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 Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For September

Home Highlights September

Filter:

Showing 3001 to 3050 of 6921 Records

1 ....57 58 59 606162 63 64 65........ 139

September 23, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - voluntary surrender on account of long term capital gain on sale of shares during assessment proceedings - the surrender made by the assessee is.....
September 23, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 or 153C - assessment proceedings were initiated mainly on the information found during the search proceedings - jurisdiction lies to......
September 23, 2019 Case Laws Income Tax

TDS u/s 194J - The fee is paid to arbitrators who perform the legal functions. Hence, it cannot be said that the company is not getting the services of the arbitrators......
September 23, 2019 Case Laws Insolvency and Bankruptcy

CIRP - discrimination against secured creditor - The Appellant a ‘Secured Financial Creditor’ has been discriminated with other ‘Secured Financial Creditors’, we hold......
September 23, 2019 Case Laws Insolvency and Bankruptcy

The Tribunal is empowered to restore the name of the Company and all other persons in their respective position for the purpose of initiation of CIRP u/s 7 and 9 of the.....
September 23, 2019 Case Laws Service Tax

CENVAT Credit - input services - services which are used for the personal use of their employees - Merely because a person happens to be their employee he does not cease....
September 23, 2019 Case Laws Central Excise

Interest on unutilized reversed credit entry - The erstwhile Rule 14 of the Cenvat Credit Rules read as “taken or utilised”, which had been amended and substituted by......
September 23, 2019 Case Laws Central Excise

CENVAT Credit - use of capital goods - the capital goods were not used continuously for two years for manufacture of exclusively exempted goods. Since the amendment is......
September 21, 2019 Circulars SEBI

Risk management framework for liquid and overnight funds and norms governing investment in short term deposits
September 21, 2019 Circulars DGFT

Online filing and Issuance of Preferential Certificate of Origin through the Common Digital Platform
September 21, 2019 Notifications Income Tax

Income-tax (9th Amendment) Rules, 2019 - Additional depreciation on motor cars and motor vehicles shall be allowed in certain conditions.
September 21, 2019 Notifications Income Tax

Exemption from TDS on cash withdrawal u/s194N for making payment to farmers - Central Government specifies the commission agent or trader, operating under Agriculture......
September 21, 2019 Case Laws GST

Rate of tax - Low cost houses up to a carpet area of 60 Square meters per house in an affordable housing project - Notification no-where restricts the benefit to a......
September 21, 2019 Case Laws GST

Refund of late fee collected - in Form GSTR-3B - The petition filed by the petitioner seeking directions as aforesaid for the refund of the amount without approaching......
September 21, 2019 Case Laws GST

Proper officer under GST - Vires of Section 6(1) of the Goods and Service Tax Act, 2017 - it is submitted that the State authority lacks jurisdiction to investigate and.....
September 21, 2019 Case Laws Income Tax

Withhold the refund - neither the original or the revised return of income has been processed u/s 143(1) - the occasion to withhold any refund u/s 241A at this stage......
September 21, 2019 Case Laws Income Tax

Penalty u/s. 271(1)(c) - the action of the assessee cannot be discarded summarily on the face of divergent views prevailing on the subject. - AT
September 21, 2019 Case Laws Income Tax

Deduction u/s 80-IE - fresh claim after substantial expansion - assessee had earlier claimed deduction u/s 80IB and also u/s 10C - assessee is entitled to claim......
September 21, 2019 Case Laws Income Tax

Disallowance of interest expense - appellant has been able to prove the business exigency of giving loan of such a huge amount without interest after borrowing the same.....
September 21, 2019 Case Laws Income Tax

Additions against Excess stock found - the value of surplus stock in the facts and circumstances of the assessee’s case did not represent assessee’s unexplained......
September 21, 2019 Case Laws Income Tax

Additions towards excess cash found - although the assessee claims to have taken the benefit of telescoping towards income offered from Solitaire Project, but while......
September 21, 2019 Case Laws Income Tax

Assessee in default u/s. 206C(6A) - non-collection of tax at source on sale of heavy scrap - SCN in the instant case has been issued after five years - Thus, in the......
September 21, 2019 Case Laws Customs

Confiscation - imposition of penalty - import of CPU Board - old and second hand goods - appellant instead of filing regular Bill of Entry chose to file Form V Bill of......
September 21, 2019 Case Laws Insolvency and Bankruptcy

If the ‘Corporate Debtor’ is MSME, it is not necessary for the Promoters to compete with other ‘Resolution Applicants’ to regain the control of the ‘Corporate Debtor’ -.....
September 21, 2019 Case Laws Central Excise

CENVAT Credit - inputs received from EOU - the contention, that this was a mistake in calculation and that they were not aware of the revised formula prescribed in the......
September 21, 2019 Case Laws Indian Laws

Recovery of service tax paid - The CENVAT credit would form an integral component of the service tax amount which the Plaintiff could claim recovery of, subject to the......
September 21, 2019 Case Laws Indian Laws

Deposit - the intercorporate deposit/loan, i.e., a loan advanced/deposit made by a company with another company registered under the provisions of the Companies Act,......
September 21, 2019 Case Laws Indian Laws

Dishonor of Cheque - instruction issued for Stop Payment - the petitioner did not step into the witness box to stand by his defence. The defence taken by the petitioner.....
September 20, 2019 News GST

GST Council Decisions - as updated on 20-9-2019 after 37th Meeting
September 20, 2019 News GST

GST Rate on Services as Recommended by The GST Council in Its 37th Meeting
September 20, 2019 News GST

GST Rate on Goods as Recommended by The GST Council in Its 37th Meeting
September 20, 2019 News GST

Recommendations approved by the GST Council in its 37th Meeting held on 20.09.2019.
September 20, 2019 News Indian Laws

Taxation Laws (Amendment) Ordinance 2019
September 20, 2019 News Indian Laws

Corporate tax rates slashed to 22% for domestic companies and 15% for new domestic manufacturing companies and other fiscal reliefs
September 20, 2019 Circulars DGFT

Imports of Maize (feed grade) under the TRQ Scheme for 2019-20
September 20, 2019 Circulars Customs

Clarification regarding duty drawback allowed in cases of short realisation of export proceeds due to bank charges deducted by foreign banks
September 20, 2019 Case Laws GST

Classification of services - agricultural produce - service of “logging” - forestry operation - plants grow up to become trees - they are harvested to yield timber,......
September 20, 2019 Case Laws GST

Classification of goods - rate of tax - composite supply - supply of goods i.e. fire control systems - The contract includes services like Installation and......
September 20, 2019 Case Laws Income Tax

Reopening of assessment u/s 147 - in cases where the primary facts as asserted by the assessee for framing of assessment are subsequently discovered as false, the......
September 20, 2019 Case Laws Income Tax

Permanent Establishment (‘PE’) in India - income accrued in India - the profits of the PE should be determined on the basis of what an independent enterprise under......
September 20, 2019 Case Laws Income Tax

Profits arising on sale of land - ‘business income’ OR 'capital gains' - after purchase of land assessee got if converted to NA land - the assessee also got a lay out......
September 20, 2019 Case Laws Income Tax

TDS u/s 194L - TDS on the payment of non-compete fee - non compete fee did not confer any exclusive right to carry-on the primary business activity. The right is......
September 20, 2019 Case Laws Customs

Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that....
September 20, 2019 Case Laws Customs

Classification of imported goods - all parts of the fan except the fan blades as a set. The packing also describes the goods as electric fan. The rotors and stators,......
September 20, 2019 Case Laws Service Tax

Service Tax Audit - Rule 5A - Balance of convenience is also in favour of this petitioner. - Irreparable loss will be caused to the petitioner, if the stay as prayed......
September 20, 2019 Case Laws Service Tax

Renting of Immovable Property Service - After the amendment, renting itself became taxable with retrospective effect from 01.6.2007 itself. When the law itself did not......
September 20, 2019 Case Laws Service Tax

Demand of service tax - construction of Mahatma Gandhi Cancer Hospital and Research Institute - It is clearly covered by section 65(105)(zzzza)(ii)(b) as a new building.....
September 20, 2019 Case Laws Central Excise

Doctrine of Promissory Estoppel - withdrawal of exemption - the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger......
September 19, 2019 Notifications Money Laundering

Prevention of Money-laundering (Maintenance of Records) Fourth Amendment Rules, 2019.
September 19, 2019 Notifications Income Tax

Central Government, specifies Cash Replenishment Agencies (CRA’s) and franchise agents of White Label Automated Teller Machine Operators (WLATMO’s) after consultation......

1 ....57 58 59 606162 63 64 65........ 139

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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 ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...