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

Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Government Securities Trading Rules Modified Under... TaxTMI Finance Ministry Revises AIDC Rates: Bourbon... TaxTMI Partnership Firm Wins Appeal Delay Condonation... TaxTMI Tax Department Must Share Documents Requested by... TaxTMI Input Tax Credit Denied: Taxpayers Failed to Prove... TaxTMI Input Tax Credit Utilization From Different GST... TaxTMI DGFT Makes Electronic Certificates of Origin... TaxTMI Central Government Sets Phased Implementation Dates... TaxTMI RBI Revises Payment Rules Between ACU Member... TaxTMI Stock Exchanges Must Take Full Responsibility for... TaxTMI SEBI Makes Intermediaries Fully Liable for AI... TaxTMI New Income Tax Bill Proposes Single Tax Year... TaxTMI Assessment Order Under Section 73 of GST Act... TaxTMI Revenue Appeals Below Rs. 2 Crores Must Be... TaxTMI Legal Heirs Must Pay Compensation in Cheque Bounce... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For January of 2015

Home Highlights January January 2015 Year 2015

Filter:

Showing 151 to 200 of 331 Records

January 17, 2015 Case Laws Income Tax AT

Medical Expense Reimbursements Allowed u/s 17(2)(vi) of Income Tax Act, Not Considered Perquisites.
January 17, 2015 Case Laws Income Tax AT

Assessee Claims 50% Depreciation Rate on 'Light Motor Vehicle' for Tax Benefits Under Applicable Regulations.
January 17, 2015 Case Laws Income Tax AT

High Court Rules in Favor of Assessee: AO Lacked Grounds for Assessment u/ss 153C and 153A of Income Tax Act.
January 16, 2015 Case Laws Central Excise CGOVT

Manufacturer's Rebate Claim Denied Due to Prior Benefits Under Notification No. 39/01-CE(NT.
January 16, 2015 Case Laws Customs AT

Chief Commissioner Allows Warehoused Goods Relinquishment; Auction Proceeds, Duty Demand Deemed Unsustainable.
January 16, 2015 Case Laws VAT and Sales Tax HC

Cooperative Society Not a Dealer for VAT and Sales Tax; Acts Only as Intermediary Between Agriculturists and Buyers.
January 16, 2015 Case Laws Income Tax HC

Court Rules Firm Dissolution Transactions Not Automatically Transfers for Capital Gains Tax; Involvement Key in Transfer Cases.
January 16, 2015 Case Laws Income Tax HC

Court Finds Officer's Claim Insufficient; Foreign Travel Expenses for Partner's Spouse Deemed Business-Related.
January 16, 2015 Case Laws Income Tax AT

Charitable Activities Remain Non-Commercial Despite Funding from Sponsorships, Ads, Ticket Sales, and User Charges.
January 16, 2015 Case Laws Income Tax AT

Society's Claim for Tax Exemption Upheld: Payments to Members Deemed Reasonable u/s 11 of Income Tax Act.
January 15, 2015 Case Laws Service Tax AT

Cenvat Credit Approved for Transportation Services of Empty Containers Under Cenvat Credit Rules.
January 15, 2015 Case Laws Service Tax AT

Extended Limitation Period Not Applicable in Service Tax Evasion Case Involving Exempted Services in ST-3 Return.
January 15, 2015 Case Laws Central Excise AT

Eligibility of 100% CENVAT Credit on Capital Goods in Purchase Year: Interpretation Under Central Excise Regulations.
January 15, 2015 Case Laws Central Excise AT

Diesel Generating Sets in Separate Buildings Not Subject to Excise Tax, Demand for Duty Set Aside.
January 15, 2015 Case Laws Central Excise AT

Section 11AC Penalties Imposed for Bogus Invoices; Appellants' Argument Against Rule 25 Liability Rejected.
January 15, 2015 Case Laws Central Excise HC

High Court Upholds Penalty for Late Duty Payment on Price Escalation u/s 11AC After DGAE Audit.
January 15, 2015 Case Laws VAT and Sales Tax HC

Court Orders Release of Detained Goods After Payment of Tax Due to Missing Serial and Tax ID Numbers.
January 15, 2015 Case Laws VAT and Sales Tax HC

Court Rules ITC Cannot Be Reversed Due to Seller's Non-compliance Issues Like Unfiled Returns or Canceled Registration.
January 15, 2015 Circulars Income Tax

No Refund or Return Processing Allowed After Section 143(2) Scrutiny Notice, Says CBDT Guidelines. (2.
January 15, 2015 Case Laws Income Tax AT

Income Tax Assessment Reopening Not Allowed Before Expiry of Filing Time u/ss 147 and 148.
January 15, 2015 Case Laws Income Tax HC

Tribunal's ruling on tax deduction u/s 194A overturned; Special Court order takes precedence.
January 15, 2015 Case Laws Income Tax HC

Dividend Stripping Deemed Sham u/s 94(7) of Income Tax Act; Transferor Retains Official Shareholder Status Pending Book Change.
January 15, 2015 Case Laws Income Tax HC

Unabsorbed depreciation for fake assets stays as previously assessed unless prior orders are corrected.
January 15, 2015 Case Laws Income Tax AT

Depreciation Must Follow Income Tax Act for Assets from Demerged Company, Not Book Value, Court Rules.
January 15, 2015 Case Laws Income Tax AT

Transfer Pricing: Turnover Key in Arm's Length Price, Companies Over Rs. 200 Crore Excluded from Analysis.
January 15, 2015 Case Laws Income Tax AT

Usance Charges Not Interest u/s 2(28A) Unless Ship Breaking Business Involved, Revenue's Appeal Allowed.
January 15, 2015 Case Laws Income Tax AT

