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 Deadline extended for filing income tax returns... TaxTMI Refund claim remanded for re-processing after... TaxTMI ITAT rules on transfer pricing issues:... TaxTMI Passenger's used personal jewellery exempt from... TaxTMI SEBI tightens merchant banker norms - streamlines... TaxTMI safe harbour rules: Simplified Tax Rules for... TaxTMI India Relaxes CHIMS Registration Rules for... TaxTMI Firm's GST registration cancelled due to... TaxTMI High Court rejects repeated attachment orders... TaxTMI Charity fund invested in joint ventures, risking... TaxTMI US firm's technical advisory services via call... TaxTMI Real Estate Reassessment Debacle: Reopening... TaxTMI Partners' capital withdrawal after reorganization... TaxTMI Court quashes export scheme benefit denial over... TaxTMI Money laundering case cognizance valid despite... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2019

Home Highlights Year 2019

Filter:

Showing 401 to 450 of 7249 Records

1 ....5 6 7 8910 11 12 13........ 145

December 6, 2019 Case Laws VAT and Sales Tax HC

Rate of tax - the tax on the sale of coal within the said limit was @ 4 %. In view of Section 8 (2) (a) of the CST Act, sale of coal made by the revisionist without......
December 6, 2019 Case Laws VAT and Sales Tax HC

Recovery of interest on delayed refund from fourth respondent (VAT officer), personally, from out of his salary - specific notice of writ petition ought to have been......
December 6, 2019 Case Laws Indian Laws HC

Waiver of the requirement of pre-deposit under Section 21 of the Recovery of Debts and Bankruptcy Act, 1993 - no plea was advanced about the Petitioner being in any......
December 5, 2019 Circulars FEMA

Exim Bank's Government of India supported Line of Credit (LOC) of USD 500 million to the Government of Bangladesh
December 5, 2019 Notifications Central Excise

Central Government specifies enactments to which the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall be applicable
December 5, 2019 Case Laws GST NAPA

Profiteering - supply of construction services related to purchase of Flat - the ratio of ITC in pre-GST period was higher than the post-GST period. - The allegation......
December 5, 2019 Case Laws Income Tax HC

Reopening of assessment u/s 147 r.w.s. 148 - Participation in the assessment proceedings after rejection of objections by the AO, without challenging the order of......
December 5, 2019 Case Laws Income Tax HC

Assessment of AOP - Addition adopting net profit ratio @ 11.59% of the gross receipts - Tribunal as a matter of fact has found that the requirements of CBDT circular......
December 5, 2019 Case Laws Income Tax AT

Interest attributed to the funds diverted to sister-concern - Since no fresh advances were given during the relevant assessment year to the sister concern and when no......
December 5, 2019 Case Laws Income Tax AT

Claim of Excessive depreciation on building - the preponderance of the probability suggests that raising of bogus bills by the subcontractors to the contactors and then.....
December 5, 2019 Case Laws Income Tax AT

TDS liability on UC/bandwidth Charges paid to foreign carriers - When on one aspect, the matter is decided against the assessee i.e. Royalty aspect in the present case,.....
December 5, 2019 Case Laws Income Tax AT

Withdrawal of refund which was granted on refund u/s 244A - Reduction in interest due to order of CIT(A) - the excess claim of interest is required to be called back u/s....
December 5, 2019 Case Laws Income Tax AT

Commission paid by the Partnership firm to HUFs - contribution of an individual, who helps the firm in two capacities viz; first in the capacity of partner and secondly.....
December 5, 2019 Case Laws Customs HC

Extended period of limitation - Validity of SCN - The circular issued by the CBEC no doubt deals with the ingredients for extended period, but on the examination of the.....
December 5, 2019 Case Laws Customs AT

Valuation of imported goods - High Seas Sale - inclusion of service charges in the assessable value - canalizing agent or not - The mere fact that the bids for import......
December 5, 2019 Case Laws Companies Law HC

