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 2017

Home Highlights Year 2017

Filter:

Showing 1051 to 1100 of 4703 Records

1 ....18 19 20 212223 24 25 26........ 95

September 13, 2017 Notifications Customs

Anti-dumping duty imposed on imports of "Ammonium Nitrate" originating in exported from Russia, Indonesia, Georgia and Iran - Notification
September 13, 2017 Case Laws Income Tax

Additions u/s 68 and 69 - The assessee cannot call upon its investors to disclose all such business transactions thay carried on in the immediate past and as to how much....
September 13, 2017 Case Laws Income Tax

Levy of penalty - even voluntary surrender of income will not always necessarily rescue the assessee from the penalty provisions which are in the nature of remedy for......
September 13, 2017 Case Laws Income Tax

Short deduction of TDS - demand u/s 201(1) and interest chargeable u/s 201(1A) - CIT (A) expressed his inability to accord any relief, beyond the relief accorded in the.....
September 13, 2017 Case Laws Income Tax

Interest liability was raised on the assessee by the credit card company which was settled by the assessee in the instant year and, therefore, the interest liability in.....
September 13, 2017 Case Laws Service Tax

Export of services - place of supply - The position becomes learer in the post July 2012 period during which the POPS Rules 2012 apply. - Provision of telecommunication.....
September 13, 2017 Case Laws Service Tax

Reversal of CENVAT credit - Rule 6 - providing taxable and exempted services - the asssessee cannot choose to maintain separate account in respect of common input......
September 13, 2017 Case Laws Service Tax

Refund of unutilised CENVAT credit - denial on the ground that the appellant has not submitted the Softex and the services are not exported by them - there is no......
September 13, 2017 Case Laws Central Excise

100% EOU - Deemed export - sale in DTA against foreign exchange would be covered under para. 9.10(b) and would count against Net Foreign Exchange Target required under the policy- HC
September 13, 2017 Case Laws Central Excise

CENVAT credit - credit availed as per SION norms in respect of export made - Cenvat Credit Rules permits availment of credit only in specific circumstances. It is not......
September 13, 2017 Case Laws Customs

Jurisdiction of Customs Department - recovery of the money, may be un-accounted money, primarily, is the subject matter of Income Tax Department and certainly, not of......
September 13, 2017 Case Laws VAT and Sales Tax

Lifting of Corporate veil - the conclusion arrived at by the respondent to state that the petitioner was incorporated only for the purpose of avoiding additional sales......
September 12, 2017 Notifications GST

Compensation cess on various motor vehicles - Amendment Notification
September 12, 2017 News Indian Laws

Direct Tax Collections up-to August, 2017 in the current Financial Year 2017-18 show Growth of 17.5%
September 12, 2017 Case Laws Income Tax

Power to the CBDT - Instructions to subordinate authorities u/s 119 - amendment to the Rule 68B - legislative provisions cannot be amended by CBDT in exercise of its power u/s 119 - SC
September 12, 2017 Case Laws Income Tax

Selection of case of scrutiny assessment u/s 143(3) - failure to record any reasons - The Circular does not require recording reasons for giving approval - Circular......
September 12, 2017 Case Laws Income Tax

TDS - activity / job of Municipal Solid Waste Management - the assessee is acting only at the behest of the State Government and accordingly could be safely concluded......
September 12, 2017 Case Laws Income Tax

On failure of assessee to discharge onus of proving that expenditure was incurred for the purpose of business, it amounts to application of income voluntarily towards......
September 12, 2017 Case Laws Income Tax

TDS on the bank guarantee commission - section 194H is not applicable to the payments made to bank since it is not in the nature of “commission”, as it is understood in.....
September 12, 2017 Case Laws Income Tax

Withdrawing the approval granted u/s 10(23c)(VI) - investment in the non-specified assets - assessee urged that withdrawal of exemption is very harsh step as the......
September 12, 2017 Case Laws Income Tax

Deduction u/s 80IB - denial of claim on account of genuine delay due to error on the website for filing of the return of income - As assessee has filed screen shot of......
September 12, 2017 Case Laws Service Tax

Valuation - includibility - marketing margin - any services or activity prior to actual sale of gas has no two persons identifiable as service provider and service......
September 12, 2017 Case Laws Service Tax

BAS - the appellant/assessee had entered into an agreement with BSNL company to provide printing services of the telephone bills in their premises - such activity cannot....
September 12, 2017 Case Laws Customs

Classification of Sterile Absorbable Haemostatic Material - The wound management is primary purpose of the impugned goods - They may not fall under the general category.....
September 12, 2017 Case Laws Customs

Valuation - imported PVC Sheets - The importer admitted that the value of imported goods were not correct and the correct value is much higher than what is declared -......
September 11, 2017 News GST

