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 3251 to 3300 of 6256 Records

1 ....62 63 64 656667 68 69 70........ 126

July 14, 2018 Case Laws Service Tax

Validity of SCN - when the proceedings have already been initiated before the VCES scheme, the show cause notice for short payment would have been issued only in terms......
July 14, 2018 Case Laws Service Tax

Goods Transport Agency service (GTA) - There is no dispute in the facts of the present case that the individual truck owners do not issue any consignment notes. The......
July 14, 2018 Case Laws Service Tax

Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does......
July 14, 2018 Case Laws Service Tax

Refund claim - unjust enrichment - once the refund amount has been shown as an expenditure in the books of accounts, accordingly it enters into the cost of the service,.....
July 14, 2018 Case Laws Central Excise

Refund claim - unjust enrichment - Appellant has claimed the deduction of the amount claimed as refund by them as expense in his profit and loss account, i.e. as a......
July 14, 2018 Case Laws Central Excise

CENVAT Credit - input service - group insurance policy for employees - once a finding of fact is arrived that the insurance policy is primarily for the personal......
July 14, 2018 Case Laws VAT and Sales Tax

Classification of goods - dyes and chemicals, Ammonia Victoria blue, rhodamine, methyl violet, oil blue, oil green and croum scarlet - since the goods are sold as dyes,.....
July 13, 2018 Case Laws GST

Levy of GST - Job-work - beer - GST is payable by the Brand owner (UBL) on ‘Surplus Profit” transferred by the CBU to brand owner out of the manufacturing activity and......
July 13, 2018 Case Laws Income Tax

Unexplained jewellery - addition u/s 69C or 69A - acquisition of jewellery is as “streedhan” on marriage or other occasions and same could not be said to be unexplained.....
July 13, 2018 Case Laws Income Tax

Exemption u/s 11 - Once, these donations are not corpus donations, then, automatically all receipts including corpus donations shall be treated as receipts of the trust.....
July 13, 2018 Case Laws Income Tax

Levy of penalty - the assessee agreed to such addition in the proceedings under section 263 of the Act, cannot be the ground for not levying the penalty.
July 13, 2018 Case Laws Income Tax

Entitled for benefit of mutuality - Co-operative society - There is no deference between the transaction of members and nominal members and only when the transactions......
July 13, 2018 Case Laws Income Tax

TDS u/s 194J - Just because the person administering the society is also referred to as director, provisions of Section 194J cannot be attracted to the payment of......
July 13, 2018 Case Laws Customs

Validity of SCN - Jurisdiction - proper officer - authorization u/s 2(34) - Additional Director of Directorate of Revenue Intelligence is not entitled to invoke Section.....
July 13, 2018 Case Laws Service Tax

Refund of service tax paid - since the refund applications were filed by the appellant within the prescribed statutory time limit, documents in support of such claim......
July 13, 2018 Case Laws Service Tax

Extended period of limitation - Section 73(3) - when audit was conducted there was enough time for issue of demand notice without invocation of extended period. The......
July 13, 2018 Case Laws Central Excise

Transfer of capital goods to sister unit (transfer of business) - Rule 3 (5) of the Cenvat Credit Rules, 2004 - The conditionalities of Rule 10 given in sub-rule (3)......
July 13, 2018 News Indian Laws

Major Steps taken for Reducing Tax Litigations - For income tax matters, litigation from Department’s side will get reduced by 41%, for Indirect Tax Matters (Central),......
July 13, 2018 Case Laws Central Excise

Refund of excess duty paid - unjust enrichment - the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not....
July 12, 2018 Case Laws GST

Exemption towards supply of services provided to government under any training programme - Recipient of the service OKCL is a body corporate which cannot be regarded as.....
July 12, 2018 Case Laws Income Tax

TDS u/s 195 - TDS liability on expenditure of commission payment - payments made by the assessee to alleged foreign commission agents does not involve element of income.....
July 12, 2018 Case Laws Income Tax

Disallowance of deduction u/s 35 - assessee had made donation to a institute engaged in Scientific Research - no additional tax burden can be put on the assessee by......
July 12, 2018 Case Laws Income Tax

Receipt of agency commission - amount related to renting out of property - nature of income - house property or busniss income - said receipt of agency commission would.....
July 12, 2018 Case Laws Customs

Refund of Terminal Excise Duty - Deemed Exports - Supplies made under ICB - no customs Duty exemption to goods supplied to the Chennai Metro Rail Project was ever given.....
July 12, 2018 Case Laws Customs

Jurisdiction - CESTAT - Nothing is placed on record to suggest that, the single member passing the impugned was duly authorized by the President of CESTAT to hear and......
July 12, 2018 Case Laws Customs

