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 Govt Amends PMLA to Empower Indian Cyber Crime... TaxTMI Interim Relief Granted: Tax Notifications... TaxTMI Legal Proceedings Against Deceased Person... TaxTMI GST Appellate Tribunal Procedure Rules 2025... TaxTMI Customs Transshipment Regulations Updated: No More... TaxTMI Luxury Goods Over 10 Lakh Now Subject to 1% Tax... TaxTMI Customs Eases Air Cargo Logistics with New... TaxTMI Government Achieves Direct Tax Collection Target,... TaxTMI SEBI Revamps REIT Regulations: Stronger Governance,... TaxTMI Customs Circular Cuts Red Tape: Free ULD Movement,... TaxTMI Taxpayer Challenge Rejected: Rule 86A(1)(a) Upholds... TaxTMI Tax Refund Challenge Rejected: Petitioner Must... TaxTMI GST Assessment Order Valid: Statutory Time Limit... TaxTMI Goods Seized After Supplier Proves Non-Existent,... TaxTMI Tax Proceedings Halted: Systemic Errors Expose... 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 51 to 100 of 6256 Records

123 4 5 6........ 126

December 28, 2018 Case Laws Income Tax AT

Court Rules Against Adding Full Share Sale to Income Due to Auditor's Remarks and Missing Demat Verification.
December 28, 2018 Case Laws Income Tax AT

Hedging Loss Claim Denied: Insufficient Evidence Shows NCDEX Transactions Were for Hedging Actual Goods Contracts.
December 28, 2018 Case Laws Income Tax AT

Second Reassessment on Same Day as First Completion Deemed Invalid; Original Notice u/s 148 Should Suffice.
December 28, 2018 Case Laws Income Tax AT

Court Denies Stay on Tax Recovery: Capital Gains u/s 68 Not Exempt u/s 10(37.
December 28, 2018 Case Laws Customs AT

Interpretation Error: Refund Claim Rejected Due to Misinterpretation of One-Year Limit for Special Additional Duty (SAD.
December 28, 2018 Case Laws Service Tax AT

Re-rubberisation of Rollers Reclassified from Maintenance to Business Auxiliary Services; Tax Demand Overturned.
December 28, 2018 Case Laws Service Tax AT

Appellant Eligible for Cenvat Credit Refunds on Input Services for Export, Including Club, Cab, Maintenance, and Visa Services.
December 28, 2018 Case Laws Service Tax AT

Refund Adjudication u/r 5 Should Ignore Rule 2(l) Requirements for CENVAT Credit on Export Services.
December 28, 2018 Case Laws Central Excise HC

CENVAT Credit Allowed for Event Management Services as Sales Promotion u/r 2(1) of Cenvat Rules.
December 28, 2018 Case Laws Central Excise AT

CENVAT Credit Applicable for Construction Services: Railway Track Alterations and Locomotive Servicing Charges Qualify as Factory Use.
December 28, 2018 Case Laws Central Excise AT

CENVAT Credit Eligibility: Engineering Designs and Structural Drawings as Input Services in Manufacturing Process Explored.
December 28, 2018 Case Laws Central Excise AT

Central Excise Act Update: Scrap Duty Now Based on Actual Transaction Value Per Section 4, Effective July 1, 2000.
December 28, 2018 Case Laws VAT and Sales Tax HC

Poultry Slaughtering and Processing: Court Classifies Slaughter, Defeathering, and Cleaning as Processing Activities.
December 27, 2018 Notifications Income Tax

India-Hong Kong Agreement to Avoid Double Taxation and Prevent Fiscal Evasion Boosts Economic Relations and Tax Transparency.
December 27, 2018 Circulars Customs

IGST Export Refund Rectification Extended to Nov 15, 2018; New Mechanism for Short-Paid IGST Refunds Announced.
December 27, 2018 Case Laws Income Tax HC

Charitable Institution's Delay in Section 12A Registration Application Condoned; Exemption u/s 11 Granted.
December 27, 2018 Case Laws Income Tax HC

Provisional Attachment Orders u/s 132 (9B) of Income Tax Act Expire After Six-Month Validity Period Lapses.
December 27, 2018 Case Laws Income Tax HC

Assessing Officer's Role: Deciding on Income Reassessment Without Detailed Investigation u/s 143(1.
December 27, 2018 Case Laws Income Tax HC

TDS Not Applicable on LC Discount Charges u/s 194A; Reimbursement to Suppliers Exempt from TDS Liability.
December 27, 2018 Case Laws Income Tax AT

Mining Operations Qualify for Additional Depreciation on Machinery u/s 32(1)(iia) of Income Tax Act.
December 27, 2018 Case Laws Income Tax AT

Reopening Assessment u/s 68 Not Justified by Directors' Absence; No Automatic Validity for Additions.
December 27, 2018 Case Laws Income Tax AT

Section 195: No Technical Services Provided, Payment Not a Fee Under India-USA DTAA.
December 27, 2018 Case Laws Income Tax AT

AO Directed to Allow 100% Depreciation on Water Supply System; 10% Depreciation for Roads Upheld.
December 27, 2018 Case Laws Income Tax AT

Court Quashes Reassessment Due to Lack of Independent Evaluation by Assessing Officer on Income Escape Claim.
December 27, 2018 Case Laws Service Tax HC

CAG's Authority to Conduct Compulsory Service Tax Audit of Private Agencies u/r 5A Challenged; Audit Stayed.
December 27, 2018 Case Laws Service Tax AT

CENVAT Credit Allowable: Disputed Services Not Excluded u/r 2(l) Input Services Category.
December 27, 2018 Case Laws Central Excise HC

New Rule 11(3) in Cenvat Credit Rules, 2004 affects tax-paying assessees opting for exemptions post-July 1, 2007.
December 27, 2018 Case Laws VAT and Sales Tax HC

Provisional Attachment Orders Unlawful Post Final Assessment u/s 45(1) of the Act.
December 27, 2018 Case Laws VAT and Sales Tax HC

Appellant not liable for tax after selling dealer's registration cancellation; second sale exemption applies from April 1, 1990.
December 26, 2018 Circulars Income Tax

Deadline Extended for Section 286(4) Income-tax Act Report Submission to Allow More Time for Compliance.
December 26, 2018 Circulars Income Tax

Finance Act 2018: Simplifies Tax Compliance, Reduces Litigation, Introduces New Deductions, Curbs Evasion, Boosts Investment.
December 26, 2018 News Indian Laws

India's FDI Policy Review in E-Commerce: Ensuring Fair Competition, Transparency, and Balanced Growth for Domestic and International Players.
December 26, 2018 Case Laws GST NAPA

Profiteering Allegations in Garment Supply Deemed Unsustainable u/s 171 of CGST Act, 2017.
December 26, 2018 Case Laws GST NAPA

Profiteering Allegations on Panasonic LED Supply Dismissed Due to Post-GST Tax Rate Change Under CGST Act Section 171.
December 26, 2018 Case Laws GST NAPA

Mattress Price Hike Due to Tax Increase Not Profiteering, Says Section 171 of CGST Act 2017.
December 26, 2018 Case Laws Income Tax HC

Tribunal Caps Sub Brokerage Expense Disallowance at 10%, Rejects Proposed 20% as Unreasonable in Case Circumstances.
December 26, 2018 Case Laws Income Tax HC

Assessment Reopening Valid Even with Preliminary Excise Notice; Final Order Not Required for Validity.
December 26, 2018 Case Laws Income Tax HC

Capital Gain Dispute: Section 50C Valuation Rejected Due to Three-Year Gap Between MOU and Sales Deed Execution.
December 26, 2018 Case Laws Income Tax HC

Assessing Officer's Disallowance u/r 8D Invalid Without Satisfaction Recording per Section 14A Requirements.
December 26, 2018 Case Laws Income Tax HC

Charitable Status Upheld: Free Religious Book Distribution Doesn't Affect Tax-Exempt Status u/s 12AA.
December 26, 2018 Case Laws Income Tax HC

SEZ business trading exports qualify for tax exemption u/s 10AA of the Income Tax Act.
December 26, 2018 Case Laws Income Tax AT

Interest Levy u/s 201(1A) Waived: TDS Payment Date Confirmed as July 7, 2014, No Delay Penalty Applied.
December 26, 2018 Case Laws Income Tax AT

Section 40(a)(ia) Disallowance: No Extra Tax for Payer as Payee Accounted Interest Income, Paid Tax.
December 26, 2018 Case Laws Income Tax AT

Court Directs AO to Allocate 25% of Project-Related Expenses to Work-in-Progress Account, Overruling 10% Ad Hoc Allocation.
December 26, 2018 Case Laws Income Tax AT

Section 271(1)(c) Penalty Unwarranted: Disallowing Deduction u/s 43B Isn't Concealment or Inaccurate Reporting. No Penalty Imposed.
December 26, 2018 Case Laws Insolvency and Bankruptcy AT

Corporate Debtor Fails to Prove Pre-Existing Dispute on Goods Quality, Affecting Insolvency Process.
December 26, 2018 Case Laws Companies Law AT

Company Struck Off for Failing to File Balance Sheets, Annual Returns Since 2011; NCLT Decision Upheld.
December 26, 2018 Case Laws Customs HC

Tribunal mistakenly applied Section 80 benefits to respondents in gold smuggling case violating Section 11 import rules.
December 26, 2018 Case Laws Customs HC

Judge Orders Return of Seized Gold Rings; Authorities' Appeal Declared Unnecessary Under Baggage Rules.
December 26, 2018 Case Laws Service Tax HC

Reassessment Ordered for Site Formation Services Penalty u/s 77 of Finance Act; CESTAT to Review Case.

123 4 5 6........ 126

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Challenging GST Rectification Orders: Appeal Possible When Original Or...

H: SEBI Amends InvIT Regulations to Expand Governance Rules with Enhanced...

H: Gold and Silver Import Regulations Updated: 13 Banks Authorized for Ni...

H: Comprehensive Guidelines Unveiled for ESG Rating Providers, Enhancing ...

H: GST Council Clarifies Multiple Tax Rules, Exempts Penal Charges and Pa...

H: Late Fees for Incomplete Annual GST Returns Clarified, Section 47 Appl...

H: Government Clarifies Tax Treatment for Co-Insurance and Reinsurance Tr...

C: SEBI Updates Cybersecurity Framework with Tiered Compliance Rules for ...

H: SEBI Provides Additional Time for Qualified Stock Brokers to Implement...

F: GST Input Service Distributor Cannot Claim Tax Credit on Internal Good...

H: Procedural Flaws Invalidate GST Tax Order, Restore Petitioner's Right ...

H: GST Registration Cancellation Upheld: Failure to File Returns and Resp...

H: Petitioners Win Partial Relief: 19-Minute Technical Delay Conditionall...

H: Contractual Delay Penalties Upheld: Liquidated Damages Valid Under Sec...

F: Key GST Challenge: Carried Interest Taxation for Investment Managers R...

A: GST Appellate Tribunal Setup: Comprehensive Framework for Composition,...

A: Navigating 80G(5) Registration: Critical Compliance Steps for Non-Prof...

A: Importers Face Rising Storage Fees as Demurrage Charges Escalate for D...

A: Strategic Customs Warehousing: Optimizing International Trade Through ...

A: Exporters Can Claim Duty Refunds on Imported Inputs Used in Manufactur...

A: BIS and Customs Collaborate to Enforce Product Quality Standards and R...

A: High-Risk Exporters Face Strict Scrutiny Under Customs Laws for Potent...

A: Customs Officials Conduct Rigorous Container Checks to Prevent Smuggli...

A: Navigating GST Reporting Challenges: Systematic Reconciliation of GSTR...

A: Aviation Sector Reforms: Strengthening Regulatory Framework, Safety St...

A: Innovative Green Building Strategies Revolutionize Construction by Pri...

A: U.S. Countervailing Duties Threaten India's $7 Billion Shrimp Export S...

H: Tax Assessment Against Resolved Corporate Debtor Blocked, Protecting I...

H: Procedural Fairness Prevails: Notice Defect Invalidates Demand Order, ...

H: Software Development Company Wins Partial Tax Relief with Key Deprecia...