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 Income Tax Assessment Notice Issued by... 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 Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... 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 2351 to 2400 of 6256 Records

1 ....44 45 46 474849 50 51 52........ 126

September 6, 2018 Case Laws Indian Laws

Levy of penalty under RTI Act for default in supply of information - The Appellate Authority is not the custodian of the information or the document. It is only a......
September 6, 2018 Case Laws Service Tax

Real Estate Agent Services - their role was to supervise the construction and if the contractor fails to meet the expectations of their principals to undertake the......
September 6, 2018 Case Laws Service Tax

Reverse charge - variation in the value due to exchange rate variation - the service tax in all such cases is required to be determined, immediately when the transaction....
September 6, 2018 Case Laws Central Excise

Classification of goods - micronutrients - In view of presence of nitrogen, and also considering that they are mixtures and not separate chemically defined compounds,......
September 6, 2018 Case Laws Central Excise

CENVAT Credit - Whether CSR can be considered as input service and be included within the definition of “activities relating to business”? - Held Yes
September 6, 2018 Case Laws Central Excise

Refund of accumulated CENVAT credit - separate refund claims was required to be filed for each quarter - However, the appellant had filed a consolidated refund claim for....
September 5, 2018 Circulars Customs

20th Sea port in the country where 24x7 facility would be in operation.
September 5, 2018 Act Rules GST

Cancellation of registration - Rule 22 of the CGST Rules, 2017 - where person pays tax with interest and fee, the proceedings for cancellation of registration shall be dropped.
September 5, 2018 Act Rules GST

Documentary requirements and conditions for claiming input tax credit - Rule 36 of the CGST Rules, 2017 - In case certain information is available on duty paying......
September 5, 2018 Act Rules GST

Transportation of goods without issue of invoice - Rule 55 of the Central Goods and Services Tax Rules, 2017 - Rule 55(5) amended to include Transportation in batches or lots
September 5, 2018 Act Rules GST

Refund of input tax credit (ITC) in case of Zero Rated supplies - Rule 89(4) of the Central Goods and Services Tax Rules, 2017 - Meaning of scope of "Adjusted Total......
September 5, 2018 Act Rules GST

Refund of IGST paid on goods or services exported out of India - Rule 96 of the CGST Rules, 2017 - Rule 96(10) amended retrospectively w.e..f 23-10-2017 - The person......
September 5, 2018 Act Rules GST

Copy of Bill of Entry to be carried by the transporter in case of Import and sr. no. of the BE is to be duly filed in EWB-01 - Rule 138A of the Central Goods and......
September 5, 2018 Forms GST

FORM GST REG-20 - Order for dropping the proceedings for cancellation of registration - Goods and Services Tax - New Form REG-20 substituted.
September 5, 2018 Forms GST

FORM GST ITC-4 - Details of goods/capital goods sent to job worker and received back - Goods and Services Tax - New Form ITC-4 substituted.
September 5, 2018 Forms GST

FORM GSTR-9 - Annual Return - Goods and Services Tax
September 5, 2018 Forms GST

FORM GSTR-9A - Annual Return (For Composition Taxpayer) - Goods and Services Tax
September 5, 2018 Forms GST

FORM GST EWB-01 - E-Way Bill - Reason for Transportation shall be chosen from the list - Amendment in the item no. 7
September 5, 2018 Case Laws GST

Rate of GST - construction services - Affordable Housing - The applicant’s case is covered under the tax rate of 12%, under Heading 9954 (Construction Services) - In......
September 5, 2018 Case Laws GST

Charitable Trust - scope of the term 'Business' - Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga....
September 5, 2018 Case Laws GST

Input Tax Credit - transition to GST Regime - The input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess &....
September 5, 2018 Case Laws Income Tax

The impugned assessment order though stated as an order under Section 143(3) r.w.s. 144C(13) is not an order in pursuance of the directions of the Dispute Resolution......
September 5, 2018 Case Laws Income Tax

Expenditures on procuring license for software and routine maintenance - capital expenditure or revenue expenditure - The expression ‘license’ itself denotes transfer of....
September 5, 2018 Case Laws Income Tax

In an intra AE situation, the transaction value of sale of shares cannot be said to be an uncontrolled price at all. Nothing, therefore, turns on the original agreement.....
September 5, 2018 Case Laws Income Tax

Income from House property - the assessee has occupied part of the house for his residential purposes during the year under consideration and, therefore, the ALV for the....
September 5, 2018 Case Laws Income Tax

Disciplinary Proceedings against CA - failure to make proper disclosure / reporting of the transaction on which no TDS has been deducted - punishment to “Reprimand” awarded.
September 5, 2018 Case Laws Customs

Recovery of customs duty forgone with Interest - actual use condition - by not putting into use the imported Rig Deepsea Treasure for petroleum operation/exploration at.....
September 5, 2018 Case Laws Customs

Amendment in shipping bills - after export of goods - change in the name of exporter - The shipping bills issued made in the name of M/s Jyoti Structures Ltd (Exporter).....
September 5, 2018 Case Laws Money Laundering

The properties attached cannot be attached under Section 5 of the PML Act because the properties are not purchased from the alleged proceeds of crime. As per the......
September 5, 2018 Case Laws Service Tax

Classification of Services - activities of restoration and painting of cylinders and affixing logo on cylinders - the appellants cannot be held to be undertaking the......
September 5, 2018 Case Laws Service Tax

The only activity is packing of salt in retail pack not the complete manufacturing of salt by the appellant - it is liable for service tax being not a manufacturing activity.
September 5, 2018 Case Laws Service Tax

SEZ Unit - Refund of accumulated CENVAT of input service - rejection on the ground that since the amount of service tax on which CENVAT credit was availed was paid under....
September 5, 2018 Case Laws Central Excise

CENVAT Credit - duty paying invoices - Serial numbers instead of printed, were hand-written - Credit cannot be denied.
September 5, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - input Carbon Black Feed Stock is a common input which is used to manufacture dutiable final product namely, Carbon Black and Electricity......
September 5, 2018 Case Laws Central Excise

CENVAT credit of 2% CVD - Import of Coal - the restriction is applicable only in case of indigenous goods on which the excise duty @ 2% was paid availing Notification No....
September 5, 2018 Case Laws VAT and Sales Tax

Mis-use of C-Form - Exemption under CST Act - The word ‘resell’ or the provisions as appearing in Section 8(3)(b) if read jointly, the word ‘resell’ would take an......
September 4, 2018 Notifications GST

Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
September 4, 2018 Case Laws Income Tax

Benami Property - Jurisdiction - The Adjudicating Authority had not examined the issue whether the properties (amounts) in question were benami properties in terms of......
September 4, 2018 Case Laws Income Tax

Rejection of applications for Settlement of the Case - failure to make full and true disclosure of undisclosed income with reference to the London property and two......
September 4, 2018 Case Laws Income Tax

Income from house property - deemed rental income - notional annual value (NAV) u/s 23(1)(a) - without allowing a reasonable period or time gap from the completion of......
September 4, 2018 Case Laws Income Tax

Rejection of books of accounts - Even the judicial pronouncements are clear on the facts that in the nature of trade as like assessee, cash memos for day-to-day sales......
September 4, 2018 Case Laws Income Tax

Reopening of assessment - Addition u/s 68 for alleged accommodation entries - There is thus no escape from proving genuineness of a transaction. The assessee has failed.....
September 4, 2018 Case Laws Income Tax

Disallowance u/s 80IA on ICDs/CFS, which are inland ports - considering the nature of work carried out at these ICDs they can be termed as Inland Ports - the ICDs are......
September 4, 2018 Case Laws Income Tax

Disallowance on claim made u/s 40(b) - whether status of the firm has to be treated as Association of Persons and thus the claim of expenses on interest and remuneration....
September 4, 2018 Case Laws Income Tax

Rate of tax on Interest Income - how the tax rate of non resident companies in their respective countries will be applied on this interest income earned by the assessee.....
September 4, 2018 Case Laws Income Tax

Transfer pricing adjustment - adjustment for startup phase of operation - adjustment for abnormal expenses - The assessee could not provide any material to show that it.....
September 4, 2018 Case Laws Central Excise

Classification of goods - Nuclear Grade Ammonium Di-uranate - whether classified under CETH 2845 9010 or under CETH 2844.1000? - the product is classifiable under Chapter 2844
September 4, 2018 Case Laws Central Excise

CENVAT Credit - Even though the towers are not eligible for Cenvat credit as inputs or capital goods, they are essential for providing telecommunication service - input.....
September 3, 2018 Act Rules GST

Input tax credit (ITC) - Section 16 of the CGST ACT, 2017 as amended - Reversal of credit after 180 days if not paid - Since upon payment of the due amount to the......
September 3, 2018 Act Rules GST

Input tax credit (ITC) - Section 16 of the CGST ACT, 2017 as amended - “bill-to-ship-to” situations - the registered person is deemed to have received the goods where......

1 ....44 45 46 474849 50 51 52........ 126

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: 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

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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...