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 November of 2013

Home Highlights November November 2013 Year 2013

Filter:

Showing 1 to 50 of 738 Records

12 3 4 5........ 15

November 30, 2013 Case Laws Central Excise AT

Network of Dummy Companies Uncovered in Nationwide CENVAT Credit Fraud Scheme to Defraud Revenue Authorities.
November 30, 2013 Case Laws Central Excise AT

Non-payment of differential duty on exports under rebate is revenue neutral; penalty cannot be imposed.
November 30, 2013 Case Laws Central Excise AT

Cenvat Credit Denial Overturned: Technical Lapse in Registering Wire and Rods Not Justified.
November 30, 2013 Case Laws Service Tax HC

High Court: Officers Must Seek Appeal Info Despite Chartered Accountant's Inaction.
November 30, 2013 Case Laws Service Tax AT

Tax Refund Processed, Penalty u/s 76 Waived; Tax Demand with Interest Upheld, Penalty Set Aside.
November 30, 2013 Case Laws Service Tax AT

CENVAT Credit Challenges: Determining 'Place of Removal' for Intangible Services in GTA Under Central Excise Act.
November 30, 2013 Case Laws Service Tax AT

Corporate Guarantee Classified as Business Support Services, Not Banking or Financial Services; Stay Request Denied.
November 30, 2013 Case Laws Service Tax AT

Refund of Service Tax for Exporters: Limitation Period Starts from Payment Date, Especially with Reverse Charge Method.
November 30, 2013 Case Laws Service Tax AT

Aircraft Maintenance Training Exempt from Service Tax Under Notification No.24/04-ST, DGCA-Approved Courses Confirmed as Exempt.
November 30, 2013 Case Laws Service Tax AT

Service Tax Credit Allowed for Employee Personal Insurance Claims Before April 1, 2011.
November 30, 2013 Case Laws Customs AT

Refund Claim Denied: Watchguard Security Products' Embedded Software and Hardware Not Considered Separate u/s 27 Review.
November 30, 2013 Case Laws Customs AT

Cars Confiscated for Violating Import Rules; Not Imported from Country of Manufacture as Required by Customs Act Section 111(d).
November 30, 2013 Case Laws Customs AT

SAD Refund: Substantive Benefits Must Prevail Over Procedural Lapses Under Notification No. 102/2007.
November 30, 2013 Case Laws Customs AT

Notification No. 29/2010-Cus. Not Retrospective: No Retroactive Effect on SAD Refunds under Notification No. 102/2007.
November 30, 2013 Case Laws Income Tax AT

Non-deduction of TDS on lease rent disallowed under IT Act Section 40(a)(ia); conditions unmet per 2012 Finance Act.
November 30, 2013 Case Laws Income Tax HC

High Court: Lack of Section 153(3) Assessment Doesn't Invalidate Minor's Income When Clubbed with Parent's Interest Income.
November 30, 2013 Case Laws Income Tax HC

Court Adjusts Assessee's Income Due to Underestimated Paddy Yield; Reported Yield Significantly Lower Than Expected.
November 30, 2013 Case Laws Income Tax HC

High Court Rules Subvention Payments from Parent Company as Revenue Receipts for Subsidiaries' Profitability and Expense Coverage.
November 30, 2013 Case Laws Income Tax AT

Depreciation Allowed on Goodwill as Intangible Asset When Acquiring Entire Business, Including Goodwill Value.
November 30, 2013 Case Laws Income Tax AT

Tax Office Ordered to Refund After Unlawful Recovery During Pending Stay Application.
November 30, 2013 Case Laws Income Tax AT

Notional Rental Income Taxable u/s 22; Valuation Issue Sent Back for Further Review.
November 30, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Tax Exemption Valid u/s 4-A UPTT Act, Loan Application Doesn't Affect Eligibility.
November 30, 2013 Case Laws Companies Law SC

Supreme Court allows appeal on magistrate's authority to recall summons u/s 201, addressing Section 138 cases in Mumbai.
November 29, 2013 Case Laws Central Excise AT

Appellant Complies with CCR 2004: No Credit Taken for Input Services on Traded Goods; Rule 6(2) and 6(3) Not Violated.
November 29, 2013 Case Laws Central Excise AT

Rule 21 Duty Remission and Cenvat Credit Reversal: Rule 3 Sub-rule 5(C) Not Retroactive in Central Excise Context.
November 29, 2013 Case Laws Central Excise AT

Family Partnership Using 'AVON' Brand Name Eligible for Small Scale Industry Exemption Benefits Despite No Specific Ownership.
November 29, 2013 Case Laws Central Excise AT

Interest on Differential Duty Not Time-Barred; Show Cause Notices u/s 11A Are Communications for Interest Recovery.
November 29, 2013 Case Laws Central Excise AT

Optical transmission gear for demos and rework is marketable; Rule 8 valuation bypassed for comparable goods value.
November 29, 2013 Case Laws Central Excise AT

Concessional rate eligibility upheld under Notification No.1/2011 despite initial credit, if duty is later debited.
November 29, 2013 Case Laws Service Tax AT

Service Tax Applicability Questioned on Daily Spa Charges and Entry Fees at Tantra for Members and Visitors.
November 29, 2013 Case Laws Service Tax AT

No Evidence of Cab Being Hired Regularly; No Demand or Penalty Imposed in the Case.
November 29, 2013 Case Laws Service Tax AT

Partial Stay Granted Due to Applicant's Lack of ISD Registration, Hindering CENVAT Credit Extension for Branch Invoices.
November 29, 2013 Case Laws Service Tax AT

Penalty Waiver Denied; 50% Penalty Imposed u/s 78 for Late Service Tax Registration in Construction Services.
November 29, 2013 Case Laws Service Tax AT

Manufacturers can use input credits for central excise duty and service tax, simplifying tax payments under both categories.
November 29, 2013 Case Laws Service Tax AT

Wheat Conversion into Maida and Suji Ruled as Manufacturing Under Business Auxiliary Service, Impacting Service Tax Duties.
November 29, 2013 Case Laws Service Tax AT

Exemption from Service Tax on Computer Maintenance Excludes Software; Withdrawal Doesn't Impose Tax on Software.
November 29, 2013 Case Laws Service Tax AT

Mining Operations Exempt from Site Formation and Excavation Tax Regulations: Overburden Removal and Ore Excavation Clarified.
November 29, 2013 Case Laws Customs AT

Penalties Reduced for Importing Unshredded Scrap at Non-Designated Port, ICD Garh-Harsaru.
November 29, 2013 Case Laws Customs AT

Customs House Agent Faces Six-Month Suspension Across India, Excluding Karnataka; Suspension Considered Harsh by Authorities.
November 29, 2013 Case Laws Customs AT

Customs Case: Penalties Reduced for Employee in Misdeclaration of Imported Consumer Goods from UAE.
November 29, 2013 Case Laws Income Tax AT

Interest on Enhanced Compensation Must Be Allocated Annually from Possession Date to Court Order for Tax Compliance.
November 29, 2013 Case Laws Income Tax AT

Reopening Not Permitted u/s 147 Without New Tangible Material Post Section 143(1) Intimation.
November 29, 2013 Case Laws Income Tax HC

High Court Rules Partner Can Be Aggrieved Person in Order Against Partnership Firm.
November 29, 2013 Case Laws Income Tax HC

Court Rules Taxpayer Must Raise Reassessment Objections Before Tribunal u/s 147 of Income Tax Act.
November 29, 2013 Case Laws Income Tax HC

Son's Participation in Assessment Doesn't Mean Estate Representation Without Consent of Other Heirs, High Court Rules.
November 29, 2013 Case Laws Income Tax HC

Tax Exemption Reconsideration for Educational Institution's 2012-13 Application u/s 10(23C)(vi.
November 29, 2013 Case Laws Income Tax HC

Children's Tax Returns Accepted Under Amnesty Scheme; Income Recognized Separately From Parents' Taxable Income.
November 29, 2013 Case Laws Income Tax HC

Court Orders Revenue to Pay Interest u/s 244A on Funds in Commissioner of Income Tax Appeals P.D. Account.
November 29, 2013 Case Laws Income Tax HC

High Court Rules Refund Withdrawal Under Income Tax Act Section 244(1A) Allowed via Rectification u/s 154.
November 29, 2013 Case Laws Income Tax AT

Stock Valuation Discrepancy: Income Assessment Requires Corroborating Evidence Beyond Statements Filed with Bank.

12 3 4 5........ 15

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...