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 GST Amnesty Scheme Under Section 128(A) Offers... TaxTMI GST Orders Uploaded Without Proper Service Violate... TaxTMI GST Time Extension During COVID-19: Court Defers... TaxTMI Bail denied for mastermind accused of Rs. 53.03... TaxTMI Taxpayer's Appeal Succeeds as Cash from Selling... TaxTMI SEBI Extends Cybersecurity Framework Compliance... TaxTMI SEBI Revises Lock-in Rules for InvIT Preferential... TaxTMI Customs Duty Rates Under India-UAE CEPA to Change... TaxTMI Income-tax Rules Amended: Form 3CD Gets Major... TaxTMI Government Amends India-Mauritius CECPA Tariff... TaxTMI SEBI Amends REIT Regulations: Relaxed Lock-in Rules... TaxTMI SCN Issued Two Days Beyond Section 73(2) Deadline... TaxTMI GST Assessment Order Set Aside for Lacking Document... TaxTMI Refund of Unutilised Input Credit Allowed After... TaxTMI Tribunal Excludes Three IT Giants as Comparables... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For March of 2014

Home Highlights March March 2014 Year 2014

Filter:

Showing 101 to 150 of 467 Records

1 234 5 6 7........ 10

March 26, 2014 Case Laws Income Tax AT

Partners Allowed Interest Deduction When Holding Partnership Properties Individually, If Explicitly Stated in Agreement.
March 26, 2014 Case Laws Income Tax HC

High Court Reviews Erroneous Deduction Order u/s 263, Finds It Prejudicial to Revenue Interests.
March 26, 2014 Case Laws Income Tax HC

Court Denies Tax Exemption: Assessee Violated Sections 13(1)(c)(ii), 13(2), and 13(3) by Funding Charanjiv Educational Society.
March 26, 2014 Case Laws Income Tax HC

High Court Quashes Tax Reassessment u/s 147 Due to Lack of Fresh Material Justifying Reopening.
March 26, 2014 Case Laws Service Tax AT

Pipelines for M/s GIDC Classified as 'Commercial or Industrial Construction Service'; Demand and Penalty Confirmed.
March 26, 2014 Case Laws Service Tax AT

Debate Over Service Tax Classification for Post-Construction Services: Interior Decorator vs. Commercial Construction; Extended Limitation Period Invoked.
March 26, 2014 Case Laws Service Tax AT

Waiver of Pre-Deposit Denied for Maintenance and Manpower Services; Preliminary Findings Unfavorable to Assessee.
March 26, 2014 Case Laws Service Tax AT

Refund Allowed for Unjust Enrichment Claim Without Service Tax Invoice; Buyers Confirm No Tax Paid.
March 26, 2014 Case Laws Central Excise HC

Interest on Tax Refunds Starts After 3-Month Delay Until Processed, Ensuring Timely Payments for Taxpayers.
March 26, 2014 Case Laws Central Excise HC

High Court Grants Refund for Unjust Enrichment: Duty Paid Post-Clearance Under Pressure from Anti Evasion Branch.
March 26, 2014 Case Laws Central Excise AT

Cenvat Credit Allowed on Endorsed Bill of Entry: Central Excise Decision Validates Credit Claims with Endorsed Documents.
March 26, 2014 Case Laws Central Excise AT

Sub-contractor Wins Exemption for EOT Cranes Supply in Mega Power Project Under International Competitive Bidding.
March 26, 2014 Case Laws Central Excise AT

CENVAT Credit Case: Incorrect Procedure Chosen for SAD Without Reversal, No Intent to Evade Duty Found.
March 26, 2014 Case Laws Central Excise AT

Interest Demand Limited by Section 11A: No Proof of Suppression, Fraud, or Mis-declaration Means No Interest Demand.
March 26, 2014 Case Laws Central Excise AT

Cash Discounts Must Be Granted as Abatement in Central Excise Cases, Whether Availed or Not; Duty Demand Stayed.
March 26, 2014 Case Laws VAT and Sales Tax SC

Business Closure Doesn't Allow Opt-Out from Chosen Tax Scheme; Withdrawal Requires Statutory Compliance.
March 26, 2014 Case Laws VAT and Sales Tax HC

High Court Rules Assessee Ineligible for Tax Concession Under Bihar Industrial Incentive Policy After CST Rate Reduction.
March 25, 2014 Case Laws Income Tax HC

Interest on Central Government Grant is Taxable: Must Be Included as Part of Original Grant for Tax Purposes.
March 25, 2014 Case Laws Income Tax AT

Right to Sue Not Property: Compensation Not Considered as Capital Asset under Property Act Sec 6(e) & Income Tax Act Sec 2(14.
March 25, 2014 Case Laws Income Tax AT

India-Belgium DTAA Article 12(3)(a) defines software payments as for copyrighted articles, not copyright itself.
March 25, 2014 Case Laws Income Tax AT

Assessee cannot claim prior period expenses as revenue expenses without proof, even if for long-term interest protection.
March 25, 2014 Case Laws Income Tax AT

Employee Embezzlement Losses Are Incidental to Business Operations and Deductible When Discovered.
March 25, 2014 Case Laws Income Tax AT

Reimbursement of Salary to Deputed Personnel Exempt from TDS Deduction u/s 40(a)(ia) and Section 192.
March 25, 2014 Case Laws Income Tax AT

Reassessment u/s 147 Upheld: Income Escapement and Construction Costs Ruling Favors Revenue Authorities.
March 25, 2014 Case Laws Service Tax AT

Service Classified as Export Under Export of Service Rules 2005; Affects Tax Applicability Due to Dual-Location Performance.
March 25, 2014 Case Laws Service Tax AT

Service tax in escrow not paid to government doesn't trigger Section 73A, Finance Act, 1994. Demand set aside.
March 25, 2014 Case Laws Service Tax AT

Service Tax Demand on Erection and Installation of Agricultural Dams Challenged; Not Classified as Plant or Equipment.
March 25, 2014 Case Laws Service Tax AT

Unjust Enrichment Rule Not Applicable for Service Tax Refund if Returned to Customers via Credit Notes.
March 25, 2014 Case Laws Central Excise HC

Court Rules: Appeals Filed After Statutory Deadline Cannot Be Excused Due to Consultant Delay Belief.
March 25, 2014 Case Laws Central Excise AT

Fraudulent Use of Area-Based Exemption for Manufacturing Expansion Under Scrutiny; Preventing Unjust Benefits in Excise Regulations.
March 25, 2014 Case Laws Central Excise AT

Central Excise law requires more than raw material consumption evidence to prove illegal removal of goods for duty evasion.
March 25, 2014 Case Laws Central Excise AT

High Court Rules: Pre-Delivery Inspection and Free Maintenance Charges Excluded from Goods Valuation; CBEC Circular Invalidated.
March 25, 2014 Case Laws Central Excise AT

Proof Required for Goods Replacement Claims u/r 16 of Central Excise Rules, 2012: Presumptions Insufficient.
March 25, 2014 Case Laws Central Excise AT

No Reversal Needed for CENVAT Credit on Supplies to Mega Power Projects in International Bids; Appeal Allowed.
March 25, 2014 Case Laws Customs AT

Court Rules on Duty-Free Imports; Fraud Allegations Nullify Appellant's Time Bar Defense in Cannulae Case.
March 25, 2014 Case Laws Customs AT

Revenue Authorities Cannot Shift Burden of Proof Without Evidence of Smuggling Non-Notified Goods.
March 25, 2014 Case Laws Customs AT

Customs House Agent License Suspension Under CHALR 2004 & CBLR 2012 Ruled Delayed and Unjustified by Authorities.
March 25, 2014 Case Laws VAT and Sales Tax SC

Authority Validates Demand on Rental and Equipment Charges for Electromagnetic Wave Services by Appellant.
March 25, 2014 Case Laws VAT and Sales Tax SC

Interest on Preoperative Loan Not Part of Fixed Capital Investment Under UPTT 1948, Court Rules for Tax Purposes.
March 25, 2014 Case Laws VAT and Sales Tax SC

Court Denies Taxpayer Refund for Excess Tax Paid Before Retrospective Tax Rate Reduction to 4.
March 25, 2014 Case Laws Indian Laws HC

