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 August

Home Highlights August

Filter:

Showing 4101 to 4150 of 6917 Records

1 ....79 80 81 828384 85 86 87........ 139

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.
August 24, 2017 Case Laws Indian Laws

Whether there is any fundamental right of privacy under the Indian Constitution - Held Yes - An invasion of life or personal liberty must meet the three-fold requirement - SC
August 24, 2017 Case Laws Customs

100% EOU - Absolute Confiscation - import of restricted item - R-22 Gas - Import shall be governed by the valid license existing at the time of import of goods,......
August 24, 2017 Case Laws Companies Law

Trials of offences under the SEBI Act, consequent upon the 2014 Amendment Act, would stand jurisdictionally transferred for trial to a Special Court, irrespective of......
August 24, 2017 Case Laws Income Tax

Grant of depreciation to an entity seeking exemption u/s 11 - Explanatory Memorandum makes it applicable only w.e.f. A Y 2015-16 and application of the amendment......
August 24, 2017 Case Laws Income Tax

Accrual of income - subscription income received in advance - consultancy services and publishing of magazine - assessee is following mercantile system of accounting -......
August 24, 2017 Case Laws Income Tax

Expenditure incurred on obtaining a technical report - Power grade coal is the existing business of the assessee. This means improvement in the coal beneficiation......
August 24, 2017 Case Laws Income Tax

Addition towards Licence expenses - The invoice value was shown as its income and the amount paid to its AE was shown as Licence fee expenditure in its Annual accounts......
August 24, 2017 Case Laws Income Tax

P.E. in India - SIPL was an independent agent under Article 5(6)of the tax treaty between India and Holland, that the activities of the agent were carried out in its......
August 23, 2017 Case Laws Service Tax

Reverse charge mechanism - the appellant cannot be held as a service recipient since foreign broadcaster is engaged in up-linking signals to a satellite outside India......
August 23, 2017 Case Laws Service Tax

CENVAT credit - activity of trading - Rule 6 (3) of CCR, 2004 - The Revenue’s appeal will succeed to an extent of reversal of cenvat credit for normal period along with.....
August 23, 2017 Case Laws Customs

Anti-dumping duty - request for Sunset Review (SSR) turned down - there would be irretrievable injustice given the fact that on the expiry of the day, (i.e. tomorrow......
August 23, 2017 Case Laws Customs

Claim of Duty Drawback - Period of limitation - the shipping bill itself cannot be construed to be an application for drawback within the meaning of Rule 5(1) of the Rules of 1995 - HC
August 23, 2017 Case Laws VAT and Sales Tax

Concessional rate of tax - CST - Such goods, which were purchased for a particular type of end use, have been sold away to the registered dealer and hence, this......
August 23, 2017 Case Laws Income Tax

Addition u/s 69C - CIT(A) confined the addition to only 5% of the amount spent on purchases based on past record of profits - as the provision of Section 69C is not......
August 23, 2017 Case Laws Income Tax

Exemption u/s 10(26B) - The assessee which is financed and established by the Government for promoting the interest of the members of the scheduled tribes living in the.....
August 23, 2017 Case Laws Income Tax

Claim of deduction u/s 80IB - There is inextricable link between the manufacturing activity, payment of Central Excise Duty and its refund. - deduction allowed.
August 23, 2017 Case Laws Income Tax

The payments made by the assessee towards AMC for pest control did not involve any professional or technical services, but as definitely there was a contract of work,......
August 23, 2017 Case Laws Income Tax

TDS u/s. 194J - as ‘Web Hosting Charges’ can safely be construed as a facility which is provided to facilitate hosting of a website, therefore, the fee provided by the......
August 23, 2017 Case Laws Income Tax

Eligibility for claiming deduction u/s. 80P - fulfillment of principal objective of providing agricultural credits to members - a Primary Agricultural Credit Society......
August 22, 2017 Notifications GST

GST - Services provided in relation to admission or access to planetarium included within the category of Recreational, cultural and sporting services - See Sr. no.......
August 22, 2017 Notifications GST

GST - Rates of IGST reduced from 18% to 12% in case of Supply of Services by way of printing of newspapers, books (including Braille books), journals and periodicals,......
August 22, 2017 Notifications GST

GST - Job Work - The benefit of reduced rates of IGST @5% extended to Job work of Textile articles, Articles of apparel and clothing accessories including Ready Made......
August 22, 2017 Notifications GST

GST - IGST rates reduced on specified Composite supply of works contract from 18% to 12% - See Sr. 3 of the amended notification.
August 22, 2017 Notifications GST

GST - option given to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12% (6% CGST, 6% SGST) or not to avail ITC &......
August 22, 2017 Notifications GST

GST - electronic commerce operator (ECO) shall also be liable to pay gst for the services by way of house-keeping, such as plumbing, carpentering etc. where the turnover....
August 22, 2017 Notifications GST

GST - Reverse Charge Mechanism (RCM) in the case of GTA - Now RCM will be applicable where the GTA has not paid the IGST @12% (or CGST / SGST @6%) only - See notification as amended
August 22, 2017 Notifications GST

GST - A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as....
August 22, 2017 Notifications GST

GST - exemption modified relating to National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) - now the exemption shall be available to Pradhan Mantri Fasal....
August 22, 2017 Notifications GST

GST - exemption modified relating to Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme - now it shall be available to......
August 22, 2017 Notifications GST

GST - Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System....
August 22, 2017 Notifications GST

GST - Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against......

1 ....79 80 81 828384 85 86 87........ 139

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

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: 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...