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 Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... 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 251 to 300 of 442 Records

1 ....2 3 4 567 8 9

January 11, 2017 Case Laws Service Tax

A person who is engaged in rendering any service in relation to sale of real estate is liable to pay service tax under the Real Estate Agent Services - the transfer......
January 11, 2017 Case Laws Service Tax

The liability of composite works contract stand upheld w.e.f. 01/06/2007. The tax liability has to be arrived at applying the rate applicable, including the composition.....
January 11, 2017 Case Laws Service Tax

Deputation of employees - reimbursements of salaries and wages paid to their employees deputed to do the work of the sister concern - Not taxable under the category of......
January 11, 2017 Case Laws Central Excise

Mere omission to give correct information is not suppression of facts unless it was deliberate to stop the payment of duty. An incorrect statement or wrong method of......
January 11, 2017 Case Laws Central Excise

Postage and courier services have been utilized by the appellant for sending letters, parcels and other business communication. Cenvat credit on such services stands allowed - AT
January 11, 2017 Case Laws Central Excise

If no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Central Excise Act, 1944 as only those goods can be exempted which......
January 11, 2017 Case Laws Central Excise

Manufacture - sub-contract - erection and installation of storage system - said activity carried out by sub contractor therefore appellant cannot be treated as......
January 11, 2017 Case Laws Central Excise

There is no provisions in the Cenvat Credit Rules, 2004 which requires the appellant-assessee to reverse the Cenvat credit against the receipt of refund order. - AT
January 11, 2017 Case Laws Central Excise

Valuation - Merely because the transportation was recovered by way of debit note, the same should not be disallowed as deduction for the purpose of charging the duty......
January 11, 2017 Case Laws Central Excise

Refund claim - RO Plant - the plant itself is a water treatment plant for supply of treated water for the industrial use - the Reverse Osmosis Plant received by the......
January 11, 2017 Case Laws Central Excise

Cenvat Credit - railway track was handling system for raw material and processed material. Their use inside plant formed process of manufacturing and the assessee was......
January 11, 2017 Case Laws Customs

Confiscation - classification of Desktop, 3D printer and certain other goods - In an issue of classification under the customs tariff, two different views are entirely......
January 11, 2017 Case Laws Customs

Pre-deposit - a company and its directors are held jointly and severally liable - if one set of pre-deposit amount to the extent of 7½ % of the duty drawback element is.....
January 11, 2017 Case Laws VAT and Sales Tax

Constitutional validity - amendment in Luxury tax - The classification of such accommodation and amenities as 'luxury', if it costs Rupees one thousand or more per day,.....
January 11, 2017 Case Laws VAT and Sales Tax

Evasion of tax - goods transported illegally - consignors and consignees are non-existent - seizure - Whether under the facts and circumstances of the case, seizure of......
January 10, 2017 Case Laws Income Tax

Nature of income - Income received from Strand Book Stall for providing warehousing, binding, shrink wrapping, supervision charges and mailing charges - taxable as......
January 10, 2017 Case Laws Income Tax

Mere failure to file the relevant vouchers as required by the AO cannot be the basis for disallowance unless it is found that the expenditures were not incurred wholly......
January 10, 2017 Case Laws Income Tax

Disallowance u/s 40 A(2)(b) - payment to the specified person - excessive and unreasonable expenditure - is clear that double filter oil is more costly than the filter......
January 10, 2017 Case Laws Income Tax

Reopening of assessment - it is a settled law that an assessment could not be reopened only on the basis of difference in TDS certificate and receipts shown in the P&L account - AT
January 10, 2017 Case Laws Income Tax

Disallowance of foreign travel expenditure - it was not open to AO to deny any part of deduction for these expenses particularly when there is no material to hold that......
January 10, 2017 Case Laws Income Tax

Disallowance of alleged unverified purchases/expenditure - Absence of receipt of any reply from the suppliers cannot by itself demonstrate any bogus claim by the......
January 10, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition made on protected assessment - addition in this case was made on protected assessment/addition on estimated basis which is against the law - AT
January 10, 2017 Case Laws Income Tax

TPA - If all the public sector undertakings are to be treated as ‘associated enterprises’, the inter se transactions between all the public sector undertakings will be......
January 10, 2017 Case Laws Income Tax

TPA - Associate companies - scope of section 92A - An artificial juridical person is a creature of law but the President of India is a creation of the constitution. -......
January 10, 2017 Case Laws Income Tax

Benefit of exemption 11 - assessee's trust can promote its charitable objects by giving donation to other charitable organizations and such donations will amount to......
January 10, 2017 Case Laws Income Tax

