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 3401 to 3450 of 6921 Records

1 ....65 66 67 686970 71 72 73........ 139

September 28, 2018 Case Laws Service Tax

Works contract - Composition Scheme - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to....
September 28, 2018 Case Laws Service Tax

Extended period of limitation - Just because the two audit objections were conveyed in a single letter by the department to the appellants, the fact of first show cause.....
September 28, 2018 Case Laws Service Tax

The amounts collected during the impugned period on a service which was not then a ‘taxable service’, cannot be sought to be recovered under the erstwhile provisions of.....
September 28, 2018 Case Laws Service Tax

Outdoor Catering service - supply of food made in the hotel to the client premises - No personalized service is involved - If one person goes to the premises of the......
September 28, 2018 Case Laws Service Tax

Reversal of CENVAT Credit - once it is concluded that the Financial Leasing Service is not an exempted service, there is no justification in considering the portion of......
September 28, 2018 Case Laws Service Tax

Classification of services - outsourcing of their activity - Franchise service or not - The argument of the ld. counsel that it involves only transfer of intellectual......
September 28, 2018 Case Laws Central Excise

Classification of goods - Herbal Sheekakai Powder and Herbal Reetha Powder with the brand name "Meera" - the product manufactured is for care of the hair, even though,......
September 27, 2018 Notifications DGFT

Amendments to Foreign Trade Policy 2015-2020 - Extension of Integrated Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation, EPCG and....
September 27, 2018 Notifications Customs

Amends Notifcation No. 52/2017 dated 30th June, 2018 - Goods falling under heading 2710 19 20 increased from Nil to 5%
September 27, 2018 Notifications Customs

Amends Notifcation No. 57/2017 dated 30th June, 2018 - Rate of customs duty on import of certain items - Scope of entry relating to Tariff heading 8518 modified.
September 27, 2018 Notifications Customs

Amends Notifcation No. 50/2017 dated 30th June, 2018 - Rate of customs duty on import of Gemstones and Diamonds enhanced from 5% to 7.5%
September 27, 2018 Notifications Customs

Amends First Schedule of Customs Tariff Act, 1975. - Rates of Customs duty on import of certain items enhanced.
September 27, 2018 Circulars GST

Implementation of Tax Deduction at Source (TDS) under GST
September 27, 2018 Case Laws GST

Levy of GST - Marg Sudharan Shulk - charged and collected by applicant for the maintenance of forest road, from non government, private and commercial vehicles engaged......
September 27, 2018 Case Laws GST

Input Tax Credit (ITC) for providing leasing services - goods and services used for erection of infrastructure to which fibre cables are connected - The infrastructure......
September 27, 2018 Case Laws GST

ITC of GST paid on Works Contract Service received by the Applicant for maintenance contract of building shall not be available to them in terms of clause (d) of Section....
September 27, 2018 Case Laws GST

ITC of GST paid on goods purchased for the purpose of maintenance of Mall such as Vitrified Tiles, Marble, Granite, ACP Sheets, Steel Plates, TMT Tor (Saria), Bricks,......
September 27, 2018 Case Laws GST

Profiteering - contravention of the provisions of Section 171 of the CGST Act, 2017 - Benefit of reduction in the rate of tax by lowering the price of “Maybelline FIT Me....
September 27, 2018 Case Laws Income Tax

TDS Credit - Wherever the payer-deductor had made the payment to the company but by error deposited tax in the account of the firm, the petitioner company must get......
September 27, 2018 Case Laws Income Tax

Claim of credit of TDS deducted on salary - Employer failed to deposit the TDS amount with the Government - Department cannot deny the benefit of tax deducted at source.....
September 27, 2018 Case Laws Income Tax

Addition u/s 41 - remission or cessation of liability - when the software library was capitalized, it cannot be said that any benefit or remission or cessation of liability occurred.
September 27, 2018 Case Laws Income Tax

Disallowance of artificial loss made on account of fictitious transactions - CIT(A) has deleted the addition merely by observing that the books of accounts of the......
September 27, 2018 Case Laws Income Tax

Treatment of interest earned by assessee as “Income from Other Sources” - assessee did not claim for any exemption of interest income on the basis of ‘doctrine of......
September 27, 2018 Case Laws Income Tax

Addition of claim towards staff gratuity - The assessee has no control over the funds contributed to LIC towards the gratuity. The assessee is receiving the gratuity......
September 27, 2018 Case Laws Income Tax

Penalty u/s 271D - Default in accepting the cash loan in violation of section 269SS - urgency of matter - Since, the stamp duty for registration of property was to be......
September 27, 2018 Case Laws Income Tax

