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 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

Home

Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

Filter:

Showing 3901 to 3950 of 6256 Records

1 ....75 76 77 787980 81 82 83........ 126

June 4, 2018 Case Laws Customs

Fraudulent export of low quality goods - Penalty on CHA u/s 114 of CA - appellant held to be equally responsible for the fraudulent export of low quality goods with the.....
June 4, 2018 Case Laws Service Tax

Construction service - The flats sold by the land owner before the completion certificate was obtained will invite the liability of Service Tax upon the land owner.......
June 4, 2018 Case Laws Central Excise

Price escalation - Price Variation clause - duty short levied - Since both the parties were not aware of escalated price or possibility of escalation at the time the......
June 4, 2018 Case Laws Income Tax

Penalty u/s. 271AAA - assessee is not at fault for substantiating the manner for earning the undisclosed income, in the absence of any specific query raised by the......
June 2, 2018 Notifications Customs

Anti-dumping duty imposed on imports of "Hydrogen Peroxide" originating in or exported from Bangladesh, Taiwan, Korea RP, Indonesia, Pakistan and Thailand by amending......
June 2, 2018 Case Laws GST

GST - Valuation of a supply - Goods transferred to branches in another state - recipient eligible for full input tax credit - assessee has the option to choose the value....
June 2, 2018 Case Laws Income Tax

Interest u/s.234B can be levied only on the returned income and not on the assessed income - AT
June 2, 2018 Case Laws Income Tax

Accrued interest on loans classified under ‘non performing assets’- overdue interest not realized during the year and credited to suspense interest account cannot be......
June 2, 2018 Case Laws Income Tax

Interest on Refund u/s 244A - inordinate delay in grant of refund - in absence of any specific provisions in the Income tax Act, for allowance of interest on refund or......
June 2, 2018 Case Laws Income Tax

Benefit of deduction u/s 80IC - proof of income derived from business - interest income had nothing to do with the carrying on assessee’s business of manufacture, same......
June 2, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - As against the assessee’s stand of claiming such amount as a revenue expenditure, the Tribunal has adopted another route of allowing such......
June 2, 2018 Case Laws Income Tax

Higher rate of depreciation - The appellant's argument that since ‘main machinery' used by it is 'injection moulding machine', all the items should qualify for......
June 2, 2018 Case Laws Customs

Interest on delayed Refund - finalization of assessment - When the statute does not provide to pay interest, the Tribunal which is a creature of the statute cannot grant....
June 2, 2018 Case Laws Customs

Benefit of exemption - Import of 'second hand diesel engine with turbocharger' - The description in the exemption notification must be read in its entirety and......
June 2, 2018 Case Laws Service Tax

Period of Limitation - Refund of CENVAT credit - Relevant date for the purposes of deciding the time limit for consideration of refund claims has to be taken the end of.....
June 2, 2018 Case Laws Service Tax

Interest on delayed refund - relevant date - When the refund itself is not matured prior to the date of Appellate Tribunal’s order, there is no question of interest for.....
June 2, 2018 Case Laws Central Excise

Goods re-exported under bond - failure to produce proof of export - the contentions of the appellant that they are not responsible for failure to comply with procedure......
June 1, 2018 Case Laws GST

Classification of supply - Activity of Printing content supplied by the customers on photographic paper - Activity is in the nature of supply of service - classifiable......
June 1, 2018 Case Laws Income Tax

PE in India or not - Reseller Agreement does not create a principal-agent relationship between the Applicant and the Reseller - their relationship is on a......
June 1, 2018 Case Laws Income Tax

TDS liability u/s 195 - Income accrued in India - fees for technical services - thus Solutions provided by the Applicant without human intervention cannot be treated as.....
June 1, 2018 Case Laws Income Tax

Valuation of closing stock of land - change in method of valuation - land under litigation/encroachment - cannot be valued at the cost or prevailing market price, rather....
June 1, 2018 Case Laws Income Tax

Penalty u/s 271C - delay in depositing TDS - there was reasonable cause on part of assessee for the default in remittance of tax deducted at source into the Government......
June 1, 2018 Case Laws Customs

Jurisdiction of the officer of DRI to issue show cause notice - whether or not officers of the DRI could have issued show cause notice? - HC directed the tribunal to......
June 1, 2018 Case Laws Customs

An offence under FEMA does not automatically result in invocation of provisions of customs Act. Thus the Act of buying and selling of foreign exchange in violation of......
June 1, 2018 Case Laws Customs

