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 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 Importer imports "Ground Colemanite (B2O3 40%)... 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 December

Home Highlights December

Filter:

Showing 2201 to 2250 of 5778 Records

1 ....41 42 43 444546 47 48 49........ 116

December 24, 2019 Case Laws Central Excise

Benefit of exemption - if the phrase is considered as a whole then we find that word “independent” qualifies the “texturizer” and not the factory. So if the texturizer......
December 24, 2019 Case Laws VAT and Sales Tax

Reopening of completed assessments - escaped turnover - These writ petitions are disposed by upholding the retrospective operation of Section 42(3) of the KVAT Act, but.....
December 24, 2019 Case Laws Central Excise

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - The cut-off date of 30.06.2019 is applicable only in the eventualities which are covered under Rules......
December 24, 2019 Case Laws Service Tax

Levy of penalty - period of limitation for raising demand - the Tribunal has to first judge as to whether the case of the assessee is covered by proviso below......
December 23, 2019 Case Laws GST

Advance Ruling Application - Levy of GST - since the supply of scrap, will not be undertaken/is proposed to be undertaken, by the applicant, thus, this authority is not.....
December 23, 2019 Case Laws GST

Scope of advance ruling authority - Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether a GST......
December 23, 2019 Case Laws GST

Reopening of portal for filing of Form TRAN-1/TRAN-2 - Input tax credit - the registered persons were not able to upload the Form GST TRAN-1 due to the glitches in the......
December 23, 2019 Case Laws GST

Release of detained goods - He cannot have the benefit of a segregated liability in the present context and the procedure prescribed for release of vehicle under the......
December 23, 2019 Case Laws Income Tax

Validity of Revision of Income Tax Returns (ITR) after the expiry of the due date prescribed under Section 139(5) on account of the pendency of proceedings for......
December 23, 2019 Case Laws Income Tax

Addition u/s 68 - Reason for taking cash loan - The power to make additions under Section 68 of the Act of the un-explained cash credit, requires such an exercise to be.....
December 23, 2019 Case Laws Income Tax

Penalty u/s 271F - assessee could not file the return of income because of preoccupation of the employment - there was a refund due, non filing of return of income......
December 23, 2019 Case Laws Income Tax

Gains arising on buy-back of shares taxable u/s 46A or under section 45 - “Transfer” in section 46A - section 45 and section 46A operate in different fields. Section 45.....
December 23, 2019 Case Laws Income Tax

Not allowing the carry forward of the business loss - If any loss is not be allowed to be carried forward as discussed above, then the revenue has the power to deny the.....
December 23, 2019 Case Laws Income Tax

Not accepting the revised return of income and disallowing the claim of loss - Submission of return for losses - there is no specific denial u/s 80 that the return filed....
December 23, 2019 Case Laws Income Tax

Penalty u/s.271D - contravention of provision of section 269SS - Accepting Loan / Deposits in cash - transactions with the close relatives - Genuineness of the cash......
December 23, 2019 Case Laws Income Tax

Payment of Referral fees to the Doctors by the Appellant - the regulations issued by MCI are qua the doctors/medical practitioners registered with MCI, and the same......
December 23, 2019 Case Laws Income Tax

Assessment on the AOP - AO alleged that, the group of 8 persons was involved in the defrauding the custom duty - it is not necessary that there should be anything in......
December 23, 2019 Case Laws Income Tax

Deduction u/s 80IC - factory unit of the assessee falls within the notified area - Even if sales are made to three parties only, there is nothing wrong against the......
December 23, 2019 Case Laws Income Tax

LTCG - Exemption u/s 54B in respect of gains on sale of agriculture land - two crop seasons in the two years preceding to the date of transfer, meets the legal......
December 23, 2019 Case Laws Customs

Imposition of Demurrage charges - It is only where a clear case of unquestionable delay, bordering on mala fides and demonstrative of unreasonable harassment of an......
December 23, 2019 Case Laws Customs

Duty free advance authorization - regularization of bonafide default by exporters - Revenue has failed to notice Para 4.28 of HBP relates only to cases of bonafide......
December 23, 2019 Case Laws Customs

Import of restricted item - 100% EOU - import and clearance of fabric in to DTA without permission - shortage of stock - it was a mistake on the part of the department,.....
December 23, 2019 Case Laws Customs

Valuation of imported goods - While invoking Rule 5, no values of contemporaneous imports were taken for comparison; arbitrarily 30% has been loaded without any......
December 23, 2019 Case Laws Customs

Valuation - Eligibility for ‘Franchise Discount’ and ‘Quantity discount’ - The discounts availed by the appellants are of commercial nature and no case has been made......
December 23, 2019 Case Laws Service Tax

Refund of service tax - tax was erroneously collected - the time-limit prescribed u/s 104(3) of the Finance Act, 2017 is only directory, but however, the time as well as....
December 23, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - Since the appellant had no profits in relevant Financial Years, even claiming of depreciation did not lead to double benefit - thus,......
December 23, 2019 Case Laws Central Excise

Classification of goods - Bulk Milk Cooler - When the bulk milk cooler are in stationary stage and are used for cooling the milk so as to bring down the temperature to 4....
December 23, 2019 Case Laws Central Excise

Classification of services - Synthetic Filament Yarn - The moment the yarn is of multifilament nature, it goes out of Heading 5402. Therefore, as far as the tariff......
December 23, 2019 Case Laws Central Excise

Extended period of limitation - Suppression of fact cannot be alleged on the basis of statements of dealers to conclude that the goods cleared in the past are also......
December 23, 2019 Case Laws VAT and Sales Tax

The discretion exercised by the Objection Hearing Authority under Section 74 of the Delhi Value Added Tax Act, 2004 while issuing direction for deposit of 5% of the......
December 23, 2019 Case Laws VAT and Sales Tax

Ex-parte assessment - In view of the inter se dispute between the assessee and the tax consultant or merely on the complaint made by the department against the tax......
December 23, 2019 Case Laws VAT and Sales Tax

Levy of Entry Tax - applicant is a dealer in regard to SIM Cards which are the essential part of services provided by the applicant - the SIM Cards, as they are not the.....
December 23, 2019 Case Laws VAT and Sales Tax

Reversal of ITC on worn-out jewellery sent outside the state for manufacture and received back and sold within the State - TNVAT - mere fact that the manufacturing unit.....
December 23, 2019 Case Laws Indian Laws

Dishonor of Cheque - section 138 of NI Act - forgery for the purpose of cheating - Since the document itself is forged, therefore, under no stretch of imagination, it......
December 22, 2019 Notifications SEBI

Securities and Exchange Board of India (Foreign Portfolio Investors) (Amendment) Regulations, 2019
December 22, 2019 Circulars Customs

Amendment in Policy condition No. 2 (iii) to Chapter 95 of ITC(HS), 2017-Schedule 1 (Import Policy) – Procedure to be followed for clearance of toys
December 22, 2019 Circulars FEMA

Clarification on FDI Policy on Contract Manufacturing - FDI in Contract Manufacturing is governed by provisions of para 5.2.5.1 of Press Note 4 (2019). However,......
December 22, 2019 Case Laws GST

Requirement of pre-deposit - Appeal before the GST tribunal to be filed against the order of first appellate authority (commissioner appeals) - The petitioner is......
December 22, 2019 Case Laws GST

Profiteering - purchase of flat in the Respondent’s project “Nirala Greenshire” - t the total quantum of profiteering by an entity/registrant is the sum total of all the....
December 22, 2019 Case Laws Income Tax

Revision u/s 263 - We fail to understand the relevance of the balance sheet of the loanees for establishing their creditworthiness when all other relevant documents for.....
December 22, 2019 Case Laws Income Tax

Centralization of case - centralized for administrative requirement or other reasons - because of the possibility of the involvement of the assessee in a scam having......
December 22, 2019 Case Laws Income Tax

Rejection of declaration filed under the Income Declaration Scheme, 2016 (IDS) - payment of advance claimed to be adjusted - Admittedly, there was no regular assessment.....
December 22, 2019 Case Laws Income Tax

Claim of credit for foreign TDS - the object of section 91(1) is to give relief from taxation in India to extent taxes have been paid abroad for relevant previous year......
December 22, 2019 Case Laws Income Tax

Revision u/s 263 - tax liability under the normal provision of the Act and u/s 115JB Minimum Alternate Tax - the order of the AO may be erroneous but it is not......
December 22, 2019 Case Laws Income Tax

Revision u/s 263 - Merely just because the view taken by the AO was not found acceptable does not mean that the AO has failed to make requisite enquiries. Thus, the view....
December 22, 2019 Case Laws Income Tax

Credit of TDS - government cannot sit over amount withheld and credit has to be allowed to the assessee in the year rent in advance is offered by the assessee for income.
December 21, 2019 Case Laws Customs

Obviously the report obtained by the Revenue Authorities from the sample taken from the confiscated export goods vide Report dated 16.10.2009, was more reliable rather......
December 21, 2019 Case Laws Companies Law

Oppression and Mismanagement - The impugned Judgment dated 9th July, 2018 passed by the National Company Law Tribunal, Mumbai, is set aside - Remarks made against the......
December 21, 2019 Case Laws Service Tax

Valuation - inclusion of reimbursable expenses - contribution towards Provident Fund and ESI of the labour - the service provider (appellant) was liable to be charged......
December 21, 2019 Case Laws Service Tax

Dispute between parties in relation to proof of services rendered and service tax liability - Seeking help from service tax department to prove its case - Praying for......

1 ....41 42 43 444546 47 48 49........ 116

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...