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 Excess Input Tax Credit penalty appeal dismissed... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For November of 2016

Home Highlights November November 2016 Year 2016

Filter:

Showing 301 to 350 of 385 Records

1 ....3 4 5 678

November 7, 2016 Case Laws Customs

Waiver of pre-dposite - Classification of steam coal - matter is pending before the larger bench - trade parlance theory - to be classified as Bituminous coal under......
November 7, 2016 Case Laws Customs

Classification of Compact Disc Re Writer (CDRW) - the goods CDRW are not covered by CTH 8471 7020 since this is a specific heading only for hard disc drives(HDD).......
November 7, 2016 Case Laws VAT and Sales Tax

Rate of tax on tissue paper - @4% or 12.5% - The word 'paper' used in the Entry is in generic form, which will include all types of paper, which has its essential......
November 7, 2016 Case Laws VAT and Sales Tax

Interest on refund - nothing prevents a constitutional court from granting such interest in extraordinary circumstances where the money has been withheld by the State......
November 7, 2016 Case Laws VAT and Sales Tax

Levy of tax u/s 8(1) of the CST Act - Inter-State sale of LPG - no tax could be levied on interState sales of LPG since the local sales thereof are exempt from payment of tax - HC
November 5, 2016 Case Laws Income Tax

Penalty u/s 271FA - delay of 561 days in furnishing AIR u/s 285BA - No mala fides can be attributed to the assessee so as to invoke the penalty proceedings under section....
November 5, 2016 Case Laws Income Tax

The amount of advance given to partners and sister concerns is debited to the capital account of the partners, still there is a credit balance in the partners capital......
November 5, 2016 Case Laws Income Tax

TPA - selection of comparable - the companies having diminishing revenue should not be excluded, but, only the companies having persistent losses should be expelled from....
November 5, 2016 Case Laws Income Tax

Determination of ALP - transactions of the assessee with its Branch Office in Canada - total revenue earned by branch office Canada has been offered for taxation -......
November 5, 2016 Case Laws Income Tax

Transfer pricing adjustment - the action of the AO was not sustainable because he on the one hand had accepted TNMM and also used profit split method for attribution of.....
November 5, 2016 Case Laws Income Tax

Penalty u/s. 271(1)(c) - T.P. adjustment - It is not a case of a disallowance of any claim of expenditure under section 37(1) albeit the value of the transaction has......
November 5, 2016 Case Laws Service Tax

Refund - unjust enrichment - When the appellant himself has calculated the tax liability from the amount received from ONGC by working backwards, it cannot be now said......
November 5, 2016 Case Laws Service Tax

Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - construction services - CENVAT credit on input services which are......
November 5, 2016 Case Laws Service Tax

Tour operator service - stage carriage permit - They do not at all become contract carriages as they do not conform to the definition of contract carriage in Section......
November 5, 2016 Case Laws Service Tax

GTA - Denial of benefit of N/N. 32/2004-ST dated 3.12.2004 - 75% abatement - the Board cannot prescribe any condition or procedure for availing any Exemption......
November 5, 2016 Case Laws Central Excise

Valuation (Central Excise) - Turnover tax - whether at the time of working out valuation of the goods, under the Central Excises and Salt Act, 1944, the turnover tax can....
November 5, 2016 Case Laws Central Excise

Price variation clause - refund claim - reduction in price, resulting in excess payment of duty - in such case where price variation was anticipated, the appellant......
November 5, 2016 Case Laws Central Excise

Availing credit on returned goods - Rule 16 - clearances were made without cover of invoice as required under law and their records mis-declared the actual facts by......
November 5, 2016 Case Laws Customs

Refund of SAD - The main misgiving on the part of the Revenue authorities is that the correlation cannot be established beyond doubt - CBEC has made the requirement that....
November 5, 2016 Case Laws Customs

Import of consignment containing 6 Dumper Caterpillar - import through non-specified ports - there is no prohibition on their importation. By any stretch of imagination,....
November 5, 2016 Case Laws Customs

Imposition of penalties - Apart from the statement there are ample documentary evidences which clearly establish that appellants were involved in aiding and abetting......
November 5, 2016 Case Laws Customs

Valuation - enhancement of value - Comparison of the circle of stainless steel to prime product namely CR Coil is incorrect and cannot be allowed - AT
November 5, 2016 Case Laws Customs

Import of consignments of Hot Rolled Coils - No different treatment is given to prime quality and nonprime quality material either in the Customs Tariff or in the DFRC......
November 5, 2016 Case Laws Customs

Valuation - 24.030 MT of ‘unwrought, unalloyed electrolytic nickel cathodes’ - assessable value - enhancement of declared price - upward revision is without authority of law. - AT
November 5, 2016 Case Laws VAT and Sales Tax

Classification - dumping hose cloth was in no way different from the cloth used for banians and it was only tubular in shape and therefore, held that the Assistant......
November 4, 2016 Case Laws Service Tax

Rejection of VCES declaration - Misdeclaration of value - withdrawal of immunity from penalty and prosecution - there is no violation of principles of natural justice......
November 4, 2016 Case Laws Wealth-tax

Addition of taxable wealth of the assessee because of surrender of the cash found in locker during the course of search confirmed - AT
November 4, 2016 Case Laws Service Tax

The appellant is entitled to cenvat credit on ‘input construction services’ - AT
November 4, 2016 Case Laws Service Tax

Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment.....
November 4, 2016 Case Laws Central Excise

Process of separating valuable mineral sands from ordinary sea sand - whether the process amounts to manufacture or not? - Was not amount to manufacture before......
November 4, 2016 Case Laws Customs

Misdeclaration of value of goods - personal penalty - To the extent that the role of the appellant in non-compliance has not been established, he is clearly beyond the......
November 4, 2016 Case Laws Customs

Benefit of Duty Drawback - All Industry Rates - conversion of 24 free shipping bills to the drawback shipping bills - there was no reason for denying the benefit only on....
November 4, 2016 Case Laws Customs

Levy of Penalty - Valuation - It is only inadvertent mistake occurred on the part of the appellant in not including cost of transportation, insurance and other expenses.....
November 4, 2016 Case Laws Customs

100% EOU - warehousing of goods - mismatch in the description of goods between the shipping bill and the procurement certificate - the only reason for mismatch can be a.....
November 3, 2016 Case Laws Income Tax

Jurisdiction to make the assessment - order of assessment has been made by ITO (Exemptions), Muzaffarpur, who has not been vested with the jurisdiction to deal with the.....
November 3, 2016 Case Laws Income Tax

Treatment to grant and the interest earned thereon as income of the Appellant-society - When the assessee is held as a custodian and the full command for utilization of.....
November 3, 2016 Case Laws Income Tax

TDS liability arises or not - nature of agreement - Contract v/s joint venture - when the assessee has not claimed any amount towards expenditure pertaining to the......
November 3, 2016 Case Laws Income Tax

Capital gain - development agreement - unless the purchaser was actually physically put in possession, even though the agreement was entered, it cannot be said that......
November 3, 2016 Case Laws Income Tax

The retrospective amendment made by Finance Act, 2010 w.e.f. 01.06.1976 in Explanation 2 to section 9(2) of the Act, which received the assent of the President of India.....
November 3, 2016 News Indian Laws

Four-tier GST rate structure of 5, 12, 18, 28 percent has been announced by the GST Council in addition to zero rated goods
November 3, 2016 Case Laws Service Tax

The Commissioner (Appeals) apparently committed an illegality in calculating the period of three months from the date of dispatch of order instead of from the date of......
November 3, 2016 Case Laws Service Tax

Management, Maintenance or Repair services in respect of SAP software - while canned software can be treated as goods the customer specific software would be classified.....
November 3, 2016 Case Laws Service Tax

When main contractor has discharged the service tax liability, there can be no demand against the subcontractor for the same services for the same period - demand set aside - AT
November 3, 2016 Case Laws Service Tax

Classification of service - organic synthesis and related process research - The testing and analysis are primary protocol for carrying out the process research - the......
November 3, 2016 Case Laws Service Tax

CENVAT credit - the works contract services received by the appellant are eligible input services. - AT
November 3, 2016 Case Laws Central Excise

CENVAT credit - input services - the disputed services namely legal services and erection and commissioning of elevator fall in the definition of input services as they.....
November 3, 2016 Case Laws Central Excise

Rule 16(1) of Cenvat Credit Rules, 2002 - buy-back of non-usable batteries - retrieved material of old batteries underwent certain processes and was cleared as new......
November 3, 2016 Case Laws Central Excise

Remission of duty - the goods cleared for export under bond, if destroyed before being exported, could be considered as destruction before removal only - AT
November 3, 2016 Case Laws VAT and Sales Tax

Vires of Rule 3 (2) (b) (ii) of the Delhi Tax on Luxury Rules, 1996 - bifurcation of consolidated bill amount - as long as there is a sale or transfer of goods or right.....
November 3, 2016 Case Laws VAT and Sales Tax

Non-production of the books of accounts at the time of survey is a factor which can be taken into consideration by the Assessing officer while examining the return to......

1 ....3 4 5 678

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: GST on Solar Plant

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 ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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...