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

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For March of 2017

Home Highlights March March 2017 Year 2017

Filter:

Showing 401 to 450 of 608 Records

1 ....5 6 7 8910 11 12 13

March 11, 2017 Case Laws Income Tax

Correction of error in the return & intimation u/s 143(1) - Assessee has probably chosen a wrong path for seeking correction of the alleged error committed by the......
March 11, 2017 Case Laws Income Tax

Expenditure incurred for re- possession of the club - capital or revenue in nature - when as per the JDA, the ownership is vested in the assessee and the plot owners......
March 11, 2017 Case Laws Income Tax

Transfer Pricing (T.P) adjustments - notional interest on receivables from Associated Enterprises (A.E) - the credit period extend by the assessee to its AE is very......
March 11, 2017 Case Laws Income Tax

TPA - ALP determination - AO/TPO directed to adopt CUP method for the medical transcription services and TNMM for the software development services - AT
March 11, 2017 Case Laws Income Tax

Enterprise Resource Planning (ERP) software installed by the assessee denied on the ground of it representing capital expenditure, inadmissible u/s. 37(1) - AT
March 11, 2017 Case Laws Income Tax

Revision u/s 263 - levy of penalty u/s .271(1)(c) - CIT is not competent to direct the AO to redo the assessment with a view to initiate and levy penalty in respect of......
March 10, 2017 Case Laws Service Tax

Activity of lifting, transportation and distribution of coal - handling and distribution agent - agreement entered with NCCF for carrying out above activity - whether......
March 10, 2017 Case Laws Service Tax

Recovery of late fee u/s 70 of the FA, 1994 read with Rule 7C of the Rules - late filing of return - appellant had finished filing of he returns upto the stage of ‘Save’....
March 10, 2017 Case Laws Service Tax

Rejection of VCES - works contract service - VCES application will necessarily be hit by second proviso to Section 106 (1) ibid since it seeks to make a declaration on......
March 10, 2017 Case Laws Service Tax

CENVAT credit - Renting of cycle stand in factory - input service credit in respect of rental charges for cycle stand is not found satisfying the provisions of Rule 2(l)....
March 10, 2017 Case Laws Central Excise

Whether the Tribunal was justified in holding that irrespective of the purpose for which the duty has been granted in respect of the excess production of sugar during......
March 10, 2017 Case Laws Central Excise

MODVAT credit - indifference in the description of goods in the subject invoices - Eventually when the documents placed on record themselves point out that all types of.....
March 10, 2017 Case Laws Central Excise

Refund - appropriation - whether the appropriation of refund claim after sanctioning the same, against the confirmed demand, is proper or legal, in a case where an......
March 10, 2017 Case Laws Central Excise

Valuation - related party transaction - The sale to or through an interconnected undertaking cannot be treated as sales made through related persons. Therefore, the......
March 10, 2017 Case Laws Central Excise

Clandestine removal - job-work - The supply of the material for job work was nowhere recorded in any of the records of the appellant nor any document was issued.......
March 10, 2017 Case Laws Central Excise

Valuation - Job work - cost construction method - The short payment of duty is not due to the malafide intention of the respondent but for the reason the principal......
March 10, 2017 Case Laws Central Excise

Refund claim - As the appellant were not having the original invoices at the time of procurement of inputs, therefore, appellant had to pay duty through PLA after......
March 10, 2017 Case Laws Customs

Remission of duty - failure to fulfill export obligation - re-warehoused goods in the bonded premises got burnt and were completely destroyed - It would be meaningless......
March 10, 2017 Case Laws Customs

ADD - Scope of levy of 'anti-dumping duty' on clearances from a special economic zone - jurisdiction to levy during the inter regnum between the expiry of a provisional.....
March 10, 2017 Case Laws Customs

Amendment in bill of lading - amendments in bills of lading, being documents of title, are to be made only on the original bill of lading; multiple versions of documents....
March 10, 2017 Case Laws Customs