Transfer Pricing Adjustment Needed for Loans to Subsidiary: Direct Loan or Reimbursable Credit Expenditures.
January 14, 2015 Case Laws Service Tax AT

Services Deemed Reimbursements, Not Taxable Management Consultancy; Demand Overturned.
January 14, 2015 Case Laws Service Tax AT

Challenge Against Show-Cause Notice u/s 73 of Finance Act 1994 Due to Alleged Fact Suppression and Penalty Imposition.
January 14, 2015 Case Laws Indian Laws HC

Dumpers, loaders, escort cranes, and maintenance vans classified as "Motor Vehicles," subject to motor vehicle tax.
January 14, 2015 Case Laws Central Excise HC

Rebate Claim Denied for Exported Goods Due to Concurrent Area-Based Exemption in Kutch Under Central Excise Laws.
January 14, 2015 Case Laws Income Tax HC

Labour Charges to Female Relatives Disallowed u/s 40A(2)(b) for Lack of Evidence Exceeding Market Rates.
January 14, 2015 Case Laws Income Tax AT

Income Tax Penalty u/s 271(1)(c) and 274 Deleted Due to Subjective Estimation and Taxpayer's Significant Surrender.
January 14, 2015 Case Laws Income Tax AT

No Penalty Imposed on Elderly Confectioner u/s 271(1)(c) Due to Lack of Evidence by Authorities.
January 14, 2015 Case Laws Income Tax AT

AO Wrongly Denies Section 10B Exemption on Duty Drawback; Liberty India Case Misapplied, Circumstances Differ.
January 14, 2015 Case Laws Income Tax AT

Taxation Applies Only to Income in Undisclosed Sales or Receipts, Not the Entire Amount.
January 13, 2015 Case Laws Service Tax AT

CENVAT Credit Approved for Quality Control Services Conducted Abroad, Beyond Excisable Goods Removal Point.
January 13, 2015 Case Laws Service Tax AT

Insurance Agent Training Exempt from Service Tax: Not Classified as "Commercial Coaching" u/s 65(27) of Finance Act, 1994.
January 13, 2015 Case Laws Central Excise AT

EOU's Duty Payment on Rejected Goods via CENVAT Credit Deemed Impermissible; Credit Returned to Supplier Raises Concerns.
January 13, 2015 Case Laws Central Excise AT

CENVAT Credit Approved for Windmill Maintenance Outside Factory; Electricity via MSEB Qualifies for Credit.
January 13, 2015 Case Laws Central Excise AT

Court Rules Job Worker Can Claim CENVAT Credit Despite Using Inputs Beyond Fixed Norms; No Reversal Needed.
January 13, 2015 Case Laws Customs HC

High Court Permits Bulletproof Jacket Exports; DGFT's Role Limited to FTDR Act Section 6 Functions.
January 13, 2015 Case Laws Income Tax AT

Education Fund Contribution u/s 63(1)(b) Deemed Income Application, Not Diversion; Deduction Denied for Prior Year Profit.
January 13, 2015 Case Laws Income Tax HC

Court Condones Delay in Tax Return Filing; Orders Assessing Officer to Process Refund Claim for Non-Habitual Offender.
January 13, 2015 Case Laws Income Tax AT

TDS Not Required on Installation, Commissioning, Assembly, or Supervision Costs u/s 195 of Income Tax Act.
January 13, 2015 Case Laws Income Tax AT

Central Excise Duty Refund for North Eastern States Classified as Capital Receipts in Government Scheme.
January 12, 2015 Notifications Income Tax

Foreign residents in India can open overseas accounts to receive salaries, must pay Indian income tax.
January 12, 2015 Case Laws Central Excise SC

Supreme Court Upholds Tribunal's Decision: Rule 9 Inapplicable, Goods Valuation Evaluated u/r 11 of 2000 Rules.
January 12, 2015 Case Laws Central Excise AT

Court Grants Excise Registration to New Property Owner, Exonerating Them from Previous Owner's Duty Liabilities.
January 12, 2015 Case Laws Central Excise AT

Rubberised Coir Mattresses Classified as Coir Products Under Central Excise; Dictionary Definitions Not Upheld by Commissioner.

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Participant Questions Legality of Single SCN for Two Years Under Secti...

F: Business Challenges ITC Reversal Due to Supplier's GST Non-Payment, Ci...

F: GST Registration Required for Reverse Charge on Goods Transport Servic...

F: Debate on GST's Applicability to Stamp Duty: Exemption Under SI. No 47...

H: GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different...

H: Exim Bank's $120M Credit Line to GO-VNM for High-Speed Guard Boats und...

H: Export-Import Bank's $180M Credit Line for Offshore Patrol Vessels Mus...

H: Gold Bullion Import Quota: New Rules for TRQ Allocation Require Certif...

H: DGFT Sets Import Quotas: 0.8 MT Calcined 1.9 MT Raw Petroleum Coke for...

H: Government Securities Trading Rules Modified Under Section 16 to Contr...

H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...

H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...

A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...

A: Supreme Court orders insurance company to settle truck fire claim, val...

A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...

A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...

A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...

A: Filing Complaints on Misleading Food Labels: Understanding the Process...

A: Telangana High Court Validates Extension of Limitation Period for Show...

A: Global Shift to Ban Harmful Food Additives: Health, Safety, and Enviro...

A: E-commerce operators must pay GST liabilities via cash ledger under Se...

A: Indian Customs Cuts Port Dwell Time with Direct Port Delivery, Faceles...

F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...

H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...

H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...

H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...

H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...

H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...

H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...

H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...