Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For 2020

Home Highlights Year 2020

Filter:

Showing 3901 to 3950 of 5164 Records

1 ....75 76 77 787980 81 82 83........ 104

March 9, 2020 Case Laws Customs

Advance Licence scheme - Imposition of penalty - suspension of the IEC - The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner....
March 9, 2020 Case Laws Customs

100% EOU - Job work - Reversal of Drawback granted - It could not have been the intention of Legislature or the authorities concerned, to deny drawback claim merely......
March 9, 2020 Case Laws Customs

Penalty u/s 116 of the Customs Act, 1962 - Since the person-in-charge of conveyance is liable for penalty in case of quantity unloaded is short of the quantity to be......
March 9, 2020 Act Rules FEMA

Manner of payment in foreign exchange - Regulation 5 of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016 as amended
March 9, 2020 Act Rules FEMA

Manner of Receipt in Foreign Exchange - Regulation 3 of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016 as amended
March 9, 2020 Case Laws Service Tax

Interest on refunds - The respondents have retained the money which belongs to the writ petitioners. Therefore, once the learned Single Judge has ordered for refund of......
March 9, 2020 Case Laws Service Tax

Valuation - air travel agent service - rule 6 (7) of the Service Tax Rules, 1994 - The appellant contends that out of the seventy three airlines only four airlines pay......
March 9, 2020 Case Laws Central Excise

100% EOU - allegation that they were doing job work in violation of Exim policy - quantum of sale made to DTA unit - debonding - Undisputedly, in the present case, the......
March 9, 2020 Case Laws Central Excise

Rebate claim - Cenvat credit reversed on depreciated value of imported capital goods (machinery parts) at the time of their export - Since the imported goods are not......
March 9, 2020 Case Laws Central Excise

Refund of Excise Duty - The Government is of view that the excess amount paid by the applicant on freight and insurance was not payable as Central Excise duty. It is......
March 9, 2020 Case Laws Central Excise

Rebate of duty - exporter missed out the self-sealing of the goods - The Government is of the view that this is a procedural lapse on the part of the respondent. The......
March 9, 2020 Case Laws Central Excise

Refund of Excise Duty - doctrine of merger - time limitation - since upon the Revenue preferring an appeal against the Order-in-Appeal (with the assessee also filing its....
March 9, 2020 Case Laws VAT and Sales Tax

Review of the assessment order - In absence of any such reason given by the Assessing Authority, showing the application of his own independent mind, we are of the......
March 9, 2020 Case Laws VAT and Sales Tax

Input Tax Credit (ITC) - Imposition of penalty u/s 70[2] of KVAT Act - bill trading “to evade the tax due to the State Government” - burden of proving that the claim of.....
March 9, 2020 Case Laws Indian Laws

Prohibition on dealing in Virtual Currencies - power of RBI - While we have recognized elsewhere in this order, the power of RBI to take a pre-emptive action, we are......
March 7, 2020 Act Rules Income Tax

Forms or modes of investment or deposits by a charitable or religious trust or institution - Rule 17C of the Income-tax Rules, 1962 as amended
March 7, 2020 Case Laws Income Tax

Assessment u/s 153C - The satisfaction note by the Assessing Officer clearly states that the documents so seized belonged to the other person – the assessee and not the.....
March 7, 2020 Case Laws Income Tax

Deduction u/s 80IA - whether assessee fulfilled the condition of sub-Section (4)(i)(b) of Section 80IA? - partnership firm was converted into a company - For the......
March 7, 2020 Case Laws GST

Profiteering - stay the operation of the impugned order granted subject to the petitioner depositing in this Court, in the name of Registrar General, 10% of the amount......
March 7, 2020 Case Laws GST

Manual filing of revised FORM GST TRAN-1 and the resultant FORM GST TRAN-2 - The review petitioner shall be permitted either to manually or electronically upload the......
March 7, 2020 Case Laws Income Tax

Addition u/s 40(a)(ii) - Allowable deduction in the year of its payment - Education Cess and Higher and Secondary Education Cess - Even, though, “cess” may be collected.....
March 7, 2020 Case Laws Income Tax

Exemption u/s 10 (23C) (v) - liberty is given to the Department to proceed against the trustees and committee members dealing with administration and the monies of the......
March 7, 2020 Case Laws Income Tax

Allowance of bad debts on account of inter corporate debt and advances - it is not necessary, rather there is no requirement under the Act that the bad debt has to......
March 7, 2020 Case Laws Income Tax

Addition u/s 68 - whether an assessee who has taken a loan is bound to produce the source of source? - Held No - The appellant having proved the identity and credit......
March 7, 2020 Case Laws Income Tax

