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 3651 to 3700 of 6921 Records

1 ....70 71 72 737475 76 77 78........ 139

September 15, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Though the addition is confirmed by the CIT(A), but does not show that the assessee has not recorded any transaction in his books of account or......
September 15, 2018 Case Laws Income Tax

TDS u/s 194I - internet connectivity charges and specialized line rental - lease line charges - it is not for use of any asset involved in provision of such facility /......
September 15, 2018 Case Laws Income Tax

TDS from salary payment to employees - considering the house property loss resulting from the deduction on account of interest on housing loan while making deduction of.....
September 15, 2018 Case Laws Income Tax

Whether previous orders of assessment, although they may even be best judgment assessments, would form good material or good evidence for purpose of computing income of.....
September 15, 2018 Case Laws Income Tax

Reopening of assessment - unexplained source of credit card expenditure - return filing under wrong PAN - AO had only remedy under the provisions of the Act to issue......
September 15, 2018 Case Laws Income Tax

TDS u/s 192 - reimbursement of salary to the Member of Joint Venture (AOP) - the provisions of sec. 40(ba) shall not apply to the payment given to M/s ITDCL, since the......
September 15, 2018 Case Laws Income Tax

Capital gain computation - genuineness of sale transaction - actual amount received is a far less than the circle rates of the registration authority or that the value......
September 15, 2018 Case Laws Income Tax

TDS u/s 194C - addition u/s 40(a)(ia) - TDS on labour charges - payments made to the labour through maistries cannot be construed as a contract between the assessee and.....
September 15, 2018 Case Laws Income Tax

Deduction u/s 36(1)(va) - late payment of employees’ contribution to PF and ESIC - relevant due date in such a case is to be seen with reference to the month of the......
September 15, 2018 Case Laws Indian Laws

Enforceability of foreign award - award has not born stamp duty in India - the expression “award” has never included a foreign award from the very inception till date.......
September 15, 2018 Case Laws Service Tax

Classification of service - service with reference to loading, unloading, transportation, storage of cargo - service tax not payable under Clearing and forwarding agent service.
September 15, 2018 Case Laws Service Tax

Valuation - renting of immovable property service - interest accrued on security deposit cannot be added to the renting agreed upon between the parties for the purpose......
September 15, 2018 Case Laws Central Excise

Classification of goods - Smyle Thanda Tel - The product in question is rightly classifiable as ayurvedic medicine
September 15, 2018 Case Laws VAT and Sales Tax

Time limit for passing Order of Assessment - Order of Assessment was set aside as the same had been passed more than 5 years after the close of the assessment year -......
September 15, 2018 Case Laws VAT and Sales Tax

Levy of VAT - the medicines in the health care services provided to the indoor patients is not taxable as the amount charged cannot be bifurcated to cull out amount of......
September 14, 2018 Circulars Customs

Safeguard duty on Solar cells whether or not assembled in modules or panels.
September 14, 2018 Circulars GST

Clarification regarding processing of refund claims filed by UIN entities
September 14, 2018 Circulars GST

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
September 14, 2018 Act Rules Companies Law

Conditions for Appointment and fixation of Remuneration of Managerial Person - SCHEDULE V -See sections 196 and 197 - - SCH-05 of the Companies Act, 2013 as amended.
September 14, 2018 Act Rules Companies Law

Forms of, and procedure in relation to, certain applications - Section 201 of the Companies Act, 2013 - Amendments came into force w.e.f. 12.9.2018
September 14, 2018 Act Rules Companies Law

Central Government or company to fix limit with regard to remuneration - Section 200 of the Companies Act, 2013 - Amendments came into force w.e.f. 12.9.2018
September 14, 2018 Act Rules Companies Law

Calculation of profits - Section 198 of the Companies Act, 2013 - Amendments came into force w.e.f. 12.9.2018
September 14, 2018 Act Rules Companies Law

Overall maximum managerial remuneration and managerial remuneration in case of absence or inadequacy of profits - Section 197 of the Companies Act, 2013 - Amendments......
September 14, 2018 Act Rules Companies Law

Appointment of managing director, whole-time director or manager - Section 196 of the Companies Act, 2013 - Amendments came into force w.e.f. 12.9.2018
September 14, 2018 Notifications GST

GST - Collection of tax at source (TCS) - Section 52 of the CGST Act comes into force w.e.f 01.10.2018
September 14, 2018 Notifications GST

TDS liability u/s 51 of CGST Act, 2017 come into force w.e.f. 01-10-2018 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or....
September 14, 2018 Case Laws Income Tax

