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 Excessive delay in issuing show cause notice &... 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 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

Home Highlights October

Filter:

Showing 5251 to 5300 of 6237 Records

1 ....102 103 104 105106107 108 109 110........ 125

October 30, 2013 Case Laws Income Tax

Jurisdiction of the Tribunal to order refund of the amount appropriated by the revenue, during pendency of the appeal – The order passed by the Tribunal, does not suffer....
October 30, 2013 Case Laws Income Tax

Recovery of dues - renewal of bank guarantee furnished earlier during the proceedings - Perusal of the aforesaid bank guarantee reveals that renewal does not require any....
October 30, 2013 Case Laws Income Tax

Rejection of registration u/s 12AA - is is not correct to say that if a trustee is a life long member of a Trust, it automatically raises an inference that the Trust is....
October 30, 2013 Case Laws Income Tax

Registration of assessee u/s 12AA of the Income tax Act rejected by CIT – the order of the Tribunal, declining to impose its own opinion on merits and remitting the......
October 30, 2013 Case Laws Income Tax

Determination of income on the basis of TDS certificate - After appraising the account books and referring to each receipt and TDS certificate, set out facts, there was....
October 30, 2013 Case Laws Income Tax

Reopening of finalized assessment u/s 147 after retrospective amendment to Section 80P - reassessment is not valid - HC
October 30, 2013 Case Laws VAT and Sales Tax

Works Contract - particular unit is not resold but retained by the Appellants, there would be no works contract to that extent - HC
October 29, 2013 Case Laws Central Excise

Assessment Provisional OR Not - Order classifying the goods not to be treated provisionally merely because the appeal or other proceedings questioning the correctness of....
October 29, 2013 Case Laws Central Excise

Classification of HDPE Tapes – for the disputed period August, 1989 to 14.10.92, the classification would not be under heading 3920.32 - AT
October 29, 2013 Case Laws Central Excise

Valuation as per MRP under Rule 4A of CE Rules – packaged drinking water - the declaration of retail sale price by the appellant is not borne out from the evidences......
October 29, 2013 Case Laws Central Excise

Benefit of Notification No. 67/95 – Captive consumption - prior to 01/06/2001, there was no provision in Notification No.67/95-CE for discharge of a sum @8% on the value....
October 29, 2013 Case Laws Central Excise

Cenvat Credit - Rule 6 of CCR - Exemption under Notification 7/2003-CE availed for basic duty whereas additional duty was paid – the product i.e. resins coated jute......
October 29, 2013 Case Laws Service Tax

The appellant has not pleaded any financial hardship or financial distress in support of its plea of “undue hardship” and has mainly confined its pleadings to the merits....
October 29, 2013 Case Laws Service Tax

Refund of service tax paid on import of services for the period prior to 18.4.2006 - claim for refund filed beyond one year - period of limitation - claim of refund......
October 29, 2013 Case Laws Service Tax

Demand of service tax - Reverse charge mechanism - Broadcasting service - a service provider and not a service recipient, as held by the Commissioner. - demand set aside - AT
October 29, 2013 Case Laws Service Tax

Cenvat credit of service tax paid on the transportation and receiving of house hold items of their employees, which stand transferred to another unit of the same......
October 29, 2013 Case Laws Service Tax

Application for modification of Stay application based on the stay order in case of Sai Service Station Ltd [2013 (10) TMI 1155 - CESTAT MUMBAI] - Dealership agreement......
October 29, 2013 Case Laws Service Tax

Demand of service tax in respect of sales/target incentive, the revenue wants to tax this activity under the category of business auxiliary service found as trade......
October 29, 2013 Case Laws Customs

Penalty of appellant being GM of the company - Abetment means a positive act on the part of the appellant and as can be seen from the facts and circumstances, there is......
October 29, 2013 Case Laws Customs

Date of applicability of new policy - transfer of DIFA - Inasmuch as the circular in clear terms clarifies that the amendments made in the Policy would not be applicable....
October 29, 2013 Case Laws Customs

Confiscation of goods - Violation of the conditions of Notification No. 97/2004-Cus - False declaration of registered office in Kolkata with the intention of obtaining......
October 29, 2013 Case Laws Customs

Anti-dumping duty being a trade measure remedy and affect the economy, safeguard measure is to be taken and ascertain whether the exporters have preferred appeal before.....
October 29, 2013 Case Laws Income Tax

Charitable purpose u/s 2(15) - A trust for providing a common platform for trading in shares and securities - registration u/s 12A to be granted - AT
October 29, 2013 Case Laws Income Tax

Even before the assessee's actual business could start, there was a breach by the other party which ended up the said business itself. Thus, clearly this is a case of......
October 29, 2013 Case Laws Income Tax

Levy of Interest for failure to pay advance tax - Assessee did not have control over the her funds/assets,that she could not be held as defaulter for failure in payment....
October 29, 2013 Case Laws Income Tax

Determination of Income u/s 44 from Insurance Business - Disallowance u/s 14A – the provisions of s. 14A need not to apply while granting exempt ion to an income earned....
October 29, 2013 Case Laws Income Tax

Eligibility of registration u/s 12AA - When services are rendered without profit motive, the element of trade, commerce or business disappears from such activities.......
October 29, 2013 Case Laws Income Tax

Deduction u/s 80IB - This is not the scheme of the Act, to first tax an income in a particular year and grant deduction on that very income in a different later year i.e....
October 29, 2013 Case Laws Income Tax

Expenditure in relation to demerger - in a situation when an asset and the connected liability in demerger is not transferred by the Demerged Company to a Resulting......
October 29, 2013 Case Laws Income Tax

Computation of deduction u/s 10A - Amounts in dispute are in the nature of reimbursement, therefore to be excluded in the export turnover and total turnover for......
October 29, 2013 Case Laws Income Tax

Credit for TDS - The credit of TDS has been denied to the assessee on the ground that the claim for TDS was no reflected in the computer generated form 26AS - revenue......
October 29, 2013 Case Laws Income Tax

Allowance u/s 37(1) - Expenditure pertaining to the payment made to Canara Bank on the direction of DRT, the hypothecation defalcation - any damages allowed in this......
October 29, 2013 Case Laws VAT and Sales Tax

Dealer's liability to pay tax - Hypothecation of goods - definition of the word “sale“ under the 1963 Act is not the same as under section 4 of the Sale of Goods Act,......
October 28, 2013 Case Laws Central Excise

Suo-moto Credit – when the appellant realized that he had made the payment of duty wrongly, he should have filed a refund claim in accordance with the provisions of......
October 28, 2013 Case Laws Central Excise

Denial of Cenvat credit – IRevenue was of the view that the appellant is not eligible for the credit of service tax paid on outward freight incurred beyond the place of.....
October 28, 2013 Case Laws Central Excise

Benefit of Notification No. 108/95 - nly objection raised by the Revenue is that certificate was not in the name of present respondents - the certificate is to be in......
October 28, 2013 Case Laws Service Tax

Valuation - inclusion of cost of reimbursement of expenses - Demand was confirmed on the ground that Applicant is liable to pay Service Tax on the gross amount received.....
October 28, 2013 Case Laws Service Tax

Construction services – nature of receipt - advance or loan - the appellant’s, have made out a prima facie case for waiver of the pre-deposit of amounts involved - AT
October 28, 2013 Case Laws Service Tax

Waiver of pre deposit - Job Work - Exemption for service tax - It is not in dispute that M/s. Durgapur Steel Plant discharges excise duty on the said finished wheels and....
October 28, 2013 Case Laws Customs

Refund of duty - unjust enrichment - Crying fire is of no avail if one cannot show even a streak of smoke - department failed to prove its case of unjust enrichment -......
October 28, 2013 Case Laws Customs

Misdeclaration of Goods - Import of steel under advance authorization scheme - non-alloy steel or alloy steel. – Notification No.21/2002 - the demand of duty is hit by.....
October 28, 2013 Case Laws Customs

Import of Old machine - From the year of introduction alone it cannot be concluded that the machine is not manufactured in the previous year.Therefore, merely on......
October 28, 2013 Case Laws Customs

Refund of SAD - If the appellant has cut the length of the imported coil and sold the same in the domestic market, only length can vary and not the thickness - refund denied - AT
October 28, 2013 Case Laws Customs

Duty Drawback – Benefit of 100% EOU - conversion of free shipping bills into duty draw back shipping bills - The appellant was not claiming any benefits as 100% EOU -......
October 28, 2013 Case Laws Customs

Anti dumping duty - Import of injection moulding machines - Import of 2 injection moulding machines treated as import of 3 injection moulding machines - Penalty u/s 114A....
October 28, 2013 Case Laws VAT and Sales Tax

Exemption under section 5(3) of the CST Act - sale of bus bodies - penultimate sale - export of goods - When the transaction between the assessee and the exporter and......
October 28, 2013 Case Laws Income Tax

Determination of cost of shares received as per family arrangement - dispute was settled by the Company Law Board as per the orders dated 25.09.1992 and 29.07.1993.......
October 28, 2013 Case Laws Income Tax

Investment allowance under section 32A(1)(2)(iii) - . The words “shall be deemed always to have included“, therefore, have to be given a limited meaning of understanding....
October 28, 2013 Case Laws Income Tax

Manufacturing activity - products like ghee, flavoured milk, butter milk, rose milk and kova. - When once the milk was subjected to the process, in their factory, new......
October 28, 2013 Case Laws Income Tax

Scope of “charitable purposes“. u/s. 2(15) - Because some profit has been earned by an educational institution registration u/s. 12AA cannot be denied so long as......

1 ....102 103 104 105106107 108 109 110........ 125

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES