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 Income-tax Rules Amended: Form 3CD Gets Major... TaxTMI SCN Issued Two Days Beyond Section 73(2) Deadline... TaxTMI CBIC Revises Tariff Values Under Section 14(2) for... TaxTMI Diamond Imprest Authorisation Form Updated with... TaxTMI Sea Cargo Manifest Regulations: CBIC Extends... TaxTMI CBIC Implements Electronic Processing for Personal... TaxTMI CBDT Authorizes Waiver of Interest on Delayed... TaxTMI GST Assessment Order Set Aside for Lacking Document... TaxTMI SEBI Introduces New Governance Rules for High Value... TaxTMI Government exempts Bengal gram from AIDC and SWS... TaxTMI CGST Rules Amended: Rule 164 Changes Affect Tax... TaxTMI SEBI Eases ESG Compliance: New Green Credit... TaxTMI CBIC Clarifies Section 128A Waiver Eligibility for... TaxTMI Transfer of Development Rights Constitutes... TaxTMI GST Fraud Mastermind Denied Bail Under Sections... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For August of 2019

Home Highlights August August 2019 Year 2019

Filter:

Showing 651 to 700 of 715 Records

1 ....10 11 12 131415

August 3, 2019 Case Laws Income Tax AT

Tax Authorities Err in Transfer Pricing Adjustment, Misapply Resale Price Method in Import Transactions of Associated Enterprises.
August 3, 2019 Case Laws Income Tax AT

Resale Price Method Crucial for Transfer Pricing When Reselling Finished Goods from Associated Enterprises Without Value Addition.
August 2, 2019 Circulars Customs

Guidance on Refund Process for Specialized Agencies to Recover IGST Paid on Imports, Ensuring Compliance with Tax Regulations.
August 2, 2019 Case Laws Income Tax AT

Section 234E Fee Dispute: Favor Assessee's Interpretation When High Courts Differ on Jurisdictional Decisions.
August 2, 2019 Case Laws GST AAR

Tour operators must pay GST at 5% without ITC; 18% rate with ITC is not an option.
August 2, 2019 Case Laws GST AAR

Tour Operator Charges Equal to Hotel Aggregators, Qualifies as "Pure Agent," Excludes Accommodation from Main Service Value.
August 2, 2019 Case Laws GST HC

Authority Breaches Natural Justice by Recovering Input Tax Interest Without Show Cause Notice; Orders Unsustainable.
August 2, 2019 Case Laws GST HC

Court Orders Review of Denied CENVAT Credit Carry Forward; Officer to Address Grievances in Six Weeks under Notification No. 31/2018.
August 2, 2019 Case Laws Customs AT

Refund Approved for Interest on EPCG Duty; Policy Silent on Interest for Composition Fee.
August 2, 2019 Case Laws Central Excise AT

Department Must Refund CENVAT Credit Appropriated After Unlawful Demand Overturned; Lacked Authority to Retain Funds.
August 2, 2019 Case Laws Indian Laws HC

Parties Cannot Contest Cheque Validity After Consenting to or Making Alterations, Ensuring Fairness in Financial Transactions.
August 2, 2019 Case Laws GST AAAR

Bounce Charges for Cheque Delays are Consideration Under GST Act, Section 2(31), Not Exempt Interest, Subject to GST.
August 2, 2019 Case Laws Income Tax HC

Tax Authorities Reject Assessees' Books u/s 145(3) for Unverified Large Cash Transactions in Silver Sale.
August 2, 2019 Case Laws Income Tax HC

ITAT confirms rejection of sections 12AA and 80G registration due to trustee powers; no substantial legal question remains.
August 2, 2019 Case Laws Income Tax HC

Court Quashes TDS Orders on Google, Facebook Ads Due to Violation of Natural Justice u/ss 194C, 194J.
August 2, 2019 Case Laws Income Tax HC

Section 154 of Income Tax Act: Limited to Correcting Apparent Mistakes, Not for Reviewing Orders or Detailed Inquiries.
August 2, 2019 Case Laws Income Tax AT

Part-time accountant entering data into a computer exempt from Section 194J TDS for professional services. No disallowance.
August 2, 2019 Case Laws Income Tax AT

Interest Expenditure Claim Acknowledged by AO; No Penal Action for Excess Disallowance Under Penalty 271(1)(c).
August 2, 2019 Case Laws Income Tax AT

AO Fails to Prove Extra Premium on Shares: No Income Addition u/s 68 After Share Applicants Verified.
August 2, 2019 Case Laws Income Tax AT

Stock broker cleared of allegations due to lack of evidence in Client Code Modification case; transactions deemed legitimate.
August 2, 2019 Case Laws Income Tax AT

Reopening of assessment u/s 147 upheld due to non-est return status u/s 139(4), triggering Explanation 2(a).
August 2, 2019 Case Laws Income Tax AT

No Fees u/s 234E for e-TDS Defaults Before June 1, 2015: No Basis for Charges Pre-Processing.
August 2, 2019 Case Laws Customs HC

Court Quashes Summons Against Legal Heirs; Customs Act Lacks Provision for Recovering Deceased's Duty from Heirs.
August 2, 2019 Case Laws Customs AT

Valuation Dispute: NIDB Data Inapplicable for 4000 Metric Tons of Base Oil SN-500 Due to Quantity Limitations.
August 2, 2019 Case Laws Central Excise AT

CENVAT Credit Eligibility: Can Credit on Outward Freight Claimed in November 2008 Cover Services from April 2007-March 2008?
August 2, 2019 Case Laws VAT and Sales Tax HC

Ex-parte reassessment order for 2012-2013 deemed invalid due to unclear jurisdictional authority, set to be voided.
August 2, 2019 Case Laws Indian Laws SC

Section 143A on cheque dishonor is not retroactive; applies only to cases post-enactment, allowing 20% payment orders.
August 1, 2019 Case Laws GST AAAR

Single Invoice Billing Classifies Activities as Mixed Supply u/s 2(74) of CGST Act, 2017.
August 1, 2019 Case Laws GST AAAR

Appellant's Role in OIDAR Services Classified as Intermediary Under GST; Essential for Supply Chain Continuity.
August 1, 2019 Case Laws Customs HC

Importing E-Waste Without EPR Authorization Leads to Confiscation u/s 111(d) of the Act.
August 1, 2019 Case Laws Central Excise AT

Court Remands Case for Reconsideration of Statements u/s 9D of Central Excise Act, 1944; Rebates in Focus.
August 1, 2019 Case Laws VAT and Sales Tax HC

Assessing Authority's Rectification Invalid Without Issued Assessment Order u/s 31; Entire Process Nullified.
August 1, 2019 Case Laws VAT and Sales Tax HC

Director's Personal Surety Not Binding on Company in Tax Matters Without Statutory Provision.
August 1, 2019 Notifications GST

Local Authorities Seek GST Exemption for Electric Bus Purchases to Boost Sustainable Transport Initiatives.
August 1, 2019 Notifications GST

Proposal to Reduce GST on Electric Vehicles and Chargers to Boost Adoption and Promote Sustainable Transportation.
August 1, 2019 Notifications SEBI

SEBI's 2019 Amendment Enhances Transparency and Fairness in Share Acquisitions and Takeovers, Protecting Investor Interests and Market Order.
August 1, 2019 Circulars DGFT

New Directive Allows 10% Automatic Adjustment in Duty Saved and Export Obligations for Exporters.
August 1, 2019 Case Laws Income Tax HC

Payment Not Subject to TDS u/s 195; Not Considered Royalty Until Production and Sales Start.
August 1, 2019 Case Laws Income Tax HC

Court Rules 10% Interest on Wrongful Fund Retention; Section 244-A Interest Provision Not Applicable.
August 1, 2019 Case Laws Income Tax HC

