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

Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter 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 Improper Service of GST Demand Notice on Portal... 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

Follow us:

Highlights / Annotations / Catch Notes For December

Home Highlights December

Filter:

Showing 5951 to 6000 of 6668 Records

1 ....116 117 118 119120121 122 123 124........ 134

December 15, 2013 Case Laws Income Tax AT

Reimbursements by Principal Companies Aren't Income or Savings for Assessee, Notional Income Clarified in Tax Case Law.
December 15, 2013 Case Laws Income Tax AT

Director's Role in Identifying Irrecoverable Loans and Bad Debts Under Income Tax Laws.
December 14, 2013 Case Laws Service Tax AT

Service Tax Demand Only Sustainable for Monthly Parking Income from Mall Shop Owners, Totaling Rs. 9,63,645.
December 14, 2013 Case Laws Service Tax AT

Service Tax Shortfall Uncovered in Investigation Leads to Confirmed Demand and Penalties for Non-payment.
December 14, 2013 Case Laws Service Tax AT

Authorities Wrongly Deny Cenvat Credit Refund Due to Non-Registration, Decision Not Supported by Law.
December 14, 2013 Case Laws Service Tax AT

Re-rubberisation of Old Rollers Classified as Business Auxiliary Service Under Clause 65(105)(zzb) for Tax Purposes.
December 14, 2013 Case Laws Service Tax AT

CENVAT Credit Approved by Assistant Commissioner; Stay Granted Amidst Revenue Department's Non-Dispute Over Letter's Contents.
December 14, 2013 Case Laws Customs AT

Applicant Fails to Establish Prima Facie Case; Goods Misdeclared as Industrial Salt, Found to be Fertilizer Grade Potassium Chloride.
December 14, 2013 Case Laws Customs AT

Court Rules on Timing of Crude Palm Oil Quantity Measurement Post-Import; Fresh Dip Impractical After Clearance.
December 14, 2013 Case Laws Income Tax HC

Room Tariffs Qualify for Deductions u/s 80HHD as Part of Services to Foreign Tourists.
December 14, 2013 Case Laws Income Tax HC

Court Rules No Tax Addition for Unreceived Damages Claim in Enhanced Compensation Case.
December 14, 2013 Case Laws Income Tax HC

High Court Upholds Order: Assessing Officer's Error on Exempt Income Expenditure Affects Book Profits Calculation u/ss 115JA, 115JB.
December 14, 2013 Case Laws Income Tax HC

High Court Emphasizes Mandatory Prior Approval u/s 158BG to Prevent Misuse by Lower Authorities.
December 14, 2013 Case Laws Income Tax HC

Court Upholds Rejection of Books Due to Unexplained Profit Decline; Profit Estimation by Officer Deemed Reasonable.
December 14, 2013 Case Laws Income Tax AT

Ignoring Grounds in Appeal Recognized as Mistake u/s 254(2) of the Act.
December 14, 2013 Case Laws Income Tax AT

Expenses from Abandoned Film Projects Deductible, Not Capital Assets, Says Regulation.
December 14, 2013 Case Laws Income Tax AT

Transfer pricing adjustments mandate benchmarking transactions with associated enterprises against non-associated ones to ensure market-aligned pricing.
December 14, 2013 Case Laws Income Tax AT

Assessee retains eligibility for Section 54 exemption after investing in FDRs and using a loan for new asset purchase.
December 14, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Business Unit Sale Price Should Not Count Towards Turnover According to Agreement Terms.
December 13, 2013 Case Laws Central Excise AT

Suppliers Not Liable for Procurer's Use of Cleared Goods Under Central Excise Exemption Notification No. 6/2006.
December 13, 2013 Case Laws Central Excise AT

Tax Exclusion: Externally Purchased Items Incorporated into Assembled Plants Excluded from Assessable Value.
December 13, 2013 Case Laws Central Excise AT

Rule 16: Reverse Cenvat Credit When Show Cause Notice Identifies Goods as Non-Excisable Under Central Excise Rules.
December 13, 2013 Case Laws Service Tax HC

High Court Rules: Orders Under Service Tax Voluntary Compliance Encouragement Scheme Are Appealable Under Finance Act 2013.
December 13, 2013 Case Laws Service Tax AT

CENVAT Credit Denied for Tower Components Used with Antennas; Not Classified as Capital Goods or Inputs.
December 13, 2013 Case Laws Service Tax AT

Appellant's Tax Payment Under Mining Services from 2007 Shows No Intent to Evade Tax in Testing Services.
December 13, 2013 Case Laws Service Tax AT

Court Grants Conditional Stay in Case on Waiver of Pre-Deposit; Revenue-Neutrality Plea Considered Compelling.
December 13, 2013 Case Laws Customs AT

