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 4001 to 4050 of 5778 Records

1 ....77 78 79 808182 83 84 85........ 116

December 24, 2015 Case Laws Customs

Undervaluation of import of Dyed Woven Fabrics - rejection of declared price and enhancement of value from US$ 0.70 to US$ 1.05 per mtr. determined by the adjudicating.....
December 24, 2015 Case Laws Customs

Valuation - related parties - technical knowhow fee is for design, drawing and technical information provided to appellant by overseas supplier for setting up of......
December 24, 2015 Case Laws Customs

Whether Optical Fibre Cables (OFC), to be used in Telecommunication, are classifiable under Customs Tariff Heading 8544 and eligible for exemption under Notification No.....
December 24, 2015 Case Laws Customs

Revocation of CHA Licence - there is no provision for granting stay under Rule 41 of the CESTAT Procedure Rules, 1982 - AT
December 24, 2015 Case Laws Customs

EPCG license - Non-fulfillment of export obligations - In fact till date there is nothing on record, even after a lapse of a period of about ten years, the appellants......
December 24, 2015 Case Laws VAT and Sales Tax

By not making refund within time limit prescribed by law i.e. within three months, the Refund Officer has violated law and, therefore, when the department itself made......
December 24, 2015 Case Laws VAT and Sales Tax

Benefit under Section 9(1) of the DVAT for input tax credit - transactions involving the two firms were sham/bogus transactions - validity of order of the Objection......
December 23, 2015 Case Laws Income Tax

Transfer pricing adjustment - in the absence of a machinery provision it would be hazardous for any TPO to proceed to determine the ALP of such a transaction since BLT......
December 23, 2015 Case Laws Income Tax

Compensation on termination of joint-venture agreement - the receipt of ₹ 6080.95 lakhs by the Assessee as a result of the termination of the JVA during AY......
December 23, 2015 Case Laws Income Tax

Addition under Section 68 - ITAT was fully justified in coming to the conclusion that there exists no evidence to establish that there was any re-routing of the money......
December 23, 2015 Case Laws Income Tax

Exemption u/s 54F - LTCG - Even before the sale of the property, he had borrowed housing loan and started construction on the site belonging to him. After the sale, the....
December 23, 2015 Case Laws Income Tax

Levy of penalty u/s 221 - Delay in the remittance of TDS to the Government (TDS) Account - the explanation of the assessee that on account of cash crunch, remittance of.....
December 23, 2015 Case Laws Income Tax

Reopening of assessment - there was no negligence on the part of the assessee in furnishing the required details for completing the assessment. Thus reopening of the......
December 23, 2015 Case Laws Income Tax

Since the operating profit to cost margin of the appellant at 9.26% is higher than the operating profit to cost ratio of the comparable companies at 6.30%, the......
December 23, 2015 Case Laws Income Tax

Foreign agent is not providing any technical service for the purpose of running of the business of the assessee in India. Therefore, the commission paid to the agent is.....
December 23, 2015 Case Laws Income Tax

Interest expenditure on borrowed capital - expenditure is only to contain the losses of the borrower-company, by diverting it to the shareholders to that extent. The......
December 23, 2015 Circulars Central Excise

Imposition of cost by CESTAT on grounds of quality of adjudication order - CBEC issues Instruction
December 23, 2015 Case Laws Service Tax

Technical testing and analysis service - reverse charge - services are imported or not - Proviso to Rule 3(ii) states that when a service is partly performed in India,......
December 23, 2015 Case Laws Service Tax

Denial of rebate claim - receipt of commission on transaction - service was received by the recipient abroad and it is partly performed in India and partly performed......
December 23, 2015 Case Laws Service Tax

Denial of rebate of Service Tax - no nexus between the input services and the exported output service - There is no clear proposition or proposal for this in the show......
December 23, 2015 Case Laws Service Tax

CENVAT Credit - appellant has availed this credit without any documents evidencing the payment of service tax and without specifying input services and the input service....
December 23, 2015 Case Laws Central Excise

Undervaluation of goods - The case set up in the Show Cause Notice was that at the relevant time, manufacturing of electric hair removers and dyers was reserved for SSI.....
December 23, 2015 Case Laws Central Excise

Transaction value u/s 4 or MRP based Valuation u/s 4A - sale of footwear to institutional buyers in bulk - the footwear is an item which is specified under Section 4A,.....
December 23, 2015 Case Laws Central Excise

Valuation - deduction of cash discount / interest on receivables - Invoices for sales on credit terms, interest for the credit period was in built in the credit price - SC
December 23, 2015 Case Laws Central Excise

Clim of refund of duty paid where the demand of duty has been set aside in another case holding the activity is not amount to Manufacture - refund of amount before the......
December 23, 2015 Case Laws Central Excise

Non reversal of outstanding CENVAT Credit while availing SSI Exemption - Rule 11 of CCR - appellant filed the declaration for opting the exemption. Now the duty cast on.....
December 23, 2015 Case Laws Central Excise

Duty demand - revenue neutrality - since the goods were cleared to sister concern whatever duty payable and availed as credit to their own unit hence entire exercise......
December 23, 2015 Case Laws Customs

Classification - imported goods Virginiamycin is a well defined chemical of 100% purity with anti bacterial properties included specifically under Chapter 29 by virtue......
December 23, 2015 Case Laws Customs

Import of Erythritol - Application of Food Safety and Standards (packaging and Labeling) Regulations, 2011 - the contention advanced by the petitioner that the goods in....
December 23, 2015 Case Laws Customs

Availment of CENVAT Credit while claiming Duty drawback - Misdeclaration - This fact cannot be held to be a human error so as to extend the benefit to the appellant. -......
December 23, 2015 Case Laws VAT and Sales Tax

Recovery from wife for husband's dues - Attachment of property - there is nothing on the record to suggest that the husband had any right, title or interest in such......
December 23, 2015 Case Laws VAT and Sales Tax

Misuse of C-Forms / D-Forms - Even assuming for the sake of argument that if there is mis-utilisation of C-Forms or any of the Forms which are issued under the Act, at......
December 23, 2015 Case Laws Companies Law

Appellant floated as many as 27 companies to allure the investors to invest in their different companies on a promise of high returns and funds were collected from the......
December 22, 2015 Case Laws Income Tax

Validity of notice issued u/s 131 - The observation of the learned Single Judge that the authorized officer has trespassed into the house of the assessee and it deserves....
December 22, 2015 Case Laws Income Tax

Treatment of rental receipts for the purpose of Income-tax - Possession of the property was not taken by the tenant. Hence, the monies received by the assesses will not.....
December 22, 2015 Case Laws Income Tax

Rebate u/s 88E of the STT paid while working out the tax under the provisions of Minimum Alternate Tax (MAT) as specified u/s 115JB - rebate u/s 88E had to be allowed......
December 22, 2015 Case Laws Income Tax

Validity of assessment u/s 153C - it is necessary that the satisfaction must be recorded by the AO of the searched person and thereafter the documents are to be handed......
December 22, 2015 Case Laws Service Tax

Levy of penalty for delayed filing of ST-3 return - This penalty of ₹ 4000/- imposed under Section 70 of the Finance Act, 1994 on the appellant assessee does not......
December 22, 2015 Case Laws Service Tax

Refund claim made by the recipient of services - service tax was paid wrongly by the service provider - refund allowed - AT
December 22, 2015 Case Laws Service Tax

Classification of service - The radiographic testing services rendered by the appellants does not fall under the category of photographic services during the relevant period - AT
December 22, 2015 Case Laws Service Tax

Valuation - Inclusion of reimbursement of expenses - it does not have any evidence as to what was the actual amount of such reimbursements and therefore as the......
December 22, 2015 Case Laws Service Tax

CENVAT credit - input services viz. advertisement, DVD film production, campaigning in electronic and print media etc. which were used for collecting capital through IPO....
December 22, 2015 Case Laws Service Tax

Demand of service tax - best judgement assessment - wrong filing of ST-3 return - appellants have adjusted the payables against receivables in the figures given in the......
December 22, 2015 Case Laws Central Excise

Recovery of dues of the company from the Director - the action of the respondents in compelling the petitioner to clear the dues of the company cannot be sustained. - HC
December 22, 2015 Case Laws Central Excise

Due to shortage of space, the appellant kept the imported materials partly adjacent to the factory premises - demand of cenvat credit would arise if the manufacturer......
December 22, 2015 Case Laws Central Excise

CENVAT Credit - Since, the assessee is not a service provider and is only a manufacturer, the credit on the services, when they relate to motor vehicles, are not......
December 22, 2015 Case Laws Central Excise

Manufacture - whether Aluminium wire Rods /Aluminium wires (30 in number) when twisted with a core of steel wires (7 in number) amounts to manufacture of a different......
December 22, 2015 Case Laws Central Excise

CENVAT Credit - Use of capital goods for Job Work - duty of excise paid on debonding of 100% EOU on capital goods claimed as credit - clearance of the goods by a job......
December 22, 2015 Case Laws Central Excise

Denial of exemption claim - yarn waste - there is no irregularity in the clearance of yarn waste free of duty - Benefit of Notification No.30/2004-CE, dt.09.07.2004. allowed - AT
December 22, 2015 Case Laws Customs

Smuggling of goods - export of the smuggled zirconia into India from Malaysia by a premeditated design - Authority failed to conduct overseas enquiry against the racket.....

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