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

TMI - e-Newsletter TaxTMI Income-tax Rules Amended: Form 3CD Gets Major... TaxTMI SCN Issued Two Days Beyond Section 73(2) Deadline... TaxTMI CBIC Revises Tariff Values Under Section 14(2) for... TaxTMI Diamond Imprest Authorisation Form Updated with... TaxTMI Sea Cargo Manifest Regulations: CBIC Extends... TaxTMI CBIC Implements Electronic Processing for Personal... TaxTMI CBDT Authorizes Waiver of Interest on Delayed... TaxTMI GST Assessment Order Set Aside for Lacking Document... TaxTMI SEBI Introduces New Governance Rules for High Value... TaxTMI Government exempts Bengal gram from AIDC and SWS... TaxTMI CGST Rules Amended: Rule 164 Changes Affect Tax... TaxTMI SEBI Eases ESG Compliance: New Green Credit... TaxTMI CBIC Clarifies Section 128A Waiver Eligibility for... TaxTMI Transfer of Development Rights Constitutes... TaxTMI GST Fraud Mastermind Denied Bail Under Sections... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For June of 2017

Home Highlights June June 2017 Year 2017

Filter:

Showing 201 to 250 of 304 Records

June 8, 2017 Case Laws Income Tax AT

Non-Compete Fees Ineligible for Depreciation: Not Classified as Intellectual Property Under Tax Rules.
June 8, 2017 Case Laws Income Tax AT

Assessee Cannot Claim "Mark to Market" Losses on Forward Contracts Settled by Actual Delivery Using Export Receivables.
June 8, 2017 Case Laws Income Tax AT

Taxpayer's Sale of Development Right Not Subject to Capital Gains Tax Under Development Control Regulations.
June 8, 2017 Case Laws Income Tax AT

Deduction Allowed u/s 80P(2) as Registrar Confirms Assessee as Primary Agricultural Credit Society.
June 7, 2017 Case Laws Service Tax AT

Refund Claim for Excess Duty on Freight Charges Filed; Unjust Enrichment Not Applicable Due to Reverse Charge Mechanism Payment.
June 7, 2017 Case Laws Service Tax AT

Reverse Charge Mechanism: Tax Liability in GTA Service Extends to Individuals and Firms u/r 2(1)(d)(v.
June 7, 2017 Case Laws Service Tax AT

Service Tax on GTA Services Applies Only to Service Charges, Not on Toll Tax Reimbursements.
June 7, 2017 Case Laws Service Tax AT

Appellant Avoids Penalty Due to Good Faith Belief That Rental Services Were Non-Taxable Under Service Tax Law.
June 7, 2017 Case Laws Central Excise AT

CENVAT Credit Allowed for Tyre Re-treading and Vehicle Maintenance Services Used in Coal Mine Dumpers.
June 7, 2017 Case Laws Central Excise AT

Excise Valuation: No Deduction for MRP Goods in Quantity Discounts; Full Value Must Be Considered.
June 7, 2017 Case Laws Central Excise AT

CENVAT Credit Not Reversible for Raw Materials Lost in Fire Before Becoming Finished Goods, Per Rule 21.
June 7, 2017 Case Laws Central Excise AT

Swaging, welding pipes to form poles, and capping is classified as manufacturing under Central Excise rules.
June 7, 2017 Case Laws Central Excise AT

"Milk Treat" Lacks Cocoa, Not Chocolate Under Tariff Heading 19053211, Per Central Excise Case Laws.
June 7, 2017 Case Laws Customs AT

Duty Demand Upheld for Undeclared Imports; Interest Charged, but Initial Penalty Overturned for Rule Violation on Stock Transfer.
June 7, 2017 Case Laws VAT and Sales Tax HC

High Court Rules Liquor Vendors Must Remit Collected Sales Tax Merged with Excise Duty to Department as Required by Law.
June 7, 2017 Case Laws Companies Law HC

Company Faces Winding Up Petition Over Unpaid Debts, Unable to Dispute Statutory Demand Effectively.
June 7, 2017 Case Laws Companies Law HC

