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 Taxpayer's victory: AO's order upheld, PCIT's... 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 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 October of 2014

Home Highlights October October 2014 Year 2014

Filter:

Showing 251 to 300 of 323 Records

1 ....2 3 4 567

October 9, 2014 Case Laws Central Excise

Denial of CENVAT Credit - Manual numbering of invoices and not by franking machine - in view of the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004, credit allowed - AT
October 9, 2014 Case Laws Central Excise

Valuation - Abatement of equalized/averaged sales tax - the deduction towards additional sales tax and octroi can be allowed on equalised basis - AT
October 9, 2014 Case Laws Customs

Valuation - Import from related parties - addition of 10% under 'overheads' on the imports made from April 2006 to April 2008 is justified - loading of a nominal profit.....
October 9, 2014 Case Laws Customs

Restoration of appeal before tribunal - It was a clear case of either casualness or negligence on the part of the appellant in prosecuting their appeal before the......
October 9, 2014 Case Laws Income Tax

Grant of satellite rights - the transfer in favour of the assessee is a sale and therefore, excluded from the definition of royalty under sec.9(1) explanation II (5) of.....
October 9, 2014 Case Laws Income Tax

Unexplained gifts - the gifts in question suffer from improbabilities which cannot be held as normal human conduct and the AO had rightly held the gifts to be......
October 9, 2014 Case Laws Income Tax

Deduction u/s 80JJA - cutting and polishing of diamond is a manufacturing or production of article or thing for claiming deduction u/s 80JJAA of the Act - AT
October 9, 2014 Case Laws Income Tax

Claim of depreciation u/s 32 - premises was purchased on 05/03/2007 and for the purpose of “Bath Studio” the furnishing and other work were carried out from March-07 to.....
October 9, 2014 Case Laws Income Tax

Assessment of sale value of shares – Transaction treated as cash credits instead of LTCG – CIT(A) was justified in confirming the order of the AO by applying the test of....
October 9, 2014 Case Laws Income Tax

Deduction u/s 35(2AB) – R&D expenses - when no show-cause notice has been issued to assessee for rejection of its application, assessee's application for approval of......
October 9, 2014 Case Laws Income Tax

Levy of penalty u/s 271C – Non-deduction of TDS on interest payment to partnership firm – the explanation offered by the assessee fits in the category of “reasonable......
October 8, 2014 Case Laws Income Tax

Levy of penalty @ 100% of the tax sought to be evaded u/s 271(1)(c) – one family giving gift to another family year after year, it can be said to be against human......
October 8, 2014 Case Laws Income Tax

Revision u/s 263 - the conduct of assessee clearly shows the evasionary tactics that are being adopted to wriggle its way out of the corner it has put itself into by its....
October 8, 2014 Case Laws Income Tax

Salary paid overseas to expatriate of assessee disallowed - Working in India by the head office and the Indian tax paid there on by the head office – provisions of......
October 8, 2014 Case Laws Income Tax

Interest accrued/received to the Indian PE from its head office/overseas branches – concept of mutuality cannot override specific provision of law - once the interest......
October 8, 2014 Case Laws Income Tax

When the very documents have already been considered by the Tribunal then certainly double addition, one in the hand of the person in whose custody the documents are......
October 8, 2014 Case Laws Income Tax

Grant of deduction u/s 10B – Registration with STPI - the assessee in this case will be entitled to the benefit of Section 10-B only on complying with the conditions......
October 8, 2014 Case Laws Income Tax

Challenge to the order passed u/s 143(3) pursuance to the direction passed by DRP u/s 144C(5) - Speaking order - Power of DRP to remand - the order of the DRP is in......
October 8, 2014 Case Laws Income Tax

Reopening of assessment u/s 147 and 148 – Non-issuance of notice u/s 143(2) - here is always a requirement of issuing of a notice u/s 143(2) of the Act in a case of an......
October 8, 2014 Case Laws Income Tax

Whether at the time of filing the return, a man of ordinary prudence can form a belief that he has no undisclosed income on the basis of seized material supplied to him.....
October 7, 2014 Case Laws Service Tax

Rejection of refund claim - adjustment of unconfirmed demand with refund - there was no legal authority to adjust the amount as the same cannot be held to be a......
October 7, 2014 Case Laws Service Tax

Adjustment of excess service tax - Whether the excess service tax paid in same months can be adjusted by the appellants in the following months - held yes - AT
October 7, 2014 Case Laws Service Tax

Activities undertaken by the appellant involves writing of scripts, recording voices of artists, producing the program, providing musical background and recording of......
October 7, 2014 Case Laws Service Tax

Nature of activity - Clearing and forwarding agents - appellant is free to sell the goods to his customers in small lots. Such permission given to the assessee in the......
October 7, 2014 Case Laws Service Tax

Benefit of Notification No. 6/2005-S.T. - SSI exemption - revenue argue that SSI benefit cannot be extended when the assessee has not opted for the same - benefit of......
October 7, 2014 Case Laws Central Excise

CENVAT Credit - Capital goods - 100% credit availed in the first year - Since the appellant has already compensated the Central Government by paying the interest, the......
October 7, 2014 Case Laws Central Excise

CENVAT Credit - Job work - Even if a job worker pays duty on the goods manufactured by him the same will be eligible as CENVAT Credit to the supplier of the raw......
October 7, 2014 Case Laws Central Excise

Denial of input credit - Bills of Entry were in the name of their Head Office - it is not in dispute that lorry receipts and the Bills of Entry are having endorsements......
October 7, 2014 Case Laws Central Excise

Extended period of limitation - captive consumption - As the issue is that whether Rule 6 (b)(i) is applicable to the facts of this case or Rule 6(b) (ii) of the......
October 7, 2014 Case Laws Customs

Whether sanctioning of 4% of SAD refunds by way of re-credit in the respective licenses after 30.06.2013 was proper or not - held as not proper - AT
October 7, 2014 Case Laws Customs

Classification of High Protein Poultry Mash (HPPM) - HPPM is rightly classifiable under chapter 2302 of CETA and 2309 of CTA and not under chapter 2301 of CETA - AT
October 7, 2014 Case Laws Income Tax

Reopening of assessment u/s 148 – when notice u/s 148 of the Act is not duly served on the assessee, the proceedings u/s 147 of the Act is one without jurisdiction and......
October 7, 2014 Case Laws Income Tax

Interest on borrowed funds disallowance - interest free loan given to sister concerns - The sister concern getting into litigation or involving itself in a arbitration.....
October 7, 2014 Case Laws Income Tax

Claim of expenses disallowed u/s 37(1) - expenditure/loss incurred on abandoned project – for the first two years the expenditure is shown as “work-in-progress” - claim....
October 7, 2014 Case Laws Income Tax

Reduction of 5% of ALP u/s 92CA(2) – the order of the Tribunal in relation to the claim of reduction of 5% of arm's length price of international transaction in view of.....
October 7, 2014 Case Laws Income Tax

Classification of expenses - Expenses on wooden partitions, electric wiring, power connections, interior layout and carpeting - the assessee made substantial savings in....
October 7, 2014 Case Laws Income Tax

Computation of indexed cost of acquisition – capital gain on transfer of capital asset acquired through succession - for the purpose of 'Indexed Cost of Acquisition', it....
October 7, 2014 Case Laws Income Tax

Fees for technical services paid, taxable or not – No Permanent Establishment in India - when once factually it is held the technical services has not been made......
October 6, 2014 Case Laws Service Tax

Activity of development and construction of apartments - Whether service tax collected from the customers and kept in the escrow account and not paid to the Government......
October 6, 2014 Case Laws Service Tax

Intellectual Property Right service - the appellant should deposit the interest because of the delayed payment of service tax to the extent of R&D cess - AT
October 6, 2014 Case Laws Service Tax

Even if Revenue's stand (although Revenue's stand is not very clear) is that service has been provided from offshore territory to India, we find it is a settled matter......
October 6, 2014 Case Laws Service Tax

Survey and exploration of mineral, oil and gases - Off-shore jack up drilling rig services - two opinions given by expert body like DGHC about the distance itself would....
October 6, 2014 Case Laws Central Excise

CENVAT Credit - input services - the availment of service for maintenance of the first-aid facilities for the workers has to be treated as the service used in or in......
October 6, 2014 Case Laws Central Excise

Clandestine removal of goods - few statements, which are not corroborated by other evidences and were subsequently retracted, cannot be the sole basis for......
October 6, 2014 Case Laws Central Excise

Availment of CENVAT Credit twice - Applicant failed the make out a prima facie case for waiver of pre-deposit of the entire amount of penalty - AT
October 6, 2014 Case Laws Customs

Refund of export duty with interest - jurisdiction and/or authority to adjudicate the refund application with respect to units situated in SEZ - there cannot be vacuum.....
October 6, 2014 Case Laws Income Tax

Royalty u/s 9(1)(vi)– Consideration paid for technical services would be taxable under Article VII of the DTAA, to the extent the amounts were attributable to the......
October 6, 2014 Case Laws Income Tax

Genuineness of Expenses – Commission paid or not - Assessee could have procured the bullion without assistance of any agent - additions confirmed - HC
October 6, 2014 Case Laws Income Tax

As long as the Hindu Family remains joint, which in fact is a sine qua non for it to be recognised as HUF, the question of one member of the HUF claiming any particular.....
October 4, 2014 Case Laws Service Tax

Broadcasting services - activity of selling time slots for advertisements by SIPL on behalf of Star Hong Kong - held as taxable activity - AT

1 ....2 3 4 567

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,...