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 Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For June

Home Highlights June

Filter:

Showing 4201 to 4250 of 6336 Records

1 ....81 82 83 848586 87 88 89........ 127

June 13, 2017 Circulars DGFT

All importers / Exporters need to have fresh IEC code which will be same as PAN - Assessee registered with GSTN would be required to quote only GSTIN while import or export of goods
June 12, 2017 Case Laws Service Tax

Cargo Handling Service - A commodity becomes a cargo and thereafter only, loading and unloading in a freight terminal becomes a cargo handling service. Further, the......
June 12, 2017 Case Laws Central Excise

Refund claim - adjustment of excise duty paid against duty short paid - Assessee, in this case is a manufacturer, had to necessarily demonstrate that the burden of duty.....
June 12, 2017 Case Laws Central Excise

CENVAT credit - electricity - captive consumption - CENVAT Credit on inputs and input services proportionate to the power transferred to sister concerns through the......
June 12, 2017 Case Laws Income Tax

Since no proceedings were pending before AO when he issued the letter of enquiry to the assessee, therefore such enquiry letter was not valid in eyes of law. The......
June 12, 2017 GST

State Goods and Services Tax Acts (SGST Acts, 2017)
June 12, 2017 News Income Tax

Following are the major highlights of the Hon'ble Supreme Court of India's Judgement on Aadhar PAN Linkage:
June 12, 2017 Case Laws Income Tax

Addition u/s 40A(3) - payment of expenditure in cash - Cash payments made to West Bengal State Electricity Distribution Company Limited (WBSEDCL) is covered by the......
June 12, 2017 Case Laws Income Tax

Accrual of income - Cancellation of recovery of the interest - Where the income can be said not to have resulted at all, there is obviously neither accrual nor receipt......
June 12, 2017 Case Laws Income Tax

Addition of deemed dividend u/s 2(22)(e) - the assessee being a Public Ltd. Company has taken loan from a subsidiary which is also a public Ltd. - there is no dispute......
June 11, 2017 Case Laws Income Tax

Rectification of mistake u/s 254 - when the Revenue or the Tribunal was modifying or substituting the method of valuation of closing stock of the assessee in a......
June 11, 2017 Case Laws Service Tax

BSS - providing of storage tanks and other accessories - - The renting of immovable property or the supply of tangible goods as services liable to tax, appear to have......
June 11, 2017 Case Laws Central Excise

Valuation - installation charges - includibility - after manufacturing of goods, charges collected for installation at the customer's premises is not to be included in the value - AT
June 11, 2017 Case Laws Central Excise

Classification of Tooth Brush, inter-dental brushes - Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive at the conclusion....
June 11, 2017 Case Laws Service Tax

Levy of service tax on job-work - N/N. 8/2005-ST is a conditional notification and its availment was not mandatory - the job workers were not obliged to avail the said exemption. - AT
June 11, 2017 Case Laws Central Excise

Classification of goods - The items in dispute are Battery Cages, Poultry Top/Bottom/Partition as poultry keeping machines to be classified under Chapter Heading 84369100 of CETA - AT
June 11, 2017 Case Laws Income Tax

Linking of Aadhaar with PAN - Those who have already enrolled themselves under Aadhaar scheme would comply with the requirement of section 139AA(2) - Those who still......
June 10, 2017 Case Laws Income Tax

Taxability of Interest earned on funds - belong to the assessee or not - amount / funds contributed by subsidiaries towards the shifting and rehabilitation fund - the......
June 10, 2017 Case Laws Income Tax

Addition u/s 68 - if the depositor a partner or any other individual owns the entry then the burden of the assessee firm is discharged. It is immaterial whether credits.....
June 10, 2017 Case Laws Income Tax

Eligibility to relief u/s. 54 - disallowance on the ground that payment for purchase of new house property has not been made within one year from the date of transfer of....
June 10, 2017 Case Laws Income Tax

Penalty imposed u/s 271B on the assessee is not justifiable as the audit report was to be uploaded by the Chartered Accountants who audited the books of account and the.....
June 9, 2017 Case Laws Service Tax

Export of services - even if less remittances is sent outside amounts to receiving of remittance in convertible foreign exchange - both the conditions of Export of......
June 9, 2017 Case Laws Service Tax

CENVAT credit - service tax paid on expenses incurred for providing warranty services are entitled for input service credit - AT
June 9, 2017 Case Laws Central Excise

Liability of interest u/s 11 of CEA, 1944 - price variation clause - payment of duty on differential amount - interest demand upheld - AT
June 9, 2017 Case Laws Central Excise

Refund - The appellant has cleared the inputs as such by paying the duty and therefore, the payment of duty at the insistence of the audit second time is wrong and......
June 9, 2017 Case Laws Central Excise

