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 Income Tax Assessment Notice Issued by... 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 Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For February of 2015

Home Highlights February February 2015 Year 2015

Filter:

Showing 351 to 381 of 381 Records

1 ....4 5 6 78

February 3, 2015 Case Laws Service Tax

Denial of benefit of VCES - If an issue, which was the subject matter of an earlier notice or on which the determination has already been done in respect of any period,....
February 3, 2015 Case Laws Service Tax

If the Bank requires the appellant to verify and report on the financial position of the prospective/potential customer identified by the Bank and got the report within.....
February 3, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Merchant Banking Services - denial of credit on the basis of a challan for the reason of fraud, collusion, suppression of facts, etc., would......
February 3, 2015 Case Laws Service Tax

Rent a cab service - whether the service of providing buses on contract basis by the appellant to various factories and firms on monthly rental basis can be classified......
February 3, 2015 Case Laws Service Tax

Utilisation of Cenvat credit for payment under Reverse charge - the situation is revenue neutral in as much as even if the impugned service tax was paid in cash, the......
February 3, 2015 Case Laws Service Tax

The expression inclusive of taxes only means that there would be no further rise in the value of the contracts and there is nothing in the said contract that service tax....
February 3, 2015 Case Laws Central Excise

Manufacture - fixation of glass in already manufactured doors cannot be held to be emerging of a new product inasmuch as doors remain doors and windows remains windows. - AT
February 3, 2015 Case Laws Central Excise

Adjustment of refund with interest due on belated duty - adjustment of sanctioned rebate claims against the interest amount, which never stand adjudicated by the......
February 3, 2015 Case Laws Customs

100% EOU or free trade zone - there was no manufacturing operation at all carried out by the appellant - When the goods imported were declared to be used in......
February 3, 2015 Case Laws Indian Laws

Method for quantification of petroleum oil - when the Rules framed under the Act themselves are providing for measurement of vehicle tanks in litres, how can it be said.....
February 3, 2015 Case Laws Income Tax

Redemption of Stock Appreciation Rights - capital gain or perquisite under Sec.17(2)(iii) - Tribunal was not justified in holding that capital gain arose to the assessee....
February 3, 2015 Case Laws Income Tax

Activity of growing roses, chikkus - whether an agricultural income exempt from tax? - sale proceeds from the business of nursery carried on by the assessee constitute......
February 3, 2015 Case Laws Income Tax

Deemed dividend - legal fiction of section 2(22)(e) does not extend to “shareholder”. The fiction is not to be extended further for broadening the concept of shareholders - AT
February 3, 2015 Case Laws Income Tax

Non-est return of income - Assessee had never applied for PAN, the return of income was not verified and the return being not filed by the Assessee stand established and....
February 3, 2015 Case Laws Income Tax

Maintainability of the appeal - undeniably the order under section 271FA of the Act was passed by the Director of Income-tax who is equivalent in rank with the ld.......
February 3, 2015 Case Laws Income Tax

Adjustment of notional interest on account of extended credit period allowed to the AE - When the assessee is not making any difference for not charging the interest......
February 3, 2015 Case Laws Income Tax

Additional depreciation on plant and machinery - intermediary Bitumen mix is not article or thing manufactured or produced by the assessee - additional depreciation not allowed - AT
February 3, 2015 Case Laws Income Tax

The purpose of the payment of loyalty commission was clearly for business of the assessee, and it is not for the department to sit over the judgment of the assessee that....
February 3, 2015 Case Laws Income Tax

Accommodation entry - bogus purchases - an amount which has not been debited in the P&L account and therefore not claimed as expenditure cannot be disallowed even though....
February 3, 2015 Case Laws Wealth-tax

Interest claim of Refund - Interest claim - Whether the assessee is entitled to interest under Section 34A(4B)(a) of the Wealth-Tax Act, 1957 self assessment return has.....
February 2, 2015 Case Laws Customs

Condonation of delay - the inaction can be attributed only to the staff while the appellant/importer was away and the plea of mis-placement of the order, as pleaded by.....
February 2, 2015 Case Laws VAT and Sales Tax

Works contract - supply, laying and spreading of ready mix concrete - No justifiable ground to accept that on the mere absence of the word "works contract" in the......
February 2, 2015 Case Laws Income Tax

The work which ultimately results as the culmination of the assessee’s efforts of compiling, editing, digital designing, etc - It is computer software that are produced.....
February 2, 2015 Case Laws Income Tax

Income derived from slot charter operations of a tonnage tax company is to be included to determine the tonnage income of a tonnage tax company even if such operations......
February 2, 2015 Case Laws Income Tax

Scope of Section 153C - whether it enables the assessing officer to issue notice to third parties, on the basis of the satisfaction - matter remitted back for ascertaining facts - HC
February 2, 2015 Case Laws Wealth-tax

Enhancement in value of land - land being used as business asset, its value was to be determined as per Rule 14 and not as per Rule 20 of Schedule III of wealth tax act - AT
February 2, 2015 Case Laws Wealth-tax

Wealth tax assessment - Wedding Gifts Trust - Once the Deed has stipulated that on the death of the two women, their children would become the beneficiaries, the......
February 1, 2015 Case Laws Service Tax

CENVAT Credit - availment of the Cenvat Credit on the invoices received prior to service tax registration - appellant is entitled to take Cenvat Credit on the invoices.....
February 1, 2015 Case Laws Service Tax

Activity of supervision of fabrication and erection of supporting structures and equipment from the client - it cannot be termed that appellant is providing technical......
February 1, 2015 Case Laws Service Tax

Penalty u/s 76, 77 & 78 - service tax was paid before issuance of show cause notice - although the Show cause notice was issued to the respondent which was not required.....
February 1, 2015 Case Laws Service Tax

Laying of paver blocks at JNPT - appellant is undertaking the assigned job on behalf of their clients through contractors - activity does not fall under the business......

1 ....4 5 6 78

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: assessment order

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...