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 5901 to 5950 of 6256 Records

1 ....115 116 117 118119120 121 122 123........ 126

January 24, 2018 Notifications Customs

Inclusion of Dhamra and Dighi Ports in the list of ports mentioned in Export Promotion (EP) Schemes Notifications - 20 Notifications as amended.
January 24, 2018 Case Laws Income Tax

Addition on account of CSR/donation expenses - w.e.f. 1.4.2015, any expenditure incurred by an assessee on the activities relating to corporate social responsibility......
January 24, 2018 Case Laws Income Tax

Eligibility to exemption u/s.54F - Although the failure of the assessee to deposit the sale proceeds in a Capital Gains Account Scheme, 1988 for intervening period was......
January 24, 2018 Case Laws Customs

Refund of Terminal Excise Duty (TED) - It is not disputed that the goods supplied by the petitioner to the EOUs constituted 'deemed exports' and thus, the petitioner had....
January 24, 2018 Case Laws Customs

Revocation of CHA License - violation of various CBLR Regulations - revoking the CB license would be too grave a penalty to be imposed for the above violation - The ends....
January 24, 2018 Case Laws Service Tax

BAS - they are promoting the services of clients. Such service on the part of the client is exempted by itself will not make the appellant as not providing any taxable......
January 24, 2018 Case Laws Service Tax

Management Consultancy Service - tax consultancy service / tax compliance service - It may indirectly keep the organization within the ambit of legal promotion work for.....
January 24, 2018 Case Laws Service Tax

BAS - Though they are called as broker under the Association rules that will not enable the appellant to claim that they are only commission agent for the purpose of......
January 23, 2018 Notifications Customs

Amendment in notification No. 89/2017-Cus(NT) dated 21.09.2017 relating to AIRs of Duty Drawback. - Notification
January 23, 2018 Case Laws Income Tax

Validity of settlement commission order - It is no doubt true that Section 245 was inserted into the provisions of the Income Tax Act for an early resolution of......
January 23, 2018 Case Laws Income Tax

Justification of payment of commission - parties related to directors - the finding of the ITAT that the commission agents of the assessee had rendered services to the......
January 23, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - payments effected by the Subsidiary Company and received by the Assessee, were as part of the regular business transactions - it could not....
January 23, 2018 Case Laws Income Tax

TPA - ALP determination - assessee has to submit the segmental results based on the absorption of overhead on capacity utilization and idle capacity. This is imperative.....
January 23, 2018 Case Laws Income Tax

Existence of PE - the employees have worked for an aggregate period of 156 solar days (on all projects taken together), meaning thereby, the period of working is less......
January 23, 2018 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - It is a mere claim of exemption which is allowed in the normal computation, but not allowable u/s. 115JB and there cannot be any penalty....
January 23, 2018 Case Laws Income Tax

Assessment u/s 153A - addition u/s 68 - in search assessments, the addition cannot be made without the incriminating material in completed assessments. - AT
January 23, 2018 Case Laws Income Tax

Allowance of deduction u/s 80E - So long as the loan has been taken in the name of the assessee, even if he happens to be co-applicant and co-borrower, and so long as......
January 23, 2018 Case Laws Income Tax

Assessment u/s 153A - addition u/s 68 - s there were no incriminating material found in search for assessment year under appeal - Invocation of section 153A by the A.O......
January 23, 2018 Case Laws Income Tax

Taxability of notional interest - Sahara India was acting as assessee’s agent for collection of subscriptions under the Scheme - No notional interest could be charged in....
January 23, 2018 Case Laws Income Tax

Receipts of the assessee through their “Golden Key Scheme” - system of accounting - mercantile system of accounting should have been followed instead of the cash system.....
January 23, 2018 Case Laws Customs

Jurisdiction - Seizure of goods - unflavoured supari - mis-declaration/mis-classification of goods - whether the Officers of the D.R.I., especially, in the rank of the......
January 23, 2018 Case Laws Customs

Valuation - royalty/license fees - includibility - the payment made by the respondent for the right to distribute or resell the imported goods should not be added to the....
January 23, 2018 Case Laws Customs

Classification of imported goods - resistor blower - assessee has rightly claimed classification under heading 85334090 as “other variable resistors under the main......
January 23, 2018 Case Laws Customs

Proceedings against CHA - Export of prohibited goods - forfeiture of security deposit - time limitation - In the instant case, neither the license was suspended nor......
January 23, 2018 Case Laws Central Excise

CENVAT credit - Rule 6(4) of the CCR, 2004 - whether the goods which are so cleared for export are to be considered as exempted goods or dutiable goods? - the appellant.....
January 23, 2018 Case Laws Central Excise

CENVAT credit - distribution of credit through ISD to different unit - When the respondent has taken ISD registration, we find no reason to deny the credit availed on......
January 22, 2018 Notifications Income Tax

An individual, who holds a bachelor degree from a recognised Indian University or institution, or has passed the intermediate level examination conducted by the ICAI or.....
January 22, 2018 Case Laws Income Tax

Eligibility to deduction u/s 54B and u/s. 54F - assessee has not deposited the net sale consideration in the capital gain account - belated investment - beyond the due......
January 22, 2018 Case Laws Central Excise

CENVAT credit - the activities of the assessee at the two separate premises in question were clearly interlinked. 'Factory' under Section 2(e) of the Act, means any......
January 22, 2018 Case Laws VAT and Sales Tax

Condonation of delay in filing appeal - time limit prescribed u/s 35H(1) is absolute and unextendable u/s 5 Limitation Act. Since court has to respect the legislative......
January 22, 2018 Case Laws Income Tax

Addition u/s 68 - genuineness of share transactions - For the only reason that the payment of purchase has been made after a lapse of 9 months cannot render the purchase....
January 22, 2018 Case Laws Income Tax

If the partners of the firm are aggrieved by the reopening of the assessment in their hands, it is for the partner to challenge the same in appropriate forum. - AT
January 22, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Though section 69B is a deeming fiction but in the matter of penalty proceedings, such deeming fiction cannot be extended so as to hold assessee.....
January 22, 2018 Case Laws Central Excise

Manufacture - ore concentrate - various processes such as crushing, screening, sorting by hydraulic machines and washing with high pressure water was performed by......
January 22, 2018 Case Laws Income Tax

Nature of receipts - royalty / FIR or reimbursement of expenses - The appellant is merely arranging Corporate IT services. The payments are received for such services......
January 22, 2018 Case Laws Income Tax

Deduction u/s.80IB(10) - The joint venture was merely used as conduit to facilitate execution of housing project work, the actual work was done by the two members of JV.....
January 22, 2018 Case Laws Customs

Penalty on CHA u/s 114 (iii) of CA, 1962 - It has been alleged that appellants were one of the three CHAs whose services were utilized in filing the shipping bills of......
January 22, 2018 Case Laws Income Tax

Perquisite in lieu of salary u/s 17(2)(iii) - difference in value between stamp duty valuation and actual sale value - Merely because the assessee happens to be a......
January 22, 2018 Case Laws Central Excise

Rebate of duty - export of goods - bank realization certificate has no link with the factum of export of the goods and non-submission of the same cannot be made, the......
January 22, 2018 Case Laws Customs

Classification of goods - Optical Fibre Cables (OFC in short) imported by Vodafone Group of Companies and used in Telecommunication are not classifiable under Customs......
January 22, 2018 Case Laws Income Tax

Disallowing contribution to gratuity fund - Once the provisions of contribution to gratuity fund are specifically covered by Section 36(1)(v), as is the admitted......
January 21, 2018 Act Rules Companies Law

Delegation by Central Government of its powers and functions - Consequential amendment since section 194 and section 195 relating to forward dealing and insider trading.....
January 21, 2018 Act Rules Companies Law

Punishment for fraud - to bring thresholds with respect to compounding provisions relating to fraud without imprisonment - Section 447 of the Companies Act, 2013
January 21, 2018 Act Rules Companies Law

Lesser penalties for One Person Companies or small companies - lesser penalties (not be more than one-half) for one person companies and small companies - Section 446B......
January 21, 2018 Act Rules Companies Law

Factors for determining level of punishment - New Section 446A of the Companies Act, 2013
January 21, 2018 Act Rules Companies Law

Compounding of certain offences - to enable Tribunal to compound offences punishable with fine only or with fine or imprisonment or both - Section 441 of the Companies Act, 2013
January 21, 2018 Act Rules Companies Law

Transitional provisions - till the time a Special Court is established, the trial of offences shall be continued with Court of Session or Court of Metropolitan......
January 21, 2018 Act Rules Companies Law

Offences to be non-cognizable - to include member along with shareholders in respect of complaint with respect to taking cognizance of offences under the Act by the......
January 21, 2018 Act Rules Companies Law

Application of Code to proceedings before Special Court - Amendment as a consequence of amendments to section 435 - Section 438 of the Companies Act, 2013
January 21, 2018 Act Rules Companies Law

Establishment of Special Courts - to include appointment of Metropolitan Magistrate or a Judicial Magistrate of the First Class by Central Government in Special Court in....

1 ....115 116 117 118119120 121 122 123........ 126

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

N: Land Customs Stations and Routes for import and export of goods by lan...

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: 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...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register