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 Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For June of 2019

Home Highlights June June 2019 Year 2019

Filter:

Showing 251 to 300 of 697 Records

1 ....2 3 4 567 8 9 10........ 14

June 21, 2019 Case Laws Customs

Jurisdiction - invocation of provisions of Section 18 of the Customs Act - reclassifying the same product - notwithstanding the petitioners having a statutory......
June 21, 2019 Case Laws Customs

Suspension of CHA / CB License - no physical verification of the premises or address of the IEC holder is mandated in the CBLR regulation, nor it is a general......
June 21, 2019 Case Laws Insolvency and Bankruptcy

Initiation of CIRP - there exists serious dispute pending in between the Operational Creditor and the Corporate Debtor about the amount of debt, which require proper......
June 21, 2019 Case Laws Service Tax

In order to avail the benefit of exemption notification, it was for the petitioner to establish that the petitioner fulfilled the conditions with regard to supply to the....
June 21, 2019 Case Laws Service Tax

Refund of excess paid service tax - The rejection of refund claim only on the ground that the issue of Service Tax liability on notional interest is pending is not sustainable in law
June 21, 2019 Case Laws Service Tax

Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation....
June 21, 2019 Case Laws Central Excise

Section 11AC is a penal provision. Once it is held to be prospective in nature, it becomes effective only from the date it was brought into force i.e. 28-9-1996.......
June 21, 2019 Case Laws Central Excise

Delayed adjudication of show cause notice - SCN issued in 2006 - adjudicated in 2018 - The Department has failed to put forth any justification or show any explanation......
June 21, 2019 Case Laws VAT and Sales Tax

Input tax credit - KVAT Act - in the absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling......
June 21, 2019 Case Laws VAT and Sales Tax

Validity of assessment order - Without embarking upon the exercise of ascertaining whether the first respondent has applied his / her mind independent of the proposal......
June 21, 2019 Case Laws VAT and Sales Tax

Deemed assessment - making an assessment with regard to an assessee by relying on details in the websites and web portals of other entities / individuals - order set......
June 20, 2019 Circulars Income Tax

'Assessment of Firms'-some of the important issues to be kept under consideration by the Assessing Officers while framing assessment
June 20, 2019 Circulars Income Tax

Clarification regarding non-allowability of set-off of losses against the deemed income under section 115BBE of the Income-tax Act, 1961 prior to assessment-year 2017-18
June 20, 2019 Notifications Customs

Manufacture and Other Operations in Warehouse Regulations, 2019
June 20, 2019 Case Laws GST

Filing of TRANS1 - Input tax credit of the duties for the period prior to 01.07.2017 though reflected in the declaration filed by the petitioner in Tran1 form is not......
June 20, 2019 Case Laws GST

Cancellation of registration u/s 30 - non filing of return October 2018 to April 2019 - Karnataka Goods and Services Act, 2017 - direct the petitioner to submit the......
June 20, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - the onus lies on the assessee to establish that the addition sustaied by Mutual Agreement Procedure(MAP) under DTAA with India and other......
June 20, 2019 Case Laws Income Tax

Addition u/s 68 - proof of identity, creditworthiness and genuineness of the loan obtained - loans have been advanced by the companies through banking channels or from......
June 20, 2019 Case Laws Income Tax

Registration u/s. 12AA - Mother’s Pride School on a franchise basis - A playschool cannot, by any stretch of imagination, be regarded as scholastic instruction.......
June 20, 2019 Case Laws Income Tax

Penalty U/s 271(1)(c) - definite charge - as regards the certainty of charge is concern, since the penalty was initiated in respect of all three additions made by the AO....
June 20, 2019 Case Laws Income Tax

Penalty u/s 271AAB - Surrender of entire jewellery and silver items during search - benefit of the personal jewellery of various family members is required to be given......
June 20, 2019 Case Laws Income Tax

Penalty u/s 271AAB - surrender of ₹ 50 lacs an account of any other discrepancy or irregularity - no such discrepancy or irregularity was found by the AO then the.....
June 20, 2019 Case Laws Income Tax

Deduction u/s 80IA(4) - On perusal of the balance sheet it was found that the there is no income earned from eligible business of developing, operating and maintaining......
June 20, 2019 Case Laws Income Tax

Rectification u/s 254 - the assessee would be entitled to claim deduction u/s. 10A for the unexpired period even if it relates to IQF with regard to processing of......
June 20, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - approval of the concerned CIT after date of issuance of notice - since notice has been issued prior to the approval. Thus, reopening......
June 20, 2019 Case Laws Income Tax

