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 3301 to 3350 of 6256 Records

1 ....63 64 65 666768 69 70 71........ 126

July 10, 2018 Case Laws Income Tax

If the property was acquired on behalf of another person and thereafter transferred to such another person, then there cannot be any capital gain in the hands of the......
July 10, 2018 Case Laws Customs

Provisional release of the goods - Since the Tribunal is adequately clothed with appropriate powers to consider and decide an interim application including the......
July 10, 2018 Case Laws Customs

Refund of excess Customs Duty paid - Fe content in the export of iron ore - Allowing a refund claim on the basis of test reports of the samples which have been drawn and....
July 10, 2018 Case Laws Customs

Valuation of imported goods - inclusion of discount in assessable value - In the light of the status of the appellant as "exclusive commercial agent", the 25% discount......
July 10, 2018 Case Laws Customs

Revocation of CHA License - Merely, that the appellant has filed appeal against earlier invocation of licence, could not extend statutory time limit as prescribed under.....
July 10, 2018 Case Laws Service Tax

Rejection of declaration under VCES Scheme - The said amount is not the part of ST 3 returns as these amounts have not been paid for the services shown in ST3 return -......
July 10, 2018 Case Laws Central Excise

CENVAT credit - duty paying documents - rejected goods - although the original duty liability on the inputs payable by the supplier is yet to be paid, but Cenvat credit.....
July 10, 2018 Case Laws Central Excise

Valuation - As soon as the appellant came to know that the value of F.O.C. products has been revised on higher side for past years by M/s F.I.P.L. the appellant has......
July 10, 2018 Case Laws Central Excise

Clandestine removal - The charge of clandestine removal cannot be established merely on the ground of difference in the balance sheet and the statutory record unless the....
July 10, 2018 Case Laws Central Excise

CENVAT Credit - credit on retained amount - Rule 4(7) of CCR 2004 - The credit of full service tax paid by the service provider in respect of services provided would be.....
July 10, 2018 Case Laws VAT and Sales Tax

The credit in the “Dealers Spare Part Account” received by the Petitioner can be treated as actual Sale price received by the Appellant for replacement of spares during.....
July 9, 2018 Case Laws GST

Levy of GST - job-work - Whether the processing of goods belonging to another person qualifies as job work even if it amounts to manufacture? - Held Yes
July 9, 2018 Case Laws Income Tax

Estimation of income of the assessee who was working as Priest - mere retraction of statement without explaining circumstances as well as corroborating evidence, it......
July 9, 2018 Case Laws Income Tax

Reopening of assessment - validity of reasons to believe - Just by stating 'absence of information', the Respondent revenue cannot get over the jurisdiction bar. -......
July 9, 2018 Case Laws Service Tax

Refund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider -......
July 9, 2018 Case Laws Service Tax

Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.
July 9, 2018 Case Laws Service Tax

Liability of Service tax - the words used were the ‘laundry services’ and there is no evidence or investigation report to show that under the garb of laundry services......
July 9, 2018 Case Laws Service Tax

Valuation - re-trading charges - Section 67 does not include the cost of parts or other material, if any, sold to the customer during the course of providing maintenance....
July 9, 2018 Case Laws Central Excise

Refund of duty paid in cash - appellant not in the position to utilize the Credit as the factory was closed - Refund allowed to the extend of credit that could have been utilized.
July 9, 2018 Case Laws Central Excise

Cenvat Credit - The denial of the facility of reversal of proportionate credit is not consistent with law. The appellant is entitled to such reversal as an alternative......
July 9, 2018 Case Laws VAT and Sales Tax

Denial of input tax credit - the registrations of the dealers from whom the assessee had made purchases, were cancelled with retrospective effect - when the purchases......
July 7, 2018 Act Rules Companies Law

Maintenance of liquid assets and creation of deposit repayment reserve account - Rule 13 of the Companies (Acceptance of Deposits) Rules, 2014.
July 7, 2018 Act Rules Companies Law

Manner and extent of deposit insurance - Rule 5 Omitted - Rule 5 of the Companies (Acceptance of Deposits) Rules, 2014.
July 7, 2018 Act Rules Companies Law

Intending to invite deposit from its members - A certificate from Statutory auditor shall be required in prescribed form - Rule 4 of the Companies (Acceptance of Deposits) Rules, 2014.
July 7, 2018 Act Rules Companies Law

Directors KYC - Due date of submission of e-form DIR-3-KYC is 30th April (each year) - However, for the individual who has DIN as on 31.3.2018, the due date is 31-8-2018
July 7, 2018 Act Rules Companies Law

