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 601 to 650 of 6256 Records

1 ....9 10 11 121314 15 16 17........ 126

December 1, 2018 Case Laws GST

The supply of goods which are moved from a place located outside taxable territory and are delivered at a place outside taxable territory, would not be liable to tax in.....
December 1, 2018 Case Laws GST

Confiscation of goods - invocation of Section 129 - The dealer has also furnished a security equivalent to the value of the goods. There is, hence, no question of the......
December 1, 2018 Case Laws Income Tax

Transfer pricing - International transaction or not - the present case is a simple one where the money was routed through the AE by the assessee for the purpose of......
December 1, 2018 Case Laws Income Tax

The assessee is entitled to claim deduction u/s 10A/ u/s 10AA on additional income offered on account of suo moto adjustment and transfer pricing provisions.
December 1, 2018 Case Laws Income Tax

Assessee is entitled to treat the expenses, incurred by them for upgrading of infrastructure in the government laboratory, as per the directions of the Government, which....
December 1, 2018 Case Laws Income Tax

Penalty u/s 271C - non-deduction of TDS u/s 194J - for levy of the penalty u/s 271C the learned adjudicating authority has to show contumacious conduct on the part of the assessee.
December 1, 2018 Case Laws Income Tax

Depreciation of leased assets - since the claim was not raised due to sheer negligence and it had not even figured in the profit and loss account. It was not the subject....
December 1, 2018 Case Laws Income Tax

Claim of deduction u/s. 37 in respect of amounts paid to GVF - there is nothing on record to suggest that trademark in question, had any marketable value and that the......
December 1, 2018 Case Laws Customs

Entitlement/right to export - Crude Oil- Permissions/approvals/authorisations for direct export or permission/facilitation for canalised export through the third......
December 1, 2018 Case Laws Customs

Scope of the exemption - Interpretation of conditions imposed - The goods title in the goods continued to remain vested with the appellant as is evident from the facts......
December 1, 2018 Case Laws Customs

After the re-export was declined, the goods stored in containers in the premises of the appellant leaked out and the appellant's factory itself is closed down - The......
December 1, 2018 Case Laws Service Tax

The allegations of the Department about suppression of facts on part of the appellant with the mention that the mistake came to the notice only at the time of Audit is......
December 1, 2018 Case Laws Service Tax

The Railways had deducted VAT on composition basis from their bills towards payment of VAT component on the goods supplied by them - the works contract in respect of......
December 1, 2018 Case Laws Service Tax

CENVAT Credit - when it is undisputed that revenue is collecting service tax from the appellant under cargo handling services and having not re-classified the services,.....
December 1, 2018 Case Laws Central Excise

Valuation - Deduction of the sale tax - on account of sales tax which is of inclusive of the price, the appellant/assessee is entitled for deduction from the selling......
December 1, 2018 Case Laws Central Excise

Carry forward of accumulated credit on Debonding of units - 100% EOU - Denial of CENVAT credit accumulated from duties discharged on procurements employed in exported......
December 1, 2018 Case Laws Central Excise

Benefit of exemption - vulcanised rubber tubes - it is evident that as far as this notification is concerned, for parts of automobiles to be covered, they need not fall.....
December 1, 2018 Case Laws Central Excise

Refund claim of duty paid - duty were paid on the products prior to exemption - There is nothing in the notification which requires assessee to claim the benefit of this....
November 30, 2018 Notifications DGFT

Amendment in Para 4.32(i) of Chapter 4 of the Foreign Trade Policy 2015-20
November 30, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018.
November 30, 2018 Circulars DGFT

Wastage Norms and Value Addition in respect of Gold religious idols (only gods and goddess) of 8 carats and above (upto 24 carats) under Para 4.60 and 4.61 of HBP 2015-20 - reg.
November 30, 2018 Case Laws GST

Supply of Services or not - applicant is affiliated to International Inner Wheel and the administrative body for all Inner Wheel Clubs spread in 27 Inner Wheel Districts....
November 30, 2018 Case Laws GST

Erection of a series of transmission towers and commissioning of the transmission line - It is thus a single source contract for bundled supplies of goods and services -....
November 30, 2018 Case Laws GST

Detention of goods - e-way bills meant for intra-state transport - interstate movement of goods - in the name of interim orders and in the name of our exercising......
November 30, 2018 Case Laws Income Tax

Additions made on account of provisions of performance related pay to director and staff - Payment could not be made simply, because, the approval of Board of Directors.....
November 30, 2018 Case Laws Income Tax

Computation of deduction u/s 10A - exclusion of expenditure incurred in foreign currency in export of software, from the purview of 'Export Turnover' - the artificial......
November 30, 2018 Case Laws Income Tax

Exemption u/s 11 - since the net income as per expenditure account is much below the prescribed limit of 15%, therefore, no income is held to be taxable and consequently....
November 30, 2018 Case Laws Income Tax

Addition u/s 68 - unexplained Cash deposits in bank - To our mind in present facts of case section 69 should have been initiated by Ld.AO. It is unfortunate that......
November 30, 2018 Case Laws Income Tax

TDS u/s 195 - Management service cannot be characterized as ‘fees for included services’, and hence, not taxable in India as per the Double Taxation Avoidance Agreement.....
November 30, 2018 Case Laws Customs

Import of Chocolates - Issuance of NOC under the FSSAI Act, 2006 - the strict labelling requirement in respect of objection 1 in the second review order, even if it is......
November 30, 2018 Case Laws Customs

100% EOU - Debonding of EOU - if any lapse on the part of the appellant it is mere procedural lapse. For this reason, the substantial benefit of notification no.......
November 30, 2018 Case Laws Customs

SEZ unit - refund of SAD - supply of goods from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA) is eligible for exemption Notification No. 102/2007-Cus and......
November 30, 2018 Case Laws Service Tax

Penalty - there is a reasonable cause for non-payment of service tax by the Appellant and accordingly, the provision of Section 80 of the Finance Act, 1994 can be......
November 30, 2018 Case Laws Service Tax

Levy of Service tax - The demand on account of income surrendered with the Income Tax Department cannot be confirmed against the appellant
November 30, 2018 Case Laws Central Excise

Relief of waiver of condition of pre-deposit of duty and penalty - By filing proceedings in this Court and by filing applications for waiver of the pre-condition, the......
November 30, 2018 Case Laws Central Excise

Clandestine removal - The period of limitation would begin to run from the date of carrying out search and seizure operation and in that case, the extended period of......
November 30, 2018 Case Laws Central Excise

Classification of goods - Zymegold - presence of nitrogen and chlorine is not disputed - That should suffice to characterize the product as ‘fertilizer’
November 30, 2018 Case Laws VAT and Sales Tax

Levy of Interest on Entry tax - the party challenging the consequential order is obliged to challenge the basic order also and only if the same is found to be illegal......
November 29, 2018 Notifications SEZ

Special Economic Zones (2nd Amendment) Rules, 2018 - Sub-Contracting - Rule 41 amended.
November 29, 2018 Case Laws GST

Rate of GST - work contract services involving the supply of goods and services to CSPDCL, a government authority - The nature of activities of CSPDCL being principally.....
November 29, 2018 Case Laws GST

Detention of goods with vehicle - the seizure of the goods on the ground that accompanying e-way bill had expired is not justified rather it was allowed to expire after.....
November 29, 2018 Case Laws GST

Detention of goods - dispute with regard to rate of tax and classification of the goods - the process of detention of the goods cannot be resorted to when the dispute is....
November 29, 2018 Case Laws Income Tax

Exemption u/S. 10(23C)(iiiab) - Had it been the intention of the legislature to grant exemption only to the institutions individually or independently and not to the......
November 29, 2018 Case Laws Income Tax

Addition on account of bogus purchases - Even though the books of account have not been rejected, since the AO has clearly established that the purchases were bogus,......
November 29, 2018 Case Laws Income Tax

Additions u/s 68 - Merely by providing the Income Tax Return and PAN number is not enough to establish the creditworthiness and genuineness of the unsecured loans.
November 29, 2018 Case Laws Income Tax

Penalty made u/s 271D - loan transaction between husband and wife - while levying the penalty u/s. 271D AO did not appreciate the fact that the provisions of section......
November 29, 2018 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - excess expenses disallowed and suppression of receipts - being bonafide mistake in accounting the total contract receipts, no penalty.
November 29, 2018 Case Laws Customs

Appearance before the authorities - summons - to balance the competing interests of the investigating agency and the witness summoned, Sibin cannot seek exemption from......
November 29, 2018 Case Laws Customs

Refund claim - assessment order not challenged - Once an assessee choses not to file an appeal, then, he cannot challenge the same, in a collateral proceedings - the......
November 29, 2018 Case Laws Customs

Refund claim - rejection on the ground that the appellants cannot claim the refund directly without challenging the assessment order - original authority directed to......

1 ....9 10 11 121314 15 16 17........ 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