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 December

Home Highlights December

Filter:

Showing 3951 to 4000 of 5778 Records

1 ....76 77 78 798081 82 83 84........ 116

December 27, 2015 Case Laws Service Tax

Business auxiliary service - Valuation - Inclusion of Royalty - Appellant provided service to telecommunication operators to make use of the contents provided to it......
December 27, 2015 Case Laws Service Tax

Rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on any subject or field, other than a commercial training or coaching....
December 27, 2015 Case Laws Service Tax

Adjustment of the amount of service tax - No value of service or service tax had been realised by the appellant from the customers - appellant was entitled to adjust the....
December 27, 2015 Case Laws Service Tax

Whether the activity of transportation services, that is carrying employees of companies from specific points to the factory/establishment and back can be categorized......
December 27, 2015 Case Laws Service Tax

Service Tax law, no where states that if two distinct activities are undertaken or provided in a single agreement, they should not be taxed under the same service category - AT
December 27, 2015 Case Laws Central Excise

Valuation - The appellant was correct in stating that any duty liability discharged on the goods cleared to their own unit is eligible for CENVAT Credit by the unit at......
December 27, 2015 Case Laws Central Excise

CENVAT Credit - appellant themselves filed the revise return to regularize the amount. Thus, there is no material available of suppression of fact with intent to evade......
December 27, 2015 Case Laws Central Excise

The job worker is not entitled to avail cenvat credit after 10.9.2004 on endorsed invoices. - Central Excise audit officers during the verification of the records......
December 27, 2015 Case Laws Central Excise

Denial of cenvat credit to manufacturing activity on the ground that assessee is availing the benefit of composition scheme under works contract to pay service tax - ......
December 27, 2015 Case Laws Central Excise

Transfer of cenvat credit lying unutilized in the accounts of M/s. SPL Polymers Ltd amalgamated with the respondents M/s. Supreme Petrochem, Ltd. - n the present case......
December 26, 2015 Case Laws Customs

Duty demand - Import has obtained the DFIA license by fraud - Transfer of licenses DFIA - Duty demands and interest have been correctly confirmed against all the......
December 26, 2015 Case Laws Customs

Whether the appellants are covered by the Target Plus Scheme, read with the provisions of Handbook of Procedure, in respect of the imports of RBD Palmolein oil made by......
December 26, 2015 Case Laws VAT and Sales Tax

Merely because a chemical may not be recommended for spraying on crops, it cannot be said that it cannot be used for plant protection as it could be added to seeds or to the soil. - HC
December 26, 2015 Case Laws VAT and Sales Tax

Classification of uninterrupted power supply (UPS)- Whether IT product or not - Once the uninterrupted power supply and its parts have been specifically made referable......
December 25, 2015 Case Laws Income Tax

Sale of flats - The AO, the CIT (A) and the ITAT have proceeded on an erroneous legal premise that the agreement entered into by the Assessee with the builder and the......
December 25, 2015 Case Laws Income Tax

Compensation received from the German publisher - Honorarium receipt - receipt represents compensation for the loss of a source of income - capital in nature - not taxable - HC
December 25, 2015 Case Laws Income Tax

Recovery proceedings - Pending appeal before the Commissioner(Appeals) therefore, there shall be stay against further recovery of the tax demand arising out of such......
December 25, 2015 Case Laws Income Tax

Double taxation - It is surprising that AO wants to tax the surrender amount as well as its application which definitely amounts to double addition in the hands of the......
December 25, 2015 Case Laws Income Tax

Addition on account of excess stock found during the course of survey - Assessing Officer has not countered the allegations of the assessee that copy of the inventory......
December 25, 2015 Case Laws Income Tax

There is no transfer of capital asset by way of distribution of capital asset at the time of making the payments to the retiring partners and therefore, no capital gain.....
December 25, 2015 Case Laws Income Tax

The Assessing Officer, instead of complying with the provisions of section 153C, proceeded with the reassessment under section 147/148 which is not applicable to search.....
December 25, 2015 Case Laws Income Tax

Nature of payments made by assessee franchise to BCCI towards right to operate IPL franchises of 'Deccan Chargers' (DC) for a period of ten years - the franchise fee......
December 25, 2015 Case Laws Income Tax

Anonymous donations to be taxed under section 115BBC(1) - We find that Assessing Officer had called for the details of donations received by the assessee, which the......
December 25, 2015 Case Laws Income Tax

Disallowance of unpaid sales Tax due in the previous years - shown as a contingent liability. - there is no impact in the Profit & Loss account since the assessee had......
December 25, 2015 Case Laws Service Tax

Rent a cab Service - pick-up and dropping of the employees in the SEZ - Whether, this will result in service provided to SEZ hence not eligible to service tax - prima......
December 25, 2015 Case Laws Service Tax

Manpower supply service - The contract is only concerned with the agreed amount to be paid to the contractor. Bifurcation of the receipt does not ipso facto take away......
December 25, 2015 Case Laws Service Tax

Denial of CENVAT credit on photography / validation service, transit insurance service and insurance service - Nexus with manufacturing activity - any amount which has.....
December 25, 2015 Case Laws Service Tax

Denial of CENVAT Credit - input service - Clearance of goods from factory gate - prima facie view taken by the tribunal in the stay matter cannot have precedent value - AT
December 25, 2015 Case Laws Central Excise

Supply of goods to SEZ units by DTA suppliers - deemed export - procedure not followed - Rebate to of CVD paid claimed under Rule 18 of the Central Excise Rules, 2002 on....
December 25, 2015 Case Laws Central Excise

It is by now well settled that in a taxing statute there is no scope of any intendment and the same has to be construed in terms of the language employed in the statute.....
December 25, 2015 Case Laws Central Excise

Discrepancy in RG-1 Register - clandestine manufacture and clearance of fabrics - The charges of clandestine activities are required to be adjudicated by appreciating......
December 25, 2015 Case Laws Central Excise

Denial of CENVAT Credit - input services - renting of immovable property service is having direct nexus in the manufacture of goods - credit allowed - AT
December 25, 2015 Case Laws Central Excise

Imposition of penalty - Clandestine removal of goods - Merely because he was the General Manager for a limited period, cannot make him liable to penalty under Rule 209A.....
December 25, 2015 Case Laws Central Excise

Once the bona fide of the appellants are not being doubted for the purpose of imposition of penalty, the same cannot be doubted for the purpose of invocation of longer period. - AT
December 25, 2015 Case Laws Central Excise

Rebate claims - export of goods - defect in the original application - Bar of limitation - neither Rule 18 nor notification of GOI prescribe any procedure for claiming......
December 25, 2015 Case Laws Customs

Auction of goods by the port authorities due to non clearance - the question of non-issuance of notice before the public auction does not arise. Even after paying the......
December 25, 2015 Case Laws Customs

Classification under CTH 3004 or under CTH 9018 - Import of Extraneal Peritoneal Dialysis Solution with 7.5% Icodestrin - CPAD is rightly classifiable under Chapter heading 9018. - AT
December 25, 2015 Case Laws VAT and Sales Tax

Whether the sale price received by the Appellant on sale of used motor vehicles could not be included in the turnover as it was exempt from tax under Section 6(3) of the....
December 25, 2015 Case Laws VAT and Sales Tax

Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC
December 24, 2015 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - AO did not make befitting inquiry in the given circumstances and the CIT has held the assessment order to be erroneous and......
December 24, 2015 Case Laws Income Tax

Where the assessee, due to certain scheme, made premature payment of deferred sales-tax and on such payment entire liability to pay tax stood discharged, section 41(1)......
December 24, 2015 Case Laws Income Tax

Disallowance of salary payment - The AO had recoded the statement of six persons and no adverse inference had been drawn by him. The other four persons were not made......
December 24, 2015 Case Laws Income Tax

Unaccounted purchase - Even if we consider the first purchase to have been made out of unaccounted income, the estimated profits from the unaccounted sales would be more....
December 24, 2015 Case Laws Income Tax

If the assessee has consistently treated the shares investment account as her investment for long-term purposes and has not shifted the stock in investment account to......
December 24, 2015 Case Laws Wealth-tax

Determination of net wealth - Inclusion of leasehold interest -Appellant certainly has an interest in the property for a period of 95 years. This is sufficient to hold......
December 24, 2015 Case Laws Service Tax

Demand of service tax on advances received - services are yet to be provided - The advance is only an amount given as kind of earnest money and for which the appellant......
December 24, 2015 Case Laws Central Excise

Refund - Unjust enrichment - duty was paid under protest during the pendency of the adjudication proceedings - there was no question of passing on this element of duty......
December 24, 2015 Case Laws Central Excise

100% EOU - payment of duty at the time of debonding - petitioners are permitted to pay the excise duty foregone from the legally availed Cenvat credit account. Upon the.....
December 24, 2015 Case Laws Central Excise

Duty demand - The assessee cannot insist upon cross-examination of all the informer, especially the statement of whom may not be relied upon by the Department for......
December 24, 2015 Case Laws Customs

Violation of Regulation 13 (O) of Custom House Agents Licensing Regulations, 2004 - petitioner presented goods for export on behalf of fictitious/bogus exporter whom he.....

1 ....76 77 78 798081 82 83 84........ 116

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

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: 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...