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 Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... 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 5851 to 5900 of 6237 Records

1 ....114 115 116 117118119 120 121 122........ 125

October 28, 2012 Case Laws Income Tax

Franchisee fees - satellite schools which are running under the name and logo of Delhi Public School - not liable to tax and additions deleted following principle of consistency - AT
October 28, 2012 Case Laws Income Tax

Payment to MCD towards registration, conversion and parking charges - revenue v/s capital - harges paid by the assessee to MCD, could not be allowed in view of......
October 28, 2012 Case Laws Income Tax

Unexplained jewellery found in the lockers - no seizeure of gold jewellery, if it is found to the extent of 500 grams and claimed to be of a married lady. - AT
October 28, 2012 Case Laws Income Tax

Compensation for delay in handing over the possession of the property - holding charges - held as capital receipt in nature - AT
October 28, 2012 Case Laws Income Tax

Penalty paid to NSE for trading violation - not in the nature of violation of law and hence cannot be termed as penalty. - deduction allowed - AT
October 28, 2012 Case Laws Income Tax

Under Section 132(4) unless the authorized officer puts a specific question with regard to the manner in which income has been derived, it is not expected from the......
October 28, 2012 Case Laws Income Tax

Tender Fees Expenses - Revenue v/s Capital - It was incurred in connection with the integral part of profit earning process and not for acquisition of any asset- held as....
October 27, 2012 Circulars DGFT

Amendment in SION A-1578 - Printed Cards - Public Notice
October 26, 2012 News Indian Laws

Final Report of the Committee constituted for formulating Accounting Standards for the purposes of notification under section 145(2) of the Income-tax Act, 1961.
October 26, 2012 News Indian Laws

Quarterly Report on Debt Management for the Quarter July-September 2012 Released
October 26, 2012 Circulars Companies Law

Filing of Balance Sheet and Profit and loss account in Extensive Business Reporting Language mode for the financial year commencing on or after 01.04.2012 - Circular
October 26, 2012 Circulars DGFT

Para 5 of Public Notice No. 12 (RE -2012)/2009-14 dated 26th July, 2012 - Validity of Duty Credit Scrips issued under Chapter 3 was reduced from 24 months to 18 months - Circular
October 26, 2012 Circulars VAT and Sales Tax

DVAT 51 reconciliation return Qtr 1 to 3 of 2011-12 extended to 31/12/2012. - Order-Instruction
October 26, 2012 Case Laws Income Tax

Revenue or Capital expenditure – replacement/ overhauling/ rejuvenation - to preserve and maintain already existing asset - allowed as current repairs - AT
October 26, 2012 Case Laws Income Tax

Capital Gains - Computation of cost of acquisition of membership card of stock exchange - the cost of acquisition of 10,000 shares worked out to be Rs. 2,51,10,000/- AT
October 26, 2012 Case Laws Customs

Board’s Circulars clarifying that the gold and silver mountings and findings are covered by the Notification No. 62/2004-Cus. are contrary to the provisions of law and,.....
October 26, 2012 Case Laws Income Tax

When an expenditure was incurred to preserve and maintain already existing asset and such expenditure is not bringing any new asset into existence or obtaining new......
October 26, 2012 Case Laws Companies Law

Dishonour of cheque - rebuttable presumption - appellant sufficiently rebutted the initial presumption as regards the issuance of the cheque under Sections 138 and 139 - SC
October 26, 2012 Case Laws Companies Law

Submission of Statement of Affairs of the company in liquidation – The persons under Section 454 of the Act who are required to submit the Statement of Affairs cannot......
October 25, 2012 Circulars VAT and Sales Tax

Last date of filing of online returns for the second quarter 2012-13 extended upto 16-11-2012. The last date of filing of hard copy is also extended upto 19-11-2012. - Circular
October 25, 2012 Notifications VAT and Sales Tax

Submission of information in Form T-2 shall come into force w.e.f. 01-01-2013. - Notification
October 25, 2012 Circulars FEMA

Export of Goods and Services –Simplification and Revision of Softex Procedure - Circular
October 25, 2012 Case Laws Central Excise

SSI exemption - appellant herein cannot be denied the benefit of SSI notification on the ground that the brand Que is not registered in their name - AT
October 25, 2012 Case Laws Income Tax

Disallowance of expenditure u/s 35D - As the fee paid for increase in share capital is not fee for registration of company and hence is not amortised even u/s 35D(2)(c)(iii) - AT
October 25, 2012 Case Laws Income Tax

