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 2015

Home Highlights October October 2015 Year 2015

Filter:

Showing 401 to 450 of 594 Records

1 ....5 6 7 8910 11 12

October 10, 2015 Case Laws VAT and Sales Tax

Valuation - Inclusion of incidental charges - interest would be chargeable from the date of the passing of the assessment order in question and not from the date of......
October 10, 2015 Case Laws Income Tax

Entitlement to the benefit of Section 10A - sales effected to other STP - Once the goods manufactured by the assessee is shown to have been exported out of India either.....
October 10, 2015 Case Laws Income Tax

The conclusion that the Assessee did not exist solely for educational purposes, but for the purposes of profit on the basis that it had advanced the aforesaid sums to......
October 10, 2015 Case Laws Income Tax

Whether the income of the Assessee was liable to be excluded from its total income by virtue of Section 10(22) of the Act was an issue which could not be made the......
October 10, 2015 Case Laws Income Tax

DGIT(E) was not justified in denying the Assessee approval under Section 10(23C)(vi) on the ground that the audit report had not been furnished along with the......
October 10, 2015 Case Laws Income Tax

Denial of benefit of set off of the speculation loss - explanation to section 73 - the assessee is entitled for the set off of the impugned amount of amount of loss......
October 10, 2015 Case Laws Income Tax

Claim of deduction of credit balance appearing under the head “Settlement Bargain” u/s 80IB - fluctuation of rate of exchange - amount is eligible for deduction u/s 80IB - AT
October 10, 2015 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance of notices - The assessee gave satisfactory reply expressing his inability to attend the proceedings due to illness which has not.....
October 10, 2015 Case Laws Income Tax

Rejection of books of accounts u/s 145(3) - assesee was dealing in gems and jewellery - It is difficult to maintain the stock register in this line of business of the.....
October 10, 2015 Case Laws Income Tax

Penalty u/s. 271(1)(c) - It is a misconception in the mind of assessee but he has not deliberately withheld something from the Assessing Officer. He has accounted these.....
October 10, 2015 News Indian Laws

Indirect Tax Revenue - an Increase of 32.6% has been Registered in Collections During September 2015 over the Corresponding Period in the Previous Year
October 9, 2015 Case Laws Service Tax

Management, Maintenance or Repair Service – appellant had collected an amount from the prospective buyers in respect of maintenance or repairs form residential units as.....
October 9, 2015 Case Laws Service Tax

Refund of CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004 – Credit cannot be denied on procedural lapses and denial of credit on the ground of incomplete address....
October 9, 2015 Case Laws Central Excise

Recovery of erroneous refund of unutilized cenvat credit - period of limitation - when there is a limitation provided under the notification, the period mentioned under.....
October 9, 2015 Case Laws Central Excise

CENVAT Credit - No evidence could be brought on record that the main appellant and its Director were aware that inputs received was as a result of an activity not......
October 9, 2015 Case Laws Central Excise

CENVAT Credit - removal of capital goods after use - removal of cylinders/rollers which are used in printing of packaging materials - demand is restricted to the extent....
October 9, 2015 Case Laws Central Excise

Duty demand / Reversal of cenvat credit - Bagasse is only an agricultural waste and residue, which itself is not the result of any process. - cannot be treated as......
October 9, 2015 Case Laws Customs

Valuation - inclusion of consideration paid for technical information provided - post importation activity – cost is incurred after the importation of the goods - Not to....
October 9, 2015 Case Laws Customs

Denial of benefit of Exemption from SAD - import of pig hair bristles which were exempted from sales tax - benefit of exemption Notification No. 34/98-Cus not available - SC
October 9, 2015 Case Laws Customs

Amendment of Invoice – Demand of differential duty – Appellant being EOU eligible to import goods without payment of duty and considering terms of payment and......
October 9, 2015 Case Laws Income Tax

Reopening of assessment - Petitioner having participated in the re-assessment proceedings in pursuant to issuance of notices u/s 143(2), the impugned orders were passed.....
October 9, 2015 Case Laws Income Tax

Liability to deduct tax at source u/s 194LA or u/s 194IA - payments of compensation for acquisition of land - income is exempted in the hands of recipients - No TDS liability - HC
October 9, 2015 Case Laws Income Tax

Additional depreciation on plant and machinery - The provisions of section 32 of the Act do not provide for carry forward of the residual additional depreciation, if any. - AT
October 9, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - during survey, assessee has made voluntary surrender on account of sundry creditors and returned the additional income in the return of....
October 9, 2015 Case Laws Income Tax

Rejection of books of accounts - It was not the directors of the assessee company who were individually responsible for furnishing the accounts of the respective......
October 9, 2015 Case Laws Income Tax

