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 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 Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For May of 2019

Home Highlights May May 2019 Year 2019

Filter:

Showing 651 to 682 of 682 Records

1 ....10 11 12 1314

May 2, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(i) - TDS u/s 195 OR 194A - interest paid to its Banker for import of certain goods from a supplier in USA - Section 194A shall not apply in case,.....
May 2, 2019 Case Laws Income Tax

Allowable expenditure u/s 37(1) - providing gifts and freebies to Doctors and Medical Practitioners - Indian Medical Council (Professional Conduct, Etiquette and Ethics)....
May 2, 2019 Case Laws Income Tax

Deduction u/s 80IB(10) - benefit to land owner who is partner in profit with developer - Nothing in Section 80IB(10) to deny the benefit of Deduction - Merely because......
May 2, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee has admitted part disallowance of expenses - admission of expenses could not be construed that the assessee has admitted allegations......
May 2, 2019 Case Laws Income Tax

Addition u/s 69B for unexplained investment - consideration in sale deed vs consideration in agreement to sale - During the course of search, no evidence was found other....
May 2, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS u/s 194C - transport Operators furnish their PAN to the person responsible for making payments - non furnishing of details obtained in......
May 2, 2019 Case Laws Income Tax

Allocating unallocable expenses to each segment in proportion to segmental turnover to total turnover - all common expenses cannot be apportioned in the universal ratio.....
May 2, 2019 Case Laws Income Tax

TP adjustment - TPO while working out the operating cost has made an addition of reimbursement received on account of advertisement and warranty - it is apparent that......
May 2, 2019 Case Laws GST

Grant of anticipatory Bail - availing Input Tax Credit of GST without actual supply of goods, which is punishable u/s 132 of the CGST Act, 2017 - applicant is the......
May 2, 2019 Case Laws Income Tax

TPA - MAM selection - CUP or TNMM - if the intra AE transactions were fundamentally different in character in economic circumstances and contractual terms then these......
May 1, 2019 Case Laws Customs

Advanced Authorization Scheme - Export Obligation not fulfilled - declaring the petitioner to be a defaulter and placing the petitioner under the “Denied Entry List” -......
May 1, 2019 Case Laws Customs

Refund of Terminal Excise Duty - International Competitive Bidding - Refund allowed accepting the argument that, the payment made by the petitioner inadvertently has to.....
May 1, 2019 Case Laws Customs

Refund of IGST to an exporter - The petitioner cannot be made helpless, just because the computer system does not enable them to refund the IGST amount. Being an......
May 1, 2019 Case Laws Customs

Import of restricted item - Gold Granules of Purity 99.99% (Non-Monetary) - the importer has not imported gold on consignment basis and therefore, the conditions laid......
May 1, 2019 Case Laws Service Tax

The appellant is acting as a principal and is buying spaces in that capacity and is selling the same to their customers as a principal. There is no provision in the......
May 1, 2019 Case Laws Service Tax

CENVAT Credit - transfer of one unit / part of Business - merger of company - transitional credit - Rule 10(2) of CCR, 2004 squarely covers such cases also.
May 1, 2019 Case Laws Central Excise

Valuation - the distributor sold the medicines to DMER at higher transaction value. The question of normal price u/s 4 as it stood prior to 2000 does not apply when......
May 1, 2019 Case Laws Central Excise

Reversal of cenvat credit of input service for availing benefit of SSI Exemption - The rule 11 did not cover the credit of input services or credit of CENVAT on capital goods.
May 1, 2019 Case Laws Income Tax

Losses in speculation business - Tribunal have to decide whether principle business of the assessee is of granting of loans and advances or dealing in shares and......
May 1, 2019 Case Laws Income Tax

Right to file appeal by director in individual capacity - assessment order casting liability upon the petitioner in terms of Section 179, making him co-extensively......
May 1, 2019 Case Laws Income Tax

Grant of registration u/s 12AA - assessee would have applied u/s 10(23C) - once the CIT(E) having accepted that the main aim of the society was running of college and......
May 1, 2019 Case Laws Income Tax

Quashing the criminal proceedings - it cannot be held that complaint does not disclose the prima-facie offences which is lodged against the petitioner - Correctness or......
May 1, 2019 Case Laws Income Tax

Addition u/s 68 - unsecured cash credit - initial burden to prove identity, genuineness of the transactions and creditworthiness of the creditor - the identity of the......
May 1, 2019 Case Laws Income Tax

Penalty u/s.271(1)(c) - claimed higher deduction u/s.36(1)(viia) based on opinion of the Central Statutory Auditors - latter on based on different view canvassed against....
May 1, 2019 Case Laws Income Tax

Penalty u/s 271B - receipt from profession or receipt from business - the company in itself cannot be said to be having any professional qualification or education - It.....
May 1, 2019 Case Laws Income Tax

Scope of power of AO in remand proceedings - in remand proceedings by the Tribunal to the AO, no new source of income can be introduced so as to enhance the assessment -....
May 1, 2019 Case Laws Income Tax

Scope of enquiry in ‘Limited Scrutiny’ - AO is not justified in taking up the examination of claim and making addition which is beyond the issues selected for limited......
May 1, 2019 Case Laws Income Tax

Disallowance on account of advances written off - if the direct pieces of evidence are not available with the assessee, then in such a situation, the circumstantial......
May 1, 2019 Case Laws Income Tax

Registration u/s 12AA - At the stage of granting registration, the Ld. CIT has to restrict himself to the objects of the assessee and Genuineness of the activities and......
May 1, 2019 Case Laws Income Tax

Penalty u/s 271D - contravention to the provision of section 299SS - cash gift received from the father - there is no allegation that the assessee has introduced......
May 1, 2019 Case Laws Service Tax

Valuation - liability of service tax - Typically, HSS is neither liable to customs duty nor under sales tax and therefore just because the invoice price was offered to......
May 1, 2019 Case Laws VAT and Sales Tax

Rate of VAT - spirit / liquor - vires of Article 14, 19 and 265 of the Constitution - Merely on assumption that the procedural irregularity may occur, a statutory......

1 ....10 11 12 1314

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: assessment order

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