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 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 Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... 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 4201 to 4250 of 4703 Records

1 ....81 82 83 848586 87 88 89........ 95

February 4, 2017 Case Laws Customs

Undervaluation of the goods imported - Rule 5 & Rule 6 of the Valuation Rules needs to be applied which contemplates for the application of contemporaneous value; which.....
February 4, 2017 Case Laws Customs

Confiscation of currency u/s 121 of the CA, 1962 - There is no bar on the imposition of separate penalty on the company and the director - the director has played......
February 3, 2017 Case Laws Income Tax

Once it is found that no expenditure was incurred in earning this income, there would be no further expenditure in relation thereto that falls within the ambit of section 14A - HC
February 3, 2017 Case Laws Income Tax

Condonation of delay in filing the Return of Income - When once an authority has been conferred discretion to condone the delay, application seeking condonation of delay....
February 3, 2017 Case Laws Income Tax

Export commission paid outside India on service rendered outside India was not liable to deduction of tax at source, consequently no disallowance is warranted. - AT
February 3, 2017 Case Laws Income Tax

Even the provision of Section 50C r.w.s. 69 and 69B, i.e. the special provision for full value of consideration in certain cases creates a legal friction for taxing......
February 3, 2017 Case Laws Income Tax

The claim of the assessee to allow expenses from the income earned by way of commission on providing accommodation entries of transportation is rejected. - AT
February 3, 2017 Case Laws Income Tax

Interest receipts earned by the assessee out of FDs kept with Banks by way of margin money made for the purposes of the assessee’s business of import/ export trading in.....
February 3, 2017 Case Laws Income Tax

AO cannot make the addition u/s 69C by merely relying on information obtained from the Sales Tax Department, the statements/ affidavits of third parties, without the......
February 3, 2017 Case Laws Income Tax

CIT(A) was justified in estimating the income from the on-money receipts @ 17% for this year also by following the order passed by the Settlement Commission. - AT
February 3, 2017 Case Laws Service Tax

Levy of tax - advisory services - taxable under the head 'management consultancy service' - neither the original authority nor the first appellate authority have......
February 3, 2017 Case Laws Service Tax

Definition of AOP - immovable property given on rent by 8 joint co-owners (respondents) - whether these 8 co-owners can be said to be AOP, and whether each co-owner has.....
February 3, 2017 Case Laws Service Tax

Interest on delayed payment of tax - There is no whisper in the SCN concerning any ingredient present for invocation of extended period - demand for interest is......
February 3, 2017 Case Laws Service Tax

Classification of service - loading agreement for loading of coal from coal face into tipper trucks - service is not classifiable under mining service - AT
February 3, 2017 Case Laws Central Excise

Re-credit of duty from cenvat account - the duty was paid twice on the same clearances however the duty passed on is only one time duty paid on the clearances, therefore....
February 3, 2017 Case Laws Central Excise

Remission of duty u/r 21 of CER - damage of godos due to flood and rains - destruction and disposal of goods without verification/inspection cannot be condoned - AT
February 3, 2017 Case Laws Central Excise

Classification of parts of manufactured motor - stators and rotors - on the date on which the earlier circular was in force, the SCN could not have been issued nor the......
February 3, 2017 Case Laws Central Excise

100% EOU - Refund claim - Rule 5 of CCR, 2004 - rejection of refund claims merely on the ground of nexus with the manufacture of the product is not legally tenable - AT
February 3, 2017 Case Laws VAT and Sales Tax

Extended period for exercise of revisional jurisdiction will be applicable only in cases where period prescribed prior to the amendment had not expired and not where the....
February 2, 2017 Notes Bill

SEZ units - method of computation of an amount of deduction u/s 10AA - Budget 2017-18 w.e.f. AY 2018-19
February 2, 2017 Case Laws Income Tax

To hold the transactions as mere accommodation entries and not real purchases is quite different from saying that the sources of expenditure for the purchases from the 7....
February 2, 2017 Case Laws Income Tax

Disallowance made by AO u/s.40A(3)- The assessee has declared more than 10% of net profit of its gross turn over, therefore, there is no justification for coming to the.....
February 2, 2017 Case Laws Income Tax

Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC
February 2, 2017 Case Laws Income Tax

Assessee had incurred the said expenditure only to preserve and maintain the existing asset and that the expenditure was not of a nature which brought into being a new......
February 2, 2017 Case Laws Income Tax

Levy of surcharge and education cess on TDS - Absence of PAN - No contrary provision mandating the levy of surcharge and education cess on the rate of 20% u/s......
February 2, 2017 Case Laws Income Tax

Refund of TDS - Rate of Withholding tax (TDS) - assessee deducting tax at 20% instead of 15% u/s 195 - - assessee’s claim for refund of tax deducted at source @ 5% on......
February 2, 2017 Case Laws Service Tax

Bundle of services - Unless the show cause notice exhibits the activity carried out, and the service which has essential character to embrace the cluster of service to......
February 2, 2017 Case Laws Service Tax

Services provided to M/s GWSSB, in lying down pipelines for supply of drinking water is not leviable to service tax under the said category of Commercial or Industrial......
February 2, 2017 Case Laws Service Tax

Appreciating that the services taxes have been paid before issue of show cause notice, there shall be no penalty - AT
February 2, 2017 Case Laws Central Excise

Reversal of Cenvat Credit - Write off of certain slow and non-moving stock of raw materials and finished goods - Only after 1.3.2011, payment has been required in......
February 2, 2017 Case Laws Central Excise

Valuation - MRP based valuation - inclusion of value of accessories of Kenstar Food Processors cleared separately in separate packages to the purchasers - revenue......
February 2, 2017 Case Laws Central Excise

Valuation - trade discount versus commission for after sale service - appellant raises invoice on the sales agent indicating trade discount 10% to 20% - any amounts paid....
February 2, 2017 Case Laws Central Excise

100% EOU - CENVAT credit - the appellants are entitled to CENVAT credit of service tax paid on rent of Mumbai premises as the said premises is directly related to the......
February 2, 2017 Case Laws Customs

Conversion of shipping bill from duty drawback scheme to Advance Authorization Scheme - export of white refined sugar / raw sugar - conversion of shipping bill from one.....
February 2, 2017 Case Laws Customs

Classification - valuation - import of old and used tyres - classified under CTH 40122090 or CTH 40122010? - importer cannot be forced to do repairs or retreading on the....
February 2, 2017 Case Laws Customs

Confiscation of goods - export of finished leather - one of the export consignments not meeting the requisite standards cannot be attributed to intentional or obvious......
February 2, 2017 Case Laws Customs

Claiming benefit of exemption on import of Disposable Solution Infusion sets - Exemption under N/N. 208/1981-Cus. - It was only disposable and non-disposable cannulae......
February 2, 2017 Case Laws VAT and Sales Tax

Refund - provisional refund cannot be rejected merely on the ground that the return and the revised return contain the error - limiting the amount of refund, allegedly......
February 1, 2017 Indian Laws

THE FINANCE BILL, 2017 - As passed by Lok Sabha
February 1, 2017 News Indian Laws

BUDGET SPEECH - Speech of Mr. Arun Jaitley, Minister of Finance as on February 1, 2017
February 1, 2017 Case Laws Income Tax

For the purpose of claiming benefit of deduction of the sum paid against the liability of tax, duty; cess, fee, etc., the year of payment is relevant and is only to be......
February 1, 2017 Case Laws Income Tax

Refunds of tax due to regular assessment proceedings - assessed tax is lower than returned tax - if it is found that assessee is entitled for refund, the same should be.....
February 1, 2017 Case Laws Income Tax

Addition of unexplained expenditure u/s 69C - It is not understood as to how there was such a huge export turnover in one year. That too in the first year of business......
February 1, 2017 Case Laws Income Tax

Entitlement for registration u/s.12AA - whether giving of interest free loan to particular community is a religious activity within the meaning of Section 2(15)? -......
February 1, 2017 Case Laws Income Tax

Provision for leave salary encashment and gratuity was made by the assessee on the basis of actuarial valuation done by actuary and these are considered as ascertained......
February 1, 2017 Case Laws Income Tax

Disallowance u/s 43B on account of service tax outstanding - section 43B does not contemplate liability to pay the service tax before actual receipt of the funds in the.....
February 1, 2017 Case Laws Income Tax

Set off of loss incurred on sale of polished diamond goods against deemed income assessed u/s. 69A - set off against the income declared during the course of search -......
February 1, 2017 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - disallowance of expenses of foreign Travel expenses and inter city travel expenses - Revenue has not rejected the explanation of the......
February 1, 2017 Case Laws Income Tax

Quantum of penalty u/s 221(1) - failure to pay tax before filing of return - AO levied the maximum penalty prescribed equal to 100% without recording any satisfaction -.....
February 1, 2017 Case Laws Income Tax

Ex-parte assessment u/s 147 - rejection of objections raised by the assessee - Right to be heard - :- The mere fact that written submissions were filed by the assessee,.....

1 ....81 82 83 848586 87 88 89........ 95

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

F: Stock damaged in recent floods

F: GST on Solar Plant

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 ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...