DIN shall be deactivated if e-form DIR-3-KYC not submitted within stipulated time - Rule 11 of the Companies (Appointment and Qualification of Directors) Rules, 2014
July 7, 2018 Notifications Companies Law

Companies (Registration of Charges) Amendment Rules, 2018 - Important amendments
July 7, 2018 Notifications Companies Law

FEE FOR FILING e- Form DIR-3 KYC under rule 12A - Nill fee if submitted Upto 30th April (this year upto 31-8-2018) - Else ₹ 5000/-
July 7, 2018 Case Laws GST

Classification of Polypropylene Leno Bags - ‘PP Leno Bags’, if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and....
July 7, 2018 Case Laws GST

Levy of GST on Rakhi - Mere inclusion of “Rakhi” in a Puja Thali at the discretion of either the Customer or the Supplier does not make it an integral and essential part....
July 7, 2018 Case Laws GST

Levy of IGST - Concessional rate of tax - supply of goods to specified institutions - Is the concessional tax rate of 5% as given under N.No. 47/2017 is applicable only.....
July 7, 2018 Case Laws GST

Classification of goods - Rate of GST - Lyophilizers-Machinery for the plant - Machinery meant for manufacturing life saving drugs - The tax rate leviable on supply of “....
July 7, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - non compliance of notices u/s 148/142(1) - assessee was not served with any of the notices issued by the AO due to the change of address.....
July 7, 2018 Case Laws Income Tax

Nature of expenses - capital or revenue expenditure - license expenses towards WAN and local hardware - annual fee - license expenses incurred by assessee do not create.....
July 7, 2018 Case Laws Income Tax

Validity of reassessment proceedings - validity of reasons to believe - Mere repetition of the language of the section is not sufficient. It has to be proved as to how......
July 7, 2018 Case Laws Customs

Refund of SAD - whether the rice bran and the extracted rice bran oil are one and same commodity to avail benefit of notification? - Held No - refund not allowed.
July 7, 2018 Case Laws Customs

Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the......
July 7, 2018 Case Laws Service Tax

CENVAT credit - input services - painting service - Any service which is not per se for construction of building but is merely for renovation/ modernisation/ maintenance....
July 7, 2018 Case Laws Service Tax

Services rendered to SEZ unit - Even if the event is held outside, since the services were for advertisement of product of SEZ, the services provided is to be considered....
July 7, 2018 Case Laws Central Excise

CENVAT credit - credit of the ‘Sugar Cess’ as a duty of excise - Rule 3 of the Cenvat Credit Rules, 2004 - It is settled that Sugar Cess is a tax and not a fee - credit allowed.
July 7, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - clearance of inputs as such - The appellant is not required to reverse the credit on input services that was taken along with duty paid on such inputs.
July 6, 2018 Notifications GST

Central Goods and Services Tax (Seventh Amendment) Rules, 2018 - Corresponding rules amended accordingly.
July 6, 2018 Case Laws Income Tax

TDS u/s 195 - Since there is no transfer of technology or use of any technology and payment is only simply for affiliation, the above amount cannot be considered as......
July 6, 2018 Case Laws Income Tax

TDS u/s 194A - interest on deposits paid in excess of ₹ 10,000/- to its members - assessee is a cooperative society registered as a cooperative bank and is also......
July 6, 2018 Case Laws Income Tax

Reopening of assessment - wrong name given in the notice - curable mistake u/s 292B - mentioning the name of the assessee, a dead person, on the assessment order is a......
July 6, 2018 Case Laws Income Tax

Additions towards salary paid - at the time of assessment the assessee could not produce the person to whom the salary was given because that person was left job......
July 6, 2018 Case Laws Income Tax

Depreciation on computer software purchased separately (SAP Software) - @ 60% OR 25% - higher depreciation in initial years would ultimately lead to lower depreciation......
July 6, 2018 Case Laws GST

Taxation of Rectified Spirit/ Extra Neutral Alcohol (ENA) under GST - Applicability of GST on ENA - Since the issue raised by the applicant is pending before GST Council....
July 6, 2018 Case Laws Central Excise

No export of goods - Clandestine removal - Conditions of the notification not satisfied - The appellant has removed the goods without informing the Department. The......
July 6, 2018 Case Laws Customs

Concessional rate of duty - import of Crude Palmolein (Edible Grade) - When the imported goods conform to the specific description under Ch 1511 10 00 as “crude Oil” and....

1 ....63 64 65 666768 69 70 71........ 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