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 2501 to 2550 of 5778 Records

1 ....47 48 49 505152 53 54 55........ 116

December 5, 2019 Case Laws Customs

Extended period of limitation - Validity of SCN - The circular issued by the CBEC no doubt deals with the ingredients for extended period, but on the examination of the.....
December 5, 2019 Case Laws Customs

Valuation of imported goods - High Seas Sale - inclusion of service charges in the assessable value - canalizing agent or not - The mere fact that the bids for import......
December 5, 2019 Case Laws Companies Law

Winding up proceedings - conduct of Official Liquidator (OL) - The OL really should have no interest in seeking to retain its control over the company under liquidation.....
December 5, 2019 Case Laws Companies Law

Composition of offences under the provisions of the Companies Act, 1956 did not in any manner preclude the appellant from initiating any proceedings for alleged......
December 5, 2019 Case Laws Companies Law

The approval of the Resolution Plan does not mean automatic waiver or abetment of any legal proceedings which are pending by or against the Company/ Corporate Debtor as.....
December 5, 2019 Case Laws SEBI

Multiple trades on the same day - fraudulent and unfair trade - Even though preponderance of probability is sufficient to prove PFUTP violations still fraudulent and......
December 5, 2019 Case Laws Insolvency and Bankruptcy

Whether the High Court ought to interfere, under Article 226/227 of the Constitution, with an Order passed by the National Company Law Tribunal in a proceeding under the....
December 5, 2019 Case Laws Service Tax

Intellectual Property Service - Application for IPR was filed - As regards, the requirements of law, the governing statute is the PPV Act, according to which the Right......
December 5, 2019 Case Laws Service Tax

Classification of services - Online Information Database Access and Retrieval (OIDAR service) or not - developing and export of software - The appellants are not liable.....
December 5, 2019 Case Laws Central Excise

Rebate claim - rejection on the ground of time limitation - It is contended that no time limit has been prescribed for filing a rebate claim under Rule 18 of Rules and......
December 5, 2019 Case Laws VAT and Sales Tax

Levy of Sales Tax - agriculturist, producer of raw rubber could be treated as dealers or not - The questions raised for consideration has to be necessarily answered......
December 5, 2019 Case Laws Indian Laws

Recovery of dues from company - employees dues - priority claim on debts - - Section 529A of the Companies Act, which gives workers’ dues a priority over all other......
December 5, 2019 Case Laws Indian Laws

Dishonor of cheque - This court has specifically ruled that the second part of Section 145(2), nowhere talks about assigning reasons in the application for......
December 4, 2019 Notifications GST

Filing of appeal before GST Tribunal - Period of limitation will commence from the date of constitution of Appellate tribunal where the order has been passed before such....
December 4, 2019 Case Laws GST

Classification of services - security and scavenging services to the Government hospitals - Applicant is liable to pay GST on the portion of the payment received on......
December 4, 2019 Case Laws GST

Grant of registration - migration of registration under Notification dated 6.8.2018 - the stand of the Revenue is only that the application for migration was belated -......
December 4, 2019 Case Laws Service Tax

Principles of natural justice - Issuance of SCN after making inquiry - Deliberate concealment of material facts - he position is not as the one projected by the......
December 4, 2019 Case Laws GST

Detention of goods alongwith vehicle - consignee is an unregistered dealer - detention on the ground that there was a possibility of evasion of payment of IGST in Kerala....
December 4, 2019 Case Laws GST

Refund of input services - Grant of any interim relief, as prayed for, would virtually amount to directing the Respondents to act contrary to the provisions of Rule......
December 4, 2019 Case Laws GST

Detention of truck - Power of police officer - without invoking the provisions of Section 67 of the AGST Act and following the procedure prescribed therein, it would be.....
December 4, 2019 Case Laws GST

Profiteering - purchase of Flat - Respondent shall reduce the prices to be realized from the buyers of the flats commensurate with the benefit of ITC received by him.......
December 4, 2019 Case Laws Income Tax

Transfer Pricing (TP) adjustments - Transfer Pricing (TP) adjustments - debar of deduction u/s 10A on addition income assessed u/s 92CD as per the Proviso to 92C(4) -......
December 4, 2019 Case Laws Income Tax

Exemption u/s 11 - the trust is operating buses to transport the students at free of cost. In case of breakdown, the Managing Trustee offers the vehicles of his own......
December 4, 2019 Case Laws Income Tax