TDS u/s 195 - payment made to Non-Resident, viz. Chemical Abstract Services USA, for online access to the database system "SciFinder" - not in the nature of royalty -......
January 10, 2017 Case Laws Service Tax

CENVAT credit - Whether bills of entry in the name of M/s Godfrey Phillips India Ltd. and not bearing the endorsement of proper office of Customs are valid documents......
January 10, 2017 Case Laws Service Tax

CENVAT credit - Cargo handling services - Courier services - nexus with output service - such services, have been used for purposes of repair and maintenance services......
January 10, 2017 Case Laws Service Tax

Refund claim - the appellant in the capacity of recipient of service, can file refund application before the authorities having jurisdiction over the service recipient......
January 10, 2017 Case Laws Central Excise

100% EOU - The levy of duty u/s 3 of Central Excise Act, 1944 on clearances effected domestically includes all duties leviable under all the statutes relevant to......
January 10, 2017 Case Laws Central Excise

Reversal of CENVAT credit on capital goods wrongly taken - when the Cenvat credit are availed on the inputs or capital goods, the credits get merged and as such, lose......
January 10, 2017 Case Laws Central Excise

Valuation - captive consumption - Since the transaction value of the excisable goods is available and not all the excisable goods are captively consumed, the provisions.....
January 10, 2017 Case Laws Central Excise

100% EOU - there is no such stipulation that the input services must be provided or received in the factory of manufacture - the appellant is entitled to refund of......
January 10, 2017 Case Laws Central Excise

Manufacture - process of tinting - The appellant have entertained a bona fide view that process of tinting may not be liable to excise duty in the light of long standing....
January 10, 2017 Case Laws Central Excise

Interest on differential duty - Supplementary invoices - when the normal time limit prescribed is one year from the relevant date for recovery of the principal amount,......
January 10, 2017 Case Laws Central Excise

Job work - credit on capital goods - semi-finished goods removed by the job worker from its unit to the principal, without payment of duty, would not come within the......
January 10, 2017 Case Laws Customs

Valuation - High Seas Sale - no evidence was produced regarding the nature of the administrative charges, therefore so called administrative charges, in our view is......
January 10, 2017 Case Laws Customs

Refund claim - the appellant right from filing of bill of entry have protested the denial of exemption notification - The adjudicating authority must pass a speaking......
January 9, 2017 Case Laws Income Tax

Renewal of approval u/s 80G(5) / 12AA denied - genuine charitable / education activity u/s 2(15) - as for the previous three years, the assessee has shown surpluses -......
January 9, 2017 Case Laws Income Tax

Reopening of assessment - Reason to believe - Application of mind by the sanctioning authority - the instant case is not that of mere rubber stamping - He himself wrote.....
January 9, 2017 Case Laws Income Tax

Exemption u/s 11 - Condonation of delay for extending the due date of filing of the return of the income - There is no prohibition for condoning delay even if the......
January 9, 2017 Case Laws Income Tax

Unaccounted purchases - since these purchases too were made outside the books of account and proper accounting or reconciliation could not be made by the assessee, the......
January 9, 2017 Case Laws Income Tax

Section 44BB is a complete code in itself and the amount received, be it by way of reimbursement, is not, in any way, excluded from the ambit of Section 44BB. Therefore,....
January 9, 2017 Case Laws Income Tax

Rental receipts from letting out commercial properties is assessable under the head income from profits & gains of business or profession and not as income from house property - AT
January 9, 2017 Case Laws Income Tax

Allowability of commission payment - proof that the services rendered to the assessee by the payees - assessee has placed on record all possible details in order to......
January 9, 2017 Case Laws Income Tax

Mere fact that the assessee has also quickly sold shares in some instances within the short interval would not ipso facto lead to a conclusion that the assessee was a......
January 9, 2017 Case Laws Service Tax

Classification of taxable services - Commissioner (Appeals) put the responsibility of classification only on the appellant without giving his finding on the claim made......
January 9, 2017 Case Laws Service Tax

BAS - The motor vehicle department is assigned a statutory obligation to issue registrations; such statutory activities are not, even remotely, describable as service......
January 9, 2017 Case Laws Central Excise

SSI exemption - value of clearances exceeding ₹ 300 lakhs - Revenue has not taken any pain to determine the value of food prepared and cake and pastries prepared......
January 9, 2017 Case Laws Central Excise

CENVAT credit - input procured for intended to be used in export but actually used - a manufacturer who adopts the strategy of procurement for export, on the strength of....

1 ....2 3 4 567 8 9

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...