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

Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Government Securities Trading Rules Modified Under... TaxTMI Finance Ministry Revises AIDC Rates: Bourbon... TaxTMI Partnership Firm Wins Appeal Delay Condonation... TaxTMI Tax Department Must Share Documents Requested by... TaxTMI Input Tax Credit Denied: Taxpayers Failed to Prove... TaxTMI Input Tax Credit Utilization From Different GST... TaxTMI DGFT Makes Electronic Certificates of Origin... TaxTMI Central Government Sets Phased Implementation Dates... TaxTMI RBI Revises Payment Rules Between ACU Member... TaxTMI Stock Exchanges Must Take Full Responsibility for... TaxTMI SEBI Makes Intermediaries Fully Liable for AI... TaxTMI New Income Tax Bill Proposes Single Tax Year... TaxTMI Assessment Order Under Section 73 of GST Act... TaxTMI Revenue Appeals Below Rs. 2 Crores Must Be... TaxTMI Legal Heirs Must Pay Compensation in Cheque Bounce... 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 51 to 100 of 624 Records

123 4 5 6........ 13

April 28, 2019 Case Laws Central Excise AT

Section 35 FF Ensures Refund of Pre-Deposits With Interest, Applicable for Cases Before and After 2014.
April 27, 2019 Case Laws GST AAAR

Breaded Cheese Classified as 'Processed Cheese' Under GST Heading 0406, Subject to 12% Tax Rate.
April 27, 2019 Case Laws Service Tax AT

Directors' Remuneration Subject to Service Tax Under Reverse Charge; Employer-Employee Relationship Not Established.
April 27, 2019 Case Laws Central Excise AT

Sub-contractor can benefit from tax exemptions for Mega Power project despite main contractor not joining ICB.
April 27, 2019 Case Laws GST AAAR

Maintenance Contract Deemed "Mixed Supply" for GST; Not "Composite Supply" Due to Separate Goods and Services.
April 27, 2019 Case Laws GST AAAR

AAR Rules No GST Intent on Appellant's Back Operations; Ruling Specific to One Agreement, Not Generalizable.
April 27, 2019 Case Laws GST AAAR

GST Exemption on Duty Free Import Authorisations: No GST for Sale or Purchase of DFIA in Trade.
April 27, 2019 Case Laws Income Tax HC

Indian Tax Law: Less than 182 Days Stay Classifies Indian Visitors as Non-Residents for Tax Purposes.
April 27, 2019 Case Laws Income Tax HC

Income Tax Exemption Revoked, 20% Deposit Requirement Canceled; Appeal to be Resolved in Six Weeks.
April 27, 2019 Case Laws Income Tax AT

No Penalty for Cash Loans from Family u/s 271D of Income Tax Act, No Default Found.
April 27, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Deleted Due to Premature Assumptions by Assessing Officer Before Return Filing Due Date.
April 27, 2019 Case Laws Income Tax AT

CIT's Section 263 Revision Challenged: AO's Inquiry on Cash Deposits from Banana Sales Deemed Sufficient Despite CIT Disagreement.
April 27, 2019 Case Laws Income Tax AT

Capital Gain from Property Sale Taxable to Individual Co-Owners, Not Hindu Undivided Family (HUF) or Karta.
April 27, 2019 Case Laws Income Tax AT

Tax Deduction Denied: Tenancy Rights Don't Qualify as Ownership u/s 54/54F of Income Tax Act.
April 27, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Justified: Disclosure Discrepancy in Land Transaction Doesn't Warrant Penalty Imposition.
April 27, 2019 Case Laws Income Tax AT

TPO Cannot Reject Corporate Fees Based on Benefit; Must Focus on Arm's Length Price Assessment for Transactions.
April 27, 2019 Case Laws Income Tax AT

Donation to Shanti Seva Nidhi for employee training approved as business expense u/s 37(1) due to recruitment benefits.
April 26, 2019 Case Laws GST AAAR

Jurisdiction Limits: AAR and AAAR Cannot Rule on Pre-GST Service Tax and VAT Credit for Canceled Flat.
April 26, 2019 Case Laws GST AAR

GST on Mining Leases: Dead Rent, Royalty, Surface Rent Under Reverse Charge Mechanism Explained.
April 26, 2019 Case Laws GST AAR

GST and TDS Liabilities on Agricultural Procurement Services: Key AAR Decisions on Oilseeds and Pulses Supply.
April 26, 2019 Case Laws GST HC

Petitioner Allowed to Manually File GSTR 3B Form for Return Revision; Late Fees to be Refunded.
April 26, 2019 Case Laws Income Tax HC

Taxpayer Wins: Deduction u/s 80IB(4) for Subsidies to Lower Costs and Boost Exports Approved.
April 26, 2019 Case Laws Income Tax HC

CBDT Action Plan Invalidated for Undermining CIT(A) Independence; Incentives for Meeting Targets Compromised Impartiality.
April 26, 2019 Case Laws Income Tax HC

Income Tax Appeals: No Mandatory Deadlines for Resolution, Guidelines Are Advisory, Not Binding Per Central Action Plan.
April 26, 2019 Case Laws Income Tax HC

Section 54 Tax Exemption: Selling a House on Leased Land Qualifies if Building or Land is Transferred Separately.
April 26, 2019 Case Laws Income Tax HC

Institution Granted Interim Protection from 20% Tax Deposit Demand; Authority May Reduce Amount Per CBDT Guidelines.
April 26, 2019 Case Laws Income Tax AT

Tribunal Must Rectify Error u/s 254 for Ignoring High Court Precedent in Identical Case.
April 26, 2019 Case Laws Income Tax AT

Court Rules No Addition to Excess Stock of Gold Jewelry Due to Lack of Bill Verification by Department.
April 26, 2019 Case Laws Income Tax AT

Reassessment u/s 148 invalidated for lack of new evidence; original assessment u/s 143(3) stands.
April 26, 2019 Case Laws Income Tax AT

Vacation Days Excluded from 90-Day Requirement for PE; Legal Consultancy Fees Not Taxable in India.
April 26, 2019 Case Laws Income Tax AT

Trade Advance Not Proven as Business Loss, Addition Sustained Due to Lack of Recovery Efforts Documentation.
April 26, 2019 Case Laws Income Tax AT

Reassessment Invalid: Section 147 Quashed for Failing to Address Taxpayer's Objections with a Speaking Order.
April 26, 2019 Case Laws Income Tax AT

Distinction Between Liabilities and Monies u/s 68 Crucial for Unexplained Sundry Creditors in Income Tax Act.
April 26, 2019 Case Laws Income Tax AT

Section 153(2A) of Income Tax Act: Complete Set-Aside Assessments Within One Year After Appellate Order Received Post-April 1, 2000.
April 26, 2019 Case Laws Customs HC

Central Government Can Retain Excess Auction Proceeds if Redemption Fine Isn't Paid on Time, Adjusting for Dues.
April 26, 2019 Case Laws Central Excise AT

Excise Duty on Body-Built Vehicles Must Include Transport Costs and Insurance for Accurate Duty Payment Calculations.
April 26, 2019 Case Laws Central Excise AT

Automobile Cess of 0.125% by TML Must Be Included in Valuation by Hyva, Not Used as CENVAT Credit.
April 26, 2019 Case Laws Indian Laws SC

Insured's Non-Disclosure of Past Policy Leads to Claim Denial: Importance of Full Disclosure in Insurance Contracts.
April 25, 2019 Case Laws GST AAR

Hostel Accommodation Under Rs. 1000 Per Day Exempt from GST: No Tax on Lump Sum Payments.
April 25, 2019 Case Laws GST AAR

Mining Company Contributions to DMF and NMET Classified as Royalty, Subject to GST Under Reverse Charge Mechanism.
April 25, 2019 Case Laws GST HC

Goods Detained Due to Missing E-Way Bill Part-B; Petitioner Challenges GST Act Applicability, Awaits Further Review.
April 25, 2019 Case Laws GST AAR

GST Rate for Nuclear Fuel Complex Supply Set at 18% for Commercial Use; 12% Rate Not Applicable.
April 25, 2019 Case Laws GST AAR

GST Rates for Fluoride Control Project: NIL if Goods <25% of Total Supply, 12% if >25.
April 25, 2019 Case Laws Customs SC

Assessing Authority Must Follow Statutory Valuation Rules for Import Values Without Deviation.
April 25, 2019 Case Laws Customs AT

Managing Director Penalized u/s 112 of Customs Act for Mis-declaration; Motives Considered Irrelevant.
April 25, 2019 Case Laws Income Tax HC

Stay Granted on Tax Demand Pending Reversal of CIT(A) Order Favoring Another Taxpayer.
April 25, 2019 Case Laws Income Tax HC

Section 260A: Appeals in Tax Cases Only on Significant Legal Issues, Not Factual Disputes for Judicial Focus.
April 25, 2019 Case Laws Income Tax AT

Tax Case: 50% Depreciation Disallowed u/s 32(1)(iia) for Assets Used Less Than 180 Days.
April 25, 2019 Case Laws Income Tax AT

Wharfage Charges Not Rent: No TDS u/s 194I, Deductible u/s 37(1) for Loading/Unloading Goods.
April 25, 2019 Case Laws Income Tax AT

CIT(A) Must Reassess Income u/ss 144, 68, and 56(2)(viia) After Initial Order Set Aside for Review.

123 4 5 6........ 13

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Participant Questions Legality of Single SCN for Two Years Under Secti...

F: Business Challenges ITC Reversal Due to Supplier's GST Non-Payment, Ci...

F: GST Registration Required for Reverse Charge on Goods Transport Servic...

F: Debate on GST's Applicability to Stamp Duty: Exemption Under SI. No 47...

H: GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different...

H: Exim Bank's $120M Credit Line to GO-VNM for High-Speed Guard Boats und...

H: Export-Import Bank's $180M Credit Line for Offshore Patrol Vessels Mus...

H: Gold Bullion Import Quota: New Rules for TRQ Allocation Require Certif...

H: DGFT Sets Import Quotas: 0.8 MT Calcined 1.9 MT Raw Petroleum Coke for...

H: Government Securities Trading Rules Modified Under Section 16 to Contr...

H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...

H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...

A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...

A: Supreme Court orders insurance company to settle truck fire claim, val...

A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...

A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...

A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...

A: Filing Complaints on Misleading Food Labels: Understanding the Process...

A: Telangana High Court Validates Extension of Limitation Period for Show...

A: Global Shift to Ban Harmful Food Additives: Health, Safety, and Enviro...

A: E-commerce operators must pay GST liabilities via cash ledger under Se...

A: Indian Customs Cuts Port Dwell Time with Direct Port Delivery, Faceles...

F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...

H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...

H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...

H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...

H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...

H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...

H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...

H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...