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 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 Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For August of 2017

Home Highlights August August 2017 Year 2017

Filter:

Showing 51 to 100 of 491 Records

123 4 5 6........ 10

August 29, 2017 Notifications GST

Due date for filing of FORM GSTR-6 for months of July & August extended to 8-9-2017 and 23-9-2017 respectively - Return by an Input Service Distributor
August 29, 2017 Notifications GST

Due date for filing of FORM GSTR-5A for month of July extended to 15-9-2017 - Details of supplies of online information and database access or retrieval (OIDAR) services....
August 29, 2017 Notifications Companies Law

Sub-sections (8), (9) and sub-section (10) of section 212 of Companies Act, 2013 came into effect w.e.f. 24-8-2017 - relating to Powers of Director, Additional Director.....
August 29, 2017 Notifications DGFT

Policy Condition No. 4 restricting imports of gold and silver under Exim Codes 7113, 7114, 7115 and 7118 from South Korea is inserted in Chapter 71 of ITC(HS) 2017.
August 29, 2017 Act Rules DGFT

Powers of DGFT to impose restrictions on export and import of specified purposes, extended in relation to the importations or exportations of gold or silver
August 29, 2017 Act Rules Companies Law

Appearance of authorised representative before National Company Law Appellate Tribunal - Rule 63 of NCLAT Rules, 2016 as amended
August 29, 2017 Act Rules DGFT

Exports from India Schemes - Privileges of Status Holders - Entitlement to export freely exportable items on free of cost basis by Status Holders has been revised.
August 28, 2017 Case Laws Income Tax

Reopening of assessment - LTCG - transfer of rights in favour of the Developer (JDA) - year of taxability - assessee contended that, in subsequent years he has paid the.....
August 28, 2017 Case Laws Income Tax

LTCG - gift of immovable property to daughter - it is argued that, mistakenly instead of gift deed, sale deed was made - assessee failed prove that the same is exemption....
August 28, 2017 Case Laws Income Tax

Addition on unverified purchases - Even though the books of account have not been rejected, since the AO has clearly established that the purchases were bogus, there is.....
August 28, 2017 Case Laws Income Tax

Addition u/s 68 - capital contribution by the partners in the partnership firm - the assessee could not be expected to prove the source of source and addition which......
August 28, 2017 Case Laws Income Tax

Addition u/s 68 - When Appellant is doing business, then it was incumbent on him to maintain proper books and/ or books of account. It may be in any form. Therefore, if.....
August 28, 2017 Case Laws Income Tax

Addition u/s 68 - unsecured loan - ITAT, turning a blind eye, has erred in holding that, assessee has discharged his onus merely because the money was advanced through......
August 28, 2017 Case Laws Service Tax

Refund claim - service tax paid erroneously under GTA services - though appellant may have a legal claim, the same is not sufficiently substantiated by evidence - though....
August 28, 2017 Case Laws Service Tax

Advertisement Agency Service - in case of free commercial time, selling the time allotted does not fall within the purview of Advertisement Service since the said......
August 28, 2017 Case Laws Service Tax

Banking and other financial services - cheque return charges, minimum balance violation charges and non-maintenance of Quarterly Average Balance (QAB) received - Naming.....
August 28, 2017 Case Laws Central Excise

CENVAT credit - captive consumption - steam produced by appellant used by sister concern - it would be determined whether the end products of the sister concern are......
August 28, 2017 Case Laws Central Excise

Cenvat credit - reversal of credit on removal of capital goods - Penalty - The fact of removal of one Auto Coner to Guna Plant, which took place within 2 days of taking.....
August 28, 2017 Case Laws Central Excise

Capital goods cleared for export - whether duty is payable on the capital goods cleared for exports after use on which Cenvat credit was availed? - no duty is chargeable....
August 28, 2017 Case Laws Central Excise

CENVAT credit - input services - installation, repair and maintenance service of wind mill - a distinct unit and situated at a place away from the factory of manufacture....
August 28, 2017 Case Laws VAT and Sales Tax

Withdrawal of appeals - Amnesty Scheme - In order to get the benefit of the Scheme, the Appeals had to be withdrawn. Once the benefit was such a scheme was not extended,....
August 26, 2017 Case Laws Income Tax

Constitutional validity of the amendment to Section 142(2A) - arbitrary powers of AO - special audit of accounts - it was contended that sch unguided discretion, having.....
August 26, 2017 Case Laws Income Tax

Unexplained cash deposit in assessee’s bank account - proof of primary activities for earning agricultural income - In absence of any reliable and cogent material, claim....
August 26, 2017 Case Laws Income Tax

Tribunal is custodian of the 1961 Act and is the last fact finding authority vested with powers of wide amplitude to enforce implementation of the provisions of the 1961 Act.
August 26, 2017 Case Laws Income Tax

