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 December of 2013

Home Highlights December December 2013 Year 2013

Filter:

Showing 351 to 400 of 418 Records

1 ....4 5 6 789

December 7, 2013 Case Laws Income Tax HC

Bottling gas into cylinders is considered production, qualifying for tax deduction u/s 80IB, says High Court.
December 7, 2013 Case Laws Income Tax HC

Section 263 Revision Power Uniquely Distinct from Appellate Jurisdiction u/s 264 of Income Tax Act.
December 7, 2013 Case Laws Income Tax HC

High Court Rules No Disallowance for Cash Payment Breach in Scrap Purchase Under Income Tax Act Section 40A(3.
December 7, 2013 Case Laws Income Tax HC

High Court Rules Retirement Payments for Goodwill Transfer Exempt from Capital Gains Tax Liability.
December 7, 2013 Case Laws Income Tax AT

Assessee's Claim for Extra Deductions on Partner Remuneration and Interest Denied; Income Set at 5% of Sales.
December 7, 2013 Case Laws Income Tax AT

Tea Blending and Packaging Deemed Processing, Not Manufacture; No Section 80-IA Deduction Available.
December 7, 2013 Case Laws VAT and Sales Tax HC

High Court Rules: Notices Returned with Endorsements Like "Refused" or "House Locked" Are Presumed Served.
December 7, 2013 Case Laws Companies Law HC

Company in Family Arrangement Stays Independent Juristic Entity Under Companies Act; Legal Status Unchanged by Familial Ties.
December 6, 2013 Case Laws Income Tax HC

Tax Authorities Confirm Income Additions Due to Unsubstantiated Gift from Brother Lacking Cash Flow Statement.
December 6, 2013 Case Laws Income Tax AT

Taxpayer can claim deduction u/s 54B for sale of agricultural land, despite non-use due to drought.
December 6, 2013 Case Laws Income Tax AT

Capital Gains from Partner-Purchased Property Not Taxable to Firm; Ownership Not Based Solely on Accounting Entries.
December 6, 2013 Case Laws Income Tax AT

Section 80IA(3)(ii) Denies Tax Deductions for Industrial Undertakings Using Previously Owned Machinery or Plant.
December 6, 2013 Case Laws Income Tax AT

Order Set Aside: Officer Misapplies Sections 147/148 Instead of Following Section 153A Requirements in Assessment Case.
December 6, 2013 Case Laws Income Tax AT

Assessee Faces Penalty u/s 271(1)(c) for Late Tax Return Filing Beyond Section 139 Deadline.
December 6, 2013 Case Laws Income Tax HC

Valuation of Inventory: Each Spare Item Must Be Valued Individually, CIT(A) Additions Upheld.
December 6, 2013 Case Laws Income Tax AT

Appellate Authority Allows Expenses Despite Taxpayer's Failure to Prove Business Exclusivity u/s 37(1.
December 6, 2013 Case Laws Central Excise AT

Manufacturer Gains Captive Consumption Benefit Under Notification 67/95 for In-House Job Work in Own Factory.
December 6, 2013 Case Laws Central Excise AT

Goods Cleared u/r 25 of Central Excise Rules 2002 Exempt from Redemption Fine Upon Confiscation Clearance.
December 6, 2013 Case Laws Central Excise AT

Refund Claim u/s 11B Rejected as Time-Barred Despite Tribunal's Final Order Involvement.
December 6, 2013 Case Laws Central Excise AT

No Penalty for Transferring Capital Goods Without Reversing Cenvat Credit Due to Revenue Neutrality (Section 11AC, Rule 15.
December 6, 2013 Case Laws Central Excise AT

Excise Duty Not Applicable for Aluminum Door and Window Frames Made On-Site, Demand Beyond Limitation Period Rejected.
December 6, 2013 Case Laws Central Excise AT

Laffa Charges Excluded from Assessable Value in Tax Calculation for Glass Transit Protection Measures.
December 6, 2013 Case Laws Central Excise AT

Refund Claim Denied Due to Unjust Enrichment; Appellants Didn't Recover Duty from Customers, Invalidating Unjust Enrichment Grounds.
December 6, 2013 Case Laws Service Tax AT

Partial Stay Granted in Service Tax Case: Applicant Fails to Show 50% of Fees Align with Material Costs.
December 6, 2013 Case Laws Service Tax AT

Service Tax Stay Granted for Railway Siding Activity Exempt from Construction Services Taxation.
December 6, 2013 Case Laws Service Tax AT

Service Tax Demand and Penalty Upheld for Manpower Supply Services in Maritime Sector.
December 6, 2013 Case Laws Customs AT

Refund Claim on Special Additional Duty Must Apply Beneficial Circulars Retrospectively, Limitation Rules Prospective Only.
December 6, 2013 Case Laws Customs AT

Manufacturer and Customs Agent Face Penalties for Loading Goods Before Customs Issued Let Export Order.
December 5, 2013 Case Laws Income Tax HC

High Court Dismisses Petition to Quash Rent Order Due to Unresolved Disputed Questions.
December 5, 2013 Case Laws Income Tax HC

High Court Upholds Provisional Attachment Order to Ensure Compliance with Tax Obligations During Pending Assessments.
December 5, 2013 Case Laws Income Tax AT

CIT Can't Revise Assessment Orders Aligned with Jurisdictional High Court Decisions, as Per Section 263.
December 5, 2013 Case Laws Income Tax AT

Interest on Custom Duty Treated Like Custom Duty Itself for Payment and Accrual Purposes, Supported by Case Law.
December 5, 2013 Case Laws Income Tax AT

Taxpayer's Shed Deemed Business Asset, Section 23(1) Not Applicable, No Notional Rent Income Calculated.
December 5, 2013 Case Laws Income Tax AT

Premature sales tax payment is a capital receipt but not favorable for book profit u/s 115JB.
December 5, 2013 Case Laws Income Tax AT

Advertising Agency Penalized for Not Complying with TDS on Sub-Contractor Payments u/s 194C of Income Tax Act.
December 5, 2013 Case Laws Service Tax AT

Refund Claim Rejected, But Credit Refund from Past Period Allowed in Later Quarters Per Notification No. 5/2006.
December 5, 2013 Case Laws Service Tax AT

Rule 9 (1) Treats 'Invoice' and 'Supplementary Invoice' Equally in Service Tax Payment Obligations.
December 5, 2013 Case Laws Service Tax AT

Sales Tax Not Included in Service Tax Calculation for Composite Contracts; Stay Granted.
December 5, 2013 Case Laws Service Tax AT

Exemption for Commercial Coaching Services Includes More Than Just Standard Textbooks, Broad Application Confirmed with Stay Granted.
December 5, 2013 Case Laws Customs AT

Xanthan Gum correctly classified under Heading No. 39.13 as a natural polymer, not under Heading No. 13.01.
December 5, 2013 Case Laws Central Excise AT

Revenue Department Cannot Alter Excise Exemption Benefits by Imposing New Conditions Like End-Use Certificates.
December 5, 2013 Case Laws Central Excise AT

Bailing Slips Alone Insufficient for Proving Clandestine Removal in Central Excise Case Without Independent Evidence.
December 5, 2013 Case Laws Central Excise AT

Credit Allowed for Sulphur Recovery Units as Capital Goods in High-Speed Diesel Production Process.
December 5, 2013 Case Laws Central Excise AT

Pre-delivery inspection and free after-sales services costs by dealers excluded from vehicle assessable value for tax purposes.
December 3, 2013 Case Laws Income Tax AT

Printing Product Catalogue: Not a Works Contract, No TDS u/s 194C of Income Tax Act.
December 3, 2013 Case Laws Income Tax AT

Whole-Time Director's Remuneration Considered Salary u/s 17(1)(iv) of Income Tax Act.
December 3, 2013 Case Laws Income Tax AT

Separate Accounting for Land Transactions in Civil Contract Works: Income Estimated at 8.
December 2, 2013 Case Laws Central Excise AT

SSI Exemption Valuation Adjusted: Inputs with Exemption No Longer Added to Aggregate Value Determination.
December 2, 2013 Case Laws Central Excise AT

Copper Bronze Castings Classified Under Heading 7419.91, Not Submersible Pump Parts Under Sub-heading 8413.99, Per Central Excise Laws.
December 2, 2013 Case Laws Central Excise AT

Court Rules Longer Limitation Period Unavailable Due to Revenue's Prior Knowledge; Order Set Aside.

1 ....4 5 6 789

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Single Invoice Series Allowed for Multiple Billing Locations Under Sam...

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...

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...