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 5551 to 5600 of 6256 Records

1 ....108 109 110 111112113 114 115 116........ 126

February 21, 2018 Case Laws Central Excise

Interpretation of statute - suo moto re-credit - this was not the case of the assessee suomotu availing recredit but a case of mere correction of incorrectly made......
February 21, 2018 Case Laws Central Excise

CENVAT credit - capital goods - Under sub-rule (4) of Rule 6 of Cenvat Credit Rules, 2004, capital goods cenvat credit is inadmissible only in respect of those capital......
February 21, 2018 Case Laws Central Excise

Transferring of entire CENVAT credit- closure of one unit - Rule 10 of the CENVAT Credit Rules - no prior permission is needed - as long as the importer has been......
February 20, 2018 Case Laws Income Tax

Reopening of assessment - The opinion would be formed on the basis of disclosures. When disclosures are found to be prima facie untrue, the opinion formed earlier would.....
February 20, 2018 Case Laws Income Tax

TDS liability @20% - payment to non-residents not having PAN - the provision in Section 206AA (as it existed) has to be read down to mean that where the deductee i.e the....
February 20, 2018 Case Laws Income Tax

Income from house property - Whether a person though a Licensee but has exclusive rights over a property is not owner for the purposes of Section 22? - the said income......
February 20, 2018 Case Laws Income Tax

Disallowance of depreciation on building improvement - the assessee is not entitled to the claim of depreciation on such improvements to the land and building for more......
February 20, 2018 Case Laws Income Tax

MAT - Unabsorbed depreciation is lower than the amount of brought forward losses therefore in our considered view the assessee is entitled to claim the deduction of......
February 20, 2018 Case Laws Customs

Whether the circular places an absolute bar of prohibition against the respondents’ recovering an amount in excess of the amount deposited as per the said circular? - It....
February 20, 2018 Case Laws Service Tax

Violation of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India - utilization of credit accumulated on account of Education Cess and Secondary and Higher......
February 20, 2018 Case Laws Service Tax

The exemption available to GTA service for transport of “agricultural produce” cannot cover the transport of cut wood of trees - AT
February 20, 2018 Case Laws Service Tax

Business Auxiliary Service - target incentives not liable to service tax - AT
February 20, 2018 Case Laws Service Tax

Valuation - reimbursable electricity charges - Electricity charges collected from the tenants cannot be formed part of the assessable value for the purpose of service......
February 20, 2018 Case Laws Service Tax

Construction services - such work has been carried out as part of the hydroelectric project and construction of dam therefore - these activities are in connection with......
February 20, 2018 Case Laws Service Tax

Transportation service through pipeline / conduit - delivery of naphtha from appellant s terminal to NFCL storage tanks - Just because there is no excise duty liability.....
February 20, 2018 Case Laws Service Tax

Application for Settlement Commission - the issue of analysing the facts, interpretation of legal provisions and consequently determining the tax liability or otherwise.....
February 20, 2018 Case Laws Service Tax

Application for settlement - Admittedly the petitioner had not paid the full service tax on admitted liability. Settlement Commission was therefore, correct in not......
February 20, 2018 Case Laws Service Tax

Renting of immovable property Service - excluded category - Admittedly, both these properties in the form of land were used for admitting public for general amusement -.....
February 20, 2018 Case Laws Central Excise

CENVAT credit - Project import - once the goods are imported under CTH 98.01, irrespective of where the goods would be classifiable under CETH, they will become eligible....
February 20, 2018 Case Laws Customs

Classification of imported goods - Under Pads - Since, the goods in question were not made for fastening into the body, the same should not be termed as baby and......
February 20, 2018 Case Laws Central Excise

CENVAT credit - input services beyond port of export - whether the Appellant are eligible to cenvat credit of the service tax paid on ocean freight and airfreight......
February 20, 2018 Case Laws Central Excise

Valuation - Interpretation of Statute - definition of related person under section 4 of Central Excise Act, 1944, read with definition of "interconnected undertakings"......
February 20, 2018 Case Laws Central Excise

Refund claim - customer did not honour the enhanced price of the goods - the duty discharged on the supplementary invoices by the appellants will be eligible for refund,....
February 20, 2018 Case Laws Central Excise

Classification of goods - fibreglass casting tapes/splints - The said goods actually are in the category of wadding, gauze, bandages and similar articles (for example,......
February 20, 2018 Case Laws VAT and Sales Tax

