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 GST Orders Uploaded Without Proper Service Violate... TaxTMI SEBI Extends Cybersecurity Framework Compliance... TaxTMI SEBI Revises Lock-in Rules for InvIT Preferential... TaxTMI Customs Duty Rates Under India-UAE CEPA to Change... TaxTMI Income-tax Rules Amended: Form 3CD Gets Major... TaxTMI SEBI Amends REIT Regulations: Relaxed Lock-in Rules... 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 Refund of Unutilised Input Credit Allowed After... TaxTMI Tribunal Excludes Three IT Giants as Comparables... 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 151 to 200 of 738 Records

1 2 345 6 7 8........ 15

November 25, 2013 Case Laws Income Tax AT

Payment to Advocate for Foreign Patent Registration Deemed Revenue Expenditure, Not Capital; Allowed as Operational Cost.
November 25, 2013 Case Laws Income Tax AT

Tax Liability on Unaccounted Land Investment: Evidence Over Assumptions in Individual vs. Company Cases.
November 25, 2013 Case Laws Income Tax AT

Assessee's premature write-off of export incentive as business loss disallowed by authorities.
November 25, 2013 Case Laws Income Tax AT

Mining Services Not Technical: No TDS u/s 194J of Income Tax Act Required.
November 25, 2013 Case Laws Income Tax AT

Assessing Officer to Calculate Peak Credit Annually, Only Considering Incremental Changes in Following Years.
November 25, 2013 Case Laws Income Tax AT

Machinery Used Briefly for Trial Run Still Qualifies for Depreciation Benefits; No Minimum Time Requirement in Statute.
November 25, 2013 Case Laws Income Tax AT

Court Rules Medical Equipment Not Eligible for Computer Depreciation Rate; Standard Rate Applies Under Tax Regulations.
November 23, 2013 Case Laws Central Excise AT

Goods Essential for Manufacturing Qualify for Cenvat Credit as Inputs Despite Theoretical Alternatives, Says Ruling.
November 23, 2013 Case Laws Central Excise AT

Assessee Must Prove Receipt of Goods in Bogus Invoice Case to Claim Cenvat Credit.
November 23, 2013 Case Laws Central Excise HC

Appellant Can Contest Confiscation and Penalties Even After Paying Redemption Fine, Ensuring Legal Rights Remain Intact.
November 23, 2013 Case Laws Central Excise AT

Appellant Granted Credit for Capital Goods; Revenue's Scrap Claim Dismissed Due to Lack of Dispute on Usage.
November 23, 2013 Case Laws Central Excise AT

Paying Duty Before Show Cause Notice Doesn't Avoid Penalty u/s 11AC; Rule 26 Penalty Still Applies.
November 23, 2013 Case Laws Central Excise AT

Show Cause Notice for Interest Valid Even After Pre-Notice Duty Deposit u/s 11A(2.
November 23, 2013 Case Laws Central Excise AT

Refund Claim for Excise Duty Mistake: Suo Moto Credit via CENVAT Not Allowed u/r 3.
November 23, 2013 Case Laws Central Excise AT

Issuance of Bogus Invoices for Commission Leads to Confirmed Penalty; Section 11D Demand Dropped.
November 23, 2013 Case Laws Central Excise AT

Combining Clearances for SSI Exemption: Evaluating Control and Interest When Lifting the Corporate Veil for Eligibility Assessment.
November 23, 2013 Case Laws Central Excise AT

Penalty u/r 15(2) and Section 11AC Annulled Due to Incorrect Citation in Show Cause Notice.
November 23, 2013 Case Laws Central Excise AT

Court Grants Stay on Duty Payment Issue for Kraft Paper u/s 5A(1); No Absolute Exemption Found.
November 23, 2013 Case Laws Service Tax AT

Cenvat Credit for Commission Agents' Services Allowed; Includes 'Advertisement and Sale Promotion' Before April 2011 Definition Change.
November 23, 2013 Case Laws Service Tax AT

Stay Application on Service Tax Valuation: Advances Adjusted in Bills, Only Payments for Provided Services Count as Consideration.
November 23, 2013 Case Laws Service Tax AT

Stay Granted on Service Tax Valuation in Property Case Involving Executor's Payment of Taxes and Utilities for Flat Owners.
November 23, 2013 Case Laws Customs AT

Customs House Licence Suspension Under Regulation 20(3) Overturned; Enquiry Proceedings to Continue per Regulation 22(2).
November 23, 2013 Case Laws Customs AT

Refund Claim for Special Additional Duty Approved Despite Missing Original TR-6 Challan, Bond and Copy Provided.
November 23, 2013 Case Laws Customs AT

Legal Penalties for Misdeclaring Goods in Customs: Human Intervention Key in Fraud Cases, Case Laws Highlighted.
November 23, 2013 Case Laws Customs AT

Refund Allowed for SAD or SCVD on Timber Logs Processed and Sold as Smaller Pieces Under Notification No. 102/07.
November 23, 2013 Case Laws Customs AT

WOEG Classification: Determining if Components Fall Under CTH 7308 or 8503 Without Tower Parts for Customs.
November 23, 2013 Case Laws Income Tax HC

Court Prioritizes Business Records Over Bank Statements for Tax Discrepancies; Books of Accounts Presumed Truthful.
November 23, 2013 Case Laws Income Tax HC

Court Clarifies Section 10(23C) for Educational Institutions; Remands Case for Proper Law Application.
November 23, 2013 Case Laws Income Tax HC

Bandwidth and telecom services outside India classified as 'royalty' under Income Tax Act Section 9(1)(vi) Explanation 2.
November 23, 2013 Case Laws Income Tax HC

