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 No invoice/e-way bill discrepancy, areca nut seller... TaxTMI Appellate tribunal rejects delay condonation,... TaxTMI Company's expenses disallowed, but no penalty as... TaxTMI Resolving Arbitral Tribunal's Mandate Extension:... TaxTMI Court allows appeal against retrial order for... TaxTMI Provisions restricting input tax credit on... TaxTMI Lack of jurisdiction for AO to invoke Sec 153C... TaxTMI Writ challenging assessment dismissed; assessee... TaxTMI Income from house property additions - ALV capped... TaxTMI Fraudulent employee mishandling led to embezzlement... TaxTMI Taxpayer challenges legality of vague penalty... TaxTMI Tax-free dividend income, interest-free funds... TaxTMI Battle over Betel Nut Classification: Roasted or... TaxTMI Debtor's commercial spaces not excluded from... TaxTMI Penalty for tax evasion detected in inspection... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For May

Home Highlights May

Filter:

Showing 3001 to 3050 of 6674 Records

1 ....57 58 59 606162 63 64 65........ 134

May 23, 2019 Case Laws GST

Scope of Section 17(5)(d) - construction of immovable property (shopping malls) intending for letting out for rent - input tax credit from construction against output......
May 23, 2019 Case Laws Central Excise

Doctrine of Bias - Refusal to transfer appeal - wife is holding the charge of Commissioner (Appeals) and the officer who reviewed the order passed by the Assistant......
May 23, 2019 Case Laws Income Tax

Selection process for the post of Member of ITAT - Selection Committee called 24 most experienced applicants - Rule 4A of the Income Tax Appellate Tribunal Members......
May 23, 2019 Case Laws Income Tax

Deduction of Interest u/s 36(1) - Capital OR revenue - Assessee has also not claimed before us or before the Authorities below that the land in question was put to use......
May 23, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of interest u/s 24(b) - full particulars were given and nothing was hidden from the Department and the disallowance of interest was.....
May 23, 2019 Case Laws Income Tax

Assessment u/s 153C - gift deed which was found, was in respect of transaction which was duly recorded in the books of account of both the donor and donee and such a......
May 23, 2019 Case Laws Income Tax

Penalty u/s 271AAA - when the assessee has failed to specify the manner and substantiate the manner in which the undisclosed income was derived rather embark upon the......
May 23, 2019 Case Laws Income Tax

Revision u/s 263 by CIT - TP adjustment in the book profits u/s 115JB - A.O is not empowered to make any addition or deletion to the profit as per P&L A/c prepared in......
May 23, 2019 Case Laws Income Tax

Condonation of delay of 125 days - misunderstanding and inadequate advice by the Tax Consultant about the correct remedy - On receipt of the order of the First Appellate....
May 23, 2019 Case Laws Income Tax

Allowability of dealers incentive - scope in remand proceedings - this tribunal in remand directions made it clear that the impugned dealers incentive had much accrued......
May 23, 2019 Case Laws Income Tax

Claim of Exemption u/s 54 - there is no prohibition under the Act in claiming exemption u/s 54 in case assessee has not filed a return of income - Such legal claim can......
May 23, 2019 Case Laws Customs

Smuggling of Gold - Illegal importation into India - service of SCN - seized material not being perishable, being gold bars, there was no reason for the Respondents to......
May 23, 2019 Case Laws Customs

Applicability of Notification dated 16.2.2019 - Import from Pakistan - Basic Customs Duty @ 200%, Social Welfare Surcharge @ 10% and IGST @ 28% - goods already entered......
May 23, 2019 Case Laws Service Tax

Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of....
May 23, 2019 Case Laws Service Tax

Demand of service tax - on differences in amount reflected in the ST-3 returns and Form 26AS - without examining reasons for said difference, whether the same was......
May 23, 2019 Case Laws Service Tax

Rejection of VCES declaration - wrongful declaration - Renting of Immovable Property Service - It is provided through Section 108 of Finance Act, 2013 that once a......
May 23, 2019 Case Laws Central Excise

CENVAT Credit - inputs - heavy duty racks - the goods, which have no relationship with the manufacture of a final product, have to be excluded from the definition of......
May 23, 2019 Case Laws Central Excise

CENVAT Credit - duty paying documents - the credit has neither been availed immediately on the receipt of inputs nor has been availed within the six months of the issue.....
May 23, 2019 Case Laws Central Excise

Service/communication of Order - dismissal of appeal on limitation - as the factory was lying closed and the notice was actually delivered by security guard to the......
May 23, 2019 Case Laws Customs

Levy of penalty - Warehousing of goods - Goods missing when it was in their custody - The impugned order is contradictory because the Commissioner has dropped the......
May 23, 2019 Case Laws Service Tax

Refund to SEZ unit - consumption of services wholly in the SEZ - Service tax on finance charges paid for borrowing funds - only mentions that the funds borrowed by the......
May 23, 2019 Case Laws Service Tax

Valuation - The cost of free supply of goods provided by the service recipients to the service provider is neither an amount “charged” by the service provider nor can it....
May 23, 2019 Case Laws Service Tax

BAS - charge for the diesel reimbursed by the service recipients - The appellants had paid service tax on the element of service involved in “filling of diesel” and by......
May 23, 2019 Case Laws Service Tax

Extended period of Limitation - ancillary activity for providing Digital Signature Certificates (DSC) - Business Support Service or not - activity is related to......
May 23, 2019 Case Laws Central Excise

Valuation - inclusion of subsidy in the assessable value - The nature of Scheme in the present Appeals are entirely different as ‘Subsidy’ and not ‘remission’ has been......
May 23, 2019 Case Laws Central Excise

