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 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 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For November

Home Highlights November

Filter:

Showing 4001 to 4050 of 6291 Records

1 ....77 78 79 808182 83 84 85........ 126

November 16, 2016 Case Laws Central Excise

Recovery u/s 11D - amount shown collected as central excise duty while availing SSI exemption - Demand confirmed - AT
November 16, 2016 Case Laws Central Excise

Valuation - receipt of additional consideration through Debit Notes - the duty liability cannot be demanded entirely on the amounts of debit notes so raised; cum-duty......
November 16, 2016 Case Laws Central Excise

Manufacture - assembling activity - As the respondents are procuring some indigenous parts of photocopier machine and assembled the same in their factory - the process......
November 16, 2016 Circulars Customs

Issuance of Manual Cheque for Drawback in case Amount Not Deposited in Exporter's Account due to errors- reg. - Trade Notice
November 16, 2016 Circulars Customs

ICD Mulund is ready with Document Management System (DMS) at Nhava-Sheva - The important documents contained in these docket would be scanned using high speed scanners......
November 16, 2016 Circulars Customs

Refund of 4% Additional Duty of Customs (4% CVD / SAD) - the facility of waiver of pre-audit in case of ACP clients is discontinued - The refund claims shall, however,......
November 16, 2016 Case Laws Customs

The doctrine of merger has come into play and the show cause notice is not available any more for the petitioner to challenge - It is not the case of the petitioner that....
November 16, 2016 Case Laws VAT and Sales Tax

Jurisdiction of AO - levy of tax under U.P. VAT Act, 2008 on Royalty - the stand of the petitioner that notice is without jurisdiction since agreement between petitioner....
November 16, 2016 Case Laws VAT and Sales Tax

Maintainability of appeal - Doctrine of merger - the order rectifying the original assessment order should stand merged with the original assessment order dated......
November 16, 2016 Case Laws VAT and Sales Tax

Constitutional validity of levy of entry tax - States are well within their right to design their fiscal legislations to ensure that the tax burden on goods imported......
November 16, 2016 Case Laws Indian Laws

Interpretation of the terms “mineral” and “processing” under the definition of “mine” - The Ferromanganese Alloy manufactured by the appellant using the mineral......
November 15, 2016 Case Laws Income Tax

Addition treating the donation received as professional income - settlement of the disputes between the workers and their employers - the amounts so received by the......
November 15, 2016 Case Laws Income Tax

Disallowance towards credit purchases - simply because DDs were encashed in Chennai and not in Delhi, AO cannot presume that M/s. Shagun Jewellers, Delhi is a bogus firm. - AT
November 15, 2016 Case Laws Income Tax

Claim of deduction u/s.54F - It is open for the assessee to put up a residential construction or to purchase a residential house. It is not the requirement of law that......
November 15, 2016 Case Laws Income Tax

Exemption u/s 11 - as assessee has already been allowed cost of addition to asset acquired out of the loans as application of income in relevant years and therefore......
November 15, 2016 Case Laws Service Tax

When cash management services stood excluded from the purview of service tax at the hands of the Bank until 31.05.2007, the authorities cannot levy service tax on an......
November 15, 2016 Case Laws Service Tax

Levy of service tax - scope of circular no. B1/6/2005 TRU - cleaning activity service - disposal of ‘fly ash’ emerging from thermal power plants - The claim of the......
November 15, 2016 Case Laws Service Tax

Levy of tax - imposition of penalty - time bar - In the balance sheet, the appellant is disclosed the receipt of the records payment of services - extended period of......
November 14, 2016 Case Laws Service Tax

Challenge to the order confirming the demand of service tax - SCN notice issued in the name of property and not in the name of assessee - Renting of Immovable Property......
November 14, 2016 Case Laws Service Tax

Appellant-assessee is not exempted from service tax as claimed - assessee does not disclose the work at all and there was a clandestine suppression of facts on his part,....
November 14, 2016 Case Laws Service Tax

Claiming exemption under the notification number 13/03-ST - As much as the assessee gets the commission only when the product stands purchased by the Customer, they have....
November 14, 2016 Case Laws Service Tax

Tribunal has recalled the order passed by the it in favor of assessee after the decision of Apex court refusing to grant stay - AT
November 14, 2016 Case Laws Service Tax

Applicability of notification No. 12/03-ST dated 20.6.03 - Exclusion of value of goods from taxable services - Revenue's contention that such bifurcation of 80% and 20%.....
November 14, 2016 Case Laws Central Excise

Letter dated 9.5.2013 sent by Additional Commissioner, Central Excise, Kanpur is not a direction to superior authorities across the country but only communication of......
November 14, 2016 Case Laws Central Excise

CENVAT Credit - Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is not prohibited under law. - AT
November 14, 2016 Case Laws Customs

Remission of duty u/s 23(1) of the Customs Act, 1962 - warehoused goods were completely destroyed in the fire - Department never disputed the fact that the goods were......
November 14, 2016 Case Laws Customs

Status holder in Star Export House - Whether the Appellate Tribunal is correct in holding that in terms of para 4.1.3 and para 4.1.5 of the Foreign Trade Policy......
November 14, 2016 Case Laws Customs

Constitutional validity of Regulation 6(1)(1) of the Handling of Cargo in Customs Areas Regulations, 2009 - the grievance that Regulation 6 can potentially render DIAL’s....
November 14, 2016 Case Laws Central Excise

Denial of common registration - manufacture of lead ingots - Whether appellant are eligible to a common Central Excise registration for their two units situated across a....
November 14, 2016 Case Laws Income Tax

Scoped of inquiry/scrutiny made by AO - It is undoubtedly aphorism that a legal fiction ought to be taken to its logical conclusion and the mind should not be allowed to....
November 14, 2016 Case Laws Income Tax

Reference of matter to the Valuation Officer - Instead of leaving any discretion in the hands of the AO in working out, all that the Tribunal did was to direct the AO to....
November 14, 2016 Case Laws Income Tax

Addition on account of commission out of accommodation business activities - the addition made on the basis of the statement collected at the back of the assessee and......
November 14, 2016 Case Laws Income Tax

Nature of receipt of Penal interest - the additional amount received by the assessee being 15% interest from 8.8.2000 to 22.11.2001 is part of sale consideration and......
November 14, 2016 Case Laws Income Tax

Addition u/s 68 - AO is an Investigation Officer and if the assessee files some documents, it is within the investigation power of the AO to raise questions on those......
November 13, 2016 Case Laws Income Tax

Feng Sui Consultancy charges - nature of expenses - charges related to the layout and location of the various items of its assets - allowed as revenue expenditure - AT
November 12, 2016 Case Laws Central Excise

Manufacture - The assembly of a system from various equipments as a ‘turnkey project’ may be a professional performance of a specialized contract which would not,......
November 12, 2016 Case Laws Central Excise

Confiscation - Unrecorded stock - There is no force in the assertion made in the notice that the goods manufactured during the presence of Revenue in the factory were......
November 12, 2016 Case Laws VAT and Sales Tax

Whether the State Bank of India (SBI) and its branches, which are registered dealers under the Bengal Finance (Sales Tax) Act, 1941 would be liable to levy of purchase......
November 12, 2016 Case Laws VAT and Sales Tax

Best judgement assessment - Job-work - turnover pertaining to job-work and repairing activity - the receipt of repairing charges from the aforesaid two persons can not......
November 11, 2016 Case Laws Central Excise

Refund - if the credit notes are issued after the assessment of the goods then at the time of assessment of the goods duty is already passed on to the purchaser and......
November 11, 2016 Case Laws Income Tax

Addition income u/s 68 - the assessee had not earned any speculation income but had merely laundered his undisclosed income for speculation profits by entering into......
November 11, 2016 Case Laws Income Tax

Long term capital gain - in case of allotment of flat under self financing scheme of Delhi Development Authority(DDA) and co-operative societies , the date of allotment.....
November 11, 2016 Case Laws Income Tax

Weighted deduction - in-house research and development - once the entitlement and eligibility of the assessee is established by strictly construing the provision of......
November 11, 2016 Case Laws Income Tax

Exemption u/s 11 - running hospital - the chemist shop is part and partial of the hospital being incidental/ancillary to achieve the objects of the hospital - exemption allowed - AT
November 11, 2016 Case Laws Income Tax

Late Filing Fee U/S 234E - default in submitting the TDS statements in time - AO has exceeded his jurisdiction in levying fee under Section 234E while processing the......
November 11, 2016 Case Laws Income Tax

Disallowance of research & development expense - disallowance u/s 35 & 37 - the disallowance cannot be made only on the ground that results of the research were not......
November 11, 2016 Case Laws Income Tax

Grant of deduction u/s 35(2AB) - till 20th September, 2004, automobile components was not an approved article for deduction u/s 35(2AB) and therefore, the approval......
November 10, 2016 Case Laws Income Tax

Allowability of depreciation and expenses on motor car maintenance, car insurance and interest paid on car loan - cars were registered in the name of the directors - AO.....
November 10, 2016 Case Laws Income Tax

Addition of notional interest on the loan given by the assessee to its wholly owned subsidiary - assessee company took a decision for not booking the interest income -......
November 10, 2016 Case Laws Income Tax

Disallowance of CWC-NSEZ expenses and freight and forwarding expenses - no disallowance can be made merely on the estimate or ad-hoc basis, without pointing out any......

1 ....77 78 79 808182 83 84 85........ 126

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...