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 1651 to 1700 of 4703 Records

1 ....30 31 32 333435 36 37 38........ 95

August 2, 2017 Act Rules GST

Rule 24 - Migration of persons registered under the existing law - Date of surrender of GST registration where not required extended upto 30-09-2017
August 2, 2017 Case Laws Central Excise

Refund claim - whether the appellant is entitled to take refund claim of reversal of cenvat credit under protest which has not been appropriated at any stage or not? - Refund allowed.
August 2, 2017 Case Laws Central Excise

Manufacture - Assembly installation and commissioning of switching system - the goods which have been purchased Switching systems have remained the switching systems......
August 2, 2017 Case Laws Central Excise

100% EOU - DTA clearance - the fact of the respondents not availing cenvat credit is not a relevant consideration in deciding the question whether they comply with N/N......
August 2, 2017 Case Laws Customs

Reimbursement of Central Sales Tax (CST) - respondents are not legally justified in withholding the same for the reason that the petitioner has not purchased raw......
August 2, 2017 Case Laws Customs

Import of Fishing Trawlers - - they have come to Indian Customs Waters only for the purpose of completing import formalities and also registering them as fishing......
August 2, 2017 Case Laws VAT and Sales Tax

Valuation - Cardamom - UPVAT - market rate relied upon for the purposes of undervaluation is not the market rate shown to exist in the market area, where the transaction....
August 2, 2017 Notifications DGFT

Import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling)......
August 2, 2017 Notifications DGFT

Amendment in import policy - To prohibit import of Red Sanders (Pterocarpus santalinus)
August 2, 2017 Case Laws GST

Enforcement of the G.S.T. - Entitlement to collect entertainment tax as in the past upto 31st March, 2020 and to retain the percentage of it in accordance with the......
August 2, 2017 Case Laws Income Tax

Validity of assessment order - Wrong mention of section as u/s 153A instead of 143(3)/153A - non compliance of mandatory issue of notice u/s 143(2) - curable defect u/s.....
August 2, 2017 Case Laws Income Tax

Permanent establishment of the assessee in India - Revenue to show that notwithstanding the RBI permission continuing during the AYs in question, the Assessee’s LO......
August 2, 2017 Case Laws Income Tax

Depreciation on expenditure incurred on the development of software as well as purchase of software is capital in nature - at the rate of 25% or at the rate of 60% - it.....
August 1, 2017 Notifications Customs

Amendment in notification no 50/2017-cus dated 30.06.2017 - Exemption from customs duty on Electrical energy supplied to DTA by power plants of 1000MW or above, and......
August 1, 2017 Bill

THE COMPANIES (AMENDMENT) BILL, 2017 - AS PASSED BY LOK SABHA ON 27.07.2017
August 1, 2017 Circulars Income Tax

For the purpose of filing return, it shall be sufficient as of now to quote Aadhar or Aadhar Enrolment Number. The actual linking of PAN with Aadhar can be done......
August 1, 2017 Case Laws VAT and Sales Tax

Jurisdiction - input tax credit - The directions given by the Tax Board to the Commissioner cannot be said to be contrary to the provisions of the Act and the Tax Board.....
August 1, 2017 Case Laws Indian Laws

The offence under Section 138 of Negotiable Instruments Act, undoubtedly is a civil liability dressed in a criminal colour - an accused is entitled to maintain silent. - HC
August 1, 2017 Case Laws Income Tax

Adjustment of amount refundable for the Assessment Year 2012-13 against the tax demands of subsequent years - SC confirmed the order of HC
August 1, 2017 Case Laws Income Tax

Exemption u/s 11 and 12 eligibility - Sectio n2(!5) - Merely because the assessee is holding conferences and seminars which are according to us in furtherance of the......
August 1, 2017 Case Laws Income Tax

Merely because telephone call register is not maintained or vehicle logbook is not available, expenses cannot be disallowed on ad hoc basis when the telephone is......
August 1, 2017 News GST

Embroidered sarees to attract 5% GST: CBEC
July 31, 2017 Case Laws Service Tax

VCES Scheme - rejection of VCES application cannot be reopened at this stage after more than a year of Order-in-Original rejecting VCES declaration
July 31, 2017 Case Laws Central Excise

Refund - cenvat credit - Rule 5 read with N/N. 5/2006 thus provides that refund should be filed on quarterly basis only after completion of the particular quarter.......
July 31, 2017 Case Laws Customs

The request for conversion of free shipping bills to DEEC (Advance Licence) Scheme cannot be considered, as the said scheme is strictly on actual user basis exemption......
July 31, 2017 Case Laws Customs

Refund - even if the Department assessed the shipping bills, for the ductile iron spun pipes, attracting Notification No.66/2008-Cus, the right course of remedy would......
July 31, 2017 Notifications GST - States

ASSAM GST - Government specifies the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or....
July 31, 2017 Notifications GST - States

TRIPURA GST - The documents viz. Tax Invoice, Manifest and Consignment Note shall be carried by the person in charge of a conveyance carrying any consignment of goods......
July 31, 2017 News Indian Laws

Govt extends ITR filing deadline to August 5
July 31, 2017 Case Laws Income Tax

Invoke Section 12AA for cancellation of registration - BMW car - it was stated that though the said car was purchased in the name of a Trustee, it was used for the......
July 31, 2017 Case Laws Income Tax

The person or body corporate from which such interest income is received will not change its character, viz. interest income not arising from its business operations,......
July 31, 2017 Case Laws Income Tax

Loans to companies in liquidation had become bad debts and ought to be written off - whether he Tribunal was right in allowing the re-valuation of only loss making......
July 31, 2017 Case Laws Income Tax

Non service of notice - validity of assessment - service by way of affixture - It is seen that the Income Tax Inspector has signed as the local independent person but......
July 31, 2017 Case Laws Income Tax

Depreciation on boiler - CIT (A) has not committed any error in allowing depreciation at the correct rate even though the assessee had claimed depreciation at a lesser......
July 29, 2017 Case Laws Service Tax

VCES declaration - the appellant case is that they had mistakenly applied the rate of tax at 10%, instead of the prescribed rate of 12%. - denial of the benefits......
July 29, 2017 Case Laws Service Tax

100% EOU - refund claim - input services - labour contract service - office maintenance - staff training expenses - subscription charges - insurance expenses - clearing.....
July 29, 2017 Case Laws Central Excise

100% EOU - refund claim - commission given to foreign agent - As a 100% EOU it is required to achieve positive net foreign exchange for which they have to ensure......
July 29, 2017 Case Laws Central Excise

Renting of immoveable property service - road is used for transportation of goods - denial on the ground that the road located outside the factory - the service of......
July 29, 2017 Case Laws Customs

Detention of imported goods - demurrage and detention charges - Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 - The DRI was of the view......
July 29, 2017 Case Laws Customs

Levy of ADD - Plain Gypsum Plasterboard - It is not possible to accept the submission that the impugned Notification dated 7th June, 2017 was issued after the expiry of.....
July 29, 2017 Case Laws Income Tax

Taxability in hands of society - fund transferred to ‘Distribution Pool Fund Account’ it is not taxable in the hands of the Society. - SC
July 29, 2017 Case Laws Income Tax

Revision u/s 264 in favor of assessee - condonation of delay in filing an application - in terms of the proviso to Section 264 (3), the PCIT should also examine whether.....
July 29, 2017 Case Laws Income Tax

Invocation of Section 145 - rejecting the books of accounts - When there are audited accounts of an entity and the calculation of the GP ratios hinges upon their......
July 29, 2017 Case Laws Income Tax

Applying transfer pricing formula - associate enterprises - there has to be an enterprise in the nature of a firm and another enterprise who holds not less than 10%......
July 29, 2017 Case Laws Income Tax

Determination of ALP - in case of service provider, the ALP of import of capital equipment, the depreciation cost of which is recharged with a markup cannot be......
July 28, 2017 GST

e-way bill system - Bihar GST - procedure for transportation of goods by or on behalf of a registered or unregistered person or by or on behalf of a registered or......
July 28, 2017 Notifications GST

Goods and services Tax Settlement of funds Rules, 2017 - Notification
July 28, 2017 Notifications GST - States

e-way bill system - Andhra Pradesh GST - Every registered person or unregistered person or a person liable to be registered under the AP Goods and Services Tax Act -......
July 28, 2017 Case Laws Service Tax

Refund of input services - all the input services viz., Parking, Cafeteria, Fitouts, Building, Housekeeping, Management Consultant Services, Custom House Agent Service,.....
July 28, 2017 Case Laws Central Excise

CENVAT credit - sales promotion includes services by way of sale of dutiable goods on commission basis and this notification is made applicable retrospectively - credit allowed

1 ....30 31 32 333435 36 37 38........ 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 ...