High Court Allows Depreciation on Non-Compete Fee for Intangible Assets Transfer u/s 32 of Income Tax Act.
November 23, 2013 Case Laws Income Tax HC

Taxpayers Can Offset Losses Against Income in Block Period u/s 158BB(4) Interpretation.
November 23, 2013 Case Laws Income Tax HC

High Court Affirms ITAT: Survey Material (Section 133A) Separate from Search Material (Section 132) in Tax Cases.
November 23, 2013 Case Laws Income Tax HC

High Court Allows Late Filing Due to Change in Income Tax Practitioner; Affidavit from Former Practitioner Not Required.
November 23, 2013 Case Laws Income Tax HC

Accounting Method Change Isn't Grounds for Rejection if More Expenses Claimed, Says Court Decision.
November 23, 2013 Case Laws Income Tax HC

High Court Reviews Tribunal's Application of Amended Section 271(1)(c) on Income Tax Penalties.
November 23, 2013 Case Laws Income Tax HC

Tribunal to Re-examine Classification of Electrical Installations: "Electrical Fittings" or "Plant and Machinery" for Depreciation Rate.
November 23, 2013 Case Laws Income Tax HC

Interest Charges on Income Tax Reassessment Imposed Due to Lack of Finalized Previous Assessment u/ss 147 and 234B.
November 23, 2013 Case Laws Income Tax HC

High Court Upholds Legitimacy of Reassessment Notices u/s 148 Proviso, Effective from October 1, 1991.
November 22, 2013 Case Laws Central Excise AT

Egg Shell Powder by 100% EOU qualifies for exemption benefits under Notification No. 23/2003, authorities confirm eligibility.
November 22, 2013 Case Laws Central Excise AT

Coal India Wins Refund Case: Excess Amount on Tax Invoice Adjusted with Future Payments, Highlighting Unjust Enrichment and Price Revision.
November 22, 2013 Case Laws Central Excise AT

Appellant Granted CENVAT Credit for Services on Fly Ash Extraction Plant at Thermal Power Facility.
November 22, 2013 Case Laws Central Excise AT

No Penalty for Appellant Due to Merchant Manufacturer's Incorrect Fabric Declaration.
November 22, 2013 Case Laws Central Excise AT

Penalty Imposed u/s 11AC for Discrepancy in RG-1 Register; Sufficient RG-23A Balance Not a Defense for Duty Evasion.
November 22, 2013 Case Laws Central Excise AT

Cenvat Credit Denial on Duplicate Invoices Ruled Incorrect; Penalties for Wrong Credit Claims Overturned.
November 22, 2013 Case Laws Central Excise AT

Cenvat Credit Approved for Welding Electrodes Used in Machinery Maintenance, Recognized as Necessary Inputs for Operational Efficiency.
November 22, 2013 Case Laws Central Excise AT

Unused Cenvat Credit Inputs Removed as Waste Must Match Original Credit Amount Claimed.
November 22, 2013 Case Laws Service Tax AT

Assessee Exempt from Reverse Charge Tax on Tankers per Section 66A as Tankers Not in Indian Territory.
November 22, 2013 Case Laws Service Tax HC

CESTAT Recognizes Assessee's Case but Orders Pre-Deposit; Grants Full Stay Despite Directive.
November 22, 2013 Case Laws Service Tax HC

High Court Dismisses Writ Petition Against Service Tax Demand Letter as Premature; Await Further Proceedings.
November 22, 2013 Case Laws Service Tax HC

Service Tax Not Applicable on Games of Chance; Refunds Permitted for Tax Deposited Under Protest.

1 2 345 6 7 8........ 15

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Music Producers Must Charge 18% GST on Royalties When Turnover Exceeds...

F: Duty Drawback Eligibility for Nepal/Bhutan Exports Not Dependent on Pa...

C: DGFT Updates List of Banks Authorized to Import Gold and Silver for FY...

H: India Authorizes Export of Nine Essential Commodities to Maldives for ...

H: Investment Advisers and Research Analysts Can Now Collect Fees Up to O...

H: Compliance Officers Must Be One Level Below Managing Directors or Whol...

H: Reinsurance services: Retrospective Service Tax Exemption for Agricult...

F: GSTR-3B Payment After Time Limit: No ITC Available Under Section 16(4)...

T: Income Tax Bill 2025 Updates Clubbing Provisions to Prevent Tax Evasio...

F: GST Exemption for Transport of Ginned Cotton as Agricultural Produce U...

T: Income Tax Bill 2025: Understanding "Transfer" and "Revocable Transfer...

F: GST Input Tax Credit Lost Forever When GSTR-3B Filed After September D...

A: Input Tax Credit Cannot Be Denied to Purchasers Due to Suppliers' Cler...

A: New Income Tax Regime: Revised Slabs, Higher Rebates, and Relaxed TDS ...

A: Balance Sheets as Debt Acknowledgment: How Signing Date Affects Limita...

A: Annual Filing Requirements: Companies Must Submit AOC 4 and MGT 7 Unde...

A: Export Promotion in India: Comparing Advance Authorization and EPCG Sc...

A: Managing Currency and Foreign Exchange Risks in International Trade: H...

A: Economic Influence: How Tariffs, Sanctions, and Export Controls Shape ...

A: Unauthorized Use of "Make in India" Logo Without DPIIT Permission Viol...

A: Government's "Make in India" Logo Requires Explicit DPIIT Permission B...

A: China's Reforestation Success: Key Lessons for India in Combating Dese...

A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...

A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...

H: Managing Director's Remuneration Within Companies Act Limits Not Exces...

H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...

H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...

H: Non-bailable warrants quashed in GST evasion case as accused previousl...

H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...

H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...