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 Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For July of 2019

Home Highlights July July 2019 Year 2019

Filter:

Showing 501 to 550 of 707 Records

1 ....7 8 9 101112 13 14 15

July 9, 2019 Case Laws Customs

Validity of Demand u/s 28 of the Customs Act, 1962 without challenging bill of entry - After assessment and clearance of goods u/s 47 demand raised by proposing......
July 9, 2019 Case Laws Customs

DEEC Scheme - violation of post import condition - import in excess of requirement against SION norms - diversion of goods - In view of the clear wordings of the......
July 9, 2019 Case Laws Service Tax

Rebate of Swachch Bharat Cess - input services used for providing output services which have been exported -Since the appellants have not claimed any CENVAT credit on......
July 9, 2019 Case Laws Central Excise

Extended period of limitation - appellant being a PSU would not have reason to avail wrong credit with intention to evade payment of duty.
July 9, 2019 Case Laws Indian Laws

Dishonor of Cheque - right to defend - If the Court finds that the defence is wholly moonshine and sham, then leave to defend is liable to rejected; but if the defence......
July 9, 2019 Case Laws Income Tax

TP Adjustment - share application money remained parked with AE - nothing on record to prove that transaction was sham - TPO could not have treated such transaction as a....
July 9, 2019 Case Laws Income Tax

Disallowing of loss on shares - method of valuation of shares at cost or market price - Since the assessee has himself treated the same as investment, no trading loss can be allowed.
July 9, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - income disclosed by the assessee u/s 153A - The mere fact that the assessee has filed revised returns disclosing higher income than in the......
July 9, 2019 Case Laws Income Tax

Addition u/s 69A - unexplained money - sum received on sale of land co-owned - sale through conveyance deed - year of assessment - it was factually incorrect on the part....
July 8, 2019 Case Laws Income Tax

Taxability of compensation awarded for the acquisition of land, buildings etc - Section 96 of the 2013 Land Acquisition Act - the exemption granted by the Parliament,......
July 8, 2019 Case Laws Income Tax

Stay of demand - additions are not sustainable on the strength of earlier years’ order - ld.DR stated at the Bar that Revenue is not going to adopt any coercive measures....
July 8, 2019 Case Laws Income Tax

Validity of assessment u/s 153A - approval u/s 153D - approving authority has directed the DCIT to ensure the seized materials and the findings of the appraisal report......
July 8, 2019 Case Laws Income Tax

LTCG - period of holding - purchase of share directly between the parties and not through stock exchange - as per documents filed, since the actual delivery of shares......
July 8, 2019 Case Laws Income Tax

Applicability of surcharge and cess on DTAA rate of tax - as per DTAA between India and Netherlands, the income tax including surcharge shall not exceed 10% - A.O.......
July 8, 2019 Case Laws Income Tax

Rectification u/s 254(2) - failure to take cognizance of certain judicial pronouncements - non-consideration of the judgments of the jurisdictional High Court and the......
July 8, 2019 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS u/s 194C - the explanatory memorandum makes it clear that the scope of sec.194C was extended to cover Association of Persons from 1st......
July 8, 2019 Case Laws Income Tax

Disallowance of ESIC and EPF u/s 37(1) - assessee was not under obligation to discharge the liability under EPF and ESIC in respect of employees of sub-contractors - the....
July 8, 2019 Case Laws Income Tax

LTCG - period of holding - Registration of the property which was acquired by the assessee in the F.Y. 1994-95 though executed in the Year 2005 has no significance......
July 8, 2019 Case Laws Income Tax

Penalty u/s 271 (1)(c) - TP adjustment - TPO included Government Companies which are now cannot be treated as good comparable as per certain decisions - if these will be....
July 8, 2019 Case Laws Income Tax

Addition u/s 68 - Unexplained cash advances received from various customers - trade advances given by the creditors/customers were found to be adjusted against the sale.....
July 8, 2019 Case Laws Customs

Seeking continuation of anti dumping duty (ADD) on import of Paracetamol from China PR - withdrawal of Anti dumping duty after sunset review - Revenue directed to issue.....
July 8, 2019 Case Laws VAT and Sales Tax

Attachment of personal property of Director - Default/dues on the part of Company - whether personal property belonging to the Director of a company can be attached and.....
July 8, 2019 Case Laws Customs

Sunset review for existing anti-dumping duty - imports of rubber chemicals - Designated authority not only has failed in appreciating the material and accompanying......
July 8, 2019 Case Laws Customs

Revocation of Customs Broker License - inordinate delay in completing the inquiry proceedings - timeline provided in Regulation 22 of the CHLR, 2004 were directory in......
July 8, 2019 Case Laws Customs

