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 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 Phased rollout of quality standards for low-voltage... 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 551 to 600 of 6256 Records

1 ....8 9 10 111213 14 15 16........ 126

December 4, 2018 Case Laws GST

Exemption from GST - Security Services rendered to Pimpri Chinch wad Municipal Corporation in relation to functions entrusted to Municipality under Article 243W of the......
December 4, 2018 Case Laws GST

Levy of GST - export of service or not - intermediary services - The “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an.....
December 4, 2018 Case Laws GST

Levy of GST - sale of goods outside India - The goods sold in the subject transaction are non-taxable supply as no tax is leviable on them till the time of customs......
December 4, 2018 Case Laws Income Tax

Penalty levied u/s 271(c) for failure to deduct TDS - Imposition of penalty for non-compliance of statutory provision, is not a criminal liability, but is only a civil......
December 4, 2018 Case Laws Income Tax

Addition on account of Business Promotion Expenses - personal element in the business promotion expenses to the extent of 10% of the total expenses cannot be ruled out.
December 4, 2018 Case Laws Income Tax

The penalty proceedings initiated by the Assessing Officer against a dead person was not enforceable in law and the penalty imposed under section 271AAB in pursuance of.....
December 4, 2018 Case Laws Income Tax

Merely because a business group and Directors of company are members of society, does not dilute nature of society being a trust. - assessee deserves to be granted......
December 4, 2018 Case Laws Income Tax

Any expenditure incurred by a sugar factory on cane development programmes would be eligible for deduction in computing the taxable profits u/s 37(1) - The withdrawal of....
December 4, 2018 Case Laws Income Tax

Entitlement to claim of deduction under Sec. 80-IA - filing of an audit report is procedural and directory in nature, and the same could also be validly filed by an......
December 4, 2018 Case Laws Income Tax

Addition on the transactions shown in 26AS - the said amount is considered while filing the return of income of the proprietorship concern and consequently the......
December 4, 2018 Case Laws Income Tax

TDS u/s 195 - payments made to non-residents - tds liability - the commission were paid to such non-resident agents in respect of all the services rendered by them......
December 4, 2018 Case Laws Companies Law

Direction of re-audit of the accounts - allegation of Oppression and Mismanagement - A litigation may remain pending for years and dispute relating to Accounts of a......
December 4, 2018 Case Laws Customs

continuation of Anti Dumping Duty (ADD) - Time limit for completing the New Shippers Review - the procedure under Rule 22, was initiated on 23/9/2015 and it culminated......
December 4, 2018 Case Laws Customs

The coal imported by the appellant is weak coking coal having Ash content below 12%, accordingly, the appellant is eligible for the benefit exemption notification.
December 4, 2018 Case Laws Customs

Demand of differential duty - the difference between the theoretical weight that has been declared on the bill of entry vis-a-vis the weight that has been physically......
December 4, 2018 Case Laws Customs

Classification of imported goods - Encoder / Multiplexer / Modulator - As the impugned goods are having the function of transmission of data and other functions and......
December 4, 2018 Case Laws Service Tax

Cenvat Credit - input services - where the input services are used in providing output services and there is some nexus, then invoking the test of necessity would be......
December 4, 2018 Case Laws Service Tax

Refund of Service tax paid - Cargo Handling Services or port services - since these activities deal with export cargo, there is no liability for payment of service tax -....
December 4, 2018 Case Laws Service Tax

Classification of services - Mandap Keeper Service or otherwise - letting out of the auditorium - cultural functions are also social functions and renting out the hall......
December 4, 2018 Case Laws Central Excise

Refund/rebate of duty paid on goods exported - rejection of rebate claim on the ground of non submission of ARE-1 application - The submission of ARE-1 document was......
December 4, 2018 Case Laws Central Excise

Shortage of goods - Discrepancy of stock as per form 3CD filed with income tax return - demand of duty upheld
December 4, 2018 Case Laws VAT and Sales Tax

Exemption from payment of sales tax - supply of the specified drugs to WHO - Sub-section 3 of Section 6 of CST Act - The interplay of the provisions of the Sub-section 3....
December 4, 2018 Case Laws VAT and Sales Tax

Recovery of tax dues - those statutes under which a charge is created on the assets will have priority over mortgage rights under any other Act. And those statutes where....
December 3, 2018 Circulars DGFT

Availability of Speed Post dispatch particulars in MEIS module
December 3, 2018 Circulars Customs

Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians –reg.
December 3, 2018 Case Laws GST

Classification of services - Supply of Services or not - Services to NMC by providing the Busses along with Driver, Fuel & Maintenance for use of General Public at Large....
December 3, 2018 Case Laws GST

Levy of GST - The applicant is not liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India.
December 3, 2018 Case Laws GST

Classification of goods - various poultry feed products - whether covered under the HSN CODES 2301, 2302, 2308, 2309 and effectively exempted or not - As such applicant.....
December 3, 2018 Case Laws GST

Detention of goods with vehicle - goods detained on the ground Part B of the accompanied e-way bill has not completed - if the petitioner desires to have the interim......
December 3, 2018 Case Laws GST

Profiteering - Respondent did not pass on the benefit arising out of the increased ITC in the case of the subject transaction - the possibility of the Respondent having.....
December 3, 2018 Case Laws Income Tax

Reopening of assessment - assessment in the name of Legal representatives - validation of proceedings u/s 292B r.w.s. 292BB - The legal heirs participated in the......
December 3, 2018 Case Laws Income Tax

TDS u/s. 194H / 192 - incentives paid to the employees - TDS liability - The total payment including salaries are below the threshold limits - Observation of the AO that....
December 3, 2018 Case Laws Income Tax

Receipts on account of “Sale of Software” - chargeability to tax as income from Royalty u/s 9(1)(vi) and Article 12 of the DTAA - India-Ireland DTAA - Since treaty......
December 3, 2018 Case Laws Income Tax

TDS u/s 194C or 194J - outsourcing fee operation and record storage expenses as data sorting, scanning, retrieving of records - annual maintenance charges paid was......
December 3, 2018 Case Laws Income Tax

Disallowance of payment made to relatives of the Directors u/s 40A(2)(b) - AO should have considered experience, qualification and technical competency, which has not......
December 3, 2018 Case Laws Central Excise

Interest on delayed refund - Section 11BB of the Central Excise Act - the definition of 'debt' under the Interest Act, covered the present event also - appellant is......
December 3, 2018 Case Laws Central Excise

Clandestine removal - surplus stock of angles, channel and joist - non-acceptance of appellant's explanation does not raise any substantial question of law
December 3, 2018 Case Laws Customs

Advance licenses - who is liable to fulfill the condition of notification, the original licensee or the “transferee” of the licensee? - Any way onus to prove that input.....
December 3, 2018 Case Laws Service Tax

CENVAT Credit - relationship between input and output service - a scrutiny by the adjudicating authority was made in the absence of the appellant who, given an......
December 3, 2018 Case Laws Central Excise

Extended period of limitation - Merely that assessee is PSU is not sufficient to set aside the SCN as being barred by time - SCN not barred by time.
December 3, 2018 Case Laws Central Excise

Misdeclaration of goods - declaring one of the products that is Natural Gasoline Liquid (NGL) as “Naphtha” - Commissioner rather has proceeded with the pre-supposed mind....
December 3, 2018 Case Laws Central Excise

Classification of goods - Micro Cellular Rubber Blocks - actual user based exemption - even if the buyers used the goods for repair of footwear, the violation of......
December 3, 2018 Case Laws Central Excise

CENVAT Credit - input - lubricants /greases used in the dumpers - the dumpers in question are being used for transporting the extracted ore in the Mines of the appellant....
December 3, 2018 Case Laws Service Tax

Demand of Interest - CENVAT Credit availed but not utilized - since the assessee has not taken the benefit of the cenvat credit taken except entry in their account......
December 3, 2018 Case Laws Service Tax

Business Support Services - The group entity has merely arranged certain services for Colt group as a whole, the cost of which is being shared between the group......
December 1, 2018 Circulars DGFT

Amendment in Appendix 2K of Appendices for Appendices and Aayat Niryat Forms of FTP, 2015 – 20 - reg.
December 1, 2018 Circulars DGFT

Insertion of a new provision under Para 2.103 and amendment in Para 2.104 - reg.
December 1, 2018 Circulars DGFT

Inserting new Appendix No.2X in the Appendices and Aayat Niryat Forms of Foreign Trade Policy, 2015-20 - reg.
December 1, 2018 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg
December 1, 2018 Notifications DGFT

Amendment of import policy of items under HS code 7108 12 00 under ITC (HS), 2017, Schedule - I (Import Policy)

1 ....8 9 10 111213 14 15 16........ 126

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: Mandatory additional qualifiers in import declarations in respect of c...

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

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...