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

Home Highlights November

Filter:

Showing 4351 to 4400 of 6291 Records

1 ....84 85 86 878889 90 91 92........ 126

November 21, 2015 Case Laws Income Tax

Penalty u/s. 271(1)(c) - Auditors report obtained by the assessee cannot override Income Tax provisions and just because the assessee's claim is supported by a chartered....
November 21, 2015 Case Laws Income Tax

Registration u/ss 12AA(1)b)(ii) and 80(G) denied - In addition to celebrating Dussehra and Ekadashi festivals which are to promote the heritage, culture and festivals......
November 21, 2015 Case Laws Income Tax

Addition made u/s 68 in respect of corpus donation - When the corpus donations received by the assessee is specifically exempted u/s 11(1D) of the Act, Ld. CIT(A) has......
November 21, 2015 Case Laws Income Tax

The provisions of sections 54 and 54EC of the Act are applicable only in respect of gain arising from transfer of long-term capital asset. In this case, the gain arose......
November 20, 2015 Case Laws Service Tax

Refund of the service tax - Double payment of service tax - appellant have made first payment when there was no liability for them to pay - Period of limitation not......
November 20, 2015 Case Laws Service Tax

Availment of CENVAT Credit - Board Circular appears to have travelled absolutely contrary to the clear and plain language of the definition of the input service - AT
November 20, 2015 Case Laws Service Tax

Availment of CENVAT Credit - input services used to provide output services of Renting - appellant has clearly entitled for Cenvat Credit in respect of all the services.....
November 20, 2015 Case Laws Service Tax

Demand of service tax under various categories, by vivisecting the works contract -appellant may have a prima facie case in respect of various issues raised by the......
November 20, 2015 Case Laws Service Tax

CENVAT Credit - input services - Air Travel Agent - revenue contended that invoice raised by the service provider pertain to tickets issued in the name of personnel of......
November 20, 2015 Case Laws Service Tax

Storage or warehouse service - whether proceed of auction of warehoused imported goods in case of importer abandoned the goods, shall be considered as service charges......
November 20, 2015 Case Laws Central Excise

Claim of exemption from duty on production of gold bars - What is significant to note that the “primary gold” is the end product which is manufactured. The entry clearly....
November 20, 2015 Case Laws Central Excise

Extension of the permission for storing the finished goods outside the factory premises as per the provisions of Rule 4(4) of Central Excise Rules, 2002 - Revenue’s......
November 20, 2015 Case Laws Central Excise

CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed....
November 20, 2015 Case Laws Central Excise

Denial of refund claim - reduction in price / transaction value due to delay in delivery of manufactured goods - liquidated damage charges imposed by MTNL/BSNL/DoT on......
November 20, 2015 Case Laws Customs

Refund - When the adjudicating authority has transferred the refund to the consumer welfare fund, the appellate authority has not even bothered to examine whether there.....
November 20, 2015 Case Laws Customs

Refund of supervision charges - it cannot be collected if it is not due. It is not like an ordinary services where as a liability arise as the result of availment of......
November 20, 2015 Case Laws VAT and Sales Tax

Levy of VAT on supply to SEZ units - Deemed export or not - In the absence of any exemption under VAT, such sales effected from the DTA to a unit in the SEZ would not......
November 20, 2015 Case Laws VAT and Sales Tax

Levy of VAT on supply to SEZ units - Deemed export or not - Movement of the goods from Kerala to the unit of the petitioner in the SEZ would not qualify as an export for....
November 20, 2015 Case Laws VAT and Sales Tax

Evasion of duty - Imposition of penalty - whether levy of penalty is automatic under RVAT - Held no - The dispute was a bona fide one as to the interpretation/......
November 20, 2015 Case Laws VAT and Sales Tax

Detention of goods alongwith documents under Section 14-B(6)(i) - Check post officer was not competent to go into the nature of transaction which could only be decided......
November 20, 2015 Case Laws Income Tax

Prosecution proceedings - Concealment of income or postponement of the tax due - it is not the case of the accused/petitioner that penalty proceedings are quashed or set....
November 20, 2015 Case Laws Income Tax

Disallowance of relief u/s 43B - interest on term loan paid to ICICI - AO cannot consider a claim made by an Assessee before him, in the absence of such claim being made....
November 20, 2015 Case Laws Income Tax

The instant case was one of split sale and not a case of slump sale. Sale of Nagrijuli Tea Estate was not a slump sale within the meaning of sec. 2(42C) of the Act read.....
November 20, 2015 Case Laws Income Tax

TDS u/s 195 - the payment in question was consideration for the right to use copy right shrink-wrap software amounts to royalty within the meaning of sec. 9(1)(vi) of......
November 20, 2015 Case Laws Income Tax

Non-service of notice under section 143(2) - As apparent, the notice was issued by speed post on the last day of limitation, i.e., September 30, 2011 at 15.19 hours, as....
November 20, 2015 Case Laws Income Tax