High Court Reviews Winding Up Petition on Debt Inability; Disregards Fraud, Forgery, and Fabrication Allegations in Company Law Case.
June 7, 2017 Case Laws Income Tax HC

Court Clarifies Article 226 Jurisdiction: No Relief for Petitioners Benefiting from Own Wrongdoing in Tax Settlement Cases.
June 7, 2017 Case Laws Income Tax AT

Capital Gains Miscalculation: Property Sold in 2004, Registered in 2008, Affects Ownership Status and Tax Liability.
June 7, 2017 Case Laws Income Tax AT

CIT(A) Directs Assessing Officer to Allow TDS Credit on Fresh Claim via Section 154 Without Revised Return Filing.
June 7, 2017 Case Laws Income Tax AT

CIT's Section 263 Notice Challenged Due to Misclassification of IT Park Building as Trading Stock.
June 7, 2017 Case Laws Income Tax AT

Shareholding Calculation for Assessee u/s 2(22)(e) Must Exclude Subsidiary's Shares as Irrelevant.
June 7, 2017 Case Laws Income Tax AT

Court Rules Rent-Free Housing for Part-Time Director Must Follow Municipal Guidelines, Not Past Rent Values, Under Sec 28(iv).
June 7, 2017 Case Laws Income Tax AT

Expenses Can't Be Disallowed Only on Self-Made Vouchers Without Identifying Specific Deficiencies in Them.
June 7, 2017 Case Laws Income Tax AT

Amendment in Income Tax Act Section 10(23FB) Denies Exemption for 2008-09 and 2009-10; Assessee Must Offset Business Loss.
June 7, 2017 Case Laws Income Tax AT

India-Canada DTAA: ONGC's Training and Research Partnership Makes Technical Fees Taxable in India.
June 6, 2017 Case Laws Service Tax AT

Royalty for Technical Knowhow Not Subject to Service Tax Under "Intellectual Property Service" Category.
June 6, 2017 Case Laws Central Excise AT

Assessee's Duty Calculation Post-Unit Closure Valid if Offset Correctly, Complies with Statutory Scheme.
June 6, 2017 Case Laws Central Excise AT

CENVAT Credit Approved: Fabrication, Nursing, Travel, and Membership Services Deemed Related to Manufacturing Activities.
June 6, 2017 Case Laws Customs AT

Refund Claim for Excess Duty Paid on Imports Valid Despite Uncontested Bill of Entry Assessment Under Concessional Duty Notification.
June 6, 2017 Case Laws Customs AT

Appellant Loses Right to Challenge Valuation After Mis-Declaration; Revenue's Valuation and Duty Stand Firm.
June 6, 2017 Case Laws Income Tax AT

Income Cannot Be Double Taxed: Revenue Must Allow Deduction for Another Taxpayer if Recognized as Capital Gains Income.
June 6, 2017 Case Laws Income Tax AT

Court Rules in Favor of Taxpayer: Mistake in Deduction Section Does Not Affect Revenue Interests, Vacates Section 263 Order.
June 6, 2017 Case Laws Income Tax AT

Court Rules No Accrued Right for Assessee to Claim Final 10% Payment Due to Contractual Terms.
June 6, 2017 Case Laws Income Tax AT

Section 271(1)(c) Penalty Not Applicable for Undisclosed Foreign Income After Accepted Revised Return Filed u/s 153A.
June 6, 2017 Case Laws Income Tax AT

Capital Gains Assessment: Commissioner of Income Tax (Appeals) Uses BSE Prices from Sep-Nov 2000 for Fair Valuation.
June 6, 2017 Case Laws Income Tax AT

Potential Rent Income Excludes Interest from Tenant's Fixed Deposit u/s 23(1); Not Taxable as Business or Property Income.
June 6, 2017 Case Laws Income Tax AT

Transfer Pricing Error: Incorrect Income Imputation Due to Non-Existent Agreement u/s 92(1) of Income Tax Act.
June 6, 2017 Case Laws Income Tax AT

No Penalty for Delay in e-TDS Returns Due to Reasonable Cause u/s 272A(2)(K.
June 5, 2017 Notifications Income Tax

TDS Form 16 for Salaries Due by June 15 as per Income-tax (10th Amendment) Rules 2017.
June 5, 2017 Case Laws Service Tax AT

Court Rejects Appellants' Claim of Composite Contract; 45% Allocated for Maintenance, 55% for Operation Fee.
June 5, 2017 Case Laws Service Tax AT

Service Tax Case: Consumables and Spares Must Be Included in Gross Value for Maintenance Services Taxation.
June 5, 2017 Case Laws Service Tax AT

Tax Authorities Cannot Reclassify Already Taxed Services Under Different Categories, Even for Pre-June 2007 Non-Taxable Services.
June 5, 2017 Case Laws Service Tax AT

Service Tax Payments Made for Specific Past Liabilities; Self-Initiated Refund Not Permitted Under These Circumstances.
June 5, 2017 Case Laws Service Tax AT

Refund Claim Exempt from Limitation Period Due to Deposit Under Protest in Ongoing Litigation, Per Section 11B.
June 5, 2017 Case Laws Central Excise AT

Manufacture of Foots Oil and Wax under Tariff Items 27129090 and 27122090 Not Considered Manufacturing Per Excise Rules.
June 5, 2017 Case Laws Central Excise AT

Appellant Entitled to CENVAT Credit on Duty-Paid Goods Exported, Per Rule 16 Decision.
June 5, 2017 Case Laws Customs AT

Anti-dumping duty imposed on Flexible Slabstock polyol imports after comprehensive evaluation confirms final recommendation.
June 5, 2017 Case Laws Customs AT

Non-Basmati Rice Export Banned Due to 21% Mixed Varieties, Violating Foreign Trade Policy and Customs Rules.
June 5, 2017 Case Laws Income Tax AT

Income Return Without Audit Report Deemed Non-Existent; No Penalty u/s 271B Due to Delayed Audit.

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST Payment Made via DRC-03 Without Filing DRC-03A: Procedural Lapse o...

F: Input Tax Credit Available for Technical Services Used in Foreign Busi...

C: Investment Advisers and Research Analysts Can Now Collect Advance Fees...

H: Insolvency Professionals Must Use Baanknet Platform for Liquidation Sa...

H: SEBI Extends Timeline for Retail Algorithmic Trading Standards to Augu...

F: Input Tax Credit on Guest House Rent: Navigating Section 17(5) Restric...

F: Superintendent's Authority to Issue DRC-07 Summary When Original Deman...

F: Soil Purchase for Resale: Can Dispatch Challans Replace Proper Invoice...

F: GST Audits Have No Time Limitation Under Section 65, Unlike Show Cause...

A: Mandatory GSTR-1 Filing: Reporting Outward Supplies Under GST With 15 ...

A: Filing OPC Annual Returns: 180-Day Deadline, Required Forms, and Commo...

A: Deodorant Sprays vs. Traditional Attars: Why Natural Indian Perfumes O...

A: Low-Quality Chinese Imports Harm Indian Industries: Solutions Include ...

A: Comprehensive Export Risk Management: Strategies for Political, Econom...

A: India's Pharmaceutical Industry Seeks to Reduce Dependence on Chinese ...

A: Proposed U.S. Tariffs on Indian Pharmaceuticals Could Raise Drug Price...

A: Saharanpur Wooden Craftsmanship: Traditional Artistry Supporting Artis...

A: Preserving Cultural Heritage: How Mithila Paintings Support Women Arti...

A: Mughal-Inspired Mirzapur Rugs: Preserving Traditional Craftsmanship Wh...

H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...

H: GST Time Extension During COVID-19: Court Defers Ruling on Section 168...

H: Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud throug...

H: Lufthansa Wins Challenge Against Withholding Tax Rate Change Under Ind...

H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...

H: Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable ...

H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...

H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...

H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...

H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...

H: Courier Company Penalized for CIER Violations Despite KYC Compliance C...