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 Company's expenses disallowed, but no penalty as... TaxTMI Resolving Arbitral Tribunal's Mandate Extension:... TaxTMI Court allows appeal against retrial order for... TaxTMI Provisions restricting input tax credit on... TaxTMI Lack of jurisdiction for AO to invoke Sec 153C... TaxTMI Writ challenging assessment dismissed; assessee... TaxTMI Fraudulent employee mishandling led to embezzlement... TaxTMI Taxpayer challenges legality of vague penalty... TaxTMI Tax-free dividend income, interest-free funds... TaxTMI Battle over Betel Nut Classification: Roasted or... TaxTMI Goods matched documents like e-way bill and... TaxTMI Income tax reassessment validity: AO initiated... TaxTMI Sale-purchase loss disallowed unreasonably by tax... TaxTMI Revision: Hospital receipts verified, partial... TaxTMI Inflated invoices by employees led to pre-existing... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

Filter:

Showing 2251 to 2300 of 6256 Records

1 ....42 43 44 454647 48 49 50........ 126

September 12, 2018 Case Laws Service Tax

Business Auxiliary Service - appellant are engaged in the activity of job work such as Grinding, Boring and Nitriding work on the goods supplied by their principal -......
September 12, 2018 Case Laws Central Excise

Rule is to prefer an appeal and entertaining a writ is only an exception. - When an effective alternative remedy is available, a writ petition cannot be maintained -......
September 12, 2018 Case Laws Central Excise

Penalty u/r 26 of CER, 2002 - Clandestine manufacture and removal - If providing blank challans/invoices to a company to enable them to remove the manufactured goods......
September 12, 2018 Case Laws Central Excise

Jurisdiction of Tribunal - The issue which was subject matter of appeals before the Tribunal pertains to rebate of excise duty on export and, therefore, the Tribunal had....
September 12, 2018 Case Laws Central Excise

Levy of penalty - effect of amendment - A default, which is a continuing default and not a default once for all, can be dealt with under the provision of new enactment,.....
September 12, 2018 Case Laws Central Excise

The appellant having been once found to be eligible for exemptions and refund of duty paid, denial of benefit of exemptions and refund on the ground of delay, in our......
September 12, 2018 Case Laws Central Excise

The authorities have intentionally dragged the appellant into litigation by issuance of the show cause notice after the lapse of five years, the action of the......
September 11, 2018 Act Rules Companies Law

Issue of securities in dematerialised form by unlisted public companies - New Rule 9A Inserted to the Companies (Prospectus and Allotment of Securities) Rules, 2014
September 11, 2018 Notifications GST

Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017 - Commissioner empowered to extent the Filing of GST TRAN-1 not beyond 31st March, 2019, in......
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers......
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers......
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers......
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers......
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above ₹ 1.5 crores
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores
September 11, 2018 Case Laws GST

Classification of Services - no provision has been made for carving out an exception in case of supply of service in the nature of a Works Contract for creating......
September 11, 2018 Case Laws GST

Levy of GST - operation and maintenance work order given by such Municipal Corporation - Admissibility of ITC (input Credit tax) of purchases against such work order -......
September 11, 2018 Case Laws Income Tax

Validity of prosecution proceedings u/s 279 when application for settlement of case is pending - The order of the Commission allowing the application for settlement “to.....
September 11, 2018 Case Laws Income Tax

Disallowance of Agricultural income - nature of income from sale of agricultural produce, i.e. , sugarcane seeds grown by the assessee from the lease hold land carrying.....
September 11, 2018 Case Laws Income Tax

Revision of assessment order - computation of long term capital gain against the sale of immovable property - claim of deduction towards indexed cost of construction of.....
September 11, 2018 Case Laws Income Tax

Levy of interest u/s 201(1A) - failure to deduct TDS u/s 194J - payments made by the assessee herein have been included in the income of the deductees and taxes paid......
September 11, 2018 Case Laws Income Tax

Interest expenditure could be allowed only if the loan was borrowed for the purpose of the business of the assessee and if it is used for the purchase of an asset which.....
September 11, 2018 Case Laws Customs

Penalty u/s 112 (a) and 114 (AA) of the Customs Act, 1962 - Merely on the basis that the appellant is a CHA whose license has been suspended in some other case cannot be....
September 11, 2018 Case Laws Customs

Penalty u/s 112 (b)(ii) of the Customs Act, 1962 - Smuggling - The appellant suffered a lot by loss of his job and thriving on a meager salary. It would be difficult for....
September 11, 2018 Case Laws Service Tax

Place of supply of services - reverse charge mechanism (RCM) - commission paid for availing services of certain foreign based agencies for receiving external foreign......
September 11, 2018 Case Laws Service Tax

Valuation - reimbursement of expenses on actual basis - the charges collected by them towards electricity and water, are not to be included in the taxable value for......
September 11, 2018 Case Laws Service Tax

Refund of unutilized CENVAT Credit - appellants are rightly eligible to take credit of service tax paid on insurance premium on Group Insurance Policy, as the said......
September 11, 2018 Case Laws Central Excise

Clandestine Removal - demand based on documents and information recovered from third party / ex-employee - There was no scrap of paper or evidence linking the assessee......
September 11, 2018 Case Laws Central Excise

Validity of second SCN - Time Limitation - while issuing the second and third show cause notices the same/similar facts could not be taken as suppression of facts on the....
September 11, 2018 Case Laws Central Excise

Classification of goods - mono cartons - whether classified under CETH 48192020 or under CETH 48173090 - appellant are manufacturing boxes and for boxes, the Entry No.......
September 11, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - input has been cleared as such - Rule 3 (5) - the issue is of segregation of impurities from the aluminium scrap before they are put to use......
September 10, 2018 Case Laws Income Tax

Nature of non compete fee received by the assessee - CIT(A) has allowed relief to the assessee - Validity of ITAT order in remanding back the matter to CIT(A) - there......
September 10, 2018 Case Laws Income Tax

LTCG - exemption u/s. 54 - purchase of new residential property - though the agreement to sell is not registered, the vendee can seek decree of specific performance on......
September 10, 2018 Case Laws Income Tax

Since the Adhoc disclosure of a sum was made with a rider that any undisclosed income/transaction/entry found during the course of the block assessment proceedings shall....
September 10, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - disallowance of expenditure under the Head “Business Promotion” - It is a case of disallowance of part of the expenses which have been......
September 10, 2018 Case Laws Income Tax

Penalty u/section 272A(1)(c) - non-compliance to provisions of section 131(1) - failure to submit information - The conduct of the assessee in the instant case is not at....
September 10, 2018 Case Laws Companies Law

STT - anomaly with regard to STT payable on future transactions - Once CBDT has clarified the position, all stake holders are now aware as to what is the amount of STT......
September 10, 2018 Case Laws Customs

Recovery of Drawback Claim granted earlier - attachment of bank accounts - while permitting the Directorate of Revenue Intelligence to continue investigation, the......
September 10, 2018 Case Laws Customs

Confiscation - taking Indian Currency outside India - prohibited goods or not? - the currencies, which were seized from the petitioner and confiscated by the order......
September 10, 2018 Case Laws Central Excise

Clandestine removal - The Tribunal proceeded merely on assumptions and presumptions and ignored the basic requirement of clinching material to prove the clandestine......
September 10, 2018 Case Laws Central Excise

Classification of manufactured goods - Printed Heat Transfers - whether the ‘Heat Transfers’ manufactured by the appellants merit classification under 49011020 or......
September 10, 2018 Case Laws Central Excise

Penalty u/r 26 of CER - Rule 26 would apply directly in the case in hand, as appellant is the person who acquired the possession of goods and were concerned with......
September 9, 2018 Case Laws Income Tax

Provision for warranty expenses - contingent liability - there has been no material placed before the AO to establish that the provision in the accounts for the warranty....
September 9, 2018 Case Laws Income Tax

Reopening of assessment - No re-assessment proceedings can be opened based on the Audit objections sans application of mind. It is manifest that the AO had no ‘reason to....
September 9, 2018 Case Laws Income Tax

TDS u/s 194C - expenditure under the head “wages” - Assessee is not liable to deduct ITDS on the amounts which are purely in the nature of reimbursement to the payee u/s....
September 9, 2018 Case Laws Income Tax

Portfolio Management Services (PMS) fees paid is eligible for deduction while computing Short Term Capital Gain
September 8, 2018 Case Laws Income Tax

Addition of sale proceeds of the shares as undisclosed income of the assessee u/s 68 - rejecting the claim of the assessee exemption u/s 10(38) - Claim cannot be......
September 8, 2018 Case Laws Income Tax

Addition u/s 68 - All the three conditions as required u/s. 68 i.e. the identity, creditworthiness and genuineness of the transaction were placed before the AO and the......
September 8, 2018 Case Laws Income Tax

Stay on demand - Since the Order of the Tribunal is not complied with and the disposal of appeals are delayed on the default of the assessee because assessee has been......
September 8, 2018 Case Laws Income Tax

Depreciation claimed at the rate of 60% on design software - Once the Ld.CIT(A) has himself held the purchase made by the assessee company is a design software, we......

1 ....42 43 44 454647 48 49 50........ 126

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: section129(1)(b) of Rajasthan GST ACT

F: Interest u/s 50 of CGST Act 2017

F: Issuance of show cause notice by the additional Director General, Dire...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST