TaxTMI SMS List

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Showing 286 to 300 of 1983 Records

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  Allowable business expenses from taxable income - any interest paid on account of late payment of TDS is available for deduction u/s 37(1)

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  Default in service tax - it is mandatory to follow the procedure of issuing SCN before going ahead with the arrest of a person u/s 90 and 91

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  CENVAT Credit - fake invoices - the penalty is not imposable on a juristic person (a company) u/R 26 of the Central Excise Rules, 2002

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  Deduction u/s 10A/10B/ Chapter VIA not to be allowed in not claim in ITR u/s 139(1) - But, amendment or correction in the claim allowed - HC

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  Valuation of supply - motor vehicle - inclusion of tax collected at source (TCS) u/s 206C of income tax in the value for GST - stay granted

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  Receipt in cash being undisclosed income - Loan or advance is a sine qua non for the applicability of Section 269SS - No penalty u/s 271D

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  Service tax audit - an enquiry or an investigation or even a legal proceeding is permissible notwithstanding the coming into effect the GST

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  Undisclosed investments - Additions based on balance-sheet submitted to the Bank for obtaining loan confirmed.

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  Delay of 362 days - difference of opinion between two Officers - ultimately legal opinion was taken to file the appeal - delay condoned - SC

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  Classification of goods - power bank is a kind of mobile charger - to be classified under the Heading No 8504 40 30

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  Reverse charge mechanism (RCM) under service tax is not applicable on remuneration paid to the Directors who were employee of the company.

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  Benefit of concessional rate of tax under CST Act, 1956 - Inter-state procurement of goods - Benefit is available even in GST regime

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  Guidelines for processing of applications for financial assistance under Central Sector Scheme 'Seva Bhoj Yojna' of the Ministry of Culture

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  Review of policy on Foreign Direct Investment (FDI) in e-commerce

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  Composite activity of excavation & shifting the mineral sand from one place to another, by means of transport is taxable as GTA under GST

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