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 Taxpayer's victory: AO's order upheld, PCIT's... 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 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

Follow us:

Highlights / Annotations / Catch Notes For September of 2018

Home Highlights September September 2018 Year 2018

Filter:

Showing 451 to 500 of 616 Records

1 ....6 7 8 91011 12 13

September 8, 2018 Case Laws Service Tax

Refund Claim - whether the appellant have locus standi to file refund claim or not? - service tax deducted and deposited by the Housing Board on behalf of the appellant.....
September 8, 2018 Case Laws Service Tax

Providing of cash van service with security guard is covered under ‘cash van service’ and cannot be termed as ‘security services’ as the dominant service is......
September 8, 2018 Case Laws Service Tax

The activity involves supply of ‘Fire Hydrant System’ as well as ‘Erection, installation’ of the same for Krishi Upaj Mandi. This nature of activity is squarely covered.....
September 8, 2018 Case Laws Central Excise

Clandestine removal - Chewing Tobacco - the charge of clandestine removal cannot be proved merely on the basis of statement - since the charge of clandestine manufacture....
September 8, 2018 Case Laws Central Excise

The Department was put to knowledge by putting information in ST-3 returns and it cannot be said that the appellants had suppressed any facts from the Department with an....
September 8, 2018 Case Laws Central Excise

CENVAT Credit - Input service - brokerage/Commission obtained by the selling the constructed residential units - The Explanation inserted in Rule 2(1) of Rules, 2004......
September 7, 2018 Circulars DGFT

Paragraph 2.79 D has been included in the Handbook of Procedures of FTP 2015- 20 to lay down the procedure for export of SCOMET items for display/exhibition/tenders/RFP/....
September 7, 2018 Circulars DGFT

Paragraph 2.79 C has been included in the Handbook of Procedures of FTP 2015- 20 to lay down the procedure for export of SCOMET items for repair/replacement purposes
September 7, 2018 Circulars DGFT

lock-wise fulfilment of EO under the EPCG Scheme - Hand book of Procedures 2015-20 amended to facilitate intimation to Regional Authorities without digital signature
September 7, 2018 Act Rules FEMA

Approval of the Reserve Bank in certain cases for establishment of branch office, liaison office or project office or any other place of business in India - Regulation 5....
September 7, 2018 Act Rules FEMA

Reporting requirements in case of Foreign Direct Investments (FDI)- Regulation 13 of the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident.....
September 7, 2018 Case Laws Income Tax

TDS u/s 194L/194LA - section 194L or section 194LA of the I.T. Act, 1961 had absolutely no application to the facts and circumstances of the present case. The squatters.....
September 7, 2018 Case Laws Income Tax

Claim of Liquidated damages - ascertained liability - Admittedly, in the instant case, no such past events have been placed before the Assessing Officer to show that......
September 7, 2018 Case Laws Income Tax

Protective assessment - tribunal quashed the order of protective assessment - In all fairness, the Tribunal ought to have decided the application filed for deferment by.....
September 7, 2018 Case Laws Income Tax

Recovery of tax - immediately after the order passed by AO as confirmed by the CIT(A) without waiting for appeal period - Pathetic incompetence of the officer either in.....
September 7, 2018 Case Laws Income Tax

Demand of interest - assessee sought adjustment of refunds due to the petitioner against the outstanding demands u/s 245 - Revenue directed to adjust the refund with the....
September 7, 2018 Case Laws Income Tax

Condonation of delay denied - It is well settled that when substantial justice and technical considerations are pitted against each other, cause of substantial justice......
September 7, 2018 Case Laws Income Tax

A person who is Managing Director or Director, as the case may be, of the company, on the date of filing of the appeal before the Tribunal is only authorized to sign and....
September 7, 2018 Case Laws Income Tax

No justification for CIT(A) to dismiss the appeal of assessee-company as withdrawn because it is well settled Law that assessee-company having once filed an appeal......
September 7, 2018 Case Laws Income Tax

Nature of rental income - Letting-out/renting-out the property was in fact business of the assessee-company. Therefore, same was correctly claimed by assessee-company as....
September 7, 2018 Case Laws Income Tax

Interest income - tax-ability u/s 56 - If the assessee company receives any amount which is inextricably linked with the process of setting up its plant and machinery,......
September 7, 2018 Case Laws Income Tax

Taxability of sum received as interest on enhanced compensation - interest awarded u/s. 28 of the Land Acquisition Act, 1894 - enhanced compensation received on......
September 7, 2018 Case Laws Income Tax

Frivolous appeals by Revenue - the tax authorities are callously heedless and uncaring vis-à-vis the pain and harassment caused by such obdurate acts to the public whom.....
September 7, 2018 Case Laws Income Tax

Loss from mutilated currency notes claimed as business loss/business expenditure in computation of taxable total income - AO to allow the loss to the extent of 20%
September 7, 2018 Case Laws Companies Law

