Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Rights Issue Framework Streamlined: 23-Day... TaxTMI Improper GST Notice Service Through Portal Only... TaxTMI Power Finance Corporation's Ten Year Zero Coupon... TaxTMI Assessment Orders Invalidated Under Section 153A... TaxTMI Reassessment Under Section 147 Quashed: Reopening... TaxTMI Customs Commissionerate Announces Electronic Refund... TaxTMI Incomplete Job Work Challans Justify GST Penalty... TaxTMI Fruit Juice-Based Drinks Correctly Classified Under... TaxTMI GST Authority's Order Quashed for Failing to... TaxTMI Extension of Customs Duty and Agriculture... TaxTMI Government Amends Customs Notifications Setting 5%... TaxTMI GST Proceedings Quashed: Section 73 Show Cause... TaxTMI Goods Must Be Released When Seizure Period Expires... TaxTMI Title: Royalty Payment Withholding Conditional;... TaxTMI Solar Power Generation to Grid Constitutes "Supply"... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For December

Home Highlights December

Filter:

Showing 5901 to 5950 of 6668 Records

1 ....115 116 117 118119120 121 122 123........ 134

December 18, 2013 Case Laws Income Tax HC

High Court Rules Insufficient Grounds for CIT to Use Section 263 Against Assessee's Deduction and Depreciation Claims.
December 18, 2013 Case Laws Income Tax HC

Assessing Officer, Not CIT(A), Evaluates Creditworthiness and Genuineness u/s 68 of Income Tax Act.
December 18, 2013 Case Laws Income Tax HC

Court Upholds Appellant's Registration: Activities Still Genuine Despite Changes to 'Charitable Purpose' Definition u/s 12AA(3.
December 18, 2013 Case Laws Income Tax AT

Section 80IC Deduction Allowed: Business Not in Prohibited Category, Res Judicata Principle Applied in Tax Assessment.
December 18, 2013 Case Laws Income Tax AT

Income Reported as Agricultural u/s 139(1) Cannot Be Altered in Assessment u/ss 153C, 153A, & 143(3).
December 18, 2013 Case Laws Income Tax AT

Section 263 Order Doesn't Stop CIT(A) from Hearing Taxpayer's Appeal on Disputed Assessment; Proceedings Are Independent.
December 17, 2013 Case Laws Central Excise AT

Cenvat credit allowed for paint used on plant and machinery u/r 2(k); paint is defined as an 'input.'.
December 17, 2013 Case Laws Central Excise AT

Company Liable for Penalties on Cenvat Credit, Not Its Director, Says Court Decision.
December 17, 2013 Case Laws Service Tax AT

Manpower Supply vs. Recruitment: Service Tax Implications When Payments Include Commission.
December 17, 2013 Case Laws Service Tax AT

Court Rules Material Costs Excluded from Service Tax Under Notification No. 12/2003-ST When Separately Invoiced.
December 17, 2013 Case Laws Service Tax AT

Refund Claim Denied: Excess Tax Payments Recorded Without Customer Debits, Indicating No Transfer of Tax Burden.
December 17, 2013 Case Laws Service Tax AT

Equipment Supply and Construction Contracts Must Be Separate for Service Tax Calculations Under Tax Rules.
December 17, 2013 Case Laws Service Tax AT

Appellant Not Part of Licensee's Business Process; No Business Support Services Provided in Mall Case; Stay Granted.
December 17, 2013 Case Laws Service Tax AT

Service Tax Demand Confirmed: Registration Fees Included in Taxable Value, Non-Refundable if No Purchase Made.
December 17, 2013 Case Laws Service Tax AT

Foreign Branch Services Consumed Abroad Deemed Non-Taxable; Case Remanded for Further Verification.
December 17, 2013 Case Laws Service Tax AT

IT Software Testing and Analysis Services Included u/s 65(106) Effective from May 16, 2008.
December 17, 2013 Case Laws Income Tax AT

Assessee Must Prove Commission Rates with Associated Enterprises Are at Arm's Length Price or Face Consequences.
December 17, 2013 Case Laws Income Tax AT

Dealership networks classified as intangible assets u/s 32(1)(ii) of Income Tax Act; eligible for 25% depreciation.
December 17, 2013 Case Laws Income Tax AT

Trust's Exemption Denied: Significant Violation of Objectives Invalidates Original Registration Basis u/ss 11 and 10(23C).
December 17, 2013 Case Laws Income Tax AT

Denial of Section 54F exemption during Section 154 rectification for TDS claim not feasible per Section 143(1).
December 17, 2013 Case Laws Income Tax HC

Court Rules Section 142(1) Notice Not Equivalent to Section 143(2) for Reassessment u/s 147.
December 17, 2013 Case Laws Income Tax AT

Warehouse Rental Income Taxed as Business Income, Not House Property, Due to Consistent Past Assessments.
December 17, 2013 Case Laws VAT and Sales Tax HC

Forty-sixth Amendment: Court Questions Impact on Doctrine of Mutuality in VAT and Sales Tax Cases.
December 17, 2013 Case Laws VAT and Sales Tax HC

Court Rules Tax Demand Unjustified: No Evidence of Involvement in Central Sales, Best Judgment Assessment Not Needed.
December 16, 2013 Case Laws Central Excise AT

Eligibility for Notification No. 63/95-CE: Job Workers and Vendors Supplying to Defence Not Entitled to Exemption Benefits.
December 16, 2013 Case Laws Central Excise AT

Three-Wheeler Tax Assessment Excludes Tool Kits and Jack Assemblies from Assessable Value Under Central Excise Rules.
December 16, 2013 Case Laws Central Excise AT

Section 11AC Penalties: Presumptions Can't Replace Concrete Evidence in Central Excise Act Case.
December 16, 2013 Case Laws Central Excise AT

Company Denied Refund for Education Cess Under Notification 56/2002 Due to Payment via Personal Ledger Account.
December 16, 2013 Case Laws Service Tax AT

CENVAT credit denial overturned due to procedural lapse; Advice of Transfer Debit use not valid grounds for denial.
December 16, 2013 Case Laws Service Tax AT

CENVAT Credit Denial Challenged for Cafeteria Rental; Credit Allowed Pre-Registration Period as Input Service.
December 16, 2013 Case Laws Service Tax AT

Meal Vouchers Not Payment Systems, Service Tax Upheld for Promoting Goods and Services for Affiliates.
December 16, 2013 Case Laws Service Tax AT

Two-Year Management Course Aids Employment but Not Classified as Vocational for Service Tax Purposes.
December 16, 2013 Case Laws Service Tax AT

Appellant Not Liable for Service Tax: Job Work, Not Manpower Services, Confirms Tribunal Decision.
December 16, 2013 Case Laws Service Tax AT

Court Grants Stay on Classifying NHAI Services as Business Auxiliary; Classification Deemed Inconceivable by Court.
December 16, 2013 Case Laws Customs AT

Battery Imports for Cell Phones Classified as Accessories, Eligible for Customs Benefits Under Relevant Notification.
December 16, 2013 Case Laws Income Tax HC

Interest u/ss 234A, 234B, 234C Applies Only to Actual Income, Not Notional or Projected Earnings.
December 16, 2013 Case Laws Income Tax HC

Directors Not Liable u/s 179 If Tax Recovery Failure Isn't Due to Gross Neglect or Misfeasance.
December 16, 2013 Case Laws Income Tax HC

Assessee Entitled to Set-Off by Determining Peak Credit Despite Disbelief in Genuineness of Individuals' Funds.
December 16, 2013 Case Laws Income Tax HC

Employee Contributions to Approved Funds Exempt from Tax Under Income Tax Act Section 10(23AAA.
December 16, 2013 Case Laws Income Tax HC

Land and Building Valuation u/s 50C: Consider Sub Registration Authority Figures or Departmental Valuation Officer Report for Tax Assessment.
December 16, 2013 Case Laws Income Tax AT

Overseas Branch Expenses and Deductions: Section 44C and Section 36(1)(viia) Interplay in Income Tax Act.
December 16, 2013 Case Laws Income Tax AT

Dissolved Company Assessment Invalid u/s 560 of Companies Act, 1956, Despite Participation in Proceedings.
December 16, 2013 Case Laws Income Tax AT

Appellant's Business Expansion Expenses Approved as Deductible u/s 37 of the Income Tax Act.
December 16, 2013 Case Laws Income Tax AT

Cutting and Polishing Diamonds Not Considered Manufacturing for Additional Depreciation Under Tax Laws.
December 16, 2013 Case Laws Income Tax AT

Court Rules Jewelry Sale for Charity Not Assessee's Income; Unexplained Cash Credit Cleared.
December 16, 2013 Case Laws Income Tax AT

Finance Act 2006 amends Section 142(1) to remove time limits on issuing notices, effective retroactively from April 1990.
December 16, 2013 Case Laws VAT and Sales Tax HC

Trademark Use Transfer Subject to Sales Tax as Intangible Goods Under Legal Review.
December 15, 2013 Case Laws Central Excise AT

Appellant Contests Excise Duty on Rectified Spirit; Asserts Only Denatured Ethyl Alcohol is Excisable.
December 15, 2013 Case Laws Income Tax AT

Repair Costs for Godown Roads Are Not Capital Assets According to Recent Findings.
December 15, 2013 Case Laws Income Tax AT

Service of Notice u/s 143(2) Challenged: Assessing Officer Failed to Confirm CA's Authority to Receive on Firm's Behalf.

1 ....115 116 117 118119120 121 122 123........ 134

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Company Considers Surrendering Haryana GST Registration Due to Lack of...

F: Service Tax Liability Debate: Payment Certificate Timing Pre-GST and E...

F: Single Show Cause Notice for Multiple Years: Can Section 74 Be Changed...

F: Restaurant Company Explores Separate GST Registration for E-commerce M...

F: Appealing GST ITC Disallowance? Consider Supplier Certificate, Circula...

F: E-invoicing Not Required for B2C Transactions via E-commerce, Only Man...

F: Can You Claim ITC on Bank Charges Under GST? Section 17 Not a Barrier,...

F: GST on E-Books Sold via Google Play: 5% Rate Applies to Electronic Ver...

F: GST Obligations for Reselling Auctioned Goods: Section 7(1)(a) Covers ...

H: DGFT Proposes Amendments to SCOMET Export Authorization Rules for "Sto...

H: Rights Issue Framework Streamlined: 23-Day Completion, 7-Day Subscript...

A: Offences Under GST Law: Section 133 Holds Officers Liable for Violatio...

A: GST Composition Scheme: Simplifies Compliance but Restricts ITC, Inter...

A: Demand Notices Void Without Valid Orders; Officers Must Issue Carefull...

A: Supreme Court: IBC Moratorium in Section 96 Doesn't Cover Regulatory P...

A: Empowering women in global trade boosts economic growth and gender equ...

A: Explaining Anti-Dumping, Safeguard, and Countervailing Duties: Protect...

A: Anti-dumping duties protect domestic industries from unfair foreign co...

A: Temporary Safeguard Duties Aim to Shield Local Industries from Import ...

A: India Imposes 20% Countervailing Duty on Chinese Saccharin Imports to ...

A: Guide to Financing Options for MSME Exporters: Navigate Export Credit,...

A: Global Trade Boom: Explore New Markets and Sustainable Trends in E-com...

A: Understanding India's Letter of Credit System: Key Frameworks and Regu...

A: Mastering Letters of Credit in International Trade: Key Practices for ...

A: Understanding Letters of Credit: Key Parties, Types, and Importance in...

H: GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms...

H: Assessment Orders Nullified After Tax Officer Denied Requested Persona...

H: 60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandat...

H: Improper GST Notice Service Through Portal Only Violates Natural Justi...

H: GST Appeal Rejection Overturned: Small Business Owner Gets Second Chan...

↑Top