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 Income-tax Rules Amended: Form 3CD Gets Major... TaxTMI SCN Issued Two Days Beyond Section 73(2) Deadline... TaxTMI CBIC Revises Tariff Values Under Section 14(2) for... TaxTMI Diamond Imprest Authorisation Form Updated with... TaxTMI Sea Cargo Manifest Regulations: CBIC Extends... TaxTMI CBIC Implements Electronic Processing for Personal... TaxTMI CBDT Authorizes Waiver of Interest on Delayed... TaxTMI GST Assessment Order Set Aside for Lacking Document... TaxTMI SEBI Introduces New Governance Rules for High Value... TaxTMI Government exempts Bengal gram from AIDC and SWS... TaxTMI CGST Rules Amended: Rule 164 Changes Affect Tax... TaxTMI SEBI Eases ESG Compliance: New Green Credit... TaxTMI CBIC Clarifies Section 128A Waiver Eligibility for... TaxTMI Transfer of Development Rights Constitutes... TaxTMI GST Fraud Mastermind Denied Bail Under Sections... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For January of 2017

Home Highlights January January 2017 Year 2017

Filter:

Showing 101 to 150 of 442 Records

1 234 5 6 7........ 9

January 23, 2017 Case Laws Income Tax AT

Court Allows Overriding Commission Claim, No Comparable Case Proved Non-Arm's Length Payment in Transfer Pricing Dispute.
January 23, 2017 Case Laws Income Tax AT

Interest-Free and Interest-Bearing Funds Mixed: Presumed Use for Advances u/s 40A(2)(b), Justifying Interest Disallowance.
January 23, 2017 Case Laws Income Tax HC

Section 234E on Late TDS Filing: Constitutional Validity Upheld, Affected Parties Can Seek High Court Recourse via Article 226.
January 23, 2017 Case Laws Income Tax HC

High Court Rules Software Sales Aren't 'Royalty' Under Income Tax Act; No TDS Required Per Section 194J.
January 23, 2017 Case Laws Income Tax HC

Section 12AA Registration Focuses on Trust's Charitable Objectives; Section 13(1)(b) Applies Only for Exemption Applications.
January 23, 2017 Case Laws Income Tax AT

Liaison Office in India Not a Permanent Establishment for Tax; No Evidence of Independent Profit Operations Found.
January 23, 2017 Case Laws Income Tax AT

Trust Denied Tax Exemption u/s 11; No Penalty Imposed u/s 271(1)(c) for Non-Charitable Newspaper Income.
January 23, 2017 Case Laws Income Tax AT

Control Over Property Results in Taxable Capital Gains for Non-Owner from Sale Transaction.
January 23, 2017 Case Laws Income Tax SC

Supreme Court Criticizes 3381-Day Delay in Refiling Special Leave Petition, Urges Authorities to Address Delays.
January 23, 2017 Case Laws Income Tax AT

Interest on delayed bill payments exempt from TDS u/s 194A of the Income Tax Act.
January 23, 2017 Case Laws Income Tax AT

Taxpayer Can Claim Loss on Stock Options Due to Sufficient Year-End Information, Unlike Typical Provisions.
January 23, 2017 Case Laws Income Tax AT

Hedging Loss from Fixed Assets Acquisition Classified as Capital, Not Revenue, Affecting Income Tax Assessment.
January 23, 2017 Case Laws Income Tax AT

Assessee Exempt u/s 11, But Loans to Related Persons Taxable; Interest Disallowed at Market Rate.
January 23, 2017 Case Laws Income Tax AT

No TDS Needed for Export Commission Agents u/s 195 if Non-Resident Income Isn't Taxable.
January 23, 2017 Case Laws Service Tax AT

CENVAT Credit on Prefabricated Shelters for Telecom Services Deemed Time-Barred Due to Good Faith Disclosure in Returns.
January 23, 2017 Case Laws Service Tax AT

Refund Claim Approved: Insurance for Employee Risks Qualifies as Input Service for IT Software Export.
January 23, 2017 Case Laws Central Excise AT

Show Cause Notice Invalidated for Delayed Issuance Post-Audit; Section 11A Proviso Invocation Unsustainable.
January 23, 2017 Case Laws Central Excise AT

Coating Pipes with Cement or Plastic Under Headings 7304, 7305, 7306 is Manufacturing, Affects Excise Tax.
January 23, 2017 Case Laws Customs AT

Amendment of Import Document Reveals Mis-declaration to Evade Customs Duty, Suggesting Intentional Misconduct in Trade Process.
January 23, 2017 Case Laws Customs AT

Customs Duty Case: Notice to Customs House Agent Not Equal to Notice to Appellant, Affects Timeliness of Duty Demands.
January 23, 2017 Case Laws VAT and Sales Tax HC

Clandestine Goods Transport Deception u/s 52: Preventing Tax Evasion and Protecting Honest Traders in Uttar Pradesh.
January 23, 2017 Case Laws VAT and Sales Tax HC

Court Rules Denying Tax Remission Without Circular Provision Unjust, Ensures Fairness for Honest Taxpayers Against Discrimination.
January 21, 2017 Case Laws Income Tax AT

SEZ Unit's Accounting Entries Not a Basis to Deny Warehousing Charge Exemptions Under Income Tax Act Section 10AA.
January 21, 2017 Case Laws Income Tax AT

Officer Fails to Justify Rejection of Evidence; No Addition Made u/s 68 Due to Lack of Examination.
January 21, 2017 Case Laws Income Tax HC

High Court Rules Corporation Liable for Interest and Penalty on Incorrect 5% Tax Collection u/s 206C of Income Tax Act.
January 21, 2017 Case Laws Income Tax HC

High Court Upholds ITAT Decision: Reopening Assessment u/ss 147/148 Invalid Due to Lack of Proper Sanction u/s 151.
January 21, 2017 Case Laws Income Tax HC

Tax Department Fails to Prove Bogus Transactions; Section 68 Addition Overturned Due to Lack of Evidence.
January 21, 2017 Case Laws Income Tax HC

Court Rules Excise Duty Receivable Not Income, No Tax Imposition Needed u/s 43B.
January 21, 2017 Case Laws Service Tax AT

Exemption for Tyre Retreading Services Restored After Incorrect Reversal by First Appellate Authority in Ex Parte Proceedings.
January 21, 2017 Case Laws Service Tax HC

High Court Grants Refund Claim After Petitioner Discharges Entire Liability in Airport Authority of India Case.
January 21, 2017 Case Laws VAT and Sales Tax HC

Court Rules VAT Not Applicable on Brand Franchisee Fees; No 'Sale' of Intangible Goods Occurs.
January 21, 2017 Case Laws VAT and Sales Tax HC

High Court Confirms Luxury Tax Applies to Renting Out Lawns, Upholding Lower Court's Decision.
January 20, 2017 Case Laws Income Tax HC

Section 11 Tax Exemption Requires Granted Registration, Not Just Application Submission.
January 20, 2017 Case Laws Income Tax AT

Taxpayer Denied Section 11 Exemption Due to Non-Compliance with Section 12AA Registration Terms by AO.
January 20, 2017 Case Laws Income Tax AT

Section 271(1)(c) Penalty Invalidated: Notice Issued with Unstruck Irrelevant Clause Deemed Vague by Court.
January 20, 2017 Case Laws Income Tax HC

Notice u/s 147 Invalid if Issued to Non-Existent Entity Post-Amalgamation u/s 394 of Companies Act.
January 20, 2017 Case Laws Income Tax AT

Income Tax: AO Can't Add u/s 69C for Bogus Purchases Based Solely on Sales Tax Info or Third-Party Statements.
January 20, 2017 Case Laws Income Tax AT

Section 69C Addition for Bogus Purchases Overturned Due to Lack of Evidence from Assessing Officer on Payment Routing.
January 20, 2017 Case Laws Income Tax AT

TCS Credit Denied Despite Recognition by Income Tax Act; Procedural Rules Shouldn't Block TCS Credit Access.
January 20, 2017 Case Laws Income Tax AT

Assessment Order by AO Supported by Judicial Precedents; Revision u/s 263 Not Warranted Despite Revenue Concerns.
January 20, 2017 Case Laws Income Tax AT

TDS on Software Payments: Domestic Law Amendments Can't Alter 'Royalty' Definition in DTAA u/s 195.
January 20, 2017 Case Laws Income Tax AT

Capital Gains from Hospital Sale Classified as Long-Term; Appellate Authority Upholds Commissioner's Decision on Slump Sale.
January 20, 2017 Case Laws Income Tax AT

DRP Criticized for Misinterpreting AAR Order on Taxability of Slot Hire Charges, Causing Hardship for Assessee.
January 20, 2017 Case Laws Income Tax AT

Reassessment Invalid Without Concrete Evidence of Income Escapement; Mere Possession of Assets Insufficient for Justification.
January 20, 2017 Case Laws Service Tax AT

Underwriting Service Commissions Received by Appellant Classified as Taxable Income Under Relevant Regulations.
January 20, 2017 Case Laws Central Excise AT

CENVAT Credit Applies to Sales Commission as Input Service for Sales Promotion Under Interrelated Sale and Manufacture Processes.
January 20, 2017 Case Laws Central Excise AT

Ruling: Chewing Tobacco Packs Under 10g Should Use Transaction Value, Not MRP, for Valuation (Section 4A).
January 20, 2017 Case Laws Customs AT

Adjudicating Authority Rejects Import Pricing Based on Supplier's List, Citing Customs Valuation Rules, 1988 Violation.
January 20, 2017 Case Laws Companies Law HC

No Meeting Needed for Transferor Company's Secured Creditors in Amalgamation Due to Their Absence per Company Law.
January 19, 2017 Case Laws VAT and Sales Tax SC

Denying deduction benefits due to unrecorded trade discounts at transaction time is unrealistic, unfair, and unjust.

1 234 5 6 7........ 9

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST Payment Made via DRC-03 Without Filing DRC-03A: Procedural Lapse o...

F: Input Tax Credit Available for Technical Services Used in Foreign Busi...

C: Investment Advisers and Research Analysts Can Now Collect Advance Fees...

H: Insolvency Professionals Must Use Baanknet Platform for Liquidation Sa...

H: SEBI Extends Timeline for Retail Algorithmic Trading Standards to Augu...

F: Input Tax Credit on Guest House Rent: Navigating Section 17(5) Restric...

F: Superintendent's Authority to Issue DRC-07 Summary When Original Deman...

F: Soil Purchase for Resale: Can Dispatch Challans Replace Proper Invoice...

F: GST Audits Have No Time Limitation Under Section 65, Unlike Show Cause...

A: Mandatory GSTR-1 Filing: Reporting Outward Supplies Under GST With 15 ...

A: Filing OPC Annual Returns: 180-Day Deadline, Required Forms, and Commo...

A: Deodorant Sprays vs. Traditional Attars: Why Natural Indian Perfumes O...

A: Low-Quality Chinese Imports Harm Indian Industries: Solutions Include ...

A: Comprehensive Export Risk Management: Strategies for Political, Econom...

A: India's Pharmaceutical Industry Seeks to Reduce Dependence on Chinese ...

A: Proposed U.S. Tariffs on Indian Pharmaceuticals Could Raise Drug Price...

A: Saharanpur Wooden Craftsmanship: Traditional Artistry Supporting Artis...

A: Preserving Cultural Heritage: How Mithila Paintings Support Women Arti...

A: Mughal-Inspired Mirzapur Rugs: Preserving Traditional Craftsmanship Wh...

H: GST Orders Uploaded Without Proper Service Violate Natural Justice, Co...

H: GST Time Extension During COVID-19: Court Defers Ruling on Section 168...

H: Bail denied for mastermind accused of Rs. 53.03 Crore GST fraud throug...

H: Lufthansa Wins Challenge Against Withholding Tax Rate Change Under Ind...

H: Section 54F Deduction Denied: Timing of House Purchase and Constructio...

H: Tax Relief: Exchange of Old Flat for New in Redevelopment Not Taxable ...

H: Interest on Rupee-Denominated CCDs Must Be Benchmarked Against Domesti...

H: Assessee in Power Business Denied Enhanced 35% Depreciation Under Sect...

H: Taxpayer's Appeal Succeeds as Cash from Selling Deceased Wife's Jewelr...

H: Quantitative Restrictions on LAM Coke Imports Valid Under Section 9A o...

H: Courier Company Penalized for CIER Violations Despite KYC Compliance C...