TNGST 1959 - Section 3(5) of the Act is a beneficial provision. It provides for concession in tax to encourage industrial activity. It is well settled principle that a......
February 19, 2018 Case Laws Income Tax

Cancellation of Registration certificate u/s 12A - CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 12A till the power......
February 19, 2018 Case Laws Income Tax

Reopening of assessment - validity of reasons to believe - on the application of method of valuation as mandated by the Explanation to Section 56(2)(vii) of the Act,......
February 19, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Even if it is presumed that assessee was not eligible for allowance of depreciation even then the penalty u/s 271(1)(c) cannot be imposed - AT
February 19, 2018 Case Laws Companies Law

Winding up petition - Just because the name of the company is struck off the register under Section 248 of the Companies Act, 2013, that will not come in the way of the.....
February 19, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - Export proceeds / money was routed by the Foreign Service receiver through M/s. Wells Forgo NA, USA through HSBC Bank. Ultimately......
February 19, 2018 Case Laws Service Tax

When the appellant has earned a substantial consideration by dumping debries through trippers and trucks i.e own transportation, then the tax is leviable, may be as......
February 19, 2018 Case Laws VAT and Sales Tax

Input tax credit - denial on the ground that the said input tax related to purchases effected from seven dealers, whose returns were not traceable - no input tax credit.....
February 17, 2018 Circulars DGFT

Directives for processing of application for MEIS claims under Foreign Trade Policy 2015-20 - Public Notice
February 17, 2018 Circulars DGFT

Inclusion of Seaports located at Dhamra Port and Dighi Port under Para 4.37 of Hand Book of Procedures 2015-20. - reg. - Public Notice
February 17, 2018 Circulars Customs

Gazetted Officer of Customs can obtain Customer details of phone numbers directly from telecom service providers u/s 108 of the Customs Act, 1962 by issuing summons if they refuse.
February 17, 2018 Case Laws Income Tax

Depreciation allowability - determination of WDV - AO is directed to employ the deeming provision for computing the written down value de hors the depreciation granted......
February 17, 2018 Case Laws Income Tax

Revision u/s 263 - capital gain on sale of agricultural land - the contention of the ld. CIT in the order u/s 263 of the Act that Tehsildar’s certificate should have......
February 17, 2018 Case Laws Income Tax

Claim of deduction u/s 80IE(2)(ii) - water supply system and irrigation system admittedly are not part of tea manufacturing processes. Therefore, the said opening......
February 17, 2018 Case Laws Customs

Refund claim - valuation - air freight - the freight element has to be restricted to 20% of the FOB value when the cost of transportation of the goods is ascertainable......
February 17, 2018 Case Laws Service Tax

CENVAT credit - input services - We wonder as to why Revenue brings appeals after appeals to this Court, and gets them routinely dismissed. The volume does not impress......
February 17, 2018 Case Laws Service Tax

Refund claim - time limitation - export of services out of India - validity of SCN - The refund has not accrued to the petitioner on account of any order or judgment but....
February 17, 2018 Case Laws Service Tax

Advertising Service - non-payment of service tax - the payment of main contractor on behalf of the appellant shall be treated as payment made by the appellant. - AT
February 17, 2018 Case Laws Service Tax

CENVAT credit - certain equipments procured for providing taxable output service - FACT-10 Meter RF Shielded EME chamber - they do not qualify as capital goods as per......
February 17, 2018 Case Laws Service Tax

Valuation - if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the......
February 17, 2018 Case Laws Central Excise

Refund claim - trade discount - price variation clause - Variation on the transaction value on a subsequent date cannot result in re-determination of assessable value -.....
February 17, 2018 Case Laws Central Excise

CENVAT credit - inputs/capital goods - Steels goods such as Shape & Section, angles, M.S. Plates/rounds, beams, rails etc. falling under Chapter Heading 72, 73 & 83 of......
February 16, 2018 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver - Notification
February 16, 2018 Circulars Central Excise

Orders of Supreme Court, High Courts and CESTAT accepted by the Department and on which no review petitions, SLPs have been filed– reg. - Circular
February 16, 2018 Circulars Income Tax

Explanatory Notes to the Provisions of the Finance Act, 2017 - Circular
February 16, 2018 Circulars DGFT

Amendments/Corrections in Table 2 of Appendix 3B Foreign Trade Policy 2015-20 - Public Notice

1 ....108 109 110 111112113 114 115 116........ 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