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.
September 11, 2017 Case Laws Service Tax

CENVAT credit - Capital goods - providing sale of space for advertisement services - credit on Capital goods is available even if they are removed outside from the......
September 11, 2017 Case Laws Central Excise

Classification of goods - process oil / speciality oil - the extracts received from M/s.MRL are blended to form process oil, which is a new product, emerging with......
September 11, 2017 Case Laws Central Excise

CENVAT credit - capital goods - The entire allegation of revenue is based on flow back of money to ATV. The said allegation is misconceived in as much as admittedly the.....
September 11, 2017 Case Laws Income Tax

Exemption u/s 11 - the activities of the Assessee Society, though both religious and charitable, were not exclusively meant for one particular religious community. It......
September 11, 2017 Case Laws Income Tax

Revision u/s 263 - entitlement to claim depreciation u/s 32 - That basic exercise of determining to what extent the depreciation was claimed in excess has not been......
September 11, 2017 Case Laws Income Tax

Rental income derived from unsold flats which are shown as stock-in-trade in the books of the assessee would be assessed under the head “Income From House Property” and.....
September 11, 2017 Case Laws Income Tax

Penalty u/s 272(A)(2)(c) - compliance was made after a delay of 498 days from the date prescribed in the notice U/s 133(6) to the Branch of PNB abnk - there was only one....
September 11, 2017 Case Laws Income Tax

Capital gain computation - Sale consideration should be restricted to stamp duty valuation as against the Fair Market value determined by the DVO - transfer price for......
September 11, 2017 Case Laws Income Tax

TDS u/s 195 - the opinion that payment by the assessee to ASL for procuring and distributing copyrighted software on principal to principal basis could not be treated as....
September 9, 2017 News GST

Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017
September 9, 2017 Circulars Central Excise

Collection of duty / tax during survey or search - all concerned in CBEC are advised to strictly follow the legal provisions and instructions/directions issued from time....
September 9, 2017 Case Laws Income Tax

Claim of unabsorbed business loss, depreciation of amalgamated company - Order passed by BIFR u/s 32(2) of SICA r.w.s.72A(2)(ii) of IT Act - ITAT did not commit an error....
September 9, 2017 Case Laws Income Tax

Nature of expenditure - expenditure incurred in protecting the land from the acquisition - Land was held as stock-in-trade of the Assessee - the expenditure incurred by.....
September 9, 2017 Case Laws Income Tax

The income which has been computed by the AO after making certain additions/disallowances has to be taken as eligible for deduction under section 80P(2)(a)(i) if it......
September 9, 2017 Case Laws Service Tax

Penalty u/s 77 - non-filing of returns - there is no demand for service tax on the appellant, despite the fact that he had obtained service tax registration certificate.....
September 9, 2017 Case Laws Central Excise

Recovery of duty u/s 11D - sugar incentive scheme - appellant had collected the amount of ₹ 85/- per quintal, however, had deposited ₹ 52/- per quintal with.....
September 8, 2017 Notifications Customs

BCD reduced on import of on raw sugar[1701] upto a quantity of 3 lakh MT from 50% to 25% subject to the Tariff Rate Quota Allocation Certificate or license issued by......
September 8, 2017 Case Laws Income Tax

TDS u/s 195 - Interest u/s 201(1A) - Purchase of property from non-resident - On behalf of NRI, the Payment made to GPA Holder / bank - Payments made to both the parties....
September 8, 2017 Case Laws Central Excise

Manufacture - even though the Natural Gas is transported to the customers premises in compressed form, such process of compression has been done for the purposes of......
September 8, 2017 Case Laws Central Excise

Classification of goods - Potato flakes or Aloo Mash - whether classified under CTH 11052000 or under CTH 20052000? - the subject goods have been admittedly subjected to....
September 8, 2017 Case Laws GST

Petitioner cannot urge and/or seek directions to the respondents to postpone the decision to implement GST with effect from 1.7.2017, for simple reason that herein levy.....
September 8, 2017 Case Laws GST

Credit of duty paid on import of old dore bar - Validity of Notification dated 17th August 2017 - Rule 44A in the Central Goods and Services Rules, 2017 - till the next.....
September 7, 2017 Case Laws Income Tax

Scope of the term legal representative - Tax Recovery proceedings - It may be a person who may or may not be the heir, competent to inherit the property of the deceased.....
September 7, 2017 Case Laws Income Tax

TDS u/s 192 or 194J - professional doctors / Honorary Consultants - the real intention of the parties in the present case is appointment of consultants and not to create....

1 ....18 19 20 212223 24 25 26........ 95

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

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

F: GST on Solar Plant

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

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

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

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 ...