Excisability - Job-work - waste and scrap generated by job worker while processing the goods sent by the principal manufacturer, the Principal manufacturer is not liable....
May 23, 2019 Case Laws Indian Laws

Dishonor of Cheque - Sales tax returns as Proof of transaction between the complainant - summoning the Assistant Commissioner of Commercial Tax to explain the process of....
May 23, 2019 Case Laws Income Tax

Penalty u/s 271D - small amounts on different occasions to meet the urgent business needs has been taken from the company in which assessee is a director and shareholder....
May 22, 2019 Circulars DGFT

Discontinuing submission of physical copy of RCMCs with effect from 1.07.2019 while filling application for incentives/entitlements under FTP and further clarification in the matter
May 22, 2019 Circulars Service Tax

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016
May 22, 2019 Circulars SEBI

Participation of Mutual Funds in Commodity Derivatives Market in India
May 22, 2019 Case Laws GST

Classification of goods - Bags made of Cotton - the bags (handbags/ shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs......
May 22, 2019 Case Laws GST

Levy of GST on ocean freight - where the value of import goods includes Ocean Freight - Vires of N/N. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of......
May 22, 2019 Case Laws Income Tax

Allowability of depreciation intangible rights/assets - company had purchased Imidachlorpid business on slump sale from a company which is not a related concern u/s......
May 22, 2019 Case Laws Income Tax

Allowability of legal & professional fees pertaining to buyback of shares - deduction in respect of expenditure incurred for proceeding of implementation of buyback of......
May 22, 2019 Case Laws Income Tax

Disallowance u/s 43B - nomination charges paid to the State Government at the rate of 10% of the turnover of granite blocks - It is simply a contractual payment of lease....
May 22, 2019 Case Laws Income Tax

Re-assessment u/ss 147 / 148 - no failure on the part of the Assessee to disclose fully and truly the relevant material resulting in such escapement of income in the......
May 22, 2019 Case Laws Income Tax

Remission or cessation of liability u/s 41(1) - AO, based on available material ought to have verified as to whether there is any remission or cessation of liability -......
May 22, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - deemed dividend u/s 2(22)(e) - assessee in its balance sheet has disclosed loan from a sister concern, Therefore, it cannot be said that the......
May 22, 2019 Case Laws Income Tax

TDS u/s 195 - assessee has purchased shrink wrap software or off-shelf software, which is copyrighted article and not purchased any copyright and hence the same is not......
May 22, 2019 Case Laws Income Tax

Rectification u/s 154 - addition u/s. 40(a)(ia) - TDS from the labour charges - other High Court have different view - if issue was considered by the Jurisdictional High....
May 22, 2019 Case Laws Income Tax

Rectification u/s 254 - error apparent on face of record - non-disposal of specific ground raised in the grounds of appeal is an error within the meaning of 254(2) -......
May 22, 2019 Case Laws Income Tax

Addition on valuation of closing stock - excise duty on closing stock of its finished goods - exclusive VS inclusive method - although the method of valuation of stock......
May 22, 2019 Case Laws Income Tax

Dismissal of appeal ex-parte by CIT(A) - Section 250(6) mandate the ld. CIT(A) to dispose of the appeal by setting the point of determination, decision thereon and the......
May 22, 2019 Case Laws Customs

Waiver of Penalty u/s 114A - redemption find u/s 111(o) - goods have been imported by the respondent by claiming benefit of duty exemption to re-export which they tried.....
May 22, 2019 Case Laws Central Excise

CENVAT credit - Though, the appellants are disputing classification as adopted by the Customs but in the meantime, they have paid the differential duty and availed......
May 22, 2019 Case Laws VAT and Sales Tax

Time Limitation - proceedings were initiated under the HGST Act - after enactment of the HVAT Act which came into force w.e.f 01.04.2003, the limitation period......
May 22, 2019 Case Laws VAT and Sales Tax

Penalty u/s 12(3)(b)(iv) of the TNGST Act - penalty cannot be imposed unless return is not filed or the filed return is rejected and, thereafter, assessment is made on......
May 22, 2019 Case Laws VAT and Sales Tax

Maintainability of appeal - pre-deposit - Punjab VAT Act - protection u/s 62(5) can be granted in only in rare of the rarest cases where the impugned order is void and......
May 22, 2019 Case Laws VAT and Sales Tax

Issuance of Form 'C' - purchase of Natural Gas - period July, 2017 to June, 2018 - petitioner sent a letter for issuance of 'C' Form - High Court directed department to.....

1 ....57 58 59 606162 63 64 65........ 134

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

H: Cooperative societies' delayed audit report filing excused due to reas...

H: Unexplained income assessment challenged; statutory appeals allowed to...

H: Property rental income rightly assessed as 'income from house property...

H: Taxman's faceless assessment order quashed for violating natural justice.

H: Co-owners rent income: AOP assessment; Plinth not a building for house...

H: Higher yarn wastage led to tax addition, despite consistent records an...

H: Charitable trust's one-time fundraising event involving donation coupo...

H: Taxman's addition for unexplained property purchase deleted due to inc...

H: Denying registration to trust promoting public welfare activities like...

H: Bank's Tax Tussle: Interest-Free Funds, Bad Debts, and Business Expend...

H: Trust's income taxability: Lack of registration triggers normal tax ra...

H: Event Management Firm Wins Case: Excess Payments Allowed for Business ...

H: Construction firm's tax case: Revenue recognition method upheld, commi...

H: Water meter duty dispute resolved: 'BAYLAN' branded products classifie...

H: Customs broker saved from penalties by amending bills after fictitious...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Consolidated SCN and Order

F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

↑Top