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 Government Securities Trading Rules Modified Under... TaxTMI Finance Ministry Revises AIDC Rates: Bourbon... TaxTMI Partnership Firm Wins Appeal Delay Condonation... TaxTMI Tax Department Must Share Documents Requested by... TaxTMI Input Tax Credit Denied: Taxpayers Failed to Prove... TaxTMI Input Tax Credit Utilization From Different GST... TaxTMI DGFT Makes Electronic Certificates of Origin... TaxTMI Central Government Sets Phased Implementation Dates... TaxTMI RBI Revises Payment Rules Between ACU Member... TaxTMI Stock Exchanges Must Take Full Responsibility for... TaxTMI SEBI Makes Intermediaries Fully Liable for AI... TaxTMI New Income Tax Bill Proposes Single Tax Year... TaxTMI Assessment Order Under Section 73 of GST Act... TaxTMI Revenue Appeals Below Rs. 2 Crores Must Be... TaxTMI Legal Heirs Must Pay Compensation in Cheque Bounce... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For March of 2013

Home Highlights March March 2013 Year 2013

Filter:

Showing 51 to 100 of 306 Records

123 4 5 6........ 7

March 26, 2013 News Indian Laws

Service Tax Return (ST 3) for July-Sept 2012 now available for e-filing on ACES in revised format.
March 25, 2013 Case Laws Central Excise AT

Mistake in Khasra numbers cannot deny exemption benefits if the unit is clearly within the industrial area.
March 25, 2013 Case Laws Central Excise AT

Interest Recovery u/s 11AB Needs No Show Cause Notice; Section 11A Limitation Period Not Applicable.
March 25, 2013 Case Laws Income Tax AT

Section 50C Exemption: Plot Transfers Treated as Business Income Not Subject to Provisions.
March 25, 2013 Case Laws Income Tax AT

Donations and prior period items excluded from book profit calculation for Tonnage Tax Reserve Account u/s 115VT.
March 25, 2013 Case Laws Wealth-tax AT

Wealth Tax Market Value Defined: Agreed Price Between Willing Buyer and Seller, Subject to Fluctuation.
March 23, 2013 Case Laws Central Excise HC

Petitioner Challenges Trade Notice, Claims It Can't Override Statutory Provision by Commissioner.
March 23, 2013 Case Laws Central Excise AT

Cenvat Credit Demand Invalid When Duty Paid for Non-Manufacturing Activities; Reversal Required Through Entire Credit.
March 23, 2013 Case Laws Central Excise AT

Input Service Credit Classification Affects Export Transactions and Applicability under Central Excise Regulations for Various Services.
March 23, 2013 Case Laws Service Tax HC

High Court Stays Balance Payment in Appeal Against CESTAT's 1 Crore Pre-Deposit Order on Expense Reimbursement.
March 23, 2013 Case Laws Service Tax AT

Superintendent's Letter on Service Tax Lacks Appealability; Not a Competent Authority's Order for Judicial Review.
March 23, 2013 Case Laws Service Tax AT

Commissioner (Appeals) Can Extend Service Tax Appeal Filing Deadline by Three Additional Months with Discretionary Power.
March 23, 2013 Case Laws Customs AT

Appeal Dismissed Due to Lack of Jurisdictional Authority by Committee of Commissioners; Authorization Deemed Invalid.
March 23, 2013 Case Laws Customs HC

Interest on Differential Duty: 2006 Amendment Not Retroactive for Pending Cases.
March 23, 2013 Case Laws Income Tax HC

Tax Deduction Unreasonable on Unaccrued Income Pending Arbitral Award Challenge, Financial Year Impact Discussed.
March 23, 2013 Case Laws Income Tax HC

Interest Waiver Denied for Advance Tax Default u/s 234B Due to Unspent Amounts and Disallowed Expense Deductions.
March 23, 2013 Case Laws Income Tax HC

Assessing Officer Misapplies Section 72A, Incorrectly Disallows Bad Debts in Company Amalgamation Case.
March 23, 2013 Case Laws Income Tax HC

High Court Restores CIT's Order: Section 263 Jurisdiction Upheld Due to AO's Non-Application of Section 14A Provisions.
March 23, 2013 Case Laws Income Tax AT

Section 153C Notice Invalid for Dissolved Companies: No Provision in Income Tax Act for Non-Existent Entities.
March 23, 2013 Case Laws Income Tax AT

Section 12AA Registration Cannot Be Denied for Potential Section 13(1)(d) Violations; Assess During Tax Exemption Review.
March 23, 2013 Case Laws Income Tax AT

Depreciation on leased medical instruments disallowed post-business closure; "used" includes ready-for-use status, allowing passive use.
March 23, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Tax Cannot Be Imposed Under Unselected UP VAT Composition Scheme for Same Contract.
March 22, 2013 Case Laws Central Excise AT

CENVAT Credit Denial on Technical Grounds Unjust if Credit is Valid: Central Excise Input Services Case.
March 22, 2013 Case Laws Central Excise AT

Valuation for Captive Consumption Must Follow Rule 8 with Rule 11, Relevant for Central Excise Matters.
March 22, 2013 Case Laws Customs AT

Imported Digital Multifunctional Machines Not Restricted Like Second-Hand Photocopiers; New Classification Allows Easier Importation.
March 22, 2013 Case Laws Customs HC

Court Rules Scrap from Barge Repairs Not Subject to Customs Duty in India.
March 22, 2013 Case Laws Indian Laws HC