Wavier Pre-deposit - alternate and efficacious remedy - no explanation as to why petitioners chose to remain absent before the Adjudicating Authority or to avail of......
July 8, 2019 Case Laws Customs

Service of Notice - returned unserved from addresses given by appellant - despite intimation given to the appellant (the customs department) are not taking steps to......
July 8, 2019 Case Laws Customs

Import of CRT monitors - the goods cannot be termed as hazardous waste in the absence of any specific legal provision. However, they are liable for confiscation u/s 111.....
July 8, 2019 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process (CIRP) - the amount in question is in dispute even prior to the issue of demand notice and, it is filed for with sole intension......
July 8, 2019 Case Laws Service Tax

Refund of unutilized CENVAT Credit - input services - Club and Association Services - the services in question were directly used by the service provider and credit was,....
July 8, 2019 Case Laws Service Tax

Imposition of penalty - having regard to the first proviso which was effective from 04.04.2011 till the effective date of implementation of Finance Bill of 2015,......
July 8, 2019 Case Laws Service Tax

Maintainability of appeal - Non-compliance with the pre-deposit of 7.5% or 10%. - any payment made by the appellant during the course of the investigation has to be......
July 8, 2019 Case Laws Service Tax

Input Credit - separate contracts for supply of transformer as well as erection and commissioning - When the value of both the activity is separately shown, both the......
July 8, 2019 Case Laws Central Excise

Refund of excess duty paid - Valuation - sales made to their dealers (customers) who in turn sell the final product - orders of finalizing the provisional assessment......
July 8, 2019 Case Laws Central Excise

SSI Exemption - manufacture of branded goods - So long the assignment deed in favour of the appellant remains valid, the appellant is entitled to SSI exemption.
July 8, 2019 Case Laws VAT and Sales Tax

Review of recall of the judgement - non appearance of respondent counsel - clerk of company received the paper/order from court but skipped to inform the director or......
July 8, 2019 Case Laws VAT and Sales Tax

Addition towards non-existing profits - Tribunal has included the value of goods, loading and unloading charges, railway freight as also the service charges received in.....
July 8, 2019 Case Laws VAT and Sales Tax

Admissibility of appeals - grant of ITC - merely because certain documents may have been brought on record may not itself be sufficient to grant ITC - once claim had......
July 8, 2019 Case Laws VAT and Sales Tax

Attachment of property of related company - some common director - Default/dues on the part of another Company (dealer) - The language of the statute is very clear u/s......
July 8, 2019 Case Laws VAT and Sales Tax

Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or......
July 8, 2019 Case Laws Income Tax

Exemption u/s 11 - the cash (capitation fees) which has been collected by the assessee has not been recorded in the books of the assessee but has been kept outside the......
July 6, 2019 Circulars GST - States

Deemed adoption of certain Circulars issued by CBIC in the state of Maharashtra
July 6, 2019 Case Laws Income Tax

Section under which assessment order was passed - the assessment for the year under consideration were u/s 144 and mentioning of Section 143(3) in the preamble of the......
July 6, 2019 Case Laws Income Tax

Treatment of ‘rental income’ as ‘income from other sources’ - receipts from its factory building - Whether there existed ‘leave and licence’ agreement and not ‘rental......
July 6, 2019 Case Laws Income Tax

Levy of fees u/s 234E - transfer of immovable property - the contention of inapplicability of section 194IA is redundant and is not available to be taken by the assessee....
July 6, 2019 Bill

FINANCE (No. 2) BILL, 2019 - Clause by Clause
July 6, 2019 Case Laws GST

Composite supply or not - services of lodging and food exclusively to the students - applicant is engaged in supplying flood, laundry service, housekeeping service. etc.....
July 6, 2019 Case Laws GST

Applicability of Exemption Notification - services of lodging and food exclusively to the students - appellant has to impart remedial classes to the week students at the....
July 6, 2019 Case Laws GST

Profiteering - HP V202b 19.5 inch Computer Monitor - benefit of reduction in the GST rate reduction - allegation made by the Applicant is not correct since there was no.....
July 6, 2019 Case Laws Income Tax

TP adjustment - ALP of royalty - In the absence of empirical data, stating higher royalty was not justified only because it did not result in any tangible benefit to the....
July 6, 2019 Case Laws Income Tax

Income from house property - ALV u/s 23(1) of property prior to Occupancy Certificate (OC) - the property was legally not occupiable and not occupied hence the......

1 ....7 8 9 101112 13 14 15

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

↑Top