Electric Motor Import Valuation from China Stands; No Evidence to Discard Transaction Value or Enhance Assessable Value.
December 13, 2013 Case Laws Income Tax HC

Court Rules Against Assessee; Section 68 Additions Sent Back to ITAT for Re-evaluation on Shareholder Credibility.
December 13, 2013 Case Laws Income Tax HC

Assessing Officer Must Address Assessee Objections on Chapter X Before TPO Referral for Transfer Pricing Adjustments.
December 13, 2013 Case Laws Income Tax HC

Court Rules TDS u/ss 194C & 194I Applies to Machinery Use Agreements Beyond Immovable Property Contexts.
December 13, 2013 Case Laws Income Tax HC

Authorities Err in April 1, 1981 Property FMV by Using Inadmissible Evidence, Ignoring Assessee's Accurate Calculation Memo.
December 13, 2013 Case Laws Income Tax HC

Assessing Officer to Decide on Successor's Tax Penalty Liability u/s 271(1)(c) of Income Tax Act.
December 13, 2013 Case Laws Income Tax AT

Interest Deduction Denied for Second Loan Used to Repay Original Loan Unless Proven to ITO's Satisfaction.
December 13, 2013 Case Laws Income Tax AT

Molasses and bagasse sales exempt from TCS; not considered scrap under Explanation (b) to section 206C of Income Tax Act.
December 13, 2013 Case Laws Income Tax AT

Sections 87 and 88A-88E Apply Post-Calculation u/s 115JB of Income Tax Act.
December 12, 2013 Case Laws Central Excise AT

Stay Extension Granted Due to Tribunal Backlog and Supply/Demand Mismatch, Not Appellants' Actions.
December 12, 2013 Case Laws Central Excise AT

Brown Sugar Not Classified as Waste; Rule 6(3)(b) of Cenvat Credit Rules Still Applies for Tax Purposes.
December 12, 2013 Case Laws Central Excise AT

Zero Duty Demand for Used Glass Bottles and Plastic Crates u/r 16 of Central Excise Rules 2002.
December 12, 2013 Case Laws Central Excise AT

Ground Rent Excluded from Taxable Value: Considered Interest on Receivables, Not Storage Charges or Part of Assessable Value.
December 12, 2013 Case Laws Central Excise AT

Capital goods written off but not cleared from the factory don't incur duty liability when they remain on-site.
December 12, 2013 Case Laws Service Tax AT

Conditional Stay Granted on Service Tax for Tamil Nadu Slum Clearance Board Housing Project; Government Retains Ownership.
December 12, 2013 Case Laws Service Tax AT

SEZ and DTA units are separate entities for service tax; tax applies only with two distinct legal persons.
December 12, 2013 Case Laws Income Tax HC

Court Upholds Disallowance u/s 43A(3) for Cash Payment to Lorry Driver; No Evidence of Dual Role Found.
December 12, 2013 Case Laws Income Tax AT

Foreman dividends from chit funds are taxable for businesses seeking profit, disqualifying mutuality principle claims.
December 12, 2013 Case Laws Income Tax AT

Company's Short-Term Loans and Deposits Taxed as Business Profits Under Business Gains Tax Rules.
December 12, 2013 Case Laws Income Tax AT

Section 43(5) Inapplicable to FIIs: Securities Income Classified as Capital Gains u/s 115AD Explanation.
December 12, 2013 Case Laws Income Tax AT

Appellate Authority Can Consider Unclaimed Deductions; Section 10A Deduction Granted to Appellant.
December 12, 2013 Case Laws Income Tax AT

CIT Must Verify Fund Source and Use Before Granting Charitable Status u/s 12AA; Application Rejected.
December 12, 2013 Case Laws Income Tax AT

Additions in Section 153A Assessment Removed Due to Lack of Seized Material or Concrete Evidence.
December 12, 2013 Case Laws Income Tax AT

Charitable Institution Seeks Renewal of Tax Exemption u/s 80G(5) for Income Used Exclusively for Charity.

1 ....116 117 118 119120121 122 123 124........ 134

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Eligibility for ITC on Bank Charges Under GST: Comply with Section 16,...

F: Haryana Office Can Surrender GST Registration Due to No Taxable Transa...

F: Client Seeks GST Advice on E-Book Sales via Google Play Books; Payment...

F: Restaurant Company Can Claim Refunds for Unutilized ITC in Masala Trad...

F: Guidance Sought for GST Audit and Assessment Process to Supreme Court,...

F: Clarification on GST return filing for resold auction items under Sect...

F: Manufacturing Firm Challenges Denial of Cenvat Credit on Catering Serv...

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...

H: Assessment Orders Invalidated Under Section 153A Due to Mechanical App...

H: Reassessment Under Section 147 Quashed: Reopening Based on Change of O...