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 December

Home Highlights December

Filter:

Showing 3451 to 3500 of 5778 Records

1 ....66 67 68 697071 72 73 74........ 116

December 7, 2017 Case Laws Income Tax

Deduction u/s. 10A - export sales - non-receipt in convertible foreign exchange - Even for the sake of discussion, the plea of the assessee of converting the outstanding....
December 7, 2017 Case Laws GST

UP GST - detention of goods - petitioner was not given any opportunity to show cause or give reply to the allegation on which goods have been seized - goods detained on.....
December 7, 2017 Case Laws GST

GST - detention of goods - the goods (whatsoever their correct description be) had originated from outside the State and were being transported outside the State, using.....
December 7, 2017 Case Laws Companies Law

Compulsory amalgamation of allegedly loss making wholly owned subsidiary (NSEL) with its profit making holding company (FTIL) in public interest - Whether the impugned......
December 7, 2017 Case Laws Central Excise

SSI Exemption - dummy units - clubbing of clearances - N/N. 8/2001 - validity of SCN issued to each unit - If the revenue is of the view that both the units are not......
December 7, 2017 Case Laws VAT and Sales Tax

Validity of reassessment proceeding - Section 29 of the U.P. VAT Act, 2007 - interpretation of statute 'reason to believe' - escapement from tax - deemed sale of......
December 6, 2017 Circulars DGFT

New Appendices 5 E and 5 F under EPCG Scheme of FTP 2015-20 - reg. - Public Notice
December 6, 2017 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of Form CRA-4 under the Companies Act, 2013 reg. - Circular
December 6, 2017 Circulars Central Excise

Procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh......
December 6, 2017 Case Laws Income Tax

Disallowance of expenditure of an amount paid as Tips & Baksis by the bank to casual workers on festive occasion - The disallowance arbitrarily unjustified. - AT
December 6, 2017 Case Laws Income Tax

Nature of receipt from TIL - payment of reimbursements - Assessee was not the ultimate beneficiary of the sum in question nor did it render any service to TIL. There is.....
December 6, 2017 Case Laws Income Tax

Jurisdiction of Additional CIT - The Standing Counsel should understand that this Tribunal is not to decide the mercy petition but has to decide the issue before it in......
December 6, 2017 Case Laws Income Tax

Nature of receipt - Capital or revenue receipt - since the immovable property itself is capital in the hands of the assessee, therefore the right to 'more enjoyment' of.....
December 6, 2017 Case Laws Income Tax

Disallowance made u/s.54G - assessee can purchase machinery even after shifting and commissioning of business from the new premises - there can be time lag between......
December 6, 2017 Notifications Companies Law

Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Second Amendment, Rules, 2017 (XBRL) - Notification
December 6, 2017 Case Laws Customs

Classification of combine harvester parts - the goods are parts of harvester combine - The goods are classifiable under the heading which occurred last in numerical......
December 6, 2017 Case Laws Service Tax

C&F Agency services - nature of various other host of services (additional services) - those activities are not such as may be linked with any of the activities required....
December 6, 2017 Case Laws Central Excise

Valuation - inclusion of cost of bought out items - A machinery provision contained in Section 4 and that too the explanation contained therein by way of definition of......
December 6, 2017 Case Laws Central Excise

N/N. 3/2004-CE dated 8-1-2004 - the certificate was not issued in favor of appellant - On the perusal of the documents, we are satisfied that link between goods and the.....
December 6, 2017 Case Laws Central Excise

CENVAT credit - capital goods - Bagassee Bailing Machine - said machine is used for bailing of baggase which partly used in the factory of the appellant as fuel......
December 6, 2017 Case Laws Central Excise

Liability of duty on intermediate goods - job-work - it is not the case of the appellant that the Principal manufacturer paid duty at anytime as the goods manufactured......
December 6, 2017 Case Laws VAT and Sales Tax

Exemption from CST - disallowance of export sales - there is no provision under the Act or Rules which mandates that the petitioner should produce a document showing......
December 6, 2017 Case Laws VAT and Sales Tax

Validity of assessment order - period of limitation - Limitation being a mixed question of law and fact, has to be necessarily raised by a party in order that the......
December 5, 2017 Circulars DGFT

Revised edition of the Handbook of Procedures of Foreign Trade Policy, 2015-2020 - Public Notice
December 5, 2017 Notifications DGFT

Revised and updated Foreign Trade Policy (FTP), 2015-2020 - Notification
December 5, 2017 Case Laws Income Tax