No penalty u/s 271(1)(c) due to lack of further inquiry and no income discrepancy after survey disclosure.
August 1, 2019 Case Laws Income Tax HC

Conversion of Partnership to Private Limited Company Sparks Compliance Questions u/s 47(xiii) of Income Tax Act.
August 1, 2019 Case Laws Income Tax HC

Tribunal Must Ensure Prima Facie Case and Irreparable Hardship for Interim Stay in Income Tax Recovery Cases.
August 1, 2019 Case Laws Income Tax HC

Tribunal's Tax Recovery from Non-Party Debtor Ruled Illegal Due to Lack of Notice and Hearing Opportunity.
August 1, 2019 Case Laws Income Tax AT

Tax Exemption Granted u/s 54F Despite Builder's Delay in Flat Allotment; Assessee Not at Fault.
August 1, 2019 Case Laws Income Tax AT

Income Disclosure u/s 132(4) Not Concealed; No Penalty Imposed Per Section 271(1)(c) of the Income Tax Act.
August 1, 2019 Case Laws Income Tax AT

PCIT Revises Assessment Order u/s 263 Due to AO's Failure to Initiate Penalty Proceedings u/s 271(1)(c.
August 1, 2019 Case Laws Income Tax AT

Payment for copyrighted software to parent company not royalty u/s 9(1)(vi), no TDS deduction u/s 195 required.
August 1, 2019 Case Laws Income Tax AT

Taxpayer Denied Deduction u/s 80IB(10); Surrendered Amount Classified as Income from Other Sources.
August 1, 2019 Case Laws Income Tax AT

Taxpayer Eligible for Deduction u/s 54B After Selling and Reinvesting in Agricultural Land for Grass Cultivation.
August 1, 2019 Case Laws Income Tax AT

Court Rules Property Not Deemed Dividend u/s 2(22)(e); Belongs to Company, Not Shareholder-Director.

1 ....10 11 12 131415

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Single Invoice Series Allowed for Multiple Billing Locations Under Sam...

F: Principal Must Pay GST on Materials Sent to Absconding Job Worker Unde...

F: GST Payment Made via DRC-03 Without Filing DRC-03A: Procedural Lapse o...

F: Input Tax Credit Available for Technical Services Used in Foreign Busi...

C: Investment Advisers and Research Analysts Can Now Collect Advance Fees...

H: Insolvency Professionals Must Use Baanknet Platform for Liquidation Sa...

H: SEBI Extends Timeline for Retail Algorithmic Trading Standards to Augu...

F: Input Tax Credit on Guest House Rent: Navigating Section 17(5) Restric...

F: Superintendent's Authority to Issue DRC-07 Summary When Original Deman...

F: Soil Purchase for Resale: Can Dispatch Challans Replace Proper Invoice...

A: Mandatory GSTR-1 Filing: Reporting Outward Supplies Under GST With 15 ...

A: Filing OPC Annual Returns: 180-Day Deadline, Required Forms, and Commo...

A: Deodorant Sprays vs. Traditional Attars: Why Natural Indian Perfumes O...

A: Low-Quality Chinese Imports Harm Indian Industries: Solutions Include ...

A: Comprehensive Export Risk Management: Strategies for Political, Econom...

A: India's Pharmaceutical Industry Seeks to Reduce Dependence on Chinese ...

A: Proposed U.S. Tariffs on Indian Pharmaceuticals Could Raise Drug Price...

A: Saharanpur Wooden Craftsmanship: Traditional Artistry Supporting Artis...

A: Preserving Cultural Heritage: How Mithila Paintings Support Women Arti...

A: Mughal-Inspired Mirzapur Rugs: Preserving Traditional Craftsmanship Wh...

H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...

H: GST Time Extension During COVID-19: Court Defers Ruling on Section 168...

H: Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud throug...

H: Lufthansa Wins Challenge Against Withholding Tax Rate Change Under Ind...

H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...

H: Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable ...

H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...

H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...

H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...

H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...