LTCG - Just by mentioning in block of asset that too with Zero depreciation rate should not change nature of the asset. Ultimately the facts remain that no benefit of......
August 26, 2017 Case Laws Indian Laws

Complaint u/s 138 - The presumption under Section 139 of the Act, is always in favour of the complainant. Though it is a rebuttable presumption, the rebuttal has to come....
August 26, 2017 Case Laws Service Tax

Classification of services - as per the agreement, they have to pay royalty @ 3% on local sales and 7.5% on export sales of the equipment/parts manufactured and sold -......
August 26, 2017 Case Laws Service Tax

00% EOU - Refund claim - export of services - cenvat credit - whatever service improves the quality of output service, the same has to be held as availed in connection......
August 26, 2017 Case Laws Service Tax

Export of services - promotion and marketing of spares and accessories of Yamazaki Mazak Trading Corporation, Japan(YMTCJ) and they have received commissioner from YMTCJ....
August 26, 2017 Case Laws Central Excise

Deemed manufacture - pasting of sticker on the imported product to indicate the name of the importer and MRP which is the requirement under the Standards of Weights and.....
August 26, 2017 Case Laws Central Excise

SSI exemption - Use of brand name of others - The use of the moulds by appellant bearing the mark RKI is only on account of the fact that these moulds were obtained from....
August 26, 2017 Case Laws Central Excise

Denial of the benefit of exemption - Goods imported not used for intended purpose - the expression "for use" must mean "intended for use".
August 26, 2017 Case Laws Central Excise

Excisability/Marketability - Intermediate goods - Revenue has failed to prove that sugar solution/sugar syrup in question is marketable and in the absence the said......
August 26, 2017 Case Laws Income Tax

TDS u/s 194C OR u/s. 194J - payments to various T.V channels for broadcasting its serials during fixed time slots - tds liability on telecasting fees paid - the same......
August 25, 2017 Case Laws Central Excise

CENVAT credit - capital good - Merely because SPM system is not specifically within the factory, but it is outside the factory, still required to be treated as “capital.....
August 25, 2017 Case Laws Central Excise

Refund claim - The adjudication cannot be done in piece meal and the appellant having succeeded in the first round of litigation, the Department cannot raise,......
August 25, 2017 Case Laws Central Excise

Classification of goods - Manifold Business Forms & Interleaved Carbon Papers - whether classified under CTH 48 or CTH 49? - Interleaved with Carbon was classifiable......
August 25, 2017 Case Laws Central Excise

Classification of Controller and Field Interface Board - - since for the control panel there is an independent tariff entry under Chapter Heading 8537, it will merit......
August 25, 2017 Case Laws Central Excise

Remission of duty - What is provided under Chapter 18 of the C.B.E. & C.’s Central Excise Manual cannot be said to be procedural condition of technical nature. It is......
August 25, 2017 Case Laws Customs

Refund of SAD - the invoices have been raised prior to issuance of out of charge order issued by the customs authorities - mere issue of invoice itself does not prove......
August 25, 2017 Case Laws Income Tax

Reopening of assessment - Assessing Officer relies on material which was not part of the assessment proceedings and which material was provided by the investigation wing....
August 25, 2017 Case Laws Income Tax

TPA - international transaction of ‘Purchase of finished goods’- Whether RPM is the most appropriate method? - - As the assessee in the instant case is directly engaged.....
August 25, 2017 Case Laws Income Tax

Disallowance of stamp duty charges paid at the time of registration of rent agreement - the same were in the nature of revenue expenses in the absence of any capital......
August 25, 2017 Case Laws Income Tax

Reopening of assessment - AO has invoked the jurisdiction u/s 147 of the Act without completing original enquiry initiated u/s 143(2) - such proceeding is irregular and illegal
August 24, 2017 Case Laws Service Tax

Renting of immovable property - whether renting of immovable property for commercial use given by the appellant being a charitable hospital is liable for service tax......
August 24, 2017 Case Laws Service Tax

Cargo handling services - whether the shifting and loading of railway sleepers within the factory premises a service provided by the respondent would be chargeable to......
August 24, 2017 Case Laws Central Excise

Cenvat Credit - since the process of converting cylinders into scrap does not result into manufacture, the appellant required to reverse the credit availed under......
August 24, 2017 Case Laws Central Excise

Adjustment of refund granted against the outstanding interest on the supplementary invoices - there is no adjudication order passed to demand interest against the......
August 24, 2017 News Indian Laws

An invasion of life or personal liberty (right of privacy) - The legitimate aims of the state would include for instance protecting national security, preventing and......
August 24, 2017 News Indian Laws

Like other rights which form part of the fundamental freedoms protected by Part III, including the right to life and personal liberty under Article 21, privacy is not an absolute right.

123 4 5 6........ 10

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...