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 March

Home Highlights March

Filter:

Showing 3801 to 3850 of 6863 Records

1 ....73 74 75 767778 79 80 81........ 138

March 27, 2018 Circulars GST

Job Work under GST - Requirement of registration for the principal/ job worker - Place of supply - Documents for movement of goods / intimation - Liability to issue......
March 27, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - The satisfaction of the Assessing Officer at the time of initiation of penalty proceedings, must indicate which of the two i.e. concealment of......
March 27, 2018 Case Laws Income Tax

Reassessment u/s 147 - Even though there is merits of the reassessment proceedings, the Respondents will have to first show whether the Respondent is entitled to invoke.....
March 27, 2018 Case Laws Income Tax

Additions u/s 68 - deposit of cash out of cash withdrawn by appellant from the same bank account for purchase of immoveable property - Due regard and latitude to human......
March 27, 2018 Case Laws Income Tax

Additions u/s 41(1) - credit balance of creditors - the amount still remained unrecoverable as the creditors were untraceable - In any event, it could not be said that......
March 27, 2018 Case Laws Income Tax

Reassessment u/s 147 - the reasons for initiation of the proceedings as assigned by the Respondent-Assessing Authority, prima facie, indicates that the Assessing......
March 27, 2018 Case Laws Income Tax

Addition u/s 14A - expenses towards exempted income - Disallowance had to be made only on an estimated basis with regard to the expenditure incurred for the purpose of......
March 27, 2018 Case Laws Income Tax

Additions u/s 68 - genuineness of creditors - advance against sale of land - AO noted that stamp paper was issued by the Delhi Treasury on 22nd March, 2012 i.e., 02......
March 27, 2018 Case Laws Income Tax

Valuation of land acquired from the partners in the partnership firm - provisions of sec. 45(3) are applicable in the hands of partners - but the same does not bar......
March 27, 2018 Case Laws Income Tax

Merely observing that there was no agricultural product sold in the particular Financial Year under consideration and the certificate given by the Tehsildar is not that.....
March 27, 2018 Case Laws Income Tax

Disallowance towards mobilization of advances claimed by the assessee as sub-contract expenditure - no corresponding bills were raised against the assessee. In such......
March 27, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - provision for leave encashment - dispute was only relating to the year in which the said expenses are allowable and not about the very......
March 27, 2018 Case Laws Income Tax

TDS u/s 194I - the assessee was not liable to deduct any tax on payment of lease premium to MMRDA because it was capital expenditure to acquire land on lease with......
March 27, 2018 Case Laws Companies Law

Disqualifying the petitioner as Director in the company - all these companies are active companies even on date. In view of this position, the respondents shall......
March 27, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - export of services - advisory services in respect of investments identified by overseas client and advise it with respect of......
March 27, 2018 Case Laws VAT and Sales Tax

Rate of value added tax (VAT) - samosa - whether the rate of tax on Samosa should be 8% or 5%? - samosas are to be taxed at the rate of 8% for the first six months and,.....
March 27, 2018 Case Laws VAT and Sales Tax

Levy of tax on brand franchisee fees - no sales tax would be leviable on the assesseeon the amount received by the assessee as "brand franchisee fees" from the CBU in......
March 26, 2018 Case Laws GST

Input tax credit - GST payable on sale value of mineral purchased through e-auction - SC directed the Monitoring Committee to take necessary action to enable the lessee.....
March 26, 2018 News Indian Laws

CBDT issues clarification regarding requirement for furnishing of Country-by Country report under section 286(4) of IT Act, 1961
March 26, 2018 Case Laws Insolvency and Bankruptcy

No bar on NCLT to trigger an Insolvency Resolution Process on an application filed under sections 7,9 & 10 if a winding up petition is pending unless an official......
March 26, 2018 Case Laws Insolvency and Bankruptcy

Initiate insolvency resolution process against the respondent-corporate debtor - the document of assignment cannot be rejected by this Tribunal while disposing of the......
March 26, 2018 Case Laws Income Tax

Penalty u/s 271D - The assessee failed to discharge its burden in proving that there was a reasonable cause in accepting the deposits from staff members other than by......
March 26, 2018 Case Laws Income Tax

Addition u/s 69 - excess weight of gold ornaments as undisclosed investment - there is much force in the argument of the counsel for the appellant that the statement,......
March 26, 2018 Case Laws Income Tax

Unexplained cash credit u/s 68 - identity, genuineness and creditworthiness of subscribers - assessment u/s 153A - Merely rejecting the documents does not amount that......
March 26, 2018 Case Laws Income Tax

TPA - whether AO should have decided the issue of international transaction himself instead of referring it to Transfer Pricing Officer as the quantum of International......
March 26, 2018 Case Laws Income Tax

In the original return of income, since the assessee has not made the claim, the assessee could not have filed the Form No. 3CEA along with the return of income. Its......
March 26, 2018 Case Laws Income Tax

TDS u/s 195 - the patent/IPRs are utilized for manufacturing activities in India and the rest of the activity, i.e., sale in USA has to be viewed in conjunction with......
March 26, 2018 Case Laws Income Tax

Revision u/s 263 - since there is no provision under the Income-tax Act or the Rules, whereby Medical, Conveyance and Sumptuary allowances are exempt from taxation, we......
March 26, 2018 Case Laws Companies Law

Attachment orders - collective investment scheme - SEBI found fault in the scheme - the only caveat being is that since moneys have already been transmitted to the......
March 26, 2018 Case Laws Companies Law

Compounding of offences - default in relation to filing of Annual Returns - the default is in relation to more than a year and as the same offence had been committed for....
March 26, 2018 Case Laws Service Tax

Levy of service tax on receipt of amount after new levy whereas the contract was Concluded before levy - Any payment of contract which are entered after 1-7-2003 will......
March 26, 2018 Case Laws Service Tax

Business Support Services - bonafide belief - the demand has been raised for the period immediately after the category of business support service was introduced into......
March 26, 2018 Case Laws Service Tax

Valuation - renting of immovable property service - notional interest cannot be included in the value and will not be taxable under the category of renting of immovable.....
March 26, 2018 Case Laws Service Tax

Valuation - pure agent - inclusion of reimbursement of expenses - It was only stated that it was found by Audit Officers that the conditions of Pure Agent were not......
March 26, 2018 Case Laws Service Tax

BAS - booking of luggage on behalf of the bus owners - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should......
March 26, 2018 Case Laws Service Tax

GTA service - reverse charge mechanism - It is on record that appellant herein does not discharge the freight charges but claims the amount from their client who pays it....
March 26, 2018 Case Laws Central Excise

Untrimmed sheets of brass were being used in the manufacture of utensils and handicrafts and, therefore, they were attracting Nil rate of duty and, therefore, the......
March 26, 2018 Case Laws Central Excise

Classification of goods - Terminal and Computer upgrades/up-gradation - upgrade units though helps in enhancing the capacity of the computer but unit itself is not......
March 24, 2018 Case Laws GST

Difficulties in filing of GST Tran-1 and other returns - HC directed the revenue to accept returns provisionally either by way of opening the portal or manually.
March 24, 2018 Act Rules GST

E-way Rules - scope of the expressions ‘transported by railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ -......
March 24, 2018 Act Rules GST

Anti-Profiteering - scope of Interested Party - Explanations to Chapter XV of the CGST Rules, 2017 as amended.
March 24, 2018 Act Rules GST

Anti-Profiteering - Decision to be taken by the majority - Rule 134 of the CGST Rules, 2017 as amended.
March 24, 2018 Act Rules GST

Anti-Profiteering - Order of the Authority - Rule 133 of the CGST Rules, 2017 as amended.
March 24, 2018 Act Rules GST

Anti-Profiteering - Initiation and conduct of proceedings - Rule 129 of the CGST Rules, 2017 as amended
March 24, 2018 Act Rules GST

Anti-Profiteering - Duties of the Authority - Rule 127 of the CGST Rules, 2017 as amended.
March 24, 2018 Act Rules GST

Anti-Profiteering - Secretary to the Authority - Rule 125 of the CGST Rules, 2017 as amended
March 24, 2018 Act Rules GST

Anti-Profiteering - Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority - Rule 124 of the CGST Rules, 2017 as amended
March 24, 2018 Act Rules GST

Conditions and restrictions in respect of inputs and capital goods sent to the job worker - Rule 45 of CGST Rules, 2017 as amended
March 24, 2018 News GST

After introduction of GST, increasing trend in the number of companies’ registrations, industrial activity has accelerated and growth in sales for corporates has also......
March 24, 2018 Notifications Customs

Exemption to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposes - Exemption from IGST extended till 1.10.2018

1 ....73 74 75 767778 79 80 81........ 138

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

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: 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...