Exemption u/s 11 - entitled for registration u/sec 12A - imparting training in performing arts like various dance forms including traditional “Kuchipudi” - an assessee......
December 4, 2019 Case Laws Income Tax

Accrual of income - Permanent Establishment (PE)/Service PE/ Supervisory PE - There is no evidence of doing work by the Director in India in market research and related.....
December 4, 2019 Case Laws Income Tax

After its amendment brought in by Finance (No. 2) Act, 2014 given a specific relief to the assessee that in case of non-deduction of tax at source or non payment of tax.....
December 4, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Defective notice - a proper satisfaction has been arrived at before initiation of penalty proceedings, and then a defect in notice including mere....
December 4, 2019 Case Laws Income Tax

MAT - Disallowance of depreciation on fixed assets to the book profits computed u/s 115JB - resadjudicata - Once the claim of the assessee has been accepted in earlier......
December 4, 2019 Case Laws Customs

Release of detained goods - over-valuation of goods - seizure memo issued - there is no reason to interfere with this seizure memo at this stage - Show Cause Notices are....
December 4, 2019 Case Laws Customs

Reopening of appeal - power to review its own order - such taking up of the Appeal was a result of miscommunication. It is obvious that the factum of disposal of the......
December 4, 2019 Case Laws Customs

Refund of SAD - As regards unjust enrichment Board itself has clarified the issue that Chartered Accountant certificate indicating non passing of duty to the customers......
December 4, 2019 Case Laws Insolvency and Bankruptcy

Permission to withdraw the CIRP Application - if 90% voting share of Committee of Creditors approves application for withdrawal then Adjudicating Authority to allow for.....
December 4, 2019 Case Laws Service Tax

Classification of services - service of construction of residential complex or not - personal use - this being a case of demand, the onus was on revenue to establish......
December 4, 2019 Case Laws Service Tax

CENVAT credit - input services - Food coupons/sodexo coupons - These services are in the nature of welfare service and purely for personal consumption of employees as......
December 4, 2019 Case Laws Service Tax

Association of persons - clubbing of rent - the benefit of the exemption notification would be available to individual owners of the property and clubbing of rent of all....
December 4, 2019 Case Laws Central Excise

Service of order - Relevant date for communication of order - Period of limitation for filing an appeal - the appellant could able to demonstrate and rebut the......
December 4, 2019 Case Laws Central Excise

Valuation - Merely because the corrugated box was supplied by the customer that does not make difference as far as inclusion of cost of packing material required to......
December 4, 2019 Case Laws Central Excise

Goods supplied to Mega Power Projects under International Competitive Bidding (ICB) - The observation made by the learned Commissioner to deny the exemption that “the......
December 4, 2019 Case Laws Central Excise

Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the......
December 4, 2019 Case Laws Indian Laws

Dishonor of Cheque - acquittal of accused of charges u/s 138 - It is settled law that where two views are possible, the benefit should tilt in favour of accused. The......
December 4, 2019 Case Laws Indian Laws

Appropriate forum for appeal - The complainant of the offence u/s 138 of the Act of 1881, to whom the remedy of appeal against an order of acquittal to the High Court......
December 3, 2019 Notifications DGFT

Amendment in Policy condition No.2 (iii) to Chapter 95 of ITC (HS), 2017 - Schedule - 1 (Import Policy)
December 3, 2019 Notifications GST

Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)
December 3, 2019 Circulars Customs

Clearance of import of metal scrap - Procedure
December 3, 2019 Circulars Customs

Mandatory uploading of specified supporting documents and mention of document code and IRN in Bills of Entry (BoE)
December 3, 2019 Case Laws GST

Scope of Advance Ruling application - Payment of GST/tax/cess in the wrong head - applicability of interest for the intervening period - payment done under one Head......
December 3, 2019 Case Laws GST

Release of seized goods - The orders passed by the High Court which are contrary to the stated provisions shall not be given effect to by the authorities. Instead, the......
December 3, 2019 Case Laws GST

Detention of goods along with vehicle - undervaluation of goods due to heavy discount - grounds are not sufficient for the purposes of detaining the goods in terms of......
December 3, 2019 Case Laws Income Tax

Additions u/s 68 - Unsecured loans from non genuine companies - upon physical verification, companies were not found at the given address - the burden shifted on the......
December 3, 2019 Case Laws Income Tax

Misuse of PAN - Rival group has been using the same Permanent Account Number (PAN) - Under the Income Tax Act, 1961 only one Permanent Account Number is issued to an......

1 ....47 48 49 505152 53 54 55........ 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...