Waiver of loan amount - addition u/s 56(2)(vi) - amount received by the individual or HUF without consideration - It is not just a case where the bank has simply waived.....
June 20, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - there was no reason for the satisfaction of the AO that the alleged notice cannot be served in an ordinary way/registered post and......
June 20, 2019 Case Laws Customs

Validity of SCN - Demand of duty drawback - limitation - no time frame has been prescribed in the said Rules - not a fit case for interfering at the SCN stage as it is......
June 20, 2019 Case Laws Customs

Rejection of application for waiver of submission of bill of export to evidence the supplies made to SEZ - absence of bill of export by itself will not lead to denial of....
June 20, 2019 Case Laws Insolvency and Bankruptcy

Admissibility of application - Initiation of CIRP - Operational Creditors claim will be considered by the ‘Resolution Professional’ once application is admitted as they.....
June 20, 2019 Case Laws Service Tax

Construction of Residential Complex Service - for the entire period from 31 July, 2010 to 31 March, 2015, appellant never paid due service tax on due date - the......
June 20, 2019 Case Laws Service Tax

Refund of service tax paid - unjust enrichment - Tribunal on merit of claim held that no service tax is payable - the adjudicating authority did sanction the refund but.....
June 20, 2019 Case Laws Service Tax

Utilization of CENVAT Credit - appellant utilize 20% of the same while carrying forward the balance 80%, under erstwhile Rule 6(3)(c) of CCR, even though they were......
June 20, 2019 Case Laws Service Tax

100% EOU - Refund of CENVAT credit - nexus of input services with their output services - services used in relation to authorized operation in SEZ would be eligible to......
June 20, 2019 Case Laws Central Excise

Clandestine removal - removal of goods to the job worker - inference of removal of goods drawn concurrently by all the three authorities is not based merely on absence......
June 20, 2019 Case Laws Central Excise

CENVAT Credit - fake invoices - revenue could not exhibit any discrepancy of total inputs reflected in two ledgers put together with entries of inputs in RG-23 records......
June 20, 2019 Case Laws Central Excise

CENVAT Credit - duty paying invoices - ST paid under RCM - circumstances under which the service tax was paid for the value of sales commission paid to the overseas......
June 20, 2019 Case Laws VAT and Sales Tax

Recovery of dues - from the assets of wife of deceased dealer - section 57(1)(b) of the GVAT Act, the legal representative is liable to pay the dues out of the estate of....
June 20, 2019 Case Laws VAT and Sales Tax

Refund claim - amount paid under protest - on administrative charges collected towards supply of fly ash free of cost - Since the amount is deposited under protest and......
June 20, 2019 Case Laws GST

Demand of interest on delayed payment of tax - when return was file belatedly - liability to pay interest on ITC - respondent shall consider all the points raised in......
June 19, 2019 Case Laws Income Tax

Deduction u/s. 80IB - composite development of housing project - assessee have obtained different commencement certificates and started on different periods of time and.....
June 19, 2019 Case Laws Central Excise

Benefit of N/N. 4/2006-CE - exempt Kerosene(SKO) for ultimate sale through PDS - - using SKO as interface for pumping it into pipelines, the product leaving the factory.....
June 19, 2019 Case Laws Central Excise

Clandestine removal - the Department has not conducted any investigation other than recovery of these loose sheets and weighment record, from any of the buyers,......
June 19, 2019 Case Laws Customs

Valuation of imported goods - non & mis- declaration - adjudicating authority has not recorded the reason as to why he has resorted to the valuation under Rule 7 without....
June 19, 2019 Case Laws Customs

Anti-Dumping duty - Sodium Nitrite - Determination of non-injurious price (NIP) in the sunset review - in the present case, neither was any information supplied to the......
June 19, 2019 Case Laws Service Tax

Classification of services - service tax on operation fee - the activity carried out in the power plant is not solely management of power plant, but operation of the......
June 19, 2019 Case Laws Service Tax

Refund of CENVAT Credit - while deciding the refund claims, the lower authority has dis-allowed certain credits without issuing a proper SCN and without hearing the......
June 19, 2019 Case Laws Central Excise

Classification of goods - section 4 or 4A of CEA? - goods are to be understood/ evaluated/classified as per the perception and use of the customers - Appellants......
June 19, 2019 Case Laws Income Tax

Deduction u/s 10AA - AO estimated profit of SEZ unit at 3% as against 6.95% of the turnover - the onus is on AO to prove the presence of any arrangement between the......
June 19, 2019 Case Laws Income Tax

Cancellation of Registration u/s 12AA(3) - cancelled based on statement of trusties of other trust without providing opportunity of cross examination - neither an......

1 ....2 3 4 567 8 9 10........ 14

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...