Depreciation cannot be disallowed on the ground that at the time of remittance no tax was deducted at source - Provisions of section 40(a)(i) are not applicable for......
November 20, 2015 Case Laws Wealth-tax

Exemption u/s 5(1)(vi) - Whether CWT(A)has erred in allowing the exemption u/s 5(1)(vi) for the plot under construction as the same does not come under the purview of......
November 19, 2015 Case Laws Income Tax

Disallowance of ESOP (Employee Stock Option) expenses claimed by the assessee company as revenue expenditure - discount on issue of Employees Stock option is allowable......
November 19, 2015 Case Laws Income Tax

The Interest Tax Act, unlike the Income Tax Act, has focused only on a very narrow taxable event which does not include within its ken interest payable on default in......
November 19, 2015 Case Laws Income Tax

TDS u/s 194I - premium for acquisition of Lease hold rights for 99 years - the same not being paid consequent to the execution of the lease agreement, cannot be said to....
November 19, 2015 Case Laws Income Tax

It is not open to the Revenue to pick and chose the Assessee's against whom they would filed appeal in this Court. The law should be uniformly applied, its application......
November 19, 2015 Case Laws Income Tax

TDS u/s 194H - sale of SIM cards - when the right to service can be sold then the relationship between the assessee and the distributor would be that of principal and......
November 19, 2015 Case Laws Income Tax

Addition u/s 68 as unsecured loan received from one of its directors - assessee has not been able to establish the creditworthiness of the director of the company who......
November 19, 2015 Case Laws VAT and Sales Tax

KVAT - sales effected by the petitioner are mainly to the Lakshadweep Administration - the provisions of the Act read with Rule 112C (1) of the KVAT Rules have to be......
November 19, 2015 Case Laws Service Tax

Construction Services provided to to various educational institutions - before confirming the demand the issue is to be decided that, whether the educational......
November 19, 2015 Case Laws Service Tax

CENVAT Credit - If, upon a misconception of the legal position, the assessee had paid the tax that he was not liable to pay and such assessee also happens to be an......
November 19, 2015 Case Laws Service Tax

Power to conduct service tax audit - Thought, Rule 5A only providing access to the registered premises as also to the documents demanded for scrutiny by the Audit party,....
November 19, 2015 Case Laws Service Tax

Demand of service tax - Tour Operator Service - appellants provide/supply the contract carriage business (not tourist vehicles) to their customers on their demand only.....
November 19, 2015 Case Laws Service Tax

Supply of Tangible Goods for use - model of business is appellant owns the permit for operating Fleet Taxis under an agreement with various drivers, the said taxis are......
November 19, 2015 Case Laws Central Excise

Classification of motor vehicles hinges and handles - classifiable under Chapter Heading 8302.00 or Chapter Heading 8708.00 - To determine the applicability of the item.....
November 19, 2015 Case Laws Central Excise

CENVAT Credit - Clearance of goods without payment of duty under CT-2 Certificate under cover of invoices to EPG for use in the packing of tubes and tyres - as the goods....
November 19, 2015 Case Laws Customs

Duty demand u/s 28 - appellant was fully aware that the repair activity undertaken by it did not amount to manufacture and therefore the goods used for repair of CPTs......
November 19, 2015 Case Laws Customs

Valuation - Transaction value cannot be rejected on basis of a quotation which gives domestic retail sale price. If this were to be accepted, it would cause unimaginable....
November 18, 2015 Case Laws Income Tax

Transfer pricing adjustment - Ex consequenti, the “total cost” being the denominator in the PLI of OP/TC, has to be taken as the cost incurred by the assessee and not......
November 18, 2015 Case Laws Central Excise

Claim of exemption under notification no. 6/02-CE (serial No. 57) of a formulation made from two bulk drugs - Diphenoxylate Hydrochloride with Atropine Sulphate. - if a.....
November 18, 2015 Case Laws Central Excise

Demand of interest on reversal of CENVAT Credit - simply because the case was settled by Settlement Commission interest provision will not vary, Rule 14 is applicable......
November 18, 2015 Case Laws Central Excise

Levy of penalty - there was no malafide intention on the part of the assessee inasmuch as the assessee has himself detected the mistake and has deposited the......
November 18, 2015 Case Laws Central Excise

Levy of duty on by-product or a waste - the amendment in Section 2(d) will not change the scenario inasmuch as the manufacture of waste, refuse, scrap, etc., cannot be....
November 18, 2015 Case Laws Central Excise

Demand of interest and penalty on reversal of credit - manufacture of erection and installation of the furnace within the factory of the appellant - appellant has not......
November 18, 2015 Case Laws Central Excise

Benefit of CENVAT credit - credit earned in the subsequent months cannot be used for payment of duty for the previous month - Such wrong utilization invites......

1 ....84 85 86 878889 90 91 92........ 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...