Court Declines to Intervene in State Policy on Relocating Undisposed A-4 Shop; Deems It Legislative/Executive Matter.
March 24, 2014 Case Laws Income Tax AT

Excise Duty Inclusion in Closing Stock: Liabilities Cannot Be Misrepresented as Assets in Financial Statements.
March 24, 2014 Case Laws Income Tax AT

Clarifying Tax Treatment: Profits from Non-Repetitive Share Trades Should Be Classified as Long-Term Capital Gains (LTCG.
March 24, 2014 Case Laws Income Tax AT

Profit Rate on Bank Deposits Reduced to 5% for Part Addition Calculation, Aligning with 2008-09 Directive.
March 24, 2014 Case Laws Income Tax AT

Ex parte order on penalty u/s 271(1)(c) recalled; "reasonable cause" defense not applicable for penalty proceedings.
March 24, 2014 Case Laws Income Tax AT

Opening Cash Balance in Assessment Year Not Automatically Unexplained for Tax Purposes, Requires Evidence.
March 24, 2014 Case Laws Service Tax AT

Government Data Digitization Not Classified as Business Support; Exempt from Service Tax Under Current Regulations.
March 24, 2014 Case Laws Service Tax AT

Service Performed in India Not Taxable if Beneficiary is Abroad, Aligns with Export of Services Rules.
March 24, 2014 Case Laws Service Tax AT

Refund Granted for Tax on Construction Services; No Limitation Period Applied Due to Payment Under Protest.
March 24, 2014 Case Laws Central Excise HC

High Court Confirms Assessee's Right to Duty Refund Due to Post-Removal Discounts, Tackles Unjust Enrichment Issue.

1 234 5 6 7........ 10

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: SEBI Revamps InvIT Regulations to Strengthen Governance, Expand Invest...

H: Govt Expands Food Import Entry Points: LCS Darranga Added as 33rd Land...

H: Government Restricts Roasted Areca Nuts Imports, Implements New CIF Va...

H: Updated RBI Authorization List: 13 Banks for Gold and Silver, 2 Banks ...

F: Taxpayer Faces Portal Issues When Correcting Payment Mapping Error Bet...

T: Total Income Calculation Must Include Exempt Income Under Chapter XVII...

T: Tax Bill Requires Dual Explanations for Unexplained Credits and Loans ...

T: Members' Share Calculation in AOP/BOI Income: Deducting Remuneration, ...

T: Tax Liability When Your Income Is Included in Another Person's Total I...

F: Exports to Nepal and Bhutan Qualify for Duty Drawback Regardless of Pa...

F: Director's Foreign Cab Services for Client Meetings Subject to GST Und...

A: TDS Rate on Rent Payments Under Section 194IB Reduced from 5% to 2% Ef...

A: Mandatory ISD Registration Now Required for Head Offices Distributing ...

A: Finance Act 2025 Brings GST Amendments: Input Distribution, Multi-Fact...

A: Avoiding Common Errors in Company Law Document Filing: Deadlines, Accu...

A: Income Tax Exemption: How 12A Registration Works for Non-Profits and W...

A: Dedicated Freight Container Corridors Transform Logistics with Speed, ...

A: India's Path to Becoming the Third-Largest Economy Requires Sustained ...

A: India's "Perfume Capital" Kanauj Balances Traditional Attar Craftsmans...

A: Essential Strategies for Managing Export Business Risks: From Market D...

A: Inefficient Waste Management and Weak Enforcement of SWM Rules 2016 Fu...

A: Comprehensive Solutions to Landfill Crisis: From Circular Economy to A...

A: Implementing Eco-Friendly Elections: Eliminating Physical Campaign Mat...

A: India's Export Opportunities: Selecting Profitable Products in Textile...

A: Gold Ornaments Seizure Case Dismissed After 15-Year Customs Delay With...

H: Input Tax Credit Not Available for Share Buyback Expenditure Under GST...

H: Gujarat Maritime Board Dredging Services Not Eligible for Exemption Un...

H: GST Demand Against Deceased Invalid Without Show Cause Notice to Legal...

H: Condonation of Delay in GST Returns Filing Beyond 30-Day Period Under ...

H: No GST Payable on Gas Lost During Transit, But Input Tax Credit Must B...