Restoration of the name of the company as been struck off by the respondent - Pr. Commissioner of Income Tax (PCIT) sought restoration for the purpose of proceedings......
September 7, 2018 Case Laws Customs

Jurisdiction of DGFT - Power to recover customs duty - the said authority did not have power to act as Customs officer recovering the unpaid customs duty failing which,.....
September 7, 2018 Case Laws Service Tax

Rejection of benefit of VCES, 2013 - recovery of Interest - The recovery notice in the absence of any adjudication order prima facie is without jurisdiction - interim stay granted.
September 7, 2018 Case Laws Customs

DFIA scrips - Subsequent cancellation of the licenses/scrips - fraud or suppression continues, if document is not genuine and contrary interpretation defeating......
September 7, 2018 Case Laws Customs

Immediate suspension of Container Freight Station (CFS) - Illegal removal of seized/confiscated goods - The order is in the nature of fixing the petitioner for the lapse....
September 7, 2018 Case Laws Customs

Classification of imported goods - cargo sling - The highly technical equipment cannot be differentiated into smaller parts and cannot be classified as per the make of a....
September 7, 2018 Case Laws Customs

Demand of differential duty. - the machinery provisions of law cannot subordinate the charging provisions of the statute. There is no material evidence to sustain the......
September 7, 2018 Case Laws Customs

Classification of Imported Bitumen - whether ‘petroleum bitumen’ or ‘natural bitumen’? - It is strange that a chemical laboratory arrogating to itself the expertise of......
September 7, 2018 Case Laws Service Tax

Business Auxiliary Services - threshing and re-drying operations of tobacco leaves - activity of the assessees is in relation to the agriculture and not subject to......
September 7, 2018 Case Laws Service Tax

Reversal of CENVAT Credit - common input services - The mechanism adopted by the appellant for following both sub-rule (2) and sub-rule (3) in respect of different......
September 7, 2018 Case Laws Service Tax

CENVAT Credit - reversal of proportionate credit - Banking and other Financial Services - input service - Cash Credit/ Over Draft (CC/OD) services - whether the said......
September 7, 2018 Case Laws Central Excise

Classification of goods - 36 products of fertilizers marketed as 'Plant Growth Promoters' - Whether the circular can be issued to provide an extended meaning to the term....
September 7, 2018 Case Laws Central Excise

Rebate of Excise duty paid - export of Biscuits - the availability of the exemption depended upon various factors. Hence, it cannot be concluded that the exemption was......
September 7, 2018 Case Laws Central Excise

Valuation - inclusion of price of warranty services in assessable value - Although the amounts become payable only later, in our view, this would still come within the......
September 7, 2018 Case Laws VAT and Sales Tax

Levy of Purchase Tax - purchases of such seeds from various farmers - the assessee had made purchases of seeds from the farmers who are unregistered dealers - the......
September 6, 2018 Circulars Customs

Setting up of the Office of the Commissioner (Investigation-Customs) created under CBIC-regarding
September 6, 2018 Case Laws Income Tax

Levy of penalty u/s 272A(2)(k) - failure to deliver or cause to deliver a copy of the statement (e-TDS return and e-TCS return) within the time - assessee had a......
September 6, 2018 Case Laws Income Tax

Genuineness of expenses - although the said expenditure was not fully supported by the relevant supporting documentary evidence as pointed out by the authorities below......
September 6, 2018 Case Laws Income Tax

No stretch of imagination the greater good of the society can be presumed to be served when identically placed individuals are meted with separate codes and actions. -......
September 6, 2018 Case Laws Customs

Classification of an item - Kindle e-reading devices - Kindle devices are not covered under the exemption notification as they were/are not “electrical machines with......
September 6, 2018 Case Laws Indian Laws

Levy of penalty under RTI Act for default in supply of information - The Appellate Authority is not the custodian of the information or the document. It is only a......
September 6, 2018 Case Laws Service Tax

Real Estate Agent Services - their role was to supervise the construction and if the contractor fails to meet the expectations of their principals to undertake the......
September 6, 2018 Case Laws Service Tax

Reverse charge - variation in the value due to exchange rate variation - the service tax in all such cases is required to be determined, immediately when the transaction....
September 6, 2018 Case Laws Central Excise

Classification of goods - micronutrients - In view of presence of nitrogen, and also considering that they are mixtures and not separate chemically defined compounds,......
September 6, 2018 Case Laws Central Excise

CENVAT Credit - Whether CSR can be considered as input service and be included within the definition of “activities relating to business”? - Held Yes
September 6, 2018 Case Laws Central Excise

Refund of accumulated CENVAT credit - separate refund claims was required to be filed for each quarter - However, the appellant had filed a consolidated refund claim for....

1 ....6 7 8 91011 12 13

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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...

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,...