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 October of 2014

Home Highlights October October 2014 Year 2014

Filter:

Showing 201 to 250 of 323 Records

October 13, 2014 Case Laws Service Tax AT

Central Service Tax: Settle Tax at Each Stage, Claim Credit at Next Step in Service or Goods Production.
October 13, 2014 Case Laws Service Tax AT

Place of Provision of Service Rules, 2012: Service Location Based on Recipient's Location Effective June 20, 2012.
October 13, 2014 Case Laws Service Tax AT

Tax Exemption for SEZ Employee Transportation Services: No Levy on 'Tour Operator' and 'Rent-a-Cab' Services.
October 13, 2014 Case Laws Service Tax HC

Assessee Denied CENVAT Credit on GTA Services; Not Integral to Goods' Price.
October 13, 2014 Case Laws Central Excise AT

Court Denies Condonation of 439-Day Delay in Central Excise Case Due to Inadequate Explanation for the Delay.
October 13, 2014 Case Laws Customs AT

Appellant's Attempt to Relinquish Goods' Title Fails 10 Years After Warehousing Period; Goods Confiscated.
October 13, 2014 Case Laws Income Tax AT

Assessment Order Invalid: AO Failed to Serve Notice u/s 143(2) Within Time; CIT(A) Annulls Assessment.
October 13, 2014 Case Laws Income Tax AT

100% EOU cannot claim Section 10B exemption for sales to another EOU within India; applies only to exports.
October 13, 2014 Case Laws Income Tax AT

Allotment Letter Doesn't Transfer Plot Possession; No Capital Gain Recognized Without Transfer.
October 13, 2014 Case Laws Income Tax HC

Procedure for Obtaining Refund of Erroneously Paid TDS Amounts Outlined: Steps to Follow for Taxpayers.
October 13, 2014 Case Laws Income Tax AT

Taxpayer Avoids Penalty Due to Genuine Belief in Exemption on Agricultural Land Sale Gains u/s 271(1)(c.
October 13, 2014 Case Laws Income Tax AT

Depreciation for tax relies on using the entire asset block, not individual assets, during the year.
October 12, 2014 Case Laws Service Tax AT

Appellant Denied CENVAT Credit for Inputs and Capital Goods in Mall Construction; Eligible Only for Input Services.
October 12, 2014 Case Laws Service Tax AT

Copyright Excluded from IPR Service; Imposing Service Tax on Copyright Work Deemed Invalid.
October 12, 2014 Case Laws Service Tax AT

Service Valuation Must Include Office Costs, Electricity, Cold Storage, and Documentation for Tax Purposes.
October 12, 2014 Case Laws Service Tax AT

Service Tax Exclusion for C&F Agents: Loading and Unloading Charges Not Valued for Tax Purposes.
October 12, 2014 Case Laws Service Tax AT

Broader Interpretation of Input Services for Cenvat Credit to Align with Business Needs, Not Limited to Factory or Depot.
October 12, 2014 Case Laws Service Tax AT

Services Not Taxable Under Scientific and Technical Consultancy Category, Exempt for Both Public and Private Agencies.
October 12, 2014 Case Laws Central Excise AT

Court Rules Education Cess Must Be Included in CVD Calculation for 100% EOU DTA Clearance; Demands Deemed Unlawful.
October 12, 2014 Case Laws Central Excise AT

Duty Exemption Denied for Power-Operated Units Handling Raw Materials under Notification No. 28/96-CE.
October 12, 2014 Case Laws Central Excise AT

Interest Demand Justified for Delayed Input Clearance, Resulting in Monthly Revenue Loss and Input Credit Reversal.
October 12, 2014 Case Laws Customs AT

India Imposes Customs Duty on Imported Pre-Casted Line Pipes for Water Injection in Oil Production.
October 12, 2014 Case Laws Customs AT

Bakery Shortening Imports, Including Fats and Oils, Classified Under Heading 15.17 for Customs and Tax Considerations.
October 12, 2014 Case Laws Customs HC

Supreme Court Mandates Refund Issuance Within 3 Months; Delay Incurs Interest Penalty on Department.
October 12, 2014 Case Laws Income Tax HC

Shares Issued at Premium to Non-Resident Parent Not Taxed as Income; Chapter X Inapplicable.
October 11, 2014 Case Laws Income Tax HC

