

SEBI Updates Risk Management Framework for Equity Derivatives Segment to Boost Market Integrity and Investor Protection.
December 19, 2018 Notifications SEBI

SEBI Updates Mutual Fund Regulations: Enhances Transparency, Investor Protection, and Operational Efficiency with New Guidelines and Governance Rules.
December 19, 2018 Case Laws GST AAR

GST Levy on Intermediary Services: Section 12 and 8(2) Inapplicable for Recipients Outside India.
December 19, 2018 Case Laws GST NAPA

No Violation of CGST Act: Eastern Meat Masala Supplier Cleared of Profiteering Allegations.
December 19, 2018 Case Laws Income Tax AT

Ad-hoc Disallowance of Cash Expenses Overruled; Self-made Vouchers and Audited Statements Validated by Assessing Officer.
December 19, 2018 Case Laws Income Tax AT

Satisfaction Recording Error Invalidates Assessment u/ss 158BC and 158BD; AO's Procedure Deemed Improper.
December 19, 2018 Case Laws Income Tax AT

Assessee Accused of Inflating Profits for Section 80IC Deductions; AO Fails to Prove Manipulation, No Income Additions Made.
December 19, 2018 Case Laws Income Tax AT

Income from Share Transactions u/s 56(2)(vii)(c) Not Indicative of Money Laundering; No Income Addition Justified.
December 19, 2018 Case Laws Income Tax AT

Share Transaction Pre-October 2009 Exempt from Section 56(2)(vii) Rules; Contract Completed Before Effective Date.
December 19, 2018 Case Laws Income Tax AT

Tax Return Filed Late But Before Assessment; Could Be Considered u/s 148 Notice Request by Assessee.
December 19, 2018 Case Laws Income Tax AT

New Share Capital Raised Without Cash; Section 68 Inapplicable for Unexplained Cash Credits in Company's Balance Sheet.
December 19, 2018 Case Laws Income Tax AT

Section 68: Share Purchase Additions Need Evidence, Not Suspicion or Assumptions, Even with Rising Share Prices.
December 19, 2018 Case Laws Income Tax AT

Cash Receipts Alone Can't Prove Benami Transactions in Income Tax Cases; Need More Evidence for Validation.
December 19, 2018 Case Laws Customs AT

Importer Found Innocent in DEPB Scrip Forgery Case; Licenses Considered Null from Outset.
December 19, 2018 Case Laws Customs AT

Appellants Denied Duty Benefits After Misrepresenting Manufacturer Status for Import Licenses, Violating Customs Notification Conditions.
December 19, 2018 Case Laws Indian Laws HC

Directors Not Liable for Cheque Dishonor Without Proof of Active Role in Company at Offense Time.

1 2 3 456 7 8 9........ 13

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: US-Earned Funds and Options Trading: Navigating FEMA, LRS, and Investm...

F: Corporate Director's Foreign Cab Services Exempt from GST: No Reverse ...

F: Tax Payment Mapping Challenges: Navigating GST Compliance through DRC ...

F: GST Experts Clarify TCS Reporting: Exclude Tax Collected at Source fro...

F: Appellate Authorities Cannot Introduce New Allegations Beyond Original...

F: Input Tax Credit Puzzle: Decoding GST Eligibility for Corporate Expens...

F: GST Compliance for Trade Show Exhibitors: Navigate Inter-State Goods T...

N: Customs Tariff Notification Revises Entry Details for Item S. No. 515C...

H: SEBI Revamps InvIT Regulations to Strengthen Governance, Expand Invest...

H: Govt Expands Food Import Entry Points: LCS Darranga Added as 33rd Land...

H: Government Restricts Roasted Areca Nuts Imports, Implements New CIF Va...

H: Updated RBI Authorization List: 13 Banks for Gold and Silver, 2 Banks ...

T: Total Income Calculation Must Include Exempt Income Under Chapter XVII...

T: Tax Bill Requires Dual Explanations for Unexplained Credits and Loans ...

T: Members' Share Calculation in AOP/BOI Income: Deducting Remuneration, ...

T: Tax Liability When Your Income Is Included in Another Person's Total I...

A: TDS Rate on Rent Payments Under Section 194IB Reduced from 5% to 2% Ef...

A: Mandatory ISD Registration Now Required for Head Offices Distributing ...

A: Finance Act 2025 Brings GST Amendments: Input Distribution, Multi-Fact...

A: Avoiding Common Errors in Company Law Document Filing: Deadlines, Accu...

A: Income Tax Exemption: How 12A Registration Works for Non-Profits and W...

A: Dedicated Freight Container Corridors Transform Logistics with Speed, ...

A: India's Path to Becoming the Third-Largest Economy Requires Sustained ...

A: India's "Perfume Capital" Kanauj Balances Traditional Attar Craftsmans...

A: Essential Strategies for Managing Export Business Risks: From Market D...

A: Inefficient Waste Management and Weak Enforcement of SWM Rules 2016 Fu...

A: Comprehensive Solutions to Landfill Crisis: From Circular Economy to A...

A: Implementing Eco-Friendly Elections: Eliminating Physical Campaign Mat...

A: India's Export Opportunities: Selecting Profitable Products in Textile...

A: Gold Ornaments Seizure Case Dismissed After 15-Year Customs Delay With...