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 SEBI tightens merchant banker norms - streamlines... TaxTMI safe harbour rules: Simplified Tax Rules for... TaxTMI Firm's GST registration cancelled due to... TaxTMI High Court rejects repeated attachment orders... TaxTMI Charity fund invested in joint ventures, risking... TaxTMI Replaces notary attestation with self-attestation... TaxTMI Waiver of tax demands, penalties for FY 2017-20 if... TaxTMI Clarification on rectifying ITC denials due to... TaxTMI Market regulators issue guidelines for exchanges,... TaxTMI Taxpayers can utilize GST input tax credit for... TaxTMI ITC time limit in GST causing double taxation and... TaxTMI Income Tax authority's surprise check leads to... TaxTMI Additional income offer doesn't attract penalty;... TaxTMI Correct application of tax laws on accommodation... TaxTMI Portion of expenses disallowed due to lack of... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For June of 2018

Home Highlights June June 2018 Year 2018

Filter:

Showing 1 to 50 of 514 Records

12 3 4 5........ 11

June 30, 2018 Case Laws Service Tax AT

Classification of services - deputation of certain qualified technical staff to joint venture companies for performing the assigned duties - Appellant cannot be put to......
June 30, 2018 Case Laws Income Tax HC

Expenditure of acquisition of distribution rights of feature film - There can be no deduction permissible on the cost of acquisition without generation of income......
June 30, 2018 Case Laws Income Tax HC

Only when a return is filed claiming deduction under Section 80P, the AO will be enabled to first consider the question of eligibility of the assessee and then consider.....
June 30, 2018 Case Laws Income Tax HC

Agricultural produce - tapping of toddy is a traditional agricultural enterprise within the State and the State also encourages it; as distinguished from the foreign......
June 30, 2018 Case Laws Income Tax HC

Mode of computation - sale of tenancy rights - Benefit of indexation - Cost of acquisition to be taken as NIL for Fair Market Value (FMV) as on 1.4.1981 - Scope of......
June 30, 2018 Case Laws Income Tax AT

Eligibility for exemption u/s 11 - proof of charitable activities - Testing of water and thereby supplying good quality of water contribute to health of the people. -......
June 30, 2018 Case Laws Income Tax AT

Computation of MAT - Addition on debenture redemption reserve fund - adjustments to book profit u/s. 115JA/ 115JB - the amount set aside to redeem debentures must be......
June 30, 2018 Case Laws Income Tax AT

TDS liability - Furnishing of PAN by the transporters (GTA) - section 194C(6) and 194C(7) are independent of each other and cannot be read together to attract......
June 30, 2018 Case Laws Income Tax AT

Sludge/waste oil is bye-products which are used in the power generation, therefore, the same is part and parcel of business of the assessee and is eligible for deduction u/s 80IA.
June 30, 2018 Case Laws Customs SC

Interpretation of Statute - Refund of SAD - A mere conversion of imported logs in the Sawn Timber without loss of identity of the original product would not deprive the.....
June 30, 2018 Case Laws Customs HC

Refund claim - Mere filing and pendency of the review petitions would not enable the Department to withhold the refund claims of the petitioner, whose writ petition was.....
June 30, 2018 Case Laws Customs AT

Valuation of imported goods - Titanium Dioxide Anatase B101 - the revenue has taken the quantity of grade and country of origin into consideration for comparing......
June 30, 2018 Case Laws FEMA HC

FEMA - Power to compound contravention - RBI was not bound to put an end to the compounding proceedings - the compounding proceedings initiated vide the compounding......
June 30, 2018 Case Laws FEMA AT

Offence under FEMA - Adjudicating Authority is correct in holding that Sh. Rajesh S. Adani is the person incharge and responsible for the conduct of business of AEL and.....
June 30, 2018 Case Laws Service Tax AT

Sale or service - Commercial Training or Coaching Service - sale of study material to students - benefit of Exemption N/N. 12/2003 dated 26/06/2003 will be available for....
June 30, 2018 Case Laws Service Tax AT

Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the gross amount charged under N/N. 15/2004-ST, including the....
June 30, 2018 Case Laws Service Tax AT

Refund of service tax paid which is otherwise exempted - Rejection on the ground that the same is filed beyond the period of limitation u/s 11B of CEA - Provisions of......
June 29, 2018 Notifications Customs

Fixation of Traiff Values - Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver - Notification as amended.
June 29, 2018 Notifications Companies Law

Central Government constitutes New Bench of the National Company Law Tribunal at Jaipur - Total benches increased to 11 from 10 - Notification as amended.
June 29, 2018 Notifications GST

GST on Reverse Charge Mechanism (RCM) u/s 5(4) of IGST / 9(4) of CGST - procurement of supplies from unregistered persons - levy deferred till the 30.09.2018 - See......
June 29, 2018 Circulars DGFT

No supplementary claims for scrips under chapter 3 of the FTP 2015-20 would be admissible - DGFT
June 29, 2018 Case Laws Income Tax HC

Determination of real income - method of valuation of stock - where from the computation, the real income could not be properly deduced, the computation should be made......
June 29, 2018 Case Laws Income Tax HC

Deduction u/s 10B denied - manufacturing / production activity in the course of export or not - finishing activity after procurement of semi-finished garments - claim of....
June 29, 2018 Case Laws Income Tax HC

Reopening of assessment - no notice under Section 143(2) was issued - Section 292BB of the Act does not dispense with the issuance of any notice that is mandated to be......
June 29, 2018 Case Laws Income Tax HC

Grant of investment allowance on weighing machines, computers and electrical appliances, etc. - blending of tea or coffee - The phrase “for the purpose of” has to be......
June 29, 2018 Case Laws Income Tax HC

Assessment u/s 153A - Whether a loss return filed within the time specified in the notice under Section 153A(1)(a) is required to be treated as a return filed in......
June 29, 2018 Case Laws Income Tax HC

Rectification of mistake - mistake in charging interest - error apparent on the face of record- there can be variation in charging interest, and such variation can be......
June 29, 2018 Case Laws Income Tax AT

Rental income received by the Assessee - owners of the property have allowed the assessee firm to create sub-tenancy with the regard to the premises - assessee is the......
June 29, 2018 Case Laws Income Tax AT

Assessment u/s 153A - As per Section 153A, simple notice has to be given to the assessee. Thus, the contention of the Ld. AR that issue of notice u/s 143(2) within......
June 29, 2018 Case Laws Income Tax AT

Penalty u/s 271FA - assessee failed to file Annual Information Return (AIR) within the prescribed time limit, as specified in section 285BA read with rule 114E of the......
June 29, 2018 Case Laws Income Tax AT

MAT u/s 115JB - book adjustments - When share of income from firm is exempt u/s.10 2(A) of the Act, necessarily share of loss is also exempt - what the AO did was in......
June 29, 2018 Case Laws Central Excise AT

Refund - the refund claim stands filed within one year of the amount paid wrongly, supporting documents were filed beyond the period of one year does not make the refund....
June 29, 2018 Case Laws Central Excise AT

Reversal of CENVAT Credit - benefit exemption notification availed - the provisions of Rules are not attracted in case in hand where CT-3 certificate has been issued -......
June 29, 2018 Case Laws VAT and Sales Tax SC

Classification of goods - aloe vera juice - the entry "processed vegetable" is of wide amplitude and would within its ambit include aloe vera juice which can only be......
June 28, 2018 Case Laws Income Tax HC

Interest income earned on bank deposits - Income made out of share capital received from the Reserve Bank of India - to be taxed as “Income from Other Sources” - or to......
June 28, 2018 Case Laws Income Tax HC

Appeal by a person denying liability to deduct tax - appealable orders - Tribunal held that said appeal before the Commissioner of Income Tax [Appeals] was not......
June 28, 2018 Case Laws Income Tax AT

Disallowance u/s 40A - payment in case exceeding permissible limits - purchase of land from the farmers - payment was made on Sunday, when the banks were closed -......
June 28, 2018 Case Laws Income Tax AT