Reopening of assessment - source of the cash deposits post demonetization - AO in the reasons recorded has simply kept aside the assessee's explanation for the......
September 14, 2018 Case Laws Income Tax

Addition of suppressed sale - addition using the material collected by the Excise Department including the statements of relevant witnesses recorded during the search -.....
September 14, 2018 Case Laws Income Tax

Addition u/s 43B - service tax liability - Section 43B does not contemplate liability to pay service tax before actual receipt of the funds in the account of the......
September 14, 2018 Case Laws Income Tax

Set off of MAT credit - before or after setting off the Tax Deducted at Source and Advance Tax paid - credit under Section 115JAA should be given effect to before......
September 14, 2018 Case Laws Income Tax

Contributions received from consumers - AO has misunderstood the accounting policy and accounting entries passed in the books and erroneously treated the capital......
September 14, 2018 Case Laws Income Tax

Addition u/s 68 - CIT-A deleted the entire additions on the basis of few sample shareholders - AO has also not given the breakup of the investment made by the 10 persons....
September 14, 2018 Case Laws Income Tax

Addition on account of commission/service charges - All the five parties to whom the assessee paid commission had submitted their copy of bill which contained their PAN.....
September 14, 2018 Case Laws Income Tax

Best adjustment assessment - estimation of income - in a best judgment, even if, there is an element of guess work, it should not be a wild one, but shall have......
September 14, 2018 Case Laws Income Tax

The amount sought to be disallowed was debited in the financial year 2006-07 which is not at all relevant for the assessment year 2008-09 in which assessment is sought......
September 14, 2018 Case Laws Income Tax

Addition u/s 68 as received from undisclosed sources - Merely on surmises and conjunctures no addition can be made u/s 68 of the Act, when assessee himself is declaring.....
September 14, 2018 Case Laws Income Tax

Penalty u/s 271(1)(b) - failure to comply with the notices issued - the reasons explained by the assessee are bonafide and reasonable. - penalty imposed u/s 271(1)(b)......
September 14, 2018 Case Laws Income Tax

Disallowance of electricity payment paid in cash to Jodhpur Vidyut Vitran Nigam Limited u/s 40A(3) - there was business expediency of making cash payments so that there.....
September 14, 2018 Case Laws Customs

Refund - duty was paid under protest - The payment under protest by itself would tantamount to claiming refund, but, it cannot be turned down merely because he has not......
September 14, 2018 Case Laws Customs

Refund claim - duty paid under protest - assessment of bill of entry subject to test report - it can be said that the assessment was made provisionally by the assessing.....
September 14, 2018 Case Laws Customs

Refund claim - since the Bill of Entry was assessed by the Customs Department and the assessed duty was paid by the respondent, it cannot be said that the duty was paid.....
September 14, 2018 Case Laws Service Tax

Extended period of limitation - assessee was under a bonafide belief that no service tax is payable by a charitable institution rendering the service of Commercial......
September 14, 2018 Case Laws Service Tax

Classification Services - construction of building in educational institution by CPWD - services received are not otherwise the activity of the appellant themselves.......
September 14, 2018 Case Laws Central Excise

Clandestine removal - shortage of finished goods - If the assessee had sufficient records to establish their innocence, nothing prevented the Managing Director to say so....
September 14, 2018 Case Laws Central Excise

CENVAT Credit - Input Services - appellant is under a statutory obligation to provide group insurance scheme in their factory for the benefit of the employees. This......
September 14, 2018 Case Laws Central Excise

Clandestine manufacture and removal - since, prosecution launched against the assessee was quashed and they were acquitted, the reliance placed by the Revenue in the......
September 14, 2018 Case Laws Central Excise

Valuation - Job work - the value of scrap cleared need not be included for discharging the duty liability on the job worked item
September 14, 2018 Case Laws VAT and Sales Tax

Input tax Credit - capital goods - The renewable energy device & spare parts, Boilers, Boiler components and materials for Erection of Boilers are integral parts or......
September 13, 2018 Case Laws Income Tax

Reopening of assessment - tangible evidence to reassessment - nondisclosure of the taxing event, i.e. allotment of shares - The TEP and investigation reports – of......
September 13, 2018 Case Laws Income Tax

Even though the AO may say so that the petitioner is not entitled to raise the question of jurisdiction, while filing the appeal, but that will not prevent the......

1 ....70 71 72 737475 76 77 78........ 139

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

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: 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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories