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 Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... 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 51 to 100 of 4703 Records

123 4 5 6........ 95

December 25, 2017 Case Laws Income Tax

Competent authority to deduct TDS - the payments to the contract employees were being made by the respective Medical Officer of various Primary Health Centres and not......
December 25, 2017 Case Laws Central Excise

Penalty - 100% EOU - CVD and SAD paid wrongly by utilising cenvat credit, which was ought to be paid in cash - penalty confirmed - AT
December 25, 2017 Case Laws Income Tax

Seeking registration u/s 12AA - proof of charitable activities - Gujarati community does not specify any specific caste or religion or sect i.e. all the communities,......
December 25, 2017 Case Laws Income Tax

Higher rate of Depreciation on co-generation plant - The assessee is entitled for a higher rate of depreciation in the case of RCC Chimney, Bagasee Drier, DC Drier,......
December 25, 2017 Case Laws Income Tax

Denial of exemption u/s 11 - cancellation of registration u/s 12AA(3) - Since the assessee is in the micro finance activity, the activity itself is a charitable activity....
December 25, 2017 Case Laws Income Tax

Mere entry in the books of accounts and classifying the said payment as capital, i.e., it has been capitalised in the books will not at all be determinative as it has to....
December 25, 2017 Case Laws Customs

Scope of section 19 of Customs Act, 1962 - Determination of duty where goods consist of articles liable to different rates of duty - The proviso in section 19 does not......
December 25, 2017 Case Laws Income Tax

Water Supply Project operated and maintained by the assessee is an infrastructural facility and is eligible for deduction u/s. 80IA of the Act - AT
December 25, 2017 Case Laws Income Tax

Addition u/s 68 - genuineness of the transaction - share capital and share premium - identity and creditworthiness of the investors - the genuineness of the transaction.....
December 25, 2017 Case Laws Central Excise

Reversal of CENVAT credit - Merely because the value of goods diminished in the books of accounts of the assessee would not by itself permit the Department to insist on.....
December 25, 2017 Case Laws Income Tax

Non deduction of tax at source (TDS) against payment on account of repairs and maintenance - there is no requirement to make the TDS, when the payments were made on......
December 25, 2017 Case Laws Service Tax

Nature of transaction - Sale or service - Franchise service - case of appellant is that they are not covered under the said service as they have not granted any......
December 25, 2017 Case Laws Service Tax

It is not for this Tribunal to decided if the liability under sales tax arises or not. This tribunal can only adjudicate if the liability under service tax arises or not....
December 25, 2017 Case Laws Service Tax

Demand of service tax on advance receipt - it provides for Advance cum security and in turn the assessee is liable for equal amount of Performance security bank......
December 25, 2017 Case Laws Service Tax

Demand of service tax on retention money - Engineers sent abroad - that the services rendered by the assessee falls under the Export of service which is eligible for......
December 25, 2017 Case Laws Service Tax

Demand of service tax - once the departments proposal of classification fails entire show cause notice is liable to be quashed. - AT
December 25, 2017 Case Laws Income Tax

Exemption u/s 11 - Charitable activity - renting of premises on commercial basis - merely because the ld AO has found some entries of the voluntary donation/......
December 25, 2017 Case Laws Central Excise

Job-work - manufacture of furniture items at site (in the hotel) - construction of false ceiling, marble/ceramic/wooden flooring, air conditioning, wooden skirting,......
December 23, 2017 Circulars Income Tax

Income Tax - Time barring assessments - All the non working days/holidays from 23.12.2017 to 31.12.2017 will be treated as working days and all the Income Tax Offices in....
December 23, 2017 Circulars Customs

Subject: Import of ‘Raw Cashew Nuts’ – Need to declare the specifications affecting its value in the Bills of Entry – reg. - Trade Notice
December 23, 2017 News Indian Laws

Properties of struck off companies from RoC can’t be used, operated, transferred or alienated in any manner
December 23, 2017 Case Laws VAT and Sales Tax

Concessional tax on C-Form sales, cannot be allowed on production of photostat copy of the counterfoil. It cannot be said to be strict or even substantial compliance of Rule 12(3) - HC
December 23, 2017 Case Laws Income Tax

Disallowance of expenses incurred for construction of buildings in leased out lands as capital expenditure - Lands taken on lease and constructions made thereon - HC......
December 23, 2017 Case Laws Income Tax

Addition on account of interest paid on delayed payment of TDS/TCS - the interest on delayed payment of TDS/TCS cannot be considered to be a payment towards any rate or.....
December 23, 2017 Case Laws Income Tax

Allowance of depreciation @ 30% on written down value of motor cars - The security vans are customized, used for transportation of cash and valuables on hire -......
December 23, 2017 Case Laws Service Tax

Classification of service - Beautification and Landscaping of Panaji Municipal Garden - The essential character of this composite work is reflected as that of......
December 23, 2017 Case Laws Customs

Misdeclaration of imported goods - waste paper - Customs should not suffer the loss of duty made at the time of import on the sold waste kraft paper - basic customs......
December 23, 2017 Case Laws Service Tax

Taxability - deputation of staff to group companies - appellant claimed that service by deputing staff to their group companies does not amount to provision of service,.....
December 23, 2017 Case Laws Service Tax

Manpower Recruitment and Supply Agency service - employees on deputation - The foreign associated company has totally involved in all aspects of the deputation of its......
December 23, 2017 Case Laws Income Tax

Claim of deduction u/s.80IA in respect of profit of rail systems - to be treated as the infrastructure facility or not - scope of the term public facility - The......
December 22, 2017 Notifications Customs

Seeks to further amend Notification No. 69/2011-Customs, dated 29th July, 2011 so as to provide a deepen the concessional rate of basic customs duty in respect of tariff....
December 22, 2017 Notifications Customs

Seeks to impose 30% Basic Customs Duty on Chana (Chickpeas) and Masoor (Lentils) - Exemption withdrawn
December 22, 2017 Circulars GST

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03....
December 22, 2017 Circulars GST

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger- Reg. - CGST - Circular
December 22, 2017 Circulars GST

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling - reg - CGST - Circular
December 22, 2017 Circulars GST

The principal and the auctioneer of tea, coffee, rubber etc. are required to declare warehouses where such goods are stored as their additional place of business. The......
December 22, 2017 Circulars GST

In case of supply by artists through galleries, there is no consideration flowing from the gallery to the artist when the art works are sent to the gallery for......
December 22, 2017 Case Laws Income Tax

Immunity - Summons u/s 131 by ACIT calling upon the petitioner to attend the office of the respondent No.3 for recording his statement - - The provisions of the......
December 22, 2017 Case Laws Income Tax

Disallowance of Finance Cost incurred during the year under the consideration u/s 36(1)(iii) - mere acceptance of the claim in earlier years in proceedings u/s 143(1)......
December 22, 2017 Case Laws Customs

Refund of Terminal Excise Duty (TED) - why the respondents were of the view that refund claim or benefit under the CENVAT regime under the Central Excise Act or the......
December 22, 2017 Case Laws Customs

Levy of ADD - It is clear that the DA on careful consideration arrived at the conclusion that NPL was not to be considered as a related company of Solvay. It was further....
December 22, 2017 Case Laws Indian Laws

Liability of applicant, Special Director of the accused company - dishonour of the cheques - No vicarious liability can be fastened on the applicant herein, he being......
December 22, 2017 Case Laws Service Tax

Classification of services - their activities are merely to supervise the quantity and monitoring the loading, movement of coal from the collieries by Railways in......
December 22, 2017 Case Laws Service Tax

Nature of transaction - service or goods - transfer of rights and privilege of export of sugar quota - the transaction in question regarding sale of rights and privilege....
December 22, 2017 Case Laws Central Excise

Extended period of limitation - The appellants cannot be blamed for about three years long delay in issue of the show cause notice. The proviso to sub Section 11A(1)......
December 22, 2017 Case Laws VAT and Sales Tax

Works contract or contract for Sale - the contract in the instant case is predominantly for supply of equipment, erection and installation - The intention of parties as.....
December 21, 2017 Notifications GST

Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017 - Notification
December 21, 2017 Notifications Income Tax

Income –tax (25th Amendment) Rules, 2017 - Amends Rule 127
December 21, 2017 Case Laws Income Tax

Depreciation of assets acquired by assessee trust - the capital expenditure is treated as application of income for charitable purposes - amendment in Section 11(6) is......
December 21, 2017 Case Laws Income Tax

If the petitioner is entitled for waiver of interest u/s 234A for the reasons set out above, the question of payment of advance tax nor a portion thereof will not arise.....

123 4 5 6........ 95

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...