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

Home Highlights February

Filter:

Showing 3651 to 3700 of 5999 Records

1 ....70 71 72 737475 76 77 78........ 120

February 7, 2018 Case Laws Service Tax

Refund claim - appellant has paid the service tax as an advance as he was under the impression that service tax is payable on the Export of Services rendered by him -......
February 7, 2018 Case Laws Service Tax

BAS - Department took the view that the assessee were paying service tax under Business Auxiliary Service only on the commission amount without considering the incentive....
February 7, 2018 Case Laws Service Tax

Supply of manpower to job-worker - the assessee has been utilizing his own labour for packing activities. Viewed in this light, we are not able to appreciate how tax can....
February 7, 2018 Case Laws Service Tax

BAS - Logistic Support Services - It appeared to the Department that appellants are providing the services on behalf of overseas logistics company appointed by the......
February 7, 2018 Case Laws Central Excise

Penalty u/r 27 of CER 2002 - Delay in submitting ARE-1 Applications against export of goods - contravention of Rule 19 of CER 2002 - The delay caused is nothing but......
February 7, 2018 Case Laws Central Excise

CENVAT credit - air conditioners, which is installed in the Control Panel room of the factory - admittedly the goods have been used in the factory of production - Credit allowed - AT
February 7, 2018 Case Laws VAT and Sales Tax

Valuation - VAT - It must be remembered that taxable turnover is turnover net of deductions. All trade discounts are allowable as permissible deductions - SC
February 6, 2018 Circulars DGFT

Amendment in Chapter 2 of the Handbook of Procedure (2015-20) - Amendment in procedure for seeking modification in IEC is notified.
February 6, 2018 Circulars DGFT

Advise to exporters to promptly check Shipping Bill transmission status on ICEGATE and DGFT websites
February 6, 2018 Notifications DGFT

Amendment in import policy condition of pepper classified under Chapter 09 of ITC (HS), 2017—Schedule—1(Import Policy)
February 6, 2018 Notifications Companies Law

Exemption to Government Companies u/s 129(6) of Companies Act, 2013 from recognizing Deferred Tax Assets/ Deferred Tax Liability under AS-22/Ind AS-12
February 6, 2018 Case Laws Income Tax

Instructions to subordinate authorities u/s 119(2)(b) in respect of the refund of income tax - discretionary power is given to the Board to issue such instructions and......
February 6, 2018 Case Laws Income Tax

Reopening of assessment - when reopening proceedings were initiated pursuant to the audit report of the CAG, the assessing officer had the conviction to stand by what......
February 6, 2018 Case Laws Service Tax

Scope of SCN - Business Support Services - change in classification of service suo moto - the impugned order passed by the Commissioner (Appeals) going beyond the SCN is....
February 6, 2018 Case Laws Central Excise

CENVAT/MODVAT credit - shortage of stock - It is a clear case of suppression of facts where the appellant has deliberately adjusted the shortage, as if it was used in......
February 5, 2018 News Income Tax

Frequently Asked Questions (FAQs) regarding taxation of long-term capital gains proposed in Finance Bill, 2018-reg.
February 5, 2018 News Income Tax

Application of Dividend Distribution Tax to Deemed Dividend
February 5, 2018 News Income Tax

New scheme for scrutiny assessment
February 5, 2018 News Income Tax

Presumptive income u/s 44AE - heavy goods vehicle (more than 12MT gross vehicle weight) - Substantial increase in deemed income
February 5, 2018 News Income Tax

Aligning the scope of “business connection” with modified PE Rule as per Multilateral Instrument (MLI).
February 5, 2018 Case Laws Income Tax

TDS u/s 194C - payments made to developer by the co-operative society - activity of identifying suitable lands and forming a residential layout for allotment of......
February 5, 2018 Case Laws Income Tax

Levy of fee u/s 234E - the related TDS statement was filed on 14th October, 2014, such a levy could only have been made at best within 15th October, 2015. That time has.....
February 5, 2018 Case Laws Income Tax

Interest income Interest income on KVP, NSC and Savings Bank Account - accrual basis or receipt basis - The claim of the assessee that it is following receipt basis and.....
February 5, 2018 Case Laws Income Tax

Asassessee company registered u/s 25 of the Companies Act is carrying out its activities with specific aims and objects of imparting training in logistics, warehousing......
February 5, 2018 Case Laws Customs

Import of base paper by availing DEEC exemption - the licence does not qualify the base paper with any particular colour. Hence the contention in the SCN that the......
February 5, 2018 Case Laws Customs

Valuation of imported goods - the difference between the declared value and enhanced value is around 27% which could be ascribed not only on account of differences in......
February 5, 2018 Case Laws Customs

Classification of Brand water dispensers - The principal function of the goods is that of a dispenser of hot and cold water with an added feature of a mini refrigerator.....
February 5, 2018 Case Laws Service Tax

Rent-a-cab operator service - There is no person involved as a recipient of a Rent-a-Cab service to whom the buses is handed over under a rent agreement - in this fact......
February 5, 2018 Case Laws Service Tax

Business Auxiliary Service - failure to discharge service tax - appellant company is a registered under Section 25 of the Companies Act as a non-profit organization and.....
February 5, 2018 Case Laws Service Tax

Refund claim - Renting of Immovable Property Services - for residential / accommodation purpose or otherwise - the Scheduled Property is rented out for running of Hotel,....
February 5, 2018 Case Laws Service Tax

Refund of penalty - there was no need to pay penalty - the said amount was suo moto deposited by the respondent while discharging the service tax and interest, which in.....
February 5, 2018 Case Laws Central Excise

Benefit of exemption - I.V. Fluids viz., Ofloxacin I.V. Infusion Revenue entertained a view that when the drugs manufactured by the respondents are administered......
February 3, 2018 Case Laws Income Tax

Disallowance u/s 40A(2)(b) - related party - AO has not brought any comparables from the market to make out that the current payment is excessive and unreasonable within....
February 3, 2018 Notifications GST

GST - E-way bill rules postponed - Notification
February 3, 2018 Case Laws Service Tax

Renting immovable of property service - letting out warehouses to FCI - as these services are for agricultural produce, which is not in dispute, therefore, the appellant....
February 3, 2018 Case Laws Service Tax

The services provided to World Bank and International Finance Corporation being entities of United Nation, exempted under N/N. 16/2002-ST. - AT
February 3, 2018 Case Laws Service Tax

Liability of service tax - Intellectual Property Rights (IPR) - Service - payment of consideration for usage of Trademark "AREVA", which is owned and registered by......
February 3, 2018 Case Laws Central Excise

CENVAT credit - duty paying documents - If the department starts accepting the invoices issued by a trader, who is not a registered dealer, it will create chaos in the......
February 3, 2018 Case Laws Central Excise

CENVAT credit - duty paying documents - mention of incorrect vehicle no. has little effect regarding admissibility of CENVAT credit, and such error may be treated as the....
February 3, 2018 Case Laws Central Excise

CENVAT crediit - whether can cenvat credit of service tax paid on the services in relation to issue and receipts of Foreign Currency Convertible Bond (FCCB) in......
February 3, 2018 Case Laws VAT and Sales Tax

Motor Vehicle or not? - Tata Hitachi Model EX 200 LC Hydraulic Excavator with HD Bucket and kit loaded on Truck No.HR 38 F 1131 - not to be classified as motor vehicle......
February 2, 2018 Notifications Customs

Effective rates of customs duty and IGST for goods imported into India. - Notification as amended
February 2, 2018 GST

In view of difficulties faced by the trade in generating e-way bill due to initial technological glitches, it has been decided to extend the trial phase for generation......
February 2, 2018 Case Laws Income Tax

Withholding of tax at higher of the rates prescribed u/s 206AA - non-resident not having PAN - provision of section 206AA will not have an overriding effect over the......
February 2, 2018 Case Laws Income Tax

Exemption u/s 11 - whether Voluntary Contributions made to the corpus of the Trust constitutes “taxable income” of the Trust? - Corpus-specific-voluntary contributions......
February 2, 2018 Case Laws Income Tax

Penalty u/s 271B - not getting accounts audited u/s 44AB - No doubt, exemption claimed by the assessee society trust u/s 11A has not been granted by the AO and completed....
February 2, 2018 Case Laws Income Tax

Penalty u/s 271B - not getting accounts audited u/s 44AB - when there is no computation of profits and gains of the business or profession as part of the total income,......
February 2, 2018 Case Laws Income Tax

Gift chargeable to tax in the hands of HUF - assessee could not show us any commentary on Hindu law or any other authoritative material, which says that mother of Karta.....
February 2, 2018 Case Laws Service Tax

Classification of services - BAS or Air Travel Agent Service - Export of service - the commercial services provided by the appellant, inter alia, soliciting, promoting......
February 2, 2018 Case Laws Central Excise

CENVAT Credit - Input services in relation to GTA - Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s......

1 ....70 71 72 737475 76 77 78........ 120

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...