Disallowance u/s 43B - he amount in question as service tax is covered by the provisions of section 43B. - AT
October 25, 2012 Case Laws Income Tax

Penalty for Non Quoting of PAN - the assessee does not deserve any lenient view - Assessee is liable for penalty of Rs.10,000/- in each assessment year in dispute - AT
October 24, 2012 Case Laws Central Excise

Interest on delayed payment of refund - period of 3 months to be calculated from the date of application and not from the date of an application made after final order of tribunal - HC
October 24, 2012 Case Laws Service Tax

Service tax is neither a municipal tax nor a charge - service provider can recover the amount of service tax from the recipient of the service, in a case where there is.....
October 24, 2012 Case Laws Customs

Redemption fine and penalty - reduction should have been resorted to only if there were certain unusual or exceptional features indicating hardship or benefits or......
October 23, 2012 Case Laws Customs

Declaring that EOU is not entitled to All Industry rate, is arbitrary, absurd and does not stand to reason – drawback cannot be denied - HC
October 23, 2012 Case Laws Indian Laws

The writ of certiorari can be issued under Article 226 of the Constitution where the subordinate Court or Tribunal commits an error of jurisdiction. - HC
October 23, 2012 Case Laws Income Tax

Re-valuation of assets - Since no value has been realized in respect of this stock-in-trade - nothing can be taxed in this behalf in this year. - AT
October 23, 2012 Case Laws Income Tax

Loan or deposit have been defined in section 269T - The latter part of the definition is not applicable in the case of the assessee as it is a company. - AT
October 23, 2012 Case Laws Income Tax

In the absence of definition of “eco-tourism” the hotel having a valid licence on the basis of No Objection from Pollution Department which can be treated to be a hotel.....
October 23, 2012 Circulars FEMA

FIIs allowed for hedging their currency risk on the market value of entire investment in equity /debt in India as on a particular date subject to conditions
October 23, 2012 Circulars FEMA

Units in DTA can make payment to SEZ in Foreign Exchange subject to LoA issued by Development Commissioner
October 23, 2012 News Indian Laws

Revised Service Tax ST-3 form is available, required to be submitted for the period April 2012 to June 2012
October 22, 2012 Case Laws Central Excise

Garments stitched by assessee from fabric either brought by the customers themselves or from the Respondent for stitching purpose - There is no ruling by the Courts that....
October 22, 2012 Case Laws Service Tax

Rent-a-Cab Service - appellants (state transport authority) allowed their buses to be chartered for transportation of passengers on charter basis on specific routes -......
October 22, 2012 Case Laws Customs

Granting of CHA license – candidates who had qualified the examinations held under the 1984 Regulations are not required to again qualify the examination which may be......
October 22, 2012 Case Laws Customs

The assessment is either provisional or final, and if it is provisional, it retains that character of being provisional for every purpose and cannot be treated as final.....
October 22, 2012 Case Laws Income Tax

Zarda Yukta Pan Masala is not a tobacco preparation under Item 2 of Schedule XI - deductions under Section 32AB and 80I disallowed - HC
October 22, 2012 Case Laws Income Tax

The processes of treatment of milk amounts to manufacturing process, which may not change the final product but change its composition for improving its nutritional......
October 22, 2012 Case Laws Income Tax

Re opening of assessment - non disclosure of expenditure of earthwork - Re assessment notice based on DVO report - The AO acted casually in discharging his functions. - HC
October 22, 2012 Case Laws Income Tax

The question as to whether the business is derived from or attributable to SLR or non-SLR funds would not make any difference for the purposes of qualifying the interest....
October 22, 2012 Case Laws Income Tax

Section 292-BB is a rule of evidence for deeming the service of notice. It has nothing to do with the mandatory requirement of giving the notice and specially a notice......
October 22, 2012 Case Laws Income Tax

Refund payment to assessee as individual proposed to be adjusted against tax liability of the company in which he is a director - section 179 - The petitioner cannot be.....
October 22, 2012 Case Laws Income Tax

Deduction under section 10A - assessment in the hands of resulting company or demerged company (assessee) - no part of the income of the STPI undertaking is to be......
October 22, 2012 Case Laws Income Tax

Depreciation on expenditure incurred towards obtaining Right of Way (ROW) - The grounds taken by the Revenue in respect of deletion of disallowance of depreciation claim....
October 22, 2012 Case Laws Income Tax

Sale of jewellery - It is an attempt to create capital without paying any tax, it is not a genuine claim - HC

1 ....114 115 116 117118119 120 121 122........ 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: Time limit to upload Form GST MOV-09 on GST portal

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...