Court Rules CIC Can't Force Disclosure of Confidential Letters Between Former President and PM on Gujarat Riots Under RTI.
March 22, 2013 Case Laws Income Tax HC

Court Rules Section 69B Addition Invalid Without Additional Evidence Beyond DVO Report in Income Tax Case.
March 22, 2013 Case Laws Income Tax HC

High Court Upholds Constitutionality of 2009 Clarification in Section 80IA(4) on Works Contracts, Ensures Original Intent Preserved.
March 22, 2013 Case Laws Income Tax HC

High Court Upholds Validity of Retrospective Amendment to Section 115JB by Finance Act 2009 Under Income Tax Law.
March 22, 2013 Case Laws Income Tax HC

Singapore Firm's 74% Share Transfer Exploits India-Singapore DTAA for Tax Benefits, Utilizing 'Treaty Shopping' Strategy.
March 22, 2013 Case Laws Companies Law SC

Official Liquidator Limited to RDB Act Appeals; No Company Court Intervention After Recovery Officer's Auction Approval.
March 21, 2013 Case Laws Income Tax HC

Court Rules Market Fees Aren't Taxes; Section 43B of Income Tax Act Not Applicable to Market Fees.
March 21, 2013 Case Laws Income Tax AT

Amalgamated Company Shares in Amalgamation Deemed Capital, Not Trade; Non-Taxable Transaction Confirmed.
March 20, 2013 Case Laws Income Tax HC

High Court: CIT not required to review activities of trusts during registration u/s 12AA if not yet started.
March 20, 2013 Case Laws Income Tax HC

Galvanization of iron and steel is not manufacturing; no tax benefits u/s 80-I of Income Tax Act.
March 20, 2013 Case Laws Income Tax HC

High Court: Tax Refunds Cannot Be Offset Against Another Entity's Liabilities Within the Same Group.
March 20, 2013 Case Laws Income Tax HC

Four-Day Delay in Tonnage Tax Scheme Compliance Accepted; Section 115VP(2) Deemed Directory, Not Mandatory.
March 20, 2013 Case Laws Income Tax HC

Section 271(1)(c) Penalty Deleted: Tribunal Finds No Evidence of Assessee's Non-Bona Fide Claim in Income Head Change.
March 20, 2013 Case Laws Income Tax HC

High Court Clarifies STPI Units Eligible for Tax Exemption Only u/s 10A, Not Section 10B.
March 20, 2013 Case Laws Income Tax HC

Software Upgrade Costs Not Capital Expenditures Due to Regular Updates, Lacking Enduring Nature.
March 20, 2013 Case Laws Central Excise HC

High Court Rules Bio-Compost from Sugar By-Products Not Subject to Rule 57CC (Rule 6) Cenvat Credit Provisions.
March 20, 2013 Case Laws Central Excise HC

Cenvat Credit Denied: Store Records Fail to Show Steel Use, No Substantial Legal Questions in Appeal.
March 20, 2013 Case Laws Central Excise AT

Cenvat Credit Covers Commission Agents' Services for Procuring Sale Orders u/r 2(l) of Input Services.
March 20, 2013 Case Laws Central Excise CGOVT

Petitioner to Get Cash Refund for Excise Duty via Actual Credit; Remaining Portion Refundable as Credit.
March 20, 2013 Case Laws Central Excise HC

High Court Allows Cenvat Credit Claim for Non-Operational Capital Goods; Revenue Authority's Denial Overturned.
March 20, 2013 Case Laws Central Excise AT

Concessional Duty Rate Applies Even if One Division Manufactures POY; Revenue Concerns Shouldn't Deny Separate Registration.
March 20, 2013 Case Laws Customs AT

Customs Case: No Evidence Found to Challenge Transaction Value or Supplier Certificate in Undervaluation Allegations.
March 20, 2013 Case Laws Indian Laws SC

RTI Act exemptions can't be applied retroactively; don't cover corruption or human rights cases.
March 20, 2013 Case Laws Indian Laws SC

Supreme Court Clarifies CIC and SIC Cannot Order Information Disclosure under RTI Act Section 18 Complaints.

123 4 5 6........ 7

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Participant Questions Legality of Single SCN for Two Years Under Secti...

F: Business Challenges ITC Reversal Due to Supplier's GST Non-Payment, Ci...

F: GST Registration Required for Reverse Charge on Goods Transport Servic...

F: Debate on GST's Applicability to Stamp Duty: Exemption Under SI. No 47...

H: GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different...

H: Exim Bank's $120M Credit Line to GO-VNM for High-Speed Guard Boats und...

H: Export-Import Bank's $180M Credit Line for Offshore Patrol Vessels Mus...

H: Gold Bullion Import Quota: New Rules for TRQ Allocation Require Certif...

H: DGFT Sets Import Quotas: 0.8 MT Calcined 1.9 MT Raw Petroleum Coke for...

H: Government Securities Trading Rules Modified Under Section 16 to Contr...

H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...

H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...

A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...

A: Supreme Court orders insurance company to settle truck fire claim, val...

A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...

A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...

A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...

A: Filing Complaints on Misleading Food Labels: Understanding the Process...

A: Telangana High Court Validates Extension of Limitation Period for Show...

A: Global Shift to Ban Harmful Food Additives: Health, Safety, and Enviro...

A: E-commerce operators must pay GST liabilities via cash ledger under Se...

A: Indian Customs Cuts Port Dwell Time with Direct Port Delivery, Faceles...

F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...

H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...

H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...

H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...

H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...

H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...

H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...

H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...