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 Deadline extended for filing income tax returns... TaxTMI Refund claim remanded for re-processing after... TaxTMI ITAT rules on transfer pricing issues:... TaxTMI SEBI tightens merchant banker norms - streamlines... TaxTMI safe harbour rules: Simplified Tax Rules for... TaxTMI India Relaxes CHIMS Registration Rules for... TaxTMI Cheque bounce case: Court upholds validity of... TaxTMI Firm's GST registration cancelled due to... TaxTMI High Court rejects repeated attachment orders... TaxTMI Charity fund invested in joint ventures, risking... TaxTMI US firm's technical advisory services via call... TaxTMI Real Estate Reassessment Debacle: Reopening... TaxTMI Partners' capital withdrawal after reorganization... TaxTMI Court quashes export scheme benefit denial over... TaxTMI Money laundering case cognizance valid despite... 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 151 to 200 of 514 Records

1 2 345 6 7 8........ 11

June 21, 2018 Case Laws Income Tax HC

Loss on sale of debentures - assessee has sold a capital asset which has resulted in a capital loss thus as per the provisions of section 71 the loss suffered on the......
June 21, 2018 Case Laws Income Tax HC

Addition u/s.68 - gift - When however, large amounts are stated to have been gifted, that too by a person having no blood relation with the assessee, the question of......
June 21, 2018 Case Laws Income Tax HC

Levy of penalty u/s 271(1)(c) - failure to take stamp duty value of property u/s 50C being land and building for sale - From a clear distinction between sale......
June 21, 2018 Case Laws Income Tax HC

Approval u/s. 80G(5) - entitlement to benefit of exemption u/s. 11 - fulfillment of terms of section 80G(5C)(iv) by depositing 1 crore of rupees in Prime Minister's......
June 21, 2018 Case Laws Income Tax HC

If the brought forward losses and unabsorbed depreciation are directly relatable to the Transferred Company, the same has to be carried forward in the hands of the......
June 21, 2018 Case Laws Income Tax AT

Penalty proceedings u/s 271(1)(c) - The assessee herein is a technical person and may not necessarily know the complicated tax laws - assessee acting on legal advice,......
June 21, 2018 Case Laws Income Tax AT

Validity of assessment order - non-existent entity (Liquidated company) - There is no information, whether the assessee complied with various provisions of the Act......
June 21, 2018 Case Laws Income Tax AT

Revision u/s 263 - Provisions u/s 263 of the Act becomes redundant, if it is not invoked in such type of cases like the present one where the assessee pleads before the.....
June 21, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(C) - Disallowance of interest expenditure and letter of credit charges - difference of opinion between the AO as well as the assessee that the money......
June 21, 2018 Case Laws Income Tax AT

Set off of loss - speculation loss or not - loss (on account of sale of derivatives) would be allowed to be set off against income arising out of proper business because....
June 21, 2018 Case Laws Income Tax AT

When the genuineness of the transaction has not been doubted by the lower authorities as also the importance of urgency of raising cash loan, the penalty u/s 271D & 271E....
June 21, 2018 Case Laws Customs AT

Suspension of CHA License - The role disclaimed by the appellant for questioning the suspension, if ruled upon at this stage, would render redundant the process under......
June 21, 2018 Case Laws Service Tax AT

Business Auxiliary Services - implementation of Wide Area Network (WAN) - the procurement of service for ETTSA cannot be brought within the levy of service tax under BAS....
June 21, 2018 Case Laws Service Tax AT

Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - works contract service were not used for construction or execution of works contract of building or civil structure.....
June 21, 2018 Case Laws Service Tax AT

GTA Service - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a......
June 21, 2018 Case Laws Service Tax AT

Classification of Services - Site formation and clearing services or mining services? - Water sprinkling is an activity that is required to prevent the dispersal of dust....
June 21, 2018 Case Laws Service Tax AT

The appellant has discharged his duty liability belatedly; consequently the appellant is required to pay interest for the said delay. The provision of section 75 of......
June 21, 2018 Case Laws Service Tax AT

Rejection of Voluntary Compliance Entitlement Scheme (VCES) Declaration - first there is no service of any inquiry letter to the appellants, secondly the information......
June 21, 2018 Case Laws Central Excise HC

Penalty - duty paid before issuance of SCN - Mere depositing the amount does not amount to payment of duty. Payment of duty would arise when the liability is accepted.......
June 20, 2018 Act Rules GST

Inspection and verification of goods - time for recording of the final report in Part B of FORM EWB-03, may be extended for a further period not exceeding three days.
June 20, 2018 Act Rules GST

Centralized registration in case of GTA - GST - a transporter who is registered in more than one State or UT having same PAN, may apply for a unique common enrolment......
June 20, 2018 Case Laws VAT and Sales Tax HC

Penalty u/s 70[2][a] of the KVAT Act, 2003 - availing ITC on he basis of fake and false invoices - burden of proving that the claim of input tax credit is correct, is......
June 20, 2018 Case Laws Income Tax HC

Accrual of income - Unspent amount of donations - The donation which pertains and to be used and spent during the next F.Y. cannot be treated as the income of the year......
June 20, 2018 Case Laws Income Tax AT