Undisclosed investment in equipment U/s 69 - the channel has gone on air in the financial year 20010-11 pertaining to assessment year 2011- 12 and if any addition has to....
June 28, 2018 Case Laws Insolvency and Bankruptcy AT

Corporate insolvency process - existence of dispute - If the dispute is frivolous unsupported by any evidence, the spurious defence is to be rejected. However, on the......
June 28, 2018 Case Laws Customs AT

Delay in re-export of goods after processing - It will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they.....
June 28, 2018 Case Laws Indian Laws HC

Dishonor of cheque - insufficiency of funds - suppressed the fact that he has received the letter from the accused even before presenting the cheques. A person who is......
June 28, 2018 Case Laws Indian Laws HC

Dishonor of cheque - Jurisdiction of the courts - under the amended provision of Negotiable Instruments Act, the complaint u/s 138 of Negotiable Instruments Act can be......
June 28, 2018 Case Laws Indian Laws HC

Dishonor of Cheque - insufficiency of funds - A director, who was not in charge of and was not responsible for the conduct of the business of the Company at the relevant....
June 28, 2018 Case Laws Service Tax AT

Service or sale - sale of packed food to the airlines - Since the appellant was simply supplying the food and was not serving the same to the passengers on board, it was....
June 28, 2018 Case Laws Service Tax AT

When the return has to be filed by the appellant, it is expected that they reflect the correct figures in the returns and not by doing so, they have suppressed the value....
June 28, 2018 Case Laws Service Tax AT

Adjustment of excess service tax paid against the subsequent service tax due - Though the provisions of Rule 6(4A) and 6(4B) are inserted subsequently but they are......
June 28, 2018 Case Laws Central Excise AT

Refund claim - amount of pre-deposit debited from cenvat credit - For a settled issue pursuant to Order-in-Appeal which is not further challenged in appeal before Higher....
June 28, 2018 Case Laws Central Excise AT

Refund in cash - In view of Section 142(6)(a) of Central Goods & Service Tax Act, any amount of credit found to be admissible to the claimant shall be refunded to him in cash.
June 28, 2018 Case Laws Central Excise AT

Manufacture - classification - Captive consumption - the preparation of impugned goods is in one stage process under controlled temperature and pH and addition of......
June 28, 2018 Case Laws VAT and Sales Tax HC

Levy of Surcharges for promoting indigenous and local business. - In the absence of such an objective in the Budget Speech, the stand taken by the State cannot be......

12 3 4 5........ 11

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Limitation period for filing appeal

H: Export facilitation: IGST refund on postal exports enabled. Provide IG...

H: Simplified brand rate drawback claims filing for Bengaluru exporters.

H: Deadline Extended for Liquidators to File Forms Under IBC Until Dec 2024.

H: Tech park shrinks as land denotified for infrastructure.

H: Pharma SEZ in Gujarat downsized, unused land repurposed for infrastruc...

H: Gov't revokes IT Special Economic Zone status in Kerala's Kannur district.

H: Land parcel denotified for IT SEZ at Cheemeni Village, Kerala after co...

H: Govt rescinds SEZ notification for 46.87 hectares in Bori village, fol...

H: New rules allow stock account holders to nominate beneficiaries for se...

H: Govt approves IIIT Hyderabad for tax exemption on scientific research ...

C: SMS and E-mail alerts to investors by stock exchanges

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Misuse of power

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...

A: MONITORING COMMITTEE FOR CORPORATE INSOLVENCY RESOLUTION PROCESS CASES

A: CONTINUATION AND VALIDATION OF RECOVERY PROCEEDINGS IN GST

A: Common Mistakes to Avoid: AGM for OPC

A: Demand cannot be raised solely based on the oral statement of witness ...

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

F: No response for grievance filed on 29-10-2024

F: rcm for fy 2020-21

F: Loss due to fire or theft GST Trearment

F: INTEREST LIABILITY

C: Extension of time for filing Forms to monitor liquidation and voluntar...

N: Central Government approves ‘International Institute of Information Te...