Imposition of penalties u/s 112 (a) and (b) of CA, 1962 - the noticees were not heard on the confiscability of the goods. In the absence of such an opportunity, there......
March 10, 2017 Case Laws Customs

Validity of permission granted to amend import general manifest - It is a fundamental procedure in customs clearance for bill of entry to be filed only by the person......
March 10, 2017 Case Laws Income Tax

Determination of total income - addition to ncome in hands of assessee - actual business was controlled by the assessee and Shri S.J. Baid was only signing the papers as....
March 10, 2017 Case Laws Income Tax

Revision u/s 263 - addition u/s 14A - the assessee had erred on the revenue side and offered more amount of disallowance u/s 14A of the Act which has been accepted by......
March 10, 2017 Case Laws Income Tax

Penalty u/s. 271(F) - non furnishing the return within the due date - bonafide belief that income was not taxable - There was reasonable cause for the failure of the......
March 9, 2017 Case Laws Service Tax

CENVAT credit - the credit of the service tax paid on the insurance premium, is eligible for credit, for the reason that it has direct nexus with the output services of.....
March 9, 2017 Case Laws Service Tax

Refund of unutilized CENVAT credit availed on various input services - section 11B - time limitation - refund claim can be filed within one year from last date of......
March 9, 2017 Case Laws Service Tax

Refund claim - The adjudicating authority has no jurisdiction to condone the delay and / or grant refund if the refund application is not made within the period of one......
March 9, 2017 Case Laws Service Tax

Commercial training or coaching services - fee not realized as per the fee structure and the fee is settled in between the institute and students after allowing......
March 9, 2017 Case Laws Service Tax

Time limit applicable to file refund claim in terms of N/N. 41/2007-ST dated 06/10/2007 - There is no provision to extend the said time limit - AT
March 9, 2017 Case Laws Service Tax

Failure to pay service tax under the Reverse charge mechanism - once the penalty is not imposed or is set aside, the longer period of limitation cannot be invoked......
March 9, 2017 Case Laws Central Excise

CENVAT credit - failure to reverse the Additional Duty of Customs (SAD @4%) on removal of inputs as such - Revenue could not establish that there was intention to pay......
March 9, 2017 Case Laws Central Excise

Exemption from duty on Footwear - benefit of N/N. 5/2006-CE - MRP was not embossed on footwear - provisions of Standards of Weights and Measures Act and the Rules made......
March 9, 2017 Case Laws Central Excise

Classification of goods - tents made of cotton - classified under Chapter sub-heading No. 630600 of CETA, 1985 or not? - Held Yes - goods were rightfully attracting 4%......
March 9, 2017 Case Laws Central Excise

SSI Exemption - clubbing of clearances of related persons - when the units have separate registration with the Central Excise Department/Income-Tax Authorites,......
March 9, 2017 Case Laws Central Excise

Interest liability u/s 11AA of the CEA, 1944 - Section 11AA could have been invoked only when the sum determined u/s 11A(2) has not been paid within three months from......
March 9, 2017 Case Laws Central Excise

Clandestine manufacture and removal - on the basis of consumption of energy required for manufacture of unit quantity of goods quantum of manufacture of goods cannot be.....
March 9, 2017 Case Laws Central Excise

Valuation - agreement with dealers for sales promotion - advertisement expenses - the advertisement expenses recovered from the dealers would not be includible in the......
March 9, 2017 Case Laws Customs

Customs law expects a CHA to be trustful to Customs. Non-disclosure of material facts and conspiracy against Customs brings him to the fold of law in view of both oral......
March 9, 2017 Case Laws Customs

Condonation of delay - Refund claim of SAD - Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay -......
March 9, 2017 Case Laws Customs

Amendment to bill of entry to claim exemption Benefit of N/N. 94/1996-Cus dated 16th December 1996 - re-imported goods - lower authority to consider amendment of the bill of entry - AT
March 9, