Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

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

Home

Highlights / Annotations / Catch Notes For April of 2019

Home Highlights April April 2019 Year 2019

Filter:

Showing 601 to 624 of 624 Records

1 ....9 10 11 1213

April 1, 2019 Case Laws GST

Liability of GST - tour packages, which are providing to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides,....
April 1, 2019 Case Laws GST

Classification of goods - rate of GST - The tobacco leaves including the leaves cut from plant. dry leaves. cured leaves by applying natural process ordinarily used by......
April 1, 2019 Case Laws GST

Classification of goods - whether PVC Tufted Coir Mats and Matting can be fitted into low band of tax rate of 5% as Coir Mats and Matting - held NO - Liable to GST @12%
April 1, 2019 Case Laws Income Tax

Power of CIT u/s 263 - Commissioner in exercise of the revisional powers cannot initiate fresh inquiry about the same claim on the ground that one of the aspects of such....
April 1, 2019 Case Laws Income Tax

Unexplained credit u/s 68 - Merely because the investment was considerably large and as noted, several corporate structures were either created or came into play in......
April 1, 2019 Case Laws Income Tax

Income recognition - there is a dispute with regard to the collection of the amount between the assessee and his client and the assessee client is also appears to be a......
April 1, 2019 Case Laws Income Tax

Unexplained credit u/s 68 - unsecured loan from registered NBFC and other companies - revenue failed to prove that loan were bogus - additions deleted.
April 1, 2019 Case Laws Income Tax

The completed assessment cannot be reopened without rejecting the books or confronting with assessee about not accepting the valuation submitted by assessee and the......
April 1, 2019 Case Laws Customs

Revocation of CHA License - mere discrepancy in obtaining authorization from a client is not sufficient to revoke the licence or that absence of physical verification of....
April 1, 2019 Case Laws Customs

Penalty u/s 114A of the Customs Act, 1962 - the explanation put forth on behalf of the appellant that they were confused by the master circular of the Reserve Bank of......
April 1, 2019 Case Laws Customs

Classification of imported goods - Audio and Video equipment - the allegation that the AVR or HTS is an AM/FM receiver is akin to identifying the elephant not from its......
April 1, 2019 Case Laws Money Laundering

Attachment or retention of property or record seized under PMLA shall continue during the investigation for a period not exceeding ninety days. The said prescribed......
April 1, 2019 Case Laws Service Tax

Business Support Service - Investing in the railways lines so as to enable the railways to run on the Adipur Mundra Port lines cannot be held as providing of any......
April 1, 2019 Case Laws Service Tax

Valuation - Franchise services - By merely mentioning that for master licensee 33% of all the fees collected shall exclude advertising fee does not takes that amount out....
April 1, 2019 Case Laws Service Tax

CENVAT Credit - quantification of the amount to be reversed - non-filing of intimation is only a procedural lapse, for which the benefit provided under Rule 6(3)(ii)......
April 1, 2019 Case Laws Central Excise

Allegation of wrong availment of cenvat credit - The oral evidences recorded are not reliable, being in violation of the provisions of Section 9D of the Act.
April 1, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - The mere fact that they have availed depreciation disentitles them to credit. The subsequent filing of revised income tax return might......
April 1, 2019 Case Laws Income Tax

Proceeding u/s 158BD - search u/s 132 - recording of satisfaction by AO is sine qua non that income belongs to any person, irrespective of fact that appellant on day of.....
April 1, 2019 Case Laws Income Tax

Rectification u/s 254 - A binding decision is always retrospective - When a court decides a matter it only interprets law and applies it to the facts of the case. any......
April 1, 2019 Case Laws Customs

Refund of demurrage charges - Unless the rules or relevant policy clearly mandate waiver from such services, courts cannot issue directions to such service providers......
April 1, 2019 Case Laws Central Excise

CENVAT Credit - input service - the exclusion clause ‘A’ in Rule 2(1) of the Cenvat Credit Rules, does not cover the service in the nature of “Erection, Commissioning......
April 1, 2019 Case Laws Central Excise

Demand u/s 11D - collection in the name of tax / duty - there was a request by the appellant for increase in the price due to revision of excise duty, but the same......
April 1, 2019 Case Laws Central Excise

Valuation - Pharmaceutical products, Medicaments - the price at which the goods were ultimately sold/supplied to the govt. agencies against rate contract be the correct.....
April 1, 2019 Case Laws VAT and Sales Tax

Levy of penalty - non-issuance of Tax Invoice - instead, Sale Invoice were issued - in the absence of requisite details supplied by the purchasing dealers, no penalty......

1 ....9 10 11 1213

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...

↑Top