Addition u/s 68 - allegation that bogus share application money received from various paper companies - Addition made by the AO based on the statement of alleged entry......
March 7, 2020 Case Laws Income Tax

Claim of deduction u/s 80IB(10) - CIT(A) granted relief to the assessee appreciating the assessee‟s explanation relating to some glitches in the software. The said....
March 7, 2020 Case Laws Income Tax

Disallowance of the professional fees on patent - revenue or capital expenditure - The fact that a trade mark after registration could be separately assigned, and not as....
March 7, 2020 Case Laws Income Tax

TP Adjustment - Determination of Arms Length Price (ALP) - Once a particular expenditure itself is disallowed, there can be no question of including it in the Operating.....
March 7, 2020 Case Laws Income Tax

Revision u/s 263 - undisclosed receipts - The vital discrepancies were not pointed out by the Assessing Officer at the time of assessment proceedings. Pr. CIT after......
March 7, 2020 Case Laws Income Tax

Disallowance on account of provision for future loss being unascertained liability - in fixed price contracts, the assessee having credited all its revenue, as per the......
March 7, 2020 Case Laws Customs

Whether the petitioners have supplied goods to the SEZ Unit, Gujarat or not, can only be looked into after petitioners file a reply to the Department in respect of the......
March 7, 2020 Case Laws Customs

Valuation of goods imported by adidas India - inclusion of sponsorship and endorsement expenses - The show cause notice has only made reference to rule 10(1)(e) of the......
March 7, 2020 Case Laws Customs

Classification of imported goods - Scodix S 75 Digital Inkjet Printer - large format printers which satisfy the conditions of connectability as given in HSN Explanatory.....
March 7, 2020 Case Laws Service Tax

Scope of the term "Wrongly" - Rule 14 of CCR, 2014 - Demand of Interest and penalty - availment of CENVAT and utilization thereof - it is unusual for ‘utilization’ to be....
March 7, 2020 Case Laws Service Tax

Recovery of service tax - construction of a railway siding track works - scope of the term railways - The ‘constructions’ excluded from taxability under both the entries....
March 7, 2020 Case Laws Service Tax

Refund of erroneously paid service tax - during the relevant period, the activity was not subject to service tax - the assessee was justified in filing the refund claim.....
March 7, 2020 Case Laws Central Excise

Reversing of lapsed cenvat credit - Rule 11(3) of CCR, 2004 - stipulation of lapsing is included in Clause (ii) and not in Clause (i). These two clauses are separated by....
March 7, 2020 Case Laws Central Excise

Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the......
March 7, 2020 Case Laws Central Excise

Maintainability of Application for Settlement application - co-applicant - Since he is not the main applicant in the present case, he will not be debarred from......
March 7, 2020 Case Laws VAT and Sales Tax

Maintainability of appeal - Failure to make pre-deposit - in appropriate cases, the First Appellate Authority is expected to exercise its discretion judiciously and it......
March 7, 2020 Case Laws VAT and Sales Tax

Refusal to issue Form C - Respondents have sought to withhold furnishing of Form-C till the Petitioners resumes payment of installments as undertaken. Prima facie, we......
March 7, 2020 Case Laws Indian Laws

Termination of Chanda Deepak Kochhar from the Bank - ICICI is a private body. It is not an instrumentality of the State. It receives no public funding. Service......
March 7, 2020 Case Laws Income Tax

R&D expenses incurred for partnership firm - Since the assessee is holding 97.5% of share in the partnership firm, SPI it becomes the duty of the assessee to promote the....
March 6, 2020 Circulars Companies Law

Extension of the last date of filing of Form NFRA-2 - Circular
March 6, 2020 Circulars Companies Law

Filing of forms in the Registry (MCA-21) by the Insolvency Professional (Interim Resolution Professional (IRP) or Resolution Professional (RP) or Liquidator) appointed......
March 6, 2020 Act Rules FEMA

See Regulation 4 - Permissible foreign exchange derivative contract - - Schedule I of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS)......
March 6, 2020 Act Rules FEMA

Permission to enter into a foreign exchange derivative contract - Regulation 4 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended
March 6, 2020 Act Rules FEMA

Definitions - Regulation 2 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended
March 6, 2020 Case Laws GST

Classification of services - services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME - Pure services or Composite Supplies? -......
March 6, 2020 Case Laws GST

‘Supply of Works Contract’ is deemed to be a service under GST. Under the pre-GST regime, service tax was leviable on the service portion of the Works Contract, which in....

1 ....75 76 77 787980 81 82 83........ 104

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

↑Top