Valuation - According to the Revenue, while clearing the rejected slag, they were showing less clearance value and paying less duty on that, and the reversal/payment of.....
June 9, 2017 Case Laws Central Excise

Valuation - appellant was allowed to recover the amount of sales tax involved on sales transaction of final product and retain the same - value cannot be enhanced to......
June 9, 2017 Case Laws Central Excise

Whether I.V. Cannulas fall within the scope of the term "Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for.....
June 9, 2017 Case Laws Income Tax

Rejection of books of accounts - Addition of unaccounted sales - the material found during the survey proceedings showed that the books of accounts were not correctly......
June 9, 2017 Case Laws Income Tax

Grant of approval u/s 10(23C)(vi) - when it is proved on record that the assessee Trust is running an educational institution, the application to grant approval u/s......
June 9, 2017 Case Laws Income Tax

Penalty order u/s 271B r/w Sec.274 - technical snag as occurred in uploading of audit report on web - the audit report was subsequently uploaded electronically and also.....
June 9, 2017 Case Laws Income Tax

Trust is a revocable trust and the income derived by the assessee required to be taxed in the hands of the beneficiaries in accordance with the provisions of sections 61 and 161(1) - AT
June 9, 2017 Case Laws Income Tax

TDS u/s 195 - payment made to the non-residents - marketing consultancy fees - all the operations and activities of the non-residents were carried on outside India - The....
June 8, 2017 Case Laws Service Tax

Refund claim - service tax towards the GTA services - Notification No. 41/200 ST - the transport documents contained the details of export goods along with exporter’s......
June 8, 2017 Case Laws Service Tax

Even if the appellants have paid or suffered tax liability by mistake, they cannot claim the refund thereof under Rule 5 of cenvat credit rules but, under other......
June 8, 2017 Case Laws Central Excise

Manufacture - whether conversion of nonferrous metals into metal alloys would amount to manufacture in terms of the section 2(f) of the CEA 1944? - Held Yes - AT
June 8, 2017 Case Laws Central Excise

CENVAT credit - job-work - The cylinders were sent to the job worker under Rule 4(5) of the CENVAT Credit Rules and the job worker paid the duty on reconditioned......
June 8, 2017 Case Laws Central Excise

CENVAT credit - steel structural items fabricated at site - when the classification is held to be under Chapter 84, the description of a product being support or a part.....
June 8, 2017 Case Laws Service Tax

100% EOU - refund claim - export of such services to SEZ will necessarily have to be treated as deemed export and will be eligible for refund of accumulated credit under....
June 8, 2017 Case Laws Central Excise

Liability of interest on reversal of cenvat credit - that there is no delay in payment of duty. The delay is in reversal of cenvat credit, therefore interest not liable - AT
June 8, 2017 Case Laws Customs

Refund of SAD - no VAT was charged - NIL rate of VAT in terms of the notification issued under Rajasthan VAT Act 2003 is to be considered as appropriate sales tax/VAT -.....
June 8, 2017 Case Laws Income Tax

Once the expenditure is accepted as “Revenue Expenditure”, then it is upto the assessee that whether to claim the expenditure in one year or to spread over the said......
June 8, 2017 Case Laws Income Tax

Depreciation disallowed on non-compete fee - an agreement not to compete is purely personal - cannot be considered as the intellectual property right - no depreciation - AT
June 8, 2017 Case Laws Income Tax

When the contention of the assessee that all the forward contracts were settled by way of actual delivery through dollars received on export receivables, the assessee......
June 8, 2017 Case Laws Income Tax

The consideration received by the assessee on sale of development right which was acquired under Development Control Regulations is not assessable for capital gain tax. - AT
June 8, 2017 Case Laws Income Tax

Claim of deduction u/s 80P(2) - Since there is a certificate issued by the Registrar of Cooperative Societies, stating that the assessee is a primary agricultural credit....
June 7, 2017 Case Laws Service Tax

Refund claim - excess duty paid on 100% of the freight charges without availing the benefit of abatement of 75% of freight - the bar of unjust enrichment is not......
June 7, 2017 Case Laws Service Tax

Liability of tax - GTA service - reverse charge - "any person" referred in Rule 2(1)(d)(v) is not qualified by category (a) to (g) of the Rules and therefore even......
June 7, 2017 Case Laws Service Tax

Valuation of GTA service - reimbursement of toll taxes - The service tax is not chargeable on any statutory levy whereas it is chargeable only on the service charge. The....
June 7, 2017 Case Laws Service Tax

Renting of Immovable Property - the appellant had a bona fide belief that the Renting of Immovable Property Service is not taxable and therefore he did not pay the......

1 ....81 82 83 848586 87 88 89........ 127

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

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 ...

A: Director Identification Number

↑Top