Grant of registration for the project - Classification - custom duty demand - Project import - Since the project is classifiable as ‘Water Supply Project’ the benefit of....
June 1, 2018 Case Laws Customs

Grant of registration for the project - project relating to Water Supply project - The Project can be registered under the regulation by the Appellants even if the......
June 1, 2018 Case Laws Customs

Classification of project - Difference between irrigation project and water supply project - movement and lifting of water from one point to another cannot be called an.....
June 1, 2018 Case Laws Customs

Import of Human Hair - exemption from duty - If the intended purposes of these notifications, including the prescribed value addition etc. is complied with and there are....
June 1, 2018 Case Laws Customs

Eligibility for exemption - Import of Asphalt Hot Mixing Plant - electronically controlled plant or electrically controlled plant - the departmental panel is not the......
June 1, 2018 Case Laws Customs

Failure to obtain import-export code (IEC Code) - there being no bar on imports of personal effects against bill of entry and without separate code, there is no flaw in.....
June 1, 2018 Case Laws Service Tax

Rectification of mistake - scope of SCN - Tribunal allowed the ROM application and set aside the demand beyond the normal period of limitation wherein demand was......
June 1, 2018 Case Laws Central Excise

The expression 'twelve calendar months' would encompass exactly twelve months with any part of month computed as a month. Such expression cannot extend to 365 days which....
May 31, 2018 Case Laws GST

Health care services - GST Provisions - Applicant providing the services of diagnosis, pre & post counseling! therapy and prevention of diseases by providing tests that.....
May 31, 2018 Case Laws GST

GST on Health care services - intra-state supply of Health care services attract NIL rate of central tax as per SL.No.74 of the Notification No. 12/2017- Central Tax......
May 31, 2018 Case Laws Income Tax

Seeking compensation from the Income Tax Department - Loss of interest due to premature withdrawal of the FDRs and retention of money by the respondents - HC directed......
May 31, 2018 Case Laws Income Tax

Condoantion of delay in filing an application for Revision u/s 264 - there is a clear provision for condoning the delay - thus the right of revision could be avoided by.....
May 31, 2018 Case Laws Income Tax

Validity of reopening of assessment - it used to take accommodation entires of the share capital/share premium etc., in various years from the various Kolkata based......
May 31, 2018 Case Laws Income Tax

Exemption u/s 11 - Contravention of Section 13(1)(d) - Since dividend income is exempt, no income remains taxable at Maximum Marginal rate - HC
May 31, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - Interest income earned by the assessee from the short term deposits made with the State Bank of India is not eligible for deduction u/s 80P(2)(a)(i) - AT
May 31, 2018 Case Laws Income Tax

Business income - activities carried out by the assessee company by rendering technical handling services to the other airlines in India and has certainly connected with....
May 31, 2018 Case Laws Income Tax

Determination of fair market value u/s 50C(2) - If the assessee has made a specific claim before the AO, then AO is under legal obligation to call for the valuation......
May 31, 2018 Case Laws Income Tax

Reopening of assessment - Jurisdiction of AO - AO, Mumbai who has issued the notice u/s 148 was not having jurisdiction as only AO, Dehradun was having the jurisdiction.....
May 31, 2018 Case Laws Service Tax

Extended period of limitation - Non-payment of service tax - advertising services - the assessee has definitely suppressed the value of taxable services rendered and......
May 31, 2018 Case Laws Service Tax

Claim of benefit of Abatement while availing Cenvat Credit - restaurant and short term accommodation services - the appellant has followed the proportionate method for......
May 31, 2018 Case Laws Service Tax

CENVAT credit - service tax paid on hiring of Cranes, Hydra Cranes, Excavators etc. - denial of credit on the ground that these items are not capital goods as they are......
May 31, 2018 Case Laws Service Tax

CENVAT credit - invoking extended period for demand - different view of the second audit party could not claim suppression of facts for invoking extended period for demand. - AT
May 31, 2018 Case Laws Central Excise

Duty of excise on clearance of dutiable by-products - removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as.....
May 31, 2018 Case Laws Central Excise

Refund of unutilized CENVAT credit - accumulated CENVAT credit of service tax paid on input service used for manufacture and export of final products - export has not......
May 31, 2018 Case Laws Central Excise

Service tax liability raised under reverse charges mechanism - discharge of service tax liability is done by transporters themselves thus again demanding the service tax....
May 31, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - semi finished goods and intermediate goods destroyed during fire accident - demands raised of reversal of Cenvat Credit on the inputs confirmed - AT

1 ....75 76 77 787980 81 82 83........ 126

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

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...

↑Top