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2019 (4) TMI 2000 - ITAT KOLKATA
TDS u/s 172 - Disallowance u/s. 40(a)(ia) - payments made by the assessee were shipping agent of any non-resident ship owners or charters in respect to which provision of sec. 172 of the Act applies ... ...
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2018 (6) TMI 1226 - ITAT DELHI
TPA - comparable selection criteria - Held that:- Assessee is engaged in the business of import and distribution of the Marlboro brand of cigarettes, export of tobacco leaves to its associated enterpr... ...
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GST – CONCEPT & STATUS (Updated as on 01st April 2018)
GST CONCEPT STATUS Updated as on 01st April 2018 INTRODUCTION: The introduction of Goods and Services Tax on 1st July 2017 was a very significant step in the field of indirect tax ... ...
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GST – CONCEPT & STATUS (Updated as on 01st March 2018)
INTRODUCTION: The introduction of Goods and Services Tax on 1st of July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central an... ...
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GST – CONCEPT & STATUS (Updated as on 01st May 2018)
I NTRODUCTION : The introduction of Goods and Services Tax on 1st July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and... ...
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GST – CONCEPT & STATUS Updated as on 01st January 2018
INTRODUCTION : The introduction of Goods and Services Tax on 1st of July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central ... ...
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GST – CONCEPT & STATUS (Updated as on 01st June 2018)
GST CONCEPT STATUS Updated as on 01st June 2018 INTRODUCTION: The introduction of Goods and Services Tax on 1st July 2017 was a very significant step in the field of indirect tax re... ...
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2017 (7) TMI 867 - ITAT DELHI
Best judgment assessment - Unexplained Money - addition u/s 68 - Held that:- It is admitted by the ld AR that order passed u/s 144 of the Act are appealable before the ld CIT(A), however, he stated th... ...
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2016 (8) TMI 276 - GUJARAT HIGH COURT
Reopening of assessment - reasons to believe - information provided by DGIT (Investigation) Mumbai - Held that:- Perusal of the said reasons postulate that an information has been received by DGIT (In... ...
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2024 (1) TMI 702 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Valuation - work contract service - transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale basis would be covered under Entry No. 8(b) of S... ...
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2014 (1) TMI 388 - ITAT MUMBAI
Addition proposed by the TPO on account of Technical fee paid to AE – Addition Related to Royalty or charges – Method of Payment – Held that:- The assessee chose CUP as the most appropriate method for... ...
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2014 (1) TMI 1597 - ITAT DELHI
Interest on non-business advances Held that:- there being no nexus between the borrowed funds and the alleged advances, there is no justification in disallowing the interest presuming that the advan... ...
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2023 (11) TMI 311 - CESTAT AHMEDABAD
Short payment of service tax - import of services - value of foreign currency expenditure - reverse charge mechanism - levy of service tax on the differential value of foreign currency expenditure rep... ...
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2017 (1) TMI 249 - ITAT MUMBAI
TDS u/s. 194I - addition of short deduction determined on account of TDS payment made to Central Warehousing Corporation (CWC), Container Freight Station (CFS), Bombay Port Trust (BPT) and Airport Aut... ...
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2024 (1) TMI 177 - RAJASTHAN HIGH COURT
Inter state sale or intra state sale - Validity of directions beyond the scope of the questions framed and referred - goods of special importance under Section 14 of the CST Act - deletion of penalty ... ...
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2004 (12) TMI 304 - ITAT BANGALORE-B
Member(s) : DEEPAK R. SHAH., JOGINDER SINGH. ORDER Per Deepak R. Shah, AM. - All these appeals by the assessee are directed against the order of learned CIT(A), Bangalore dated 28-11-2003. ... ...
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Minutes of the 18th GST Council Meeting held on 30 June 2017
Minutes of the 18 th GST Council Meeting held on 30 June 2017 The eighteenth meeting of the GST Council (hereinafter referred to as 'the Council') was held on 30th June, 2017 in Vigyan B... ...
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2015 (10) TMI 825 - KARNATAKA HIGH COURT
TDS u/s 194C - Disallowance under Section 40(a)(ia) - payment of transportation of goods - sub-contracting - scope of the term 'Work' - payments made to each lorry owner exceeded ₹ 50,000 - whe... ...
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2019 (6) TMI 1288 - ITAT DELHI
Disallowance u/s.14A r.w.r. 8D - investment in partnership firms as its capital contribution - HELD THAT:- Not only the CIT (A) has properly examined the utilization of interest bearing funds for th... ...
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CONCEPT & STATUS (Updated as on 01st September 2017)
INTRODUCTION: The introduction of Goods and Services Tax on the 1st of July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Centra... ...
