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 Excessive delay in issuing show cause notice &... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... 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 5401 to 5450 of 6256 Records

1 ....105 106 107 108109110 111 112 113........ 126

March 6, 2018 Case Laws Central Excise

Re-credit of amount of duty paid in excess through PLA - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT
March 5, 2018 Circulars GST

Joint Venture - taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV-reg.
March 5, 2018 Case Laws Income Tax

Registration u/s 12AA - Rejection of earlier application and further not filing appeal before higher authorities cannot be held to be reason for assessee not to file a......
March 5, 2018 Case Laws Income Tax

Computation of Capital Gain - AO was of the opinion that since the interest in question on housing loan, had already been claimed as deduction u/s 24(b), the same could.....
March 5, 2018 Case Laws Income Tax

Disallowance of expenses on temporary suspension of the business - mere non conduct of hotel business in the previous year due to the temporary suspension thereof by the....
March 5, 2018 Case Laws Income Tax

Transfer pricing - arm’s length price - Adjustment to the income of the assessee on account of interest on receivables - since the assessee earned significantly higher......
March 5, 2018 Case Laws Central Excise

Classification of goods - Printed Plastic Cards - the products coming into existence were held to be printing industry products - products are classifiable under chapter....
March 5, 2018 Case Laws Central Excise

Valuation - inclusion of cost of free supply of drawings - as per Rule 6 of Central Excise Valuation Rules, 2000 the value of free of cost drawing used for the......
March 4, 2018 Circulars GST

Clarifications regarding GST in respect of certain services - CGST - Circular
March 4, 2018 Notifications Customs

Exchange Rates Notification No.18/2018-Custom(NT) dated 01.03.2018 - Notification
March 4, 2018 Notifications Customs

Seeks to amend notification No. 50/2017 Customs dated 30.06.2017 - Increase in Rate of Duty on certain items including Chana and Edible Oil - Notification
March 4, 2018 Notifications Customs

Seeks to increase BCD tariff rate on Chickpeas, [Tariff item 0713 20 0] from 40% to 60% by invoking section 8A (1) of the Customs Tariff Act, 1975 - Notification
March 4, 2018 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver - Notification
March 1, 2018 Case Laws Income Tax

Exclusion of Sales inflation figure from the assessee’s income - Special Auditor’s Report relied upon - Merely because the assessee’s income was audited by the chartered....
March 1, 2018 Case Laws Income Tax

Allowable busniss expenses - Diversion of income - Though the amount has been received by the assessee, the same is collected on behalf of the joint venture - It is the.....
March 1, 2018 Case Laws Income Tax

Addition u/s 69A - there is no doubt with regard to recording of repayment of loan in the books of account and the source of such fund. - What the Assessing Officer has.....
March 1, 2018 Case Laws Income Tax

Disallowance on account of expenses incurred through sub-contractors - bogus expenditure - these companies are merely paper companies, having complied with proper paper.....
March 1, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Merely because the assessee-company did not challenge the addition before Ld. CIT(A), is no ground to levy penalty against the assessee-company - AT
March 1, 2018 Case Laws Income Tax

Allowability of Medical expenses for staff / Director - keeping the principal of “commercial expediency” the assessee incurred the expenditure on his hospitalisation and....
March 1, 2018 Case Laws Customs

Classification of goods - Network Switches - switch was only useable in the local area network - classifiable under CTH 8471.80 or CTH 8517.50 - Onus is on the......
March 1, 2018 Case Laws Companies Law

Compounding of alleged offence for violation of Sections 96 and 99 of the Companies Act, 2013 - these contraventions are not attracting punishment of imprisonment and......
March 1, 2018 Case Laws Service Tax

Business Auxiliary Services - export of services or not - Marketing operations done by an assessee in India cannot be said to be at behest of any Indian customers - the.....
March 1, 2018 Case Laws Service Tax

Refund of service tax - input services used for export of goods - the assessee cannot be burdened unduly with the condition to establish that service provider was......
March 1, 2018 Case Laws Central Excise

Valuation - tooling/patterns - supplied free of cost to the appellant - the amortized value of such tooling must be added in the assessable value of the automobile parts....
March 1, 2018 Case Laws VAT and Sales Tax

Demand of Interest on account of the alleged delayed payment - once the petitioner has been permitted to pay the arrears in instalments, the demand with regard to levy......
March 1, 2018 Case Laws Income Tax

Disallowance u/s 80IB - There is no bar or prohibition in section 80IB on sale (slumpsale) of eligible undertaking to another assessee and the benefit attached with......
March 1, 2018 Case Laws Income Tax

