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 1451 to 1500 of 4703 Records

1 ....26 27 28 293031 32 33 34........ 95

August 11, 2017 Case Laws Income Tax

Exemption u/s 10(1) - agricultural income - proof of agricultural operations - business of plant floriculture / tissue culture - exemption allowed.
August 11, 2017 Case Laws Income Tax

Compensation paid by the assessee to the family members of deceased divers was in course of the assessee business, and the assessee had rightly considered the business......
August 11, 2017 Case Laws Income Tax

TDS u/s 194H - SIM cards and recharge coupons were sold in cash. The customers and shopkeepers were offered discount on the face value of the SIM cards. Apropos the......
August 10, 2017 Notifications Customs

Anti-dumping duty on "Opal Glassware", originating in or exported from China PR and UAE imposed
August 10, 2017 Circulars Customs

Continuation of pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile......
August 10, 2017 Circulars GST - States

Levy of VAT or GST on Supply of goods / works contract - where work was started before 1.7.2017 or contract was entered into prior to 1.7.2017 - Time of supply - A Clarification
August 10, 2017 Notes GST

Switching between the composition scheme and normal scheme of payment of tax - When opted for the Composition scheme, ITC on Capital Goods need to be reversed upto 5......
August 10, 2017 Notes GST

Switching from normal payment of tax composition scheme - Whether the assessee is liable to reverse Input Tax Credit (ITC) on inputs or capital goods held in stock? How.....
August 10, 2017 Notes GST

Switching from composition scheme to normal scheme of payment of tax - Whether the assessee is eligible to avail Input Tax Credit (ITC) on inputs or capital goods held in stock?
August 10, 2017 Case Laws Service Tax

Refund - Since the payment of service tax during the said period was not under protest, the Appellant was unable to take advantage of the second proviso under Section......
August 10, 2017 Case Laws Companies Law

Articles are internal regulations of a Company. It is a subordinate document to the Memorandum of Association. If companies were unable to alter their memorandum or......
August 10, 2017 Case Laws Income Tax

Revision u/s 264 - petitioner and his grandmother are co-owners of property sold - joint ownership - seeking the petitioner's income in respect of the transaction......
August 10, 2017 Case Laws Income Tax

Provisional attachment of bank account u/s 281B - search and seizure activity - even after expiry of period in excess of seven months, department did not take any action....
August 10, 2017 Case Laws Income Tax

Addition towards deemed dividend u/s 2(22)(e) - payment made to assessee company - the deemed dividend is taxable in the hands of the registered share holder but not in.....
August 10, 2017 Case Laws Income Tax

Applicability of Article 8 vis-a-vis Article 24 of DTAA - DTAA between India and Singapore - shipping income - Article 24 only envisages territorial and jurisdictional......
August 9, 2017 Case Laws Service Tax

CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through.....
August 9, 2017 Case Laws Central Excise

CENVAT credit - appellants are drawing water from various dams in the vicinity of factory and pipelines have been laid from the tanks to the mines - denial of credit on.....
August 9, 2017 Case Laws Customs

Re-export of prohibited goods - The consignment having contained `prohibited goods', which were confiscated in terms of Section 111 (d) of the CA, the Petitioner is not.....
August 9, 2017 Case Laws Customs

The “removal” and “clearance” cannot be equated to clear the goods for home consumption under Section 47 of the Customs Act. The permissions to clear the goods would not....
August 9, 2017 Case Laws Income Tax

Agricultural income or not - turnkey contract of plantation - to create and develop plantations, rock gardens etc. for companies/institutions - The consideration......
August 9, 2017 Case Laws Income Tax

Eligibility to registration to the Assessee u/s 12AA and u/s 80G - The mere fact that the Assessee had received service charges from the various organizations for......
August 9, 2017 Case Laws Income Tax

Accrual of interest income on FD's - compensation and interest was not final, but pending the decision of the High Court - it is an accepted position that the right to......
August 9, 2017 Case Laws Income Tax

Royalty - exchange gain - Income attributable to royalty and interest remitted from Malaysia after retaining in Malaysia for sometime - income is taxable in India - HC
August 9, 2017 Case Laws Income Tax

Grant of exemption under section 10(23C)(vi) - date of grant of registration - The registration will take effect from the date of application - HC
August 9, 2017 Case Laws Income Tax