Charitable activity - relief of the poor - AO has himself accepted that the assessee to have been working with poor, marginal artisans and women crafts producers......
June 20, 2018 Case Laws Income Tax AT

Validity of assessment u/s 153C - scope of the special audit u/s 142(2A) - non speaking order - Since the extended period was taken under the guise of Special audit,......
June 20, 2018 Case Laws Income Tax AT

Special audit u/s 142(2A) - order is silent as to on what basis and on what grounds, the accounts proposed to audit u/s 142(2A) were considered complex - Mere reference.....
June 20, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - need for specification of charge - When the charge is to be framed against any person so as to move the penal provisions against him, he/she......
June 20, 2018 Case Laws Income Tax AT

Disallowance of foreign travel expense - these expenditure has not been stated to be incurred for the personal expenditure of the directors it was also not shown before.....
June 20, 2018 Case Laws Income Tax AT

Long term capital loss - Right as a capital asset created by MOU duly registered and the allotment letter, within the meaning of section 2(14) therefore when this right.....
June 20, 2018 Case Laws Companies Law AT

Oppression and mismanagement - it was not a mere handover of running of the business but the business itself had been sold behind the back and without the knowledge of......
June 20, 2018 Case Laws Customs AT

Misappropriation of duty free goods - The appellant have not involved themselves in sale or diversion of goods. In fact they have themselves been a victim of a fraud. In....
June 20, 2018 Case Laws Customs AT

Penalty u/s 112(a) of the Customs Act, 1962 on partner of CHA - The adjudicating authority himself is not sure about the involvement of the appellant in the modus......
June 20, 2018 Case Laws Service Tax AT

Reverse charge - import of services - Management consultant service or Legal services - M/s. Pinsent Masons are a law firm registered with “Solicitor’s Regulation......
June 20, 2018 Case Laws Service Tax AT

Convention Service - liability of service tax - complimentary convention facility being provided along-with renting of room service - since use of convention room is......
June 20, 2018 Case Laws Service Tax AT

Classification of services - sub-contract - advertising agency service or not - Fitment within an alternative classification suffices to erase the proposal in the notice....
June 20, 2018 Case Laws Central Excise AT

Excisability/movability - 'Fired Heater' fabricated at site - Since Revenue has failed to produce any evidence regarding movability and marketability of the said fire......
June 20, 2018 Case Laws Central Excise AT

Valuation - Related Person - Although a company, Partnership firm, Body Corporate, HUF, trust cannot be a relative of the others, but since the three companies in the......
June 20, 2018 Case Laws Central Excise AT

Classification of goods - Guest Room Control Systems (GRCS) - the said product has temperature control device i.e thermostat attached to it is classifiable under chapter....
June 20, 2018 Case Laws Central Excise AT

Whether repacking, inspection, labeling, affixation of MRP without price revision, affixation of “marketed by” label, affixing “HONDA” tape/sticker would be activities......
June 19, 2018 Case Laws Service Tax AT

BAS - At best it can be said that they have participated in promotion of the brand name of ‘Coca Cola’, ‘Pepsi’ etc. Such activities cannot be brought under ‘Promotion......
June 19, 2018 Case Laws Income Tax AT

Scrutiny assessment u/s 143(3) - in the absence of issue and service of notice u/s. 143(2) the re-assessment made by the AO u/s. 143 r.w.s. 147 for the AY 2011-12 became null and void.
June 19, 2018 Case Laws Income Tax AT

Additions u/s 41(1) for cessation of liability - simply because the liability is outstanding for quite some years the liability does not seize to exist - mere entry in......
June 19, 2018 Case Laws Income Tax AT

Disallowance of amount paid on donation and subscription - this claim is not fully verifiable in the absence of the relevant details and supporting documentary evidence.....
June 19, 2018 Case Laws Income Tax AT

Disallowance of labour charges - assessee violated the relevant statutory provision relating to PF & ESI Scheme in respect of the said workers - it would be fair and......
June 19, 2018 Case Laws Income Tax AT

Disallowance of exemption u/s 54F - assessee failed to deposit unutilized funds in a capital gains account scheme before filing the return of income u/s 139(1) -......
June 19, 2018 Case Laws Income Tax AT

Deduction u/s 80P - interest received on deposits with Sub Treasury - investment in treasury/banks and earning interest on the same is part of the banking activity of......
June 19, 2018 Case Laws Insolvency and Bankruptcy AT

Corporate insolvency process - Those who will watching the proceeding such as (suspended) Board of Directors or its Partners; Operational Creditors or its......
June 19, 2018 Case Laws Central Excise AT

Classification of goods - Wrap Knit Fabric - Since the strips in the present case are of width less than 5mm, the classification of Warp Knit Fabrics made therefrom will....
June 19, 2018 Case Laws Central Excise AT

Manufacture - activity of fabrication of storage tanks of various capacities - activity of converting steel sheets into the form of storage tanks amounts to manufacture.....
June 19, 2018 Case Laws Customs AT

Liability of Customs Duty - Yellow peas - There is dispute as to the correct date on which the Entry Inwards was granted to the vessel “MV Riva Wind" - there is no......

1 2 345 6 7 8........ 11

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

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

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

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

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