Levy of penalty u/s 272A(2)(k) - delay in remittance of the TDS Amount in the Govt. Account - whether the explanation tendered by the appellant in support of delay in......
September 27, 2018 Case Laws Companies Law

Tenure of the Director - Permanent (non-rotational) director as supported by the Articles of association - Other directors proposed to removed the petitioner by calling.....
September 27, 2018 Case Laws Customs

Restriction imposed on import of yellow peas - before 30th August, 2018, the contract was fully executed - respondents is directed to take necessary steps to permit......
September 27, 2018 Case Laws Customs

Prohibition order on CHA - prohibiting the appellant from working in any sections of the Chennai Customs station - The prohibition order issued without mentioning any......
September 27, 2018 Case Laws Customs

Valuation of imported goods - rejection of invoice value - enhancement of value to 166.6% under Rule 8 - This is a fit case to be remanded to consider the plea of the......
September 27, 2018 Case Laws Service Tax

Refund of Service Tax paid - The rejection of refund claim without issuance of show cause notice cannot sustain
September 27, 2018 Case Laws Service Tax

Construction of Complex Service - If the land owner enters into a contract with a promoter/builder/developer who himself provided service of design, planning and......
September 27, 2018 Case Laws Service Tax

CENVAT Credit - insurance services - Motor Insurance Policy for motor vehicles against theft, damage and third-party liability - service tax paid on reimbursement of the....
September 27, 2018 Case Laws Central Excise

Refund claim - Once the GST regime is in force, the pending refund claim, if sanctioned, will necessarily have to be paid in cash irrespective of the fact whether the......
September 27, 2018 Case Laws Central Excise

Manufacture - activity of inspection and sample testing - removal of inputs as such - Revenue cannot change the goal posts and have two different approaches to the same.....
September 27, 2018 Case Laws Central Excise

CENVAT credit - travel services extended to Directors, their family members and employees - The credit is admissible only when the travelling service is for the purpose.....
September 27, 2018 Case Laws Central Excise

Valuation - goods in the Malkapur unit of the appellant - Inclusion of certain costs - principles of natural justice - demand on the basis of selective transaction......
September 27, 2018 Case Laws Central Excise

Supply of items for setting up independent thermal power plant - Supply against International Competitive Bidding (ICB) - Going by the maxim res judicata pro veritate......
September 26, 2018 Notifications Customs

Exemption from Integrated Tax and Compensation Cess extended upto 31.03.2019 on goods imported against AA/EPCG authorizations
September 26, 2018 Notifications DGFT

Amendment in Export Policy of Chemicals under Appendix 3 (SCOMET items) to Schedule -2 of ITC(HS) Classification of Export and Import Items, 2018
September 26, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of depreciation on the NH-6 constructed by them on built, operate and transfer basis @ 10% - The conduct of the respondent-assessee or......
September 26, 2018 Case Laws Income Tax

Exemption u/s 11 - Claim of set off of carry forward of losses - if commercial principles are applied then adjustment of expenses incurred by the trust for charitable......
September 26, 2018 Case Laws Income Tax

Claim of expenditure - Damages paid by the assessee to Microsoft Corporation USA for unauthorized use of software / operating system - the payment of such damages is......
September 26, 2018 Case Laws Income Tax

The loss caused by embezzlement by the employee was incidental to the employment and entrustment of duty and should be allowed in computing the business income of the......
September 26, 2018 Case Laws Income Tax

Disallowing the non-compete fees paid by the assessee to its holding company by holding it to be ‘capital expenditure’ - the payment made by the appellant is revenue......
September 26, 2018 Case Laws Income Tax

TDS u/s 195 - since the impugned income in the hands of the non-resident did not accrue or arise directly or indirectly, through or from any business connection in India....
September 26, 2018 Case Laws Income Tax

Addition u/s 50C r/w section 69A - legal fiction u/s 50C cannot be extended any further so as to take within its ambit the case of a purchaser where it is alleged that......
September 26, 2018 Case Laws Income Tax

Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to......
September 26, 2018 Case Laws Income Tax

Reopening of assessment on the basis of show cause notice issued by the Excise Authorities - once the very foundation on which the action u/s 147 had been initiated had.....
September 26, 2018 Case Laws Income Tax

Bogus purchases - Since the corresponding sales have been accepted and the assessee had shown reasonable gross profit on sale, therefore, confirming the addition to the.....

1 ....65 66 67 686970 71 72 73........ 139

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: ITC on Inward supplies availed in the next Financial Year

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...