Levy of penalty u/s 271FA - failure of the appellant in furnishing AIR in time - appellant had not established any reasonable cause for not filing AIR within time -......
August 9, 2017 Case Laws Income Tax

Deduction u/s. 80-IA(4)(ii) - telecommunication services - infrastructure facilities - A wholesale purchaser of bandwidth cannot be equated with an undertaking providing....
August 9, 2017 Case Laws Income Tax

Eligibility to exemption u/s 10B - whether duty draw back / export incentive is eligible for deduction / exemption - Held Yes
August 8, 2017 Circulars GST - States

Guidelines/ Instructions for detention/ lnspection report u/s 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017.
August 8, 2017 Notifications GST

Govt extends time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August - Notification
August 8, 2017 Notifications GST

Govt extends time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August - Notification
August 8, 2017 Notifications GST

Govt extends time period for filing of details in FORM GSTR-3 for months of July and August - Notification
August 8, 2017 Notifications GST

Date for filing of GSTR-3B for month of July is 20.8.17 and for the month of August is 20.9.2017
August 8, 2017 Circulars DGFT

Amendment in Appendix - 2E of Foreign Trade Policy, 2015-2020 - reg. - Public Notice
August 8, 2017 Notifications DGFT

Amendment in import policy of Pigeon Peas (Cajanus Cajan)/Toor Dal under Chapter 7 of the ITC (HS)2017, Schedule- I (Import Policy) - Notification
August 8, 2017 Case Laws Customs

Benefit of Concessional rate of duty - Import of non-alloy steel wire rods (prime) - The fact that rust was present on the goods cannot be a reason to hold that the......
August 8, 2017 Case Laws Income Tax

TPA - valid comparable - the accounting period of the comparable company should be the same with that of the assessee-company.
August 8, 2017 Case Laws Income Tax

TPA - RPT filter of 0% - where neither the TPO nor the assessee has made out a case of exceptional difficulty in searching the comparable companies then the normal......
August 8, 2017 Case Laws Income Tax

Eligibility for deduction u/s. 80IB - The Revenue authorities were not justified in rejecting the said return without following the procedure prescribed u/s.139(9) by......
August 8, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of depreciation @100% instead of 15% - Temporary Wooden structures like interiors, glow signs etc. being Furniture & Fixture - Levy of penalty confirmed.
August 8, 2017 Case Laws Income Tax

Revision u/s 263 - inadequate or no inquiry by AO - If there is some inquiry by the Assessing Officer in the original proceedings, even if inadequate, that cannot clothe....
August 8, 2017 Case Laws Income Tax

Assessment of the bank interest - Interest on fixed deposits in providing bank Guarantee under EPCG scheme is in the nature of capital receipt and to be set off against project cost.
August 7, 2017 Case Laws Income Tax

Penalty levied on the assessee/Trust under Section 273(2)(a) and under Section 140A(3) - filing NIL estimate of advance tax and nonpayment of the self assessment tax -......
August 7, 2017 Case Laws Income Tax

TDS U/S 194J - payment for providing SMS services as well as technical support services - There is no technical or professional services - No TDS liability - HC
August 7, 2017 Case Laws Income Tax

Deduction u/s 80IB(9) - eligible undertaking - Tribunal cannot be faulted for deciding not to proceed further with the bunch of appeals till the Supreme Court finally......
August 7, 2017 Case Laws Income Tax

Imposition of penalty u/s 271D and 271E - acceptance and repayment of loans in cash - The creditors from whom the cash was received and repaid were held to be genuine......
August 7, 2017 Case Laws Income Tax

Exemption u/s 54B denied - capital gain from sale of agriculture land - investment in the new land made in the name of wife of the assessee - the new asset has to be in.....
August 7, 2017 Case Laws Income Tax

Levy of penalty u/s 221 - reasonable cause for non compliance - the assessee had shown good and sufficient reasons for not deducting tax at source (TDS) within the......
August 7, 2017 Case Laws Income Tax

When the transactions are multiple and inter-related then if a particular transaction out of the composite transactions cannot be tested under CUP then it is not proper.....
August 7, 2017 Case Laws Income Tax

TPA - Comparability - the segmental results taken by the TPO of this company have been influenced by the mergers and acquisitions taking place during the year, thereby......
August 7, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of liasoning commission - satisfaction regarding concealment of income - Merely because the commission expenses have been disallowed....

1 ....26 27 28 293031 32 33 34........ 95

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST on Solar Plant

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

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 ...