Conversion of capital assets into stock in trade - colourable device - short term capital loss v/s business loss on sale transaction of gold - assessee will be entitled.....
October 9, 2015 Case Laws Income Tax

Reopening of assessment - validity of notice - reopening of assessment by the Assessing Officer for the purpose of scrutiny of dividend income, capital loss or household....
October 9, 2015 Case Laws Income Tax

Addition made on account of excise duty not included in the closing stock of the finished goods - Though there might be levy under section 3 of the Excise Act, yet......
October 8, 2015 Case Laws Service Tax

Default in availing benefit of Service Tax Voluntary Compliance Encouragement Scheme 2013 – Admitted tax dues not remitted and deposited even under the scheme, the......
October 8, 2015 Case Laws Service Tax

Correctness of quantum of refund granted under Rule 5 of the CENVAT Credit Rules, 2004 – if the revenue wants to reduce the value of the invoices from the export......
October 8, 2015 Case Laws Service Tax

Waiver of penalty imposed under Section 76, 77 & 78 - Considering the ambiguity prevailing on payment of service tax during the relevant period Appellant's contention......
October 8, 2015 Case Laws Central Excise

Delay in sanction of refund claim - Demand of interest - Amounts paid at the time of investigation cannot be denied interest on the grounds that the amount paid was not.....
October 8, 2015 Case Laws Central Excise

Imposition of penalty - In the instant case, duty had already been paid before the issuance of show cause notice. The appellant was therefore entitled to pay 25% penalty only. - HC
October 8, 2015 Case Laws Customs

As the redemption fine as a general principle has a nexus with the margin of profit and the goods were otherwise freely importable, we find the redemption fine to be......
October 8, 2015 Case Laws Customs

Penalty u/s 114(ii) - CHA is not guilty of aiding and abetting. - the CHA had the authorisation which it appears was not produced due to clerical error, but the fact has....
October 8, 2015 Case Laws Income Tax

Provision for transit breakages - There is no reasonable scientific method adopted by the Assessees to estimate the transit breakages so as to justify creating of......
October 8, 2015 Case Laws Income Tax

Application of the petitioners for registration as a “Valuer of Immovable Property” u/s 34AB of the Wealth Tax Act, 1957 rejected - it is not necessary to gain the......
October 8, 2015 Case Laws Income Tax

Interpretation of section 9(1)(vii) and Article 12(4) of the Indo German DTAA - once the fees are not falling within above provisions, then, further question and of......
October 8, 2015 Case Laws Income Tax

Determination of arm’s length price (ALP) - TPA - working capital adjustment has to be allowed based on the working capital requirements of the assessee and the......
October 8, 2015 Case Laws Income Tax

Registration under Section 12AA refused - Whatever may be the correctness or otherwise of the said findings of the learned CIT, it is only the amended objects that have.....
October 8, 2015 Case Laws Income Tax

Entitlement to exemption u/s.11 - Assessee does not driven primarily by desire or motive to earn profits but to do charity through advancement of an object of general......
October 8, 2015 Case Laws Income Tax

Entitlement to exemption u/s 11 - If interest, rent and other income are excluded and compared with the expenditure on operations incurred by the Assessee, it becomes......
October 8, 2015 Case Laws Income Tax

Levy of interest u/s 220(2) - Once the Tribunal’s order is vacated and the original order is revived, the original demand that remained unpaid also gets revived. -......
October 8, 2015 Case Laws Income Tax

Disallowance under section 40(a)(ia) - secondment of employees to the assessee in India - such reimbursement of expenses are not income in the hands of the non-resident.....
October 8, 2015 Case Laws Income Tax

Addition relating to alleged commission / interest - even if the loan provided by the family members of the assessee to Bajaj Group is not actual loan and is only......
October 8, 2015 Case Laws Income Tax

Validity of search warrant - notwithstanding that the authorization for search has been issued in joint names, assessment or reassessment shall be made separately in the....
October 8, 2015 Case Laws Income Tax

Deduction u/s 80IB(4)(iii) - assessee company had leased out the five/four floors to particular tenants, the tenants were carrying on their operation as independent......
October 8, 2015 Case Laws Income Tax

Withholding of taxes u/s 195 - The recipient of commission is non-resident and had no permanent establishment in India. No income had accrued or arisen to the......
October 7, 2015 Case Laws Service Tax

Management Consultant Service -Service rendered, as described by the Appellant, is so sketchy that by the said description it is impossible to classify the said service.....
October 7, 2015 Case Laws Service Tax

Disallowance of Cenvat credit - Input services - Only because the appellant are engaged in the business of dealership of cars also it would be highly incorrect to hold.....

1 ....5 6 7 8910 11 12

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,...