Unexplained cash credit u/s 68 - share application money - AO is directed to make further enquiries by issuing necessary summons to the shell companies - The assessing......
March 1, 2018 Case Laws Income Tax

Levy of penalty - disclosure made u/s 132(4) at the time of search on undisclosed stock - the excess stock does fall under the definition of ‘undisclosed income’ and......
March 1, 2018 Case Laws Income Tax

Levy of penalty - deduction u/s 80IB - Since the revenue had denied deduction thereon in earlier years, it was denied for the year under appeal also - This has nothing......
March 1, 2018 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - AO has levied the penalty without waiting for the outcome of the orders of the appellate authorities - the issue needs to be reexamined by....
March 1, 2018 Case Laws Income Tax

Nature of interest expenditure - AO and CIT(A) were right in treating the activity carried out by the assessee as investment activity and accordingly finance charges is.....
March 1, 2018 Case Laws Income Tax

Addition u/s 69A - there is no doubt with regard to recording of repayment of loan in the books of account and the source of such fund. What the Assessing Officer has......
March 1, 2018 Case Laws Central Excise

Interpretation of Statute - Pan Masala Packing Machines [PMPM] (Capacity Determination and Collection of Duty) Rules, 2008 - when a new RSP is introduced the fourth......
March 1, 2018 Case Laws Central Excise

Classification of goods - Rovan Poshak Tail - Rooh-e-Gulab Sharbat - it is not a cosmetic and toiletry preparation but is an Ayurvedic Medicine for curative and......
February 28, 2018 Case Laws Income Tax

Provision for doubtful overdue installments under hire purchase finance agreements - the party to be given an opportunity to establish its claim - adjustment by way of......
February 28, 2018 Case Laws Income Tax

Capital gains - Transfer of Property - selection of assessment year - capital gains would be taxable in the year in which such transactions were entered into, even if......
February 28, 2018 Case Laws Income Tax

Deemed income u/s 56(2) - consideration for issue of shares that exceeds the face value of such shares - redeemable non-cumulative preference shares (RNCPS) - RNCPS......
February 28, 2018 Case Laws Income Tax

Deemed income u/s 56(2) - consideration for issue of shares that exceeds the face value of such shares - determination of fair market value - tax has to be factored......
February 28, 2018 Case Laws Income Tax

Exemption u/s 11 and 12 - Educational institution - charging fees from the students - as per CIT(A), since sources of income are students, therefore, students cannot be.....
February 28, 2018 Case Laws Service Tax

Business Support Services - testing and analysis of newly developed drugs on human participants - The claims of the appellant are that these are clinical trial......
February 28, 2018 Case Laws Service Tax

Business Auxiliary Services - consideration received as a percentage of commission for the services rendered to ICICI Bank - the appellants are in fact engaged in......
February 28, 2018 Case Laws Service Tax

Levy of service tax - Debit entries made in the books for deployment of Officers - SNC, Canada cannot be categorized as a manpower recruitment or supply agency while......
February 28, 2018 Case Laws Service Tax

CENVAT credit - service tax paid on installation and commissioning services provided by various service providers at the site on installation of their DG sets - they are....
February 28, 2018 Case Laws Central Excise

Restoration of appeal - Condonation of delay - Courts of Law are not set up for mere disposal of cases. Courts of Law are established for adjudication of cases,......
February 28, 2018 Case Laws Central Excise

Reversal of cenvat credit - Sale of Carbon Di Oxide (Co2) without payment of duty - unintended byproduct, which emerge during the course of manufacture of the final......
February 28, 2018 Case Laws Central Excise

Whether the appellant is required to pay penalty for wrong availment of Cenvat credit which was later reversed by them before being pointed out by the department? - Held No - AT
February 28, 2018 Case Laws Central Excise

CENVAT credit - there is no provision under the CENVAT Credit Rules, 2004 for denial of availment of credit merely on the ground that the assessee has admittedly......
February 28, 2018 Case Laws VAT and Sales Tax

Issuance of C-form - failure to discharge tax liability - in taxing statute, there is no equity. If tax has not paid as declared, within the time provided there for,......
February 28, 2018 Case Laws Income Tax

Set off of derivative loss against derivative profit - speculative loss or not - the derivative transaction is not supported or backed by deliverable commodity - The......
February 28, 2018 Case Laws Income Tax

Penalty u/s. 271(1)(c) - AO has charged the assessee for twin defaults - the assessee has concealed the income arose out of transfer of capital asset and failed to......

1 ....105 106 107 108109110 111 112 113........ 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: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES