Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

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

Home

Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

Filter:

Showing 3201 to 3250 of 6256 Records

1 ....61 62 63 646566 67 68 69........ 126

July 18, 2018 Case Laws Service Tax

Refund of cenvat credit - the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of the Cenvat Credit Rules may be......
July 18, 2018 Case Laws Service Tax

Business Auxiliary service or not? - purchase and sale of liquor - canalising agency - transaction of purchase & sale of liquor not liable to service tax - SC dismissed.....
July 18, 2018 Case Laws Central Excise

Extended period of limitation - assessees chose to baldly assert that they were victims of fraud - There is no denial of the fact that the appellants availed of and......
July 18, 2018 Case Laws Central Excise

Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the....
July 18, 2018 Case Laws Central Excise

Distribution of input tax credit - the eligibility to CENVAT credit can only be questioned by the tax authorities under whose jurisdiction, the ISD is registered and not....
July 18, 2018 Case Laws Central Excise

Classification of Absorbent Cotton Wool, Carded Cotton/Non-absorbent Cotton, Handloom Gauze, Handloom Bandages and Bandages, etc. - classification of all the......
July 18, 2018 Case Laws Central Excise

Small Scale exemption - determination of turnover upto ₹ 4 crores of previous financial year - There was no justification in including the value of clearance......
July 17, 2018 Act Rules Income Tax

Form of application for obtaining an advance ruling - Rule 44E of the Income-tax Rules, 1962 - CBDT amends the rule.
July 17, 2018 Notifications Customs

Duties of Customs enhanced on import of various textiles and garments falling under chapters 50 to 63 on textile products - Notification as amended.
July 17, 2018 Case Laws Income Tax

Transfer of case u/s 127 - “Absence of dissenting note” from officer of equal rank who has to agree to the proposed transfer would not constitute Agreement, envisaged......
July 17, 2018 Case Laws Customs

Release of imported cargo - imported goods not cleared within 30 days - the petitioner should not only pay the customs duty and other levies payable under the Act, but......
July 17, 2018 Case Laws Customs

Duty Drawback - condonation of delay - even if a different interpretation is sought to be given to Rule 17, this is not a case where the petitioner should be denied the.....
July 17, 2018 Case Laws Customs

Refund of excess Customs Duty paid - Since the Tribunal’s order had attained finality, there was no option for the appellant except challenging the final assessment......
July 17, 2018 Case Laws Service Tax

The appellants cannot appeal on merits if they have paid up part or whole of the tax liability as insisted upon by the department, in most cases to buy peace -......
July 17, 2018 Case Laws Service Tax

Business Support Services - franchise services - taxable services in or in relation to IPL tournaments - employer-employee relationship - The remuneration received by......
July 17, 2018 Case Laws Service Tax

Short Levy of Service Tax - demand based on balance sheets recovered during search operations - Commissioner (Appeals) has miserably ignored the settled principle of the....
July 17, 2018 Case Laws Service Tax

Classification of services - contract executed was for removal of over burden in the mine attached to the cement factory - This activity is very much covered within the.....
July 17, 2018 Case Laws Service Tax

Reduction of cost of goods from the value of services - Benefit of N/N. 12/2003 ST date 20.06.2003 - maintenance and repair service - There is no requirement to indicate....
July 17, 2018 Case Laws Central Excise

Excisability - SSI Exemption - appellants are attempting to create a confusion between ‘nil’ rate of duty and excisability of goods. There is no ambiguity in the......
July 17, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - The full value of the inputs having been “written off” in the accounts because of this reason by itself cannot be inferred to mean that these....
July 17, 2018 Case Laws Central Excise

100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is......
July 17, 2018 Case Laws Central Excise

CENVAT Credit - Capital Goods - The contention of the Revenue that they are huge machines and cannot be removed from one premises to other premises is not born out by......
July 17, 2018 Case Laws Central Excise

CENVAT Credit of excise duty paid on parts, components and accessories would be admissible under the Capital Goods Credit scheme even if they are assembled into goods......
July 17, 2018 Case Laws Central Excise

CENVAT Credit - input services - annual maintenance of lifts installed in the building - when the repair, maintenance, etc. is the part of a contract where construction.....
July 16, 2018 Circulars GST - States

Clarification on taxability of custom milling of paddy - Milling of paddy is not an intermediate production process in relation to cultivation of plants. - Rate of GST is 5%
July 16, 2018 Circulars DGFT

Accountability of inputs where Advance Authorisations are issued on net to net basis for parts/ components- reg.
July 16, 2018 Notifications Customs

Exemption from customs duty on import of various items falling with the chapters 32, 34, 38, 83 or any other Chapter - Government extends the scope of exemption subject.....
July 16, 2018 Notifications Companies Law

Central Government constitutes additional Benches of the National Company Law Tribunal (NCLT)
July 16, 2018 Circulars GST - States

GST is not leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity......
July 16, 2018 Circulars GST - States

Supply of goods or services or both between related persons or between distinct persons as specified in Section 25, when made in the course or furtherance of business,......
July 16, 2018 Circulars GST - States

Mere cutting and packing of fabrics into pieces of different lengths from bundles or thans, will not change the nature of these goods and such pieces of fabrics would......
July 16, 2018 Case Laws GST

Chargeability of tax/GST - Classification of goods - support services of loading, unloading, packaging, storage or warehousing of agriculture produce - if any processing....
July 16, 2018 Case Laws GST

Bio Fertilizer - rate of GST - Bio-Fertilizers, other than those put up in Unit Container and bearing a brand name will covered under Schedule I of rate of GST on Goods.....
July 16, 2018 Case Laws Income Tax

TDS u/s 194C - payment to transporters - disallowance made u/s 40(a)(ia) - It is not clear from the records as to whether the assessee had indeed submitted the PAN of......
July 16, 2018 Case Laws Income Tax

Since assessee is not considered to be in the business of construction of airports per se on its own and is only investing as a promoter, it cannot be considered as......
July 16, 2018 Case Laws Income Tax

Disallowance of finance costs - proof of business expenses - Share in Joint Venture (JV) - Since assessee is not carrying on any business activity on its own, the......
July 16, 2018 Case Laws Income Tax

Deduction on account of portfolio management (PMS) fees allocated towards the Short term capital gains on sale of shares u/s 48 - the same not being an expenditure......
July 16, 2018 Case Laws Income Tax

Sale of property - bifurcation in to land and building - Long term / Short term capital gain - assessee failed to submit the basis for valuation of property, it is......
July 16, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - What is the reason for default of payment cannot be a ground to reject the application under Section 7, as the Adjudicating Authority is......
July 16, 2018 Case Laws Customs

Restriction on import of peas (yellow peas) - advance payments were made against import - The transitional arrangement, which has been clarified by this trade notice......
July 16, 2018 Case Laws Customs

Malafide and suppression of fact, misdeclaration, fraud etc. cannot be alleged against the transferee, against the DEPB licence, therefore, demand for the extended......
July 16, 2018 Case Laws Central Excise

Valuation - Syrup - There is no authority for inclusion of the cost of cups, Co2 gas and AMC charges of the vending/dispensing machine in the assessable value of the syrup.
July 16, 2018 Case Laws Central Excise

Classification of Laltel and Janma Ghunti - whether the goods classifiable under Chapter Sub-heading 3003.39 which pertains to the Ayurvedic Medicines or under......
July 16, 2018 Case Laws VAT and Sales Tax

Liability to pay certain sums on the petitioners in their capacity as Directors - The existence of a Director and the company is independent of each other. Unlike a......
July 14, 2018 Case Laws GST

Levy of GST/NIL rate of duty - processes undertaken on agricultural produce - all other processes which are done after acquiring the stage of first marketability fall......
July 14, 2018 Case Laws GST

Levy of GST - If the liaison office in India does not render any consultancy or other services directly/indirectly, with or without any consideration and the liaison......
July 14, 2018 Case Laws GST

Liability of GST - place of supply - determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the......
July 14, 2018 Case Laws GST

Input Tax Credit (ITC) - seeking credit packaging material which is to be used in exempted supply, till they are into their stock - no ITC could be claimed on the......
July 14, 2018 Case Laws Customs

Refund of Terminal Excise Duty (TED) - The fact that the petitioner could or could not get refund under the CENVAT Credit Rules or under the provisions of the Central......
July 14, 2018 Case Laws Customs

100% EOU - demand of customs duty foregone on the excess quantity of imported scrap - manufacture - after segregation of the mixed imported scrap, the segregated scrap,.....

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

↑Top