Winding up proceedings - conduct of Official Liquidator (OL) - The OL really should have no interest in seeking to retain its control over the company under liquidation.....
December 5, 2019 Case Laws Companies Law HC

Composition of offences under the provisions of the Companies Act, 1956 did not in any manner preclude the appellant from initiating any proceedings for alleged......
December 5, 2019 Case Laws Companies Law Tri

The approval of the Resolution Plan does not mean automatic waiver or abetment of any legal proceedings which are pending by or against the Company/ Corporate Debtor as.....
December 5, 2019 Case Laws SEBI AT

Multiple trades on the same day - fraudulent and unfair trade - Even though preponderance of probability is sufficient to prove PFUTP violations still fraudulent and......
December 5, 2019 Case Laws Insolvency and Bankruptcy SC

Whether the High Court ought to interfere, under Article 226/227 of the Constitution, with an Order passed by the National Company Law Tribunal in a proceeding under the....
December 5, 2019 Case Laws Service Tax AT

Intellectual Property Service - Application for IPR was filed - As regards, the requirements of law, the governing statute is the PPV Act, according to which the Right......
December 5, 2019 Case Laws Service Tax AT

Classification of services - Online Information Database Access and Retrieval (OIDAR service) or not - developing and export of software - The appellants are not liable.....
December 5, 2019 Case Laws Central Excise HC

Rebate claim - rejection on the ground of time limitation - It is contended that no time limit has been prescribed for filing a rebate claim under Rule 18 of Rules and......
December 5, 2019 Case Laws VAT and Sales Tax HC

Levy of Sales Tax - agriculturist, producer of raw rubber could be treated as dealers or not - The questions raised for consideration has to be necessarily answered......
December 5, 2019 Case Laws Indian Laws SC

Recovery of dues from company - employees dues - priority claim on debts - - Section 529A of the Companies Act, which gives workers’ dues a priority over all other......
December 5, 2019 Case Laws Indian Laws HC

Dishonor of cheque - This court has specifically ruled that the second part of Section 145(2), nowhere talks about assigning reasons in the application for......
December 4, 2019 Notifications GST

Filing of appeal before GST Tribunal - Period of limitation will commence from the date of constitution of Appellate tribunal where the order has been passed before such....
December 4, 2019 Case Laws GST AAR

Classification of services - security and scavenging services to the Government hospitals - Applicant is liable to pay GST on the portion of the payment received on......
December 4, 2019 Case Laws GST HC

Grant of registration - migration of registration under Notification dated 6.8.2018 - the stand of the Revenue is only that the application for migration was belated -......
December 4, 2019 Case Laws Service Tax HC

Principles of natural justice - Issuance of SCN after making inquiry - Deliberate concealment of material facts - he position is not as the one projected by the......
December 4, 2019 Case Laws GST HC

Detention of goods alongwith vehicle - consignee is an unregistered dealer - detention on the ground that there was a possibility of evasion of payment of IGST in Kerala....
December 4, 2019 Case Laws GST HC

Refund of input services - Grant of any interim relief, as prayed for, would virtually amount to directing the Respondents to act contrary to the provisions of Rule......
December 4, 2019 Case Laws GST HC

Detention of truck - Power of police officer - without invoking the provisions of Section 67 of the AGST Act and following the procedure prescribed therein, it would be.....
December 4, 2019 Case Laws GST NAPA

Profiteering - purchase of Flat - Respondent shall reduce the prices to be realized from the buyers of the flats commensurate with the benefit of ITC received by him.......
December 4, 2019 Case Laws Income Tax AT

Transfer Pricing (TP) adjustments - Transfer Pricing (TP) adjustments - debar of deduction u/s 10A on addition income assessed u/s 92CD as per the Proviso to 92C(4) -......
December 4, 2019 Case Laws Income Tax AT

Exemption u/s 11 - the trust is operating buses to transport the students at free of cost. In case of breakdown, the Managing Trustee offers the vehicles of his own......
December 4, 2019 Case Laws Income Tax AT

Exemption u/s 11 - entitled for registration u/sec 12A - imparting training in performing arts like various dance forms including traditional “Kuchipudi” - an assessee......
December 4, 2019 Case Laws Income Tax AT

Accrual of income - Permanent Establishment (PE)/Service PE/ Supervisory PE - There is no evidence of doing work by the Director in India in market research and related.....
December 4, 2019 Case Laws Income Tax AT

After its amendment brought in by Finance (No. 2) Act, 2014 given a specific relief to the assessee that in case of non-deduction of tax at source or non payment of tax.....
December 4, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Defective notice - a proper satisfaction has been arrived at before initiation of penalty proceedings, and then a defect in notice including mere....
December 4, 2019 Case Laws Income Tax AT

MAT - Disallowance of depreciation on fixed assets to the book profits computed u/s 115JB - resadjudicata - Once the claim of the assessee has been accepted in earlier......
December 4, 2019 Case Laws Customs HC

Release of detained goods - over-valuation of goods - seizure memo issued - there is no reason to interfere with this seizure memo at this stage - Show Cause Notices are....
December 4, 2019 Case Laws Customs HC

Reopening of appeal - power to review its own order - such taking up of the Appeal was a result of miscommunication. It is obvious that the factum of disposal of the......
December 4, 2019 Case Laws Customs AT

Refund of SAD - As regards unjust enrichment Board itself has clarified the issue that Chartered Accountant certificate indicating non passing of duty to the customers......
December 4, 2019 Case Laws Insolvency and Bankruptcy Tri

Permission to withdraw the CIRP Application - if 90% voting share of Committee of Creditors approves application for withdrawal then Adjudicating Authority to allow for.....
December 4, 2019 Case Laws Service Tax AT

Classification of services - service of construction of residential complex or not - personal use - this being a case of demand, the onus was on revenue to establish......
December 4, 2019 Case Laws Service Tax AT

CENVAT credit - input services - Food coupons/sodexo coupons - These services are in the nature of welfare service and purely for personal consumption of employees as......
December 4, 2019 Case Laws Service Tax AT

Association of persons - clubbing of rent - the benefit of the exemption notification would be available to individual owners of the property and clubbing of rent of all....
December 4, 2019 Case Laws Central Excise AT

Service of order - Relevant date for communication of order - Period of limitation for filing an appeal - the appellant could able to demonstrate and rebut the......
December 4, 2019 Case Laws Central Excise AT

Valuation - Merely because the corrugated box was supplied by the customer that does not make difference as far as inclusion of cost of packing material required to......

1 ....5 6 7 8910 11 12 13........ 145

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: Empowering Additional/Joint Commissioners for adjudication of DGGI not...

H: IFSCA unveils informal guidance scheme for clarity on IFSC business ac...

H: Easing mobile/email sharing rules for market alerts among family/autho...

H: New Master Circular updates rules for stock brokers; supersedes previo...

H: IT zone area reduced for infra development by a company.

H: New rules for rebate & duty-free exports under Central Excise. Simplif...

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017 -...

H: Govt rescinds customs duty exemption on crude oil & ATF imports.

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 202...

H: Govt revokes duty exemption on exported petrol, diesel & ATF; past act...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

A: ONCE THE CLASSIFICATION OF THE CUSTOMS/EXCISE DEPARTMENT FAILS THE CON...

A: STATES TO REGULATE INDUSTRIAL ALCOHOL NOW

A: Key Features and Benefits of the Spice MCA Form

A: High Court issued notice to Revenue as there was no option on the GST ...

N: Central Government Authorization for Aditya Birla Sun Life Mutual Fund...

F: SCN due date S. 73

C: Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ...

T: Decoding the Interplay of Sections 153A and 153C in Search Assessments...

T: Customs Valuation and Classification: Upholding Due Process and Object...

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...