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 April of 2019

Home Highlights April April 2019 Year 2019

Filter:

Showing 451 to 500 of 624 Records

1 ....6 7 8 91011 12 13

April 8, 2019 Case Laws Customs

Interpretation of statute - Power of refund authority to rectify error committed by the importer - Section 154 of the Customs Act, 1962 - clerical error or arithmetical.....
April 8, 2019 Case Laws Customs

100% EOU - EPCG scheme - If the permission from the Customs and the final exit from the Development Commissioner were obtained either through fraud or collusion, then......
April 8, 2019 Case Laws Companies Law

Specific act or act of commission or omission on the part of each Director quantifying the loss to the Company - merely because of inaction on the part of the Directors.....
April 8, 2019 Case Laws Companies Law

Petition u/s 241 alleging the acts of oppression and mismanagement - petitioner has alleged that he has not received any notice of the meeting after a period of 9 years.....
April 8, 2019 Case Laws Service Tax

CENVAT Credit - input services - retention of part payment of input services - Rule 4 (7) of Cenvat Credit Rules - irrespective of retention, the amount was paid at the.....
April 8, 2019 Case Laws Central Excise

Valuation - Validity of SCN - The Appellate Tribunal has misread the subject show cause notice. Hence, the conclusion reached on such erroneous basis cannot be sustained.
April 8, 2019 Case Laws Indian Laws

The meaning of the expression ‘habitually resident’ is similar in meaning to ‘ordinary resident’
April 8, 2019 Case Laws Insolvency and Bankruptcy

Procedure while deciding appeal - Notification dated 24.05.2017 - having held that the appeal is not maintainable, the appellate Tribunal should not have adjudicated......
April 6, 2019 Case Laws GST

Reverse Charge u/s 9(4) - receipt of supply of goods and / or services from an unregistered person from an unregistered person - the RCM is applicable on the......
April 6, 2019 Case Laws GST

Classification of goods - Geared Motor - in view of the exclusion note under chapter heading 8483 and inclusive note to 8501, it would be against the scheme of HSN to......
April 6, 2019 Notifications SEBI

Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) (Second Amendment) Regulations, 2019
April 6, 2019 Circulars GST

Clarification regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019
April 6, 2019 Circulars GST - States

Verification of applications for grant of new registration.
April 6, 2019 Case Laws Central Excise

Judicial discipline - Once it is decided by the CESTAT that the appellant is not entitled to refund of some amount of the CENVAT credit under Rule 5 of the CCR, 2004,......
April 6, 2019 Case Laws Central Excise

ISD - If the head office commits an error or plays mischief and wrongly distributes credit either by availing ineligible credit itself or by improperly distributing it......
April 6, 2019 Case Laws GST

Levy of GST - reimbursement of expenses - failure to prove of being Pure Agent - GST is levied on reimbursement of expenses from the lessee by the lessor at actuals and.....
April 6, 2019 Case Laws Income Tax

Taxability of minor u/s 64(1)- both the parent had died - foundational error in the order of the Tribunal is leaving the income of the Minor untaxed altogether, the......
April 6, 2019 Case Laws Income Tax

Reopening of assessment - validity of reasons to believe - AO has failed to refer to any tangible material coming to his knowledge - re-assessment proceedings were......
April 6, 2019 Case Laws Income Tax

Case selected under CASS - limited scrutiny - in the absence of any approval received from Pr.CIT / CIT, there is no merit in the order of AO in making any addition......
April 6, 2019 Case Laws Income Tax

Approval u/s 80G(5)(vi) - registration u/s 12AA established for charitable purposes having the objects therefore, even if no activity have been carried out by the......
April 6, 2019 Case Laws Income Tax

Adjustment of unconsumed raw material purchased from AE - valuation of unconsumed material as closing stock is same as purchase cost debited - in case any adjustment is.....
April 6, 2019 Case Laws Income Tax

Revision u/s 263 - payment of conversion charges and job charges to related parties u/s 40A(2)(a) thoroughly examined by the AO - CIT had only tried to substitute his......
April 6, 2019 Case Laws Income Tax

Addition u/s.68 - share premium - nothing in law prohibits issue of shares at high premium once the assessee had duly complied with statutory requirements as to shares......
April 6, 2019 Case Laws Income Tax

Revision u/s 263 - AO made detailed inquiries regarding claim of LTCG before accepting the same - it was incumbent upon Pr.CIT to make inquiry so as to reach the......
April 6, 2019 Case Laws Customs

Revocation of CHA License - imposition of almost impossibly high standards upon the CB holder who is expected to not only verify the correctness of the documents with......
April 6, 2019 Case Laws Customs

Revocation of CHA License - to expect the CB holder to carry out further investigations and independent inquiry not only about the existence of importing firm but also......
April 6, 2019 Case Laws Customs

100% EOU - The condition of installation of capital goods within one year was, thus, made applicable both for goods which are imported duty free as well as procured duty....
April 6, 2019 Case Laws Customs

Levy of ADD - designated authority, having recorded findings in support of the injury sustained by the domestic industry by dumping of like products by......
April 6, 2019 Case Laws Companies Law

Wilful defaulter - Foreign Letter of Credit - even if, the loan amount or the fund was not directly disbursed in the petitioner’s current account but it was directly......
April 6, 2019 Case Laws Companies Law

Restoration of the name of the company to the ROC - non compliance of ROC - Accidental or inadvertent omission can occur once or twice but when the non-compliance......
April 6, 2019 Case Laws Insolvency and Bankruptcy

Initiation of Corporate Insolvency Resolution Process - NCLT missed vital information regrading dispute after non payment and settlement was made before court - claim......
April 6, 2019 Case Laws Money Laundering

Offense under PMLA - attachment orders - assets acquired prior to enactment of PMLA - It is noteworthy that the phrase ‘reason to believe’ has a specific connotation in.....
April 6, 2019 Case Laws Income Tax

Scope of scrutiny in cases selected under CASS - conversion the limited scrutiny in to unlimited - cases, selected under CASS, the additions on the non-CASS issues can......
April 5, 2019 Circulars DGFT

Scale of Fee for application for reimbursement of benefits under Transport and Marketing Assistance (TMA ) notified.
April 5, 2019 Circulars DGFT

Validity period of export authorisation for restricted (Non-SCOMET) goods enhanced from 12 months to 24 months.
April 5, 2019 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing e-form CRA-2 (Form of intimation of appointment of cost auditor by the company to Central Government).....
April 5, 2019 Notifications Customs

Exchange Rates Notification No.30/2019-Custom(NT) dated 04.04.2019
April 5, 2019 Notifications Income Tax

Income-tax (Second Amendment) Rules, 2019 - Filing of Returns (ITR) for the Assessment Year 2019-2020
April 5, 2019 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing e-form CRA-2 (Form of intimation of appointment of cost auditor by the company to Central Government).....
April 5, 2019 Case Laws GST

Classification of goods - Rate of GST - turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project - The product is attracting 5% levy.
April 5, 2019 Case Laws GST

Educational institute or not - IIM - the long duration post graduate programs offered by IIMB will be exempt from GST
April 5, 2019 Case Laws GST

Educational institute or not -IIM - IIMB will be eligible for exemption from payment of IGST in respect of supply of online journals and periodicals received from a......
April 5, 2019 Case Laws Income Tax

Disallowance u/s 14A r.w.s 8D - AO did not in any manner reject explanation of the assessee but merely proceeded to make disallowance bu/s 14A - satisfaction of the AO......
April 5, 2019 Case Laws Income Tax

Reopening u/s 147 - Applicability of Section 50C on sale of Stock in trade - reasons show narration of provisions which were not applicable on assessee to the assessment....
April 5, 2019 Case Laws Income Tax

Addition u/s 41(1) - remission or cessation - rents collected from its customers - once the Assessee had enjoyed the collected amounts as its income without paying it to....
April 5, 2019 Case Laws Income Tax

Allowability of redemption premium on debentures - liability incurred by the assessee to discharge the liability covered by the debentures at premium is in the year of......
April 5, 2019 Case Laws Income Tax

Scope of limited scrutiny - other disallowance not covered in notice - The CBDT directives are binding on the Assessing Officer and in case, Assessing Officer finds that....
April 5, 2019 Case Laws Income Tax

Allowability of revenue expenses in construction business - giving assured returns to customers from whom capital was received should form part of construction project......
April 5, 2019 Case Laws Income Tax

Exemption u/s 11 - Tribunal has allowed registration u/s 12AA in favour of the assessee, which was confirmed by the Hon’ble Allahabad High Court - Merely because SLP of.....
April 5, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - deemed dividend u/s 2(22)(e) - necessary nexus has been established between the material in possession of the AO and the formation of a....

1 ....6 7 8 91011 12 13

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...