Valuation of imported goods - Lighting equipment for studios - In the absence of any evidence reflecting upon the incorrect payments made to the foreign supplier, the......
July 12, 2018 Case Laws Service Tax

Renting of immovable property - Leasing out of water bodies for the purpose of aquaculture and fishing rights - scope of negative list as provided under section 66D of......
July 12, 2018 Case Laws Service Tax

CENVAT Credit - input services for providing output service namely sponsorship service - Appellant has collected service tax wrongly from service recipient and paid to......
July 12, 2018 Case Laws Service Tax

Refund of un-utilized CENVAT credit - denial of refund on the ground that respondent had not raised invoice within 14 days of rendering the service - it is merely a......
July 12, 2018 Case Laws Service Tax

Business Auxiliary Service - The process of lamination carried on HDPE/PP fabrics, paper bags and cotton fabrics etc. amounts to manufacture within the meaning of......
July 12, 2018 Case Laws Central Excise

Classification of goods - Pipes and Couplings - Parts of A.C. or not - Pipe fittings made out of pipes and tubes continue to be pipes and tubes. Therefore, it is not a......
July 12, 2018 Case Laws Central Excise

Classification of manufactured goods - choco-dipped wafer layers and wafer covered with delicious chocolate layer - classifiable under 1905-32-11.
July 12, 2018 Case Laws Central Excise

Valuation - such specific engineering design and drawing are pre-requisite for manufacturing the conveyor belts and therefore the value of such drawing and designs is......
July 12, 2018 Case Laws Central Excise

CENVAT Credit - input services - services received by them for raising the height of tailing Dam for disposal of Industrial Waste - credit allowed.
July 12, 2018 Case Laws Central Excise

Waste - Fatty Acid, Soap Stock, Spent Earth etc. - process of manufacture is for refined oil and the waste which arises during the course of such manufacture cannot be......
July 12, 2018 Case Laws VAT and Sales Tax

Classification of goods - Sharbat Rooh Afza - "Sharbat Rooh Afza" is neither a fruit drink nor a fruit juice nor a processed fruit rather it is a "Non Fruit......
July 11, 2018 Case Laws Service Tax

Service Tax Audit - Vires of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST - HC quashed the notice following the Delhi HC judgement.
July 11, 2018 Case Laws Service Tax

Service Tax Audit - Mere because the appeal is pending before the SC, it would be iniquitous to allow the respondents to proceed on the basis of provisions struck down......
July 11, 2018 Case Laws Income Tax

TDS u/s 194A - NOIDA - composition of the Authority is statutorily provided by Section 3 of 1976 Act itself, hence, there is no denying that Authority has been......
July 11, 2018 Case Laws Income Tax

Penalty u/s 271(l)(c) - The legislature does not intend to penalize every person whose claim is disallowed. This is not the aim of the legislature.
July 11, 2018 Case Laws Customs

Competency of officers of Directorate of Revenue Intelligence to adjudicate the SCN which were kept in the call book - Related matters are pending in the SC - HC......
July 11, 2018 Case Laws Service Tax

Validity of SCN - Levy of Service Tax on charges/fees received out of the profit on sale of securitization of future receivables. - Revenue has jurisdiction to issue SCN....
July 11, 2018 Case Laws Service Tax

Classification of services - Dredging Services - While assessee has certainly performed the works of deepening, widening and construction of flood protection walls etc......
July 11, 2018 Case Laws Central Excise

CENVAT Credit - input services - Director Sitting Fees - It is the duty of the director to attend the meetings and therefore the service tax paid on such fees is......
July 11, 2018 Case Laws Central Excise

Valuation - PVC adhesive - MRP - as long as the area to which such retail sale price relates is mentioned on the packages, different retail sale prices for different......
July 11, 2018 Case Laws Central Excise

Denial of suo moto credit availed - duty paid on supplementary invoice due to price escalation clause - buyer refused to pay - The Appellant is not required to file......
July 11, 2018 Case Laws Central Excise

CENVAT Credit - parts / components required for the captive power plant - if the capital goods become immovable after installation / commissioning, again will not be the....
July 10, 2018 Case Laws GST

Fraudulent issuance of tax invoices under GST - allegation of business of generating and selling of fake tax invoices to various entities without supplying the......
July 10, 2018 Case Laws Income Tax

Addition on account of revenue expenditure u/s 37(1) - The fee is paid for the purpose of business to settle a dispute with the regulator SEBI and to be able to conduct.....
July 10, 2018 Case Laws Income Tax

Capital gains or Income from other sources - transaction of sale of furniture - the personal effects would not be included in the capital asset u/s 2(14)(ii) of the I.T.....

1 ....62 63 64 656667 68 69 70........ 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