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 3201 to 3250 of 4703 Records

1 ....61 62 63 646566 67 68 69........ 95

April 3, 2017 Case Laws Service Tax

Classification of service - The appellants are only collecting data by questionnaire and study. Collection of such data from various target persons cannot be considered.....
April 3, 2017 Case Laws Central Excise

Area based exemption - appellant never started a new unit the appellant has used partly old machinery as stated above in the same premises/shed. Nature of the product is....
April 3, 2017 Case Laws Customs

Import of old and used tyres - Prohibited Goods or Restricted Goods? - the prima facie reading of the Entry No.B3140 clearly goes to say that the tyres meant for direct.....
April 3, 2017 Case Laws Indian Laws

Offence under Section 138 of the Negotiable Instruments Act - dishonour of the cheque - the cheque in question was nothing but a security without any subsisting debt or.....
April 3, 2017 Case Laws Income Tax

Eligibility for deduction u/s 54F - Clubbing of income of the minor children in the hands of the assessee - before arriving at net income for the purpose of clubbing in.....
April 3, 2017 Case Laws Income Tax

Non-deduction of TDS u/s 192 - exemption u/s 10(5) - benefit of leave travel concession granted by the assessee bank to its employees - assessee was under obligation to.....
April 3, 2017 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-appearance on six occasions on notices issues u/s 142(1) - assessee is liable to pay ₹ 20,000/- as penalty under Section 271(1)(b) of......
April 3, 2017 Case Laws Income Tax

Bogus purchases - the purchases shown by the assessee is not in doubt, but the assessee might have not purchased from these parties who he might have purchased it from......
April 3, 2017 Case Laws Income Tax

Keyman Insurance policy - assignment in favour of the appellant - even though the assignment has happened during the year, surrender value as computed as on the date of.....
April 3, 2017 Case Laws Income Tax

Sale of debt instrument - Benefit of Article 13(4) of DTAA between India and Singapore - the observation of DRP that the assessee has not furnished any evidence that the....
April 3, 2017 GST

GST - FAQ - CBEC issues Frequently Asked Questions on GST
April 1, 2017 GST

Central Excise - Post GST amendments
April 1, 2017 Case Laws Income Tax

TDS u/s 195 r.w.s. 191 - in order to treat the assessee/payee as an assessee in default it is required that the income so paid or credited to the account of the......
April 1, 2017 Case Laws Income Tax

The expenses incurred are in the nature of employee benefits, though paid under secondment agreement, in respect of persons working for the assessee - Expenses are......
April 1, 2017 Case Laws Income Tax

Computation of capital gains - The market value of the property may be more or may be less - when a registered valuer has worked out the market value of the property as.....
April 1, 2017 Case Laws Income Tax

MAT computation - Additions u/s 41(1) - principal portion of the waived loan - a loan which is originally taken for capital expenditure, if waived, will not give rise to....
April 1, 2017 Case Laws Income Tax

Nature of sales tax incentive - revenue receipt OR Capital subsidy - the incentive received by the assessee under the PSI, 2007 scheme in the form of refund of sales tax....
April 1, 2017 Case Laws Service Tax

Levy of service tax - water supply projects are essential for the human beings and animals welfare for their consumption. The respondent was executing the project of the....
April 1, 2017 Case Laws Service Tax

Levy of service tax - appellant engaged private buses to ply under the banner of M/s ASTC on bus routes reserved for M/s ASTC only - the private bus operators paid 10%......
April 1, 2017 Case Laws Service Tax

The activities carried out by the appellants are taxable only w.e.f. 01/06/2007. In such situation, it is clear that their payment of tax in terms of composition scheme.....
April 1, 2017 Case Laws Service Tax

Export of services - Since consulting engineering service also is a category (iii) service as mentioned in Export of Services Rules, 2005, the location of recipient of......
April 1, 2017 Case Laws Service Tax

Liability of service tax - royalty payment for providing contents for the journal - It is not relating to right to intangible property like trade market designs,......
April 1, 2017 Case Laws Central Excise

Whether the appellant was entitled to the benefit of payment of only 25% of the penalty? - If the assessee wishes to speculate as to the outcome of the further......
April 1, 2017 Case Laws Central Excise

Classification of “Kulfi” - If the Kulfi Mix which is a dry powder merits classification under CTH 0404, then “Kulfi” manufactured by appellant which is ready to consume....
April 1, 2017 Case Laws Central Excise

Classification Natural Beta Kerotene - It may be that as a marketing requirement the subject item(s) have been sold as food supplement or dietary supplement but it does.....
April 1, 2017 Case Laws Central Excise

CENVAT credit - Rubber Stoppers - exported goods re-imported on rejection - credit availed on CVD which was required to be paid at the time of re-import - denial of......
April 1, 2017 Case Laws Customs

Classification of imported item - Linden Wood Slat - The Linden Wood Slats imported by the Appellants are correctly classifiable under S.H. No. 4421.90 of Customs Tariff Act - AT
April 1, 2017 Case Laws Customs

Suspension of CHA licence - Regulation No. 19(2) of the Customs Broker Licensing Regulations, 2013 - The dismissal of one of the employees of the petitioner does not......
April 1, 2017 Case Laws Customs

Classification of imported goods - The test result clearly states that these are not pure tin or tin plates but they are tin coated sheets with few visible imperfections....
April 1, 2017 Case Laws VAT and Sales Tax

Lien over Bank account - territorial jurisdiction - both KVAT and KTEG Acts authorize recovery officers to demand money from "any person" and authorize recovery by......
April 1, 2017 Case Laws VAT and Sales Tax

CST - penultimate sale against form H - the process carried out by the exporter cannot be said to be manufacture, and therefore, the claim of the respondent of sale......
April 1, 2017 Case Laws VAT and Sales Tax

CST - Iron and Steel - the “Iron and Steel” purchased by the respondent–assessee and used in the execution of the civil works contracts of the construction of the......
April 1, 2017 Case Laws VAT and Sales Tax

Input tax credit - KVAT - a manufacture of cement, is entitled to claim input tax credit in respect of the tax paid by it on the purchase of cement prior to its......
March 31, 2017 Circulars DGFT

Clarification regarding Public Notice No 38 dated 6.10.2016 and Public Notice No. 63 dated 27.3.2017 - Trade Notice
March 31, 2017 Circulars Customs

Clarification regarding amendment in Special Economic Zone Rules, 2006 in Rule 47, after sub-rule (4) dated 05.08.2016 – reg. - Circular
March 31, 2017 Circulars Income Tax

Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 - Circular
March 31, 2017 Circulars Income Tax

CBDT notifies new Income Tax Return Forms for AY 2017-18 - Circular
March 31, 2017 Case Laws Income Tax

Deduction u/s 35D - "premium" collected by the appellant-Company on its subscribed share capital cannot be treated “capital employed in the business of the Company" -......
March 31, 2017 Case Laws Income Tax

Assessment u/s 171 - partial partition or complete partition - immovable property of the HUF had been gifted to certain members - AO treated the same as partition of a......
March 31, 2017 Case Laws Income Tax

Addition u/s 68 - proof of genuineness of transactions - The AO strangely failed to conduct any scrutiny of documents and rested content by placing reliance merely on a.....
March 31, 2017 Case Laws Income Tax

Addition u/s 40A - excessive payment to firm of advocates - one director being a partner of the firm receiving the fees - Revenue has not even remotely attempted to......
March 31, 2017 Case Laws Income Tax

Onus lay upon Assessee to displace said presumption. As we have seen that Assessee gave explanation disowning documents stating that same related to some others but......
March 31, 2017 Case Laws Income Tax

Addition on unexplained investment in Jewellery and Silver - No credit could be given for HUF, for the simple reason that an HUF cannot wear any jewellery by itself. -......
March 31, 2017 Case Laws Income Tax

TDS u/s 195 - payment on FTS - employees seconded to the assessee - once these payments cannot be brought to tax under the provisions of the India US DTAA, there cannot.....
March 31, 2017 Case Laws Income Tax

TDS u/s 195 - professional fees paid to Mahta Partners, LLC USA a non resident - in the nature of Royalty or not - DTAA - the assessee benefits from rich experience of......
March 31, 2017 Case Laws Service Tax

Denial of Refund for the services namely, terminal handling charges, documentation charges, bill of lading charges - N/N. 41/2007-ST - the service tax paid by the......
March 31, 2017 Case Laws Service Tax

Refund - export of goods - claiming drawback by the appellants does not bar for claiming refund of Service Tax paid on the services covered under N/N. 41/2007 for export....
March 31, 2017 Case Laws Service Tax

Refund claim - debit note/expense voucher - so long as the documents (debit notes) reveal the essential details like registration no, service provided, service......
March 31, 2017 Case Laws Service Tax

Job work - Material, used in repair, transferred to principal - levy of tax - there is transfer of materials in the repair and maintenance done by the......
March 31, 2017 Case Laws Central Excise

Classification of goods - blanks for components out of CR/HR sheets/coils of iron and steel - As the Blanks in question cannot be used as part of the motor vehicle part.....

1 ....61 62 63 646566 67 68 69........ 95

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: Time limit to upload Form GST MOV-09 on GST portal

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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...

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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