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 Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... 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 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 5101 to 5150 of 5778 Records

1 ....99 100 101 102103104 105 106 107........ 116

December 12, 2013 Case Laws Service Tax

Construction of residential complexes - construction is done for Tamil Nadu State Slum Clearance Board which is a extended arm of the State Govt and the Govt appears to.....
December 12, 2013 Case Laws Service Tax

Units in SEZ and DTA Seperate legal entity or not - In the case of service tax levy, presence of two persons is a must and these persons have necessarily to be legal......
December 12, 2013 Case Laws Income Tax

Cash payment to lorry driver - assessee's only claim before the authorities was that the driver acted in dual capacity, for which there is no evidence - disallowance u/s....
December 12, 2013 Case Laws Income Tax

Chit funds - Taxability of foreman dividend - The assessee was a business concern and its aim was to make profits and, thus, the principles of mutuality could not be applied to it - AT
December 12, 2013 Case Laws Income Tax

On occasions when the company left with surplus business funds, which were deployed in making short-term inter-corporate deposits and loans and advances - net of the......
December 12, 2013 Case Laws Income Tax

Sec. 43(5) has no application to FIIs in respect of “securities” as defined in Explanation to sec. 115AD, income from whose transfer is considered as short term or long.....
December 12, 2013 Case Laws Income Tax

The first appellate authority has power to entertain a claim of deduction not made before the Assessing Officer - The appellant is eligible for deduction u/s 10A - AT
December 12, 2013 Case Laws Income Tax

Rejection of application for registration u/s 12AA – Before deciding the entitlement for registration as charitable institution, CIT should verify the source of funds......
December 12, 2013 Case Laws Income Tax

Assessment u/s 153A – The addition was made on estimated basis and on assumptions without referring to the specific information in the seized material or any other......
December 12, 2013 Case Laws Income Tax

Renewal of exemption u/s 80G(5) - During the course of carrying on charitable activities, the charitable institution may earn some income but the income so earned has to....
December 12, 2013 Case Laws Income Tax

The withholding of interest without any justifiable reason in an arbitrary manner will entitle the assessee to claim interest on interest - AT
December 12, 2013 Case Laws Income Tax

The amount of discount offered to prepaid distributor was in nature of commission and liable to tax deduction at source under Section 194H - AT
December 12, 2013 Case Laws Income Tax

Validity of assessment u/s 143(3) - Insertion of S.292BB has taken away the right of the assessee to challenge the validity of assessment or reassessment proceedings......
December 11, 2013 Case Laws Central Excise

Interest on the delayed payment of cess under Oil Industry (development) Act, 1974 cannot be demanded under the provisions of Central Excise Act and Rules made there under - AT
December 11, 2013 Case Laws Central Excise

Tea was 'nil' rate of duty prior to 27.02.1999 - By Finance Bill, 1999, duty was imposed, which would be forced into law on the midnight - the clearances made by the......
December 11, 2013 Case Laws Central Excise

When the same edible oil is packed in the packing of 200ml or less cannot be considered as preparation for use on hair in the absence of any evidence that the......
December 11, 2013 Case Laws Central Excise

The approach of the department is absurd - in absence of any evidence showing clandestine removal it cannot be alleged that there was unexplained shortage of Cenvat......
December 11, 2013 Case Laws Central Excise

Valuation of Free samples - Free samples cleared without paying duty on MRP basis – the only way left is to assess the value based upon M.R.P. of similar goods after......
December 11, 2013 Case Laws Central Excise

Refund claim as per Notification No. 56/2002-CE – goods could not be brought back in the factory within six months period - Rule 16 is different from Rule 16 (C) and the....
December 11, 2013 Case Laws Service Tax

In view of the explicit provision in law for centralised registration, the denial of CENVAT credit on the ground that individual premises from where service is rendered.....
December 11, 2013 Case Laws Service Tax

It some more credit has been taken by the service recipient then such service recipient should have been issued show-cause-notice for reversal of excess cenvat credit......
December 11, 2013 Case Laws Service Tax

Valuation - Whether the value of diesel supplied by the service recipient free of cost, to the assessee service provider ought to be included in the gross value - held no - AT
December 11, 2013 Case Laws Service Tax

Penalty u/s 76 - Service Tax discharged before show cause notice was issued u/s 73(3) - It is unfortunate that inspite of statutory provisions, the authorities have......
December 11, 2013 Case Laws Service Tax

Demand of service tax - If the appellant procures milk itself for use in manufacture that totally out of scope of Service Tax law from levy of Service Tax - AT
December 11, 2013 Case Laws Customs

Penalty u/s 112 - EPCG - When the notification itself provides for a situation where an importer is not able to fulfil the obligation, the question of violation of......
December 11, 2013 Case Laws Income Tax

The Tribunal does not have power to review its judgment under Section 254(2) of the Act, which authorises the Tribunal to only correct its mistakes - HC
December 11, 2013 Case Laws Income Tax

Whether there is notional income on advances given to closely associated group - There is no statutory obligation on the assesse that the assessee must charge interest......
December 11, 2013 Case Laws Income Tax

Registration u/s 12AA - object to impart education - mere charging of high fees is also not the ground for rejection of registration - HC
December 11, 2013 Case Laws Income Tax

Recovery of tax - The notices issued to the petitioner were wholly without jurisdiction and clearly indicate exercise of unauthorised and illegal power by the Tax......
December 11, 2013 Case Laws Income Tax

Directions for special audit - Where satisfaction has been arrived at, in bonafide manner after making a genuine and past attempt to understand the accounts and after......
December 11, 2013 Case Laws Income Tax

The assessee (Co-operative Bank) was justified in not recognizing interest income from non-performing assets in consonance with the notification issued by the RBI and......
December 11, 2013 Case Laws Income Tax

Whether deduction u/s. 10A is allowed if in the initial year assessee has not carried out any manufacturing activity – unless relief granted for the first assessment......
December 11, 2013 Case Laws VAT and Sales Tax

Liability to sales tax - sale of specifically named ships - all these being specific goods located outside the State of Tamil Nadu, the transactions are not chargeable to tax - HC
December 10, 2013 Case Laws Central Excise

Eligibility for the Exemption Notification -Ultra-Sound Scanner system - the scanner has to be considered as the main item and the 'probe', a part of the scanner and a.....
December 10, 2013 Case Laws Central Excise

Remission of duty – Goods destroyed in fire – the expression “natural causes” and “unavoidable accident” are required to be given reasonable and liberal meaning and a......
December 10, 2013 Case Laws Service Tax

Denial of refund claim - The fact that expenses are re-imbursed by the appellant to M/s. American Express (I) Pvt. Ltd. does not make them eligible to CENVAT credit in......
December 10, 2013 Case Laws Service Tax

Construction of residential complex services cannot be liable to Service Tax prior to 01.06.2007, if the appellant has paid VAT on the impugned activity as Works Contract - AT
December 10, 2013 Case Laws Service Tax

Business Auxiliary Services - Facility for passport and visa related work to individuals - Service rendered by the appellant does not fall under any category of......
December 10, 2013 Case Laws Income Tax

Gift from stranger - NRI gift could not be accepted as genuine unless the assessee was able to prove natural love and affection and financial capacity of the donor - HC
December 10, 2013 Case Laws Income Tax

Penalty under section 271(1)(c) – assessee in bona fide belief that Dharmada collections were not part of its income but were diverted by an overriding title towards......
December 10, 2013 Case Laws Income Tax

Discontinued Business - Disallowance out of depreciation and disallowance out of travelling, repairs, insurance expenses – expenses incurred to protect the business......
December 10, 2013 Case Laws Income Tax

Registration under section 12A – If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be a charitable purpose - AT
December 9, 2013 Case Laws Central Excise

Penalty under Rule 15(2) of CENVAT Credit Rules - credit has been reversed when the audit pointed out the same – it cannot be said that there was suppression of fact or.....
December 9, 2013 Case Laws Central Excise

Demand of interest - the demand of interest which is beyond the period of one year from the date of issuance of show-cause notice is unsustainable - AT
December 9, 2013 Case Laws Central Excise

Benefit of SSI Exemption - Brand name - Mobike parts sold under own brand name and Logo of different mobike manufacturers mentioned for their identification only -......
December 9, 2013 Case Laws Central Excise

Benefit of Exemption Notification 6/2003 – addition of saccharine would not result in sweetened scented supari rather than only scented supari - exemption allowed - AT
December 9, 2013 Case Laws Service Tax

Benefits under exemption Notification No. 41/2007-ST dated 16.10.2007 - Terminal handling charges - eligible for refund - refund once paid is not to be recovered - AT
December 9, 2013 Case Laws Service Tax

Denial of CENVAT Credit - Once the student passed their coaching classes these activities of catering and photography and tent services cannot be said to have been used.....
December 9, 2013 Case Laws Customs

As per Notification No. 148/94, serial No. 8, the only condition is that the assessee should be a registered society for free distribution to the poor and needy. As the.....
December 9, 2013 Case Laws Income Tax

Whether long term loss can be set-off against capital gains u/s 50 from sale of depreciable assets - Held yes - HC

1 ....99 100 101 102103104 105 106 107........ 116

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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

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 ...

A: Director Identification Number