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 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 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 Goods matched documents like e-way bill and... TaxTMI Income tax reassessment validity: AO initiated... TaxTMI Sale-purchase loss disallowed unreasonably by tax... TaxTMI Revision: Hospital receipts verified, partial... TaxTMI Inflated invoices by employees led to pre-existing... 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 3501 to 3550 of 6674 Records

1 ....67 68 69 707172 73 74 75........ 134

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......
May 31, 2018 Case Laws GST

Health care services - GST Provisions - Applicant providing the services of diagnosis, pre & post counseling! therapy and prevention of diseases by providing tests that.....
May 31, 2018 Case Laws GST

GST on Health care services - intra-state supply of Health care services attract NIL rate of central tax as per SL.No.74 of the Notification No. 12/2017- Central Tax......
May 31, 2018 Case Laws Income Tax

Seeking compensation from the Income Tax Department - Loss of interest due to premature withdrawal of the FDRs and retention of money by the respondents - HC directed......
May 31, 2018 Case Laws Income Tax

Condoantion of delay in filing an application for Revision u/s 264 - there is a clear provision for condoning the delay - thus the right of revision could be avoided by.....
May 31, 2018 Case Laws Income Tax

Validity of reopening of assessment - it used to take accommodation entires of the share capital/share premium etc., in various years from the various Kolkata based......
May 31, 2018 Case Laws Income Tax

Exemption u/s 11 - Contravention of Section 13(1)(d) - Since dividend income is exempt, no income remains taxable at Maximum Marginal rate - HC
May 31, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - Interest income earned by the assessee from the short term deposits made with the State Bank of India is not eligible for deduction u/s 80P(2)(a)(i) - AT
May 31, 2018 Case Laws Income Tax

Business income - activities carried out by the assessee company by rendering technical handling services to the other airlines in India and has certainly connected with....
May 31, 2018 Case Laws Income Tax

Determination of fair market value u/s 50C(2) - If the assessee has made a specific claim before the AO, then AO is under legal obligation to call for the valuation......
May 31, 2018 Case Laws Income Tax

Reopening of assessment - Jurisdiction of AO - AO, Mumbai who has issued the notice u/s 148 was not having jurisdiction as only AO, Dehradun was having the jurisdiction.....
May 31, 2018 Case Laws Service Tax

Extended period of limitation - Non-payment of service tax - advertising services - the assessee has definitely suppressed the value of taxable services rendered and......
May 31, 2018 Case Laws Service Tax

Claim of benefit of Abatement while availing Cenvat Credit - restaurant and short term accommodation services - the appellant has followed the proportionate method for......
May 31, 2018 Case Laws Service Tax

CENVAT credit - service tax paid on hiring of Cranes, Hydra Cranes, Excavators etc. - denial of credit on the ground that these items are not capital goods as they are......
May 31, 2018 Case Laws Service Tax

CENVAT credit - invoking extended period for demand - different view of the second audit party could not claim suppression of facts for invoking extended period for demand. - AT
May 31, 2018 Case Laws Central Excise

Duty of excise on clearance of dutiable by-products - removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as.....
May 31, 2018 Case Laws Central Excise

Refund of unutilized CENVAT credit - accumulated CENVAT credit of service tax paid on input service used for manufacture and export of final products - export has not......
May 31, 2018 Case Laws Central Excise

Service tax liability raised under reverse charges mechanism - discharge of service tax liability is done by transporters themselves thus again demanding the service tax....
May 31, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - semi finished goods and intermediate goods destroyed during fire accident - demands raised of reversal of Cenvat Credit on the inputs confirmed - AT
May 31, 2018 Case Laws Central Excise

CENVAT credit - electricity produced in the factory premises and consumed for production of excisable goods, assessee is entitled to avail Cenvat credit on inputs used......
May 31, 2018 Case Laws VAT and Sales Tax

Attachment orders - Forcibly collection of post-dated cheques - without any order of assessment or without initiation of assessment proceedings - The Department cannot......
May 30, 2018 News GST

Special Refund Fortnight from 31.05.2018 to 14.06.2018
May 30, 2018 Circulars Service Tax

Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM)
May 30, 2018 Circulars DGFT

Guidelines for filing/processing of MEIS applications in case of Project Exports.
May 30, 2018 Circulars Customs

Clarification regarding legislative changes relating to Customs Act, 1962 and issuance of Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
May 30, 2018 Circulars GST

Clarifications on refund related issues – order to clarify these issues and with a view to ensure uniformity in the implementation of the provisions of the law across......
May 30, 2018 Circulars Customs

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems - CBIC prescribed the procedure to be followed.

1 ....67 68 69 707172 73 74 75........ 134

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

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

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...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

↑Top