TDS u/s 194A on interest accrued on awarded amount - Motor Accident Claims - Insurance Company is not justified in deducting at source - it is for the Insurance Company.....
December 5, 2017 Case Laws Income Tax

AO did not record his satisfaction for initiation of penalty proceedings, because while passing the assessment order passed u/s. 143(3)(ii), the AO has stated that “….......
December 5, 2017 Case Laws Income Tax

Reopening of assessment - Prima facie there is both material as also a reason to believe that the said entries are accommodation entries - the jurisdiction appears to......
December 5, 2017 Case Laws Customs

FPS licence - As long as the licences are valid, the customs authorities cannot refuse exemption on the allegation that there was misrepresentation. It is for the......
December 5, 2017 Case Laws Customs

Levy of penalty for abetting the evasion of customs duty - forgery of signatures - Their protestations of being the victims of cross-fire may not find many takers as the....
December 5, 2017 Case Laws Service Tax

Export of services - services were actually consumed and utilized in India - the Service Tax being destination based consumption tax, the present case will cover the......
December 5, 2017 Case Laws Central Excise

Penalty on authorized signatory cannot be imposed under Rule 26 on the ground that the goods were not removed outside the factory premises in clandestine manner and also....
December 4, 2017 Case Laws GST

Detention of goods under GST - inter-state or intra-state supply - The issue of misclassification and under valuation has to be gone into by the respective assessing......
December 4, 2017 Case Laws Income Tax

Rejection of books of accounts - G.P. estimation - ITAT restricted the net profit rate at 5.5% of contract receipts on the ground of consistency - order of ITAT sustained - HC
December 4, 2017 Case Laws Income Tax

Bogus sale purchase transactions - providing accommodation entries - Though it is not the case of reopening but assessment, hence the higher burden lies on the assessee.....
December 4, 2017 Case Laws Income Tax

Time limit for initiation of proceedings u/s 201(1) - treating the assessee “as assessee in default” - failure to deduct TDS - The period of 7 years has been brought in.....
December 4, 2017 Case Laws Income Tax

Taxability of interest income - The interest income earned by assessee by depositing the share capital in Fixed Deposits under constraint are eligible to treat the......
December 4, 2017 Case Laws Income Tax

TDS u/s 194C - non deduction of tds on payments made to subcontractors - members of JV decided to form a JV only to secure the orders and execution of the orders will be....
December 4, 2017 Case Laws Income Tax

Addition on account of non deduction of TDS from interest paid to NBFCs - disallowance u/s 40(a)(ia) - amendment brought by Finance Act 2012 in section 40(1)(ia) and......
December 4, 2017 Case Laws Income Tax

Consideration for the services under the contracts for provision of cementing services fall under the exclusion and doesn’t qualify as fees for technical services as per....
December 4, 2017 Case Laws Customs

Classification of imported goods - whether the metal rims found in the two containers of the total consignment are required to be considered as waste and scrap or the......
December 4, 2017 Case Laws Customs

Payment of duty at the enhanced value and clearance of the goods in urgency cannot preclude the assessee from challenging the assessed bill of entry on the sole ground......
December 4, 2017 Case Laws Service Tax

The taxable value in terms of Section 67 of the Finance Act has to be arrived at based on clear documentary evidence. No doubt, such documentary evidences are to be......
December 4, 2017 Case Laws Service Tax

Refund - As the services in question, namely, clearing and forwarding agent service and custom house agent service are used at the port of export and after the goods......
December 4, 2017 Case Laws Central Excise

Valuation - includibility - advertisement expenses - the 50% is borne by the dealers/distributors which is the expenses of the dealers/distributors and the appellant is.....
December 4, 2017 Case Laws Central Excise

Refund claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial......
December 4, 2017 Case Laws Central Excise

CENVAT credit - waste - If rule 6(3) is made applicable in these goods this clarification will stand redundant. If legislator has intention even to apply Rule 6(3) on......
December 3, 2017 Case Laws Income Tax

Benefit of Section 80-IC - A person, an enterprise or an undertaking, is entitled to take the benefit of Section 80-IC only insofar as it carries on business, which is......
December 3, 2017 Case Laws Income Tax

Protective addition - when addition was already made in the hands of the overseas companies on substantive basis treating them as residents in India, there is no......
December 3, 2017 Case Laws Income Tax

Computation of book profit u/s 115JB - MAT - The carbon credit is credited to the Profit & Loss account held to be capital receipts and not exigible to tax - AO directed....

1 ....66 67 68 697071 72 73 74........ 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...