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 3901 to 3950 of 6863 Records

1 ....75 76 77 787980 81 82 83........ 138

March 22, 2018 Notifications Companies Law

The National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018 - Notification
March 22, 2018 Act Rules Companies Law

Constitution of National Financial Reporting Authority (NFRA) - Provisions came into force w.e.f. 21-3-2018 - Section 132 of the Companies Act, 2013
March 22, 2018 Case Laws Income Tax

Disallowance of expenses claimed under the head of ‘Sales Promotion’ - assessee company paid such amount as “Freebies” to the doctors for prescribing pharmaceutical......
March 22, 2018 Case Laws Income Tax

LTCG - Prior to the amendment of the provisions of section 54F vide Finance Act 2014 with effect from 01.04.2015, the two adjacent properties would be considered as......
March 22, 2018 Case Laws Income Tax

Addition made u/s 69C was due to the reason that the assessee failed to explain the source of said expenses. Accordingly, we concur with the view of ld. CIT (A) to......
March 22, 2018 Case Laws Income Tax

Addition of trade creditors u/s 68 - unexplained cash credits - AO cannot blow hot and cold at the same time for the reason he has made twin additions out of the trading....
March 22, 2018 Case Laws Income Tax

Annual Value of House Property determination - as per AO assessee has taken the rent in cash and to avoid the tax liability the rental value has been substantially......
March 22, 2018 Case Laws Income Tax

Interest on refund of TDS - HC has held that right of receiving interest is available to the petitioners as per the statute and nothing of any estoppel could be......
March 22, 2018 Case Laws Income Tax

Rejection of books of accounts - The finding of "on-money transactions" in the appellant's case by the authorities below is found without any basis and found perverse on....
March 22, 2018 Case Laws Income Tax

Treatment of Long Term Capital Gains as undisclosed income - if the shares were of some fictitious company which was not listed in the Bombay Stock Exchange/National......
March 22, 2018 Case Laws Income Tax

Entitlement to deduction u/s 80IC on account of substantial expansion of the unit - The restrictive meaning given by the lower authorities to deny the deduction u/s 80IC....
March 22, 2018 Case Laws Income Tax

TDS u/s 194J - transmission and wheeling charges paid by the assessee does not come within the purview of fees for technical service as defined under Explanation 2 to......
March 22, 2018 Case Laws Income Tax

Addition of notional Annual Letting Value on closing stock of flats / spaces - The intention of the lawmakers was that occupation of one’s own property, in the course of....
March 22, 2018 Case Laws Customs

Diversion of imported goods into local market - violation of actual user condition - clandestine removal - onus of proof - Admittedly, the observations and findings of......
March 22, 2018 Case Laws Customs

Benefit u/s 80 of CA, 1962 - Re-export of gold - prohibited goods - proper officer may at the request of the passenger detained such articles for the purpose of being......
March 22, 2018 Case Laws Companies Law

Winding up petition - eligible debt - Once an Arbitration Clause is provided under the agreement executed between the parties, Arbitration remedy available under the......
March 22, 2018 Case Laws Indian Laws

Constitutional validity of amendments made to the Karnataka Money Lenders Act, 1961 and the Karnataka Pawn Brokers Act, 1961 in the year 1998 - Section 7-A & 7-B of the.....
March 22, 2018 Case Laws Indian Laws

Vicariously liability - In case of offence committed by the company its officers cannot be made vicariously liable for commission of offence on the part of the company......
March 22, 2018 Case Laws Service Tax

Rejection of VCES Scheme - the Commissioner (Appeals) has rightly observed that the letter dated 08/02/2013 issued by the Range Superintendent cannot be construed as......
March 22, 2018 Case Laws Service Tax

Demand of service tax - assessing authority failed to determine the specific characteristic of the service which is a necessary pre-requisite for fastening liability -......
March 22, 2018 Case Laws Central Excise

Rejection of application for Settlement Commission - The Explanation is clarificatory and applies retrospectively. Even absent the Explanation we would interpret Section....
March 22, 2018 Case Laws Central Excise

Exemption to Clearance of MS Specials to the water supply projects - The production is the same, manufacturing and the process is the same and excise duty is liable on......
March 22, 2018 Case Laws Central Excise

Valuation - includibility - notional interest - whether the notional interest on the advance deposit collected by the appellant against the supply of goods is includible....
March 22, 2018 Case Laws Central Excise

Transfer of the unutilized accumulated CENVAT Credit - Rule 10 of the CCR - There is no requirement under the rule that the assessee can transfer credit corresponding to....
March 22, 2018 Case Laws VAT and Sales Tax

Issuance of C declaration Forms - pending government dues - this Court upheld the power of the respondent to withhold the C Form declarations, as the respondent is......
March 21, 2018 Notifications Customs

Duty of Customs on import of Chickpeas (garbanzos) including Kabuli chana and Bengal gram (desi chana) - Tariff Rates revised.
March 21, 2018 Case Laws Income Tax

Accrual of income - sale of additional FSI to the purchaser - The right to the said amount of ₹ 500 per sq ft has not accrued to the assessee and the owner of such....
March 21, 2018 Case Laws Income Tax

TDS u/s 194C - Non deduction of tds on reimbursement of expenses made to group companies without any markup - In the case of reimbursement of expenses, the expenditure......
March 21, 2018 Case Laws Income Tax

Voluntary contributions to the assessee-society qualify as income u/s. 2(24)(iia) of the Act, and is therefore, subject to the provisions of the Act - the assessee is......
March 21, 2018 Case Laws Income Tax

Income from sale of shares - The treatment given by the assessee in respect of share transactions by separately offering business income and short term capital gains /......
March 21, 2018 Case Laws Income Tax

Disallowance of depreciation on assets acquired and leased back - On a combined reading of Section 2(13) and Section 2(24) the income derived from leasing of the trucks.....
March 21, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - unexplained cash deposits in bank account - validity of notice - absence of specific charge - this would be in utter violation of the principles.....
March 21, 2018 Case Laws Income Tax

Payment of interest u/s 244A for the delay caused by the assessee for correcting the TDS certificates - review of judgment - the Commissioner of Income Tax had denied......
March 21, 2018 Case Laws Income Tax

Additions made u/s 40(a)(ia) - resident-receiver of amounts, paid tax on such receipts; even when the payer has failed to deduct tax at source - Liability of the......
March 21, 2018 Case Laws Income Tax

Penalty u/s.271(1)(c) - penalty cannot be levied where a bonafide claim of the assessee was rejected by the tax department. - AT
March 21, 2018 Case Laws Income Tax

The addition confirmed u/s 68 as unexplained credit instead of long term capital gain as claimed by the assessee - however, the source identity and genuineness of the......
March 21, 2018 Case Laws Service Tax

Commercial training or coaching services - the certificates and degrees awarded by IIPM and also by IMI, Europe do not enjoy the recognition from AICTE or UGC - there is....
March 21, 2018 Case Laws Service Tax

The statutory definition of section 65(91a) of the Finance Act, 1994 specifically excludes construction undertaken for personal use and such personal use includes......
March 21, 2018 Case Laws Service Tax

Valuation - w.e.f. 1.3.2011, the value of taxable service would include the total amount collected by the PCO operator - since it is specifically stated that the said......
March 21, 2018 Case Laws Service Tax

Classification of services - if the services have been provided along with material and the value of material supplied cannot be vivisected, in that circumstance, the......
March 21, 2018 Case Laws Service Tax

Man power recruitment or supply agency services or not - activity of bagging and shipping work executed by the appellant - such lump sum work order can be considered as.....
March 21, 2018 Case Laws Service Tax

Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be....
March 21, 2018 Case Laws Service Tax

Rent-a-cab - The business undertaken by BMTC is to provide bus facility/transport facility to the citizens of Bangalore city and the main activity is running the buses......
March 21, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - export of services - the proceeds for export of service were not received directly in foreign exchange but the same was routed by......
March 21, 2018 Case Laws Central Excise

CENVAT credit - Input service - GTA - prior to amendment w.e.f. 1.4.2008 - tax paid on the transportation of the final product from the place of removal upto the first......
March 21, 2018 Case Laws Central Excise

CENVAT credit - Input service - GTA - from 01.04.2008, with the aforesaid amendment, the CENVAT credit is available only upto the place of removal whereas as per the......
March 21, 2018 Case Laws Central Excise

CENVAT credit - construction service - the amendment carried out w.e.f. 1.4.2011, has no implication in the present case, as the services have been availed and paid for.....
March 21, 2018 Case Laws Central Excise

Cenvat Credit - Input services - Event Management Services - the activity of family day function is related to business activity of the respondent - the respondent is......
March 21, 2018 Case Laws Central Excise

Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section....
March 21, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - we do not understand that when the appellant have categorically by way of their intimation opted for option provided under sub-rule (3)(ii),.....

1 ....75 76 77 787980 81 82 83........ 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...