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 February of 2019

Home Highlights February February 2019 Year 2019

Filter:

Showing 151 to 200 of 583 Records

1 2 345 6 7 8........ 12

February 22, 2019 Case Laws Central Excise

Job Work - even though in normal course, a manufacturer is supposed to pay duty but, in this case, the principal supplier of Raw material is legally liable to pay the......
February 22, 2019 Case Laws Central Excise

CENVAT Credit - inputs - maintenance charge - availability of suitable industrial plot is an essential requirement for the manufacture of the goods of the appellant -......
February 22, 2019 Case Laws Central Excise

SSI Exemption - unit is situated in rural area or not - the Appellant’s factory being situated in notified Industrial area which is governed by the GIDC is not a unit......
February 22, 2019 Case Laws Central Excise

Demand of Interest - Since the show cause notice for the demand had already been issued and the same was held to be time-barred by the Tribunal, for the same demand,......
February 22, 2019 Case Laws Central Excise

Extended period of limitation - The earlier view (bonafide belief) of the department, was entertained by the appellant which cannot be construed as malafide intention to....
February 22, 2019 Case Laws Central Excise

CENVAT credit - capital goods purchased for its Power Plants - Right of a manufacturer to avail CENVAT Credit is dependent upon hoards of factors and such right is to be....
February 22, 2019 Case Laws VAT and Sales Tax

Validity of conditional interim order - stay of recovery proceedings - The petitioner, being a Public Sector Company cannot be imposed with such onerous condition for......
February 21, 2019 Circulars Companies Law

Extension for last date of filing initial return in MSME Form I
February 21, 2019 Notifications GST

Due date for furnishing FORM GSTR-3B extended for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K;....
February 21, 2019 Circulars Customs

Rescinding Board Circular No. 132/95 on Warehousing-grant of in-bond manufacture facility under section 65 of the Customs Act, 1962
February 21, 2019 Case Laws GST

Rectification/revision of Form GST TRAN 2 electronically or manually - There is no ground as to why, a person filing Form GST TRAN 2 should not be allowed to revise Form....
February 21, 2019 Case Laws Income Tax

Unaccounted expenditure - Unexplained source of cash - it is difficult to believe that a person who withdraws money from the bank account gives it to someone else for......
February 21, 2019 Case Laws Income Tax

Undisclosed investment u/s.69 - Since, the partnership deed is subsequent to the date of purchase of land, the partnership firm by no means could have made investment......
February 21, 2019 Case Laws Income Tax

Eligible to claim deduction u/s 80IA - Contracts awarded to JVs - constituents of JVs are eligible to claim deduction u/s 80IA
February 21, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - assessee has no tangible explanation with regard to unexplained cash deposit which could absolve the assessee from rigour of penalty u/s. 271(1)(c)
February 21, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - when there is a technical or venial breach of the provisions of the Act, or where the breach flows from a bonafide belief that the offender is......
February 21, 2019 Case Laws Income Tax

Notice issued in the name of the dead person - the issuing of a notice in the name of the wrong person is not a procedural and / or clerical error. Therefore, being a......
February 21, 2019 Case Laws Customs

Amendment in shipping bills - Benefit under Merchandise Exports from India Scheme (MEIS) - petitioner inadvertently opted for “No” instead of “Yes” in the shipping bills....
February 21, 2019 Case Laws Customs

100% EOU - The appellant have sold 90% FOB of value of export of Bearing Housing in DTA and has not exceeded 50% of FOB value of the unit since there is no DTA sale of......
February 21, 2019 Case Laws Customs

Refund of SAD - N/N. 102/2007 Customs - only ground of rejection is that the Truck No. mentioned in the requisite documents is not tallying with the truck No. mentioned.....
February 21, 2019 Case Laws Companies Law

Oppression and mismanagement - Holding BOD meetings outside India - Nothing is shown that there is any restriction on the place where Board of Directors should hold......
February 21, 2019 Case Laws Service Tax

Classification of services - Manpower Recruitment and supply services or not - the workers who are taken by the appellant for executing the work order are under the......
February 21, 2019 Case Laws Service Tax

Valuation - tyre re-trading activity - They were found to have imposed a stamp on the invoice indicating the split up of the overall invoice value into the material and.....
February 21, 2019 Case Laws Service Tax

Valuation - inclusion of cost of accommodation facility - there is no evidence on the point about any amount either in terms of HRA was ever paid to the respondent/CISF,....
February 21, 2019 Case Laws Service Tax

Extended period of limitation - The service provider herein is Government undertaking. Service recipient is also a public sector undertaking. There cannot be a single......
February 21, 2019 Case Laws Central Excise

CENVAT Credit - inputs or capital goods - As per Cenvat Credit Rules, capital goods, as well as input are defined under Rule 2(a) and 2(k) respectively. Perusal of both.....
February 21, 2019 Case Laws Central Excise

Excisability/marketability - waste - waste of base cream cleared without consideration - Dumping of waste cannot be equated to clearance of excisable goods.
February 21, 2019 Case Laws Central Excise

Penalty u/r 26 of CER - Clandestine removal - Once the penalty was imposed on a partnership firm, no separate penalty should be imposed on the partners separately for......
February 21, 2019 Case Laws Central Excise

Classification of goods - Gloves used in ‘Wicket Keeping’ and ‘Batting’ in the game of cricket - through notification issued for the purpose of fixing drawback rate, the....
February 21, 2019 Case Laws Central Excise

Valuation - processed fabric - inclusion of the shrinkage factor - When the total quantum of the grey fabric received has been taken into account while determining the......
February 21, 2019 Case Laws VAT and Sales Tax

Validity of assessment order - the petitioners did not file the Auditor Statement in the prescribed format in Form WW within time - The delay in filing the Auditor......
February 20, 2019 Notifications Companies Law

Companies (Prospectus and Allotment of Securities) Second Amendment Rules, 2019
February 20, 2019 Circulars Customs

Amendments to the All Industry Rates of Duty Drawback effective from 20.02.2019
February 20, 2019 Notifications Companies Law

Companies (Adjudication of Penalties) Amendment Rules, 2019
February 20, 2019 Case Laws GST

Grant of pre-arrest/anticipatory bail - wrongful availment of input tax credit - the applicant does not deserve to be protected by prearrest bail
February 20, 2019 Case Laws Income Tax

Deduction u/s 35DDA - Retrenchment compensation paid on the closure of the assessee's manufacturing unit in Kalamassery - one unit out of three closed down - claim of......
February 20, 2019 Case Laws Income Tax

Addition u/s 271(1)(c) - In response to a notice u/s 153A assessee furnishes a return disclosing higher income, it could be considered as concealed income only if some......
February 20, 2019 Case Laws Income Tax

Addition u/s 68 - bogus LTCG on sale of shares - The purchase of shares and the sale of shares were also reflected in Demat account statements. The sale of shares......
February 20, 2019 Case Laws Income Tax

Nature of expenditure - addition made by the AO towards disallowance of travelling expenses incurred on family members of players, confirmed. - However, adhoc......
February 20, 2019 Case Laws Income Tax

Exemption u/s 11 - the assessee trust shall not be allowed exemption owing to accumulation of income to the tune of 15% of its income as is provided under second limb of....
February 20, 2019 Case Laws Income Tax

Addition u/s 68 - bogus LTCG - exemption u/s 10(38) - There is no adverse finding by SEBI in relation to the scrip in question has been given to the AO - merely on the......
February 20, 2019 Case Laws Income Tax

Charitable activity - the word ‘education’ is to be given wide interpretation which includes training and developing the knowledge, skill, mind and character of the......
February 20, 2019 Case Laws Income Tax

Disallowance u/s 40A(2) - payment of remuneration to whole time directors - Not disputed that the concerned directors are assessed to tax at the maximum rate of 30%. -......
February 20, 2019 Case Laws Income Tax

Reopening of assessment - A bare glance of the reasons recorded gives an impression that the reopening has been carried out on shallow reasonings which is not sustainable in law.
February 20, 2019 Case Laws Income Tax

Abnormal profit in SEZ unit - AO without any justification tried to make the addition considering the addition as income from non special economic zone business without.....
February 20, 2019 Case Laws Customs

Remission or abatement of duty - Damage of warehoused goods - appellants should have insured the goods to the extent of duty deferred in respect of the imported goods......
February 20, 2019 Case Laws Customs

Duty free import of goods under DEEC scheme - non-fulfillment of export obligation - appellant was a small time manufacturer and he has already closed down his business.....
February 20, 2019 Case Laws Customs

Licensing of import of Marble Blocks - The Notification not only provides for the scheme of licensing but allows the license to be issued subject to actual user......
February 20, 2019 Case Laws Companies Law

NCLT jurisdiction - disputes pertaining to transfer of equity shares - It is contended that, State Bank of India is not a Company registered under the provisions of......
February 20, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - The Adjudicating Authority seriously erred in declining to recognize Appellant as an ‘Operational Creditor’ and in arriving at.....

1 2 345 6 7 8........ 12

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...