High Court Rules AO's Income Estimation Invalid for Not Disclosing Evidence or Allowing Response; Violates Natural Justice.
October 11, 2014 Case Laws Income Tax HC

Court Rules Stadium Land Not Agricultural, Denies Capital Gains Tax Exemption u/s 2(14) of Income Tax Act.
October 11, 2014 Case Laws Income Tax AT

Deduction Issue u/s 80IB(10) for Two Contiguous Flats Exceeding 1000 Sq. Ft. Before Act Amendment.
October 11, 2014 Case Laws Income Tax AT

Unexplained Cash Credits Examined u/s 68: Notices to 22 Parties Returned Unserved, Additions Confirmed.
October 11, 2014 Case Laws Income Tax HC

Assessing Officer Can Reassess Returns u/s 153A for Undisclosed Income and Original Assessment Materials.
October 11, 2014 Case Laws Income Tax HC

High Court Rules Share Allotment at Concessional Rates Not a Benefit Under Income Tax Act Sections 2(24)(vd), 28(iv).
October 10, 2014 Case Laws Service Tax AT

Claiming 'Bonafide Belief' Insufficient in Business Auxiliary Service Case; Must Provide Grounds for Belief.
October 10, 2014 Case Laws Service Tax AT

SEZ Service Tax Exemption Applies Equally to Contractors and Sub-Contractors Under Notification No. 09/2009-ST.
October 10, 2014 Case Laws Central Excise AT

Penalty Provisions and Goods Confiscation Dismissed if Demand is Dropped Against Assessee.
October 10, 2014 Case Laws Customs AT

Goods Seized for Unlawful Importation: Ownership Claims Crucial in Customs Disputes Over Origin.
October 10, 2014 Case Laws Customs AT

Imported Plastic Carpets Reclassified: Not Under Tariff 5702.32, Now Under Chapter 3915.00 for Re-export Granules.
October 10, 2014 Case Laws Income Tax HC

Green Belt Expenses Classified as Plant and Machinery for Tax Depreciation Calculations, Impacting Tax Liability.
October 10, 2014 Case Laws Income Tax HC

Assessing Officer Needs to Doubt Assessee's Books Before Ordering Property Valuation u/s 142A, Despite 2004 Amendment.
October 10, 2014 Case Laws Income Tax AT

Trust Registration Can't Be Withdrawn Without Following Section 12AA; CIT Lacked Authority for 2009-10 Cancellation.
October 10, 2014 Case Laws Income Tax AT

Refund Allocation for AO or Co-ownership: Ensuring Correct PAN Attribution to Avoid Discrepancies in Financial Arrangements.
October 10, 2014 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned Due to Technical Disallowance of Long-Term Capital Loss, No Concealment Found.
October 10, 2014 Case Laws Income Tax AT

Interest-Free Advances from Borrowed Funds: Interest Payments Must Be Disallowed and Counted as Income for Assessees.
October 10, 2014 Case Laws Income Tax AT

Distribution Agreement Payments Deemed Royalties u/s 9(1)(iv) and Indo-French DTAA; Copyright Protection Affirmed.
October 10, 2014 Case Laws Income Tax AT

Assessing Officer's Addition Based on Seized Document Deemed Inappropriate; No Sale or Payment by Assessee Proven.
October 10, 2014 Case Laws Income Tax AT

Interest from Fixed Deposit Receipts Deemed Business Income for Assessee When Considered Business Assets.
October 9, 2014 Case Laws Service Tax AT

Court Questions Use of CENVAT Credit for Service Tax; Initial Ruling Unfavorable to Taxpayer.
October 9, 2014 Case Laws Service Tax AT

Invoice Date Set as Relevant for Rectification in Service Tax Case; Credit Date Deemed Adverse to Appellant.
October 9, 2014 Case Laws Service Tax AT

Service Tax Demand Confirmed on Global Depository Receipts Facilitation Under "Banking and Financial Services" Category.
October 9, 2014 Case Laws Service Tax AT

Assessee's services to Singapore parent company exempt from Service Tax under Export of Service Rules; utilized outside India.
October 9, 2014 Case Laws Service Tax HC

High Court mandates Commissioner to hear appeal on merits under Article 227 of Indian Constitution.

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Principal Must Pay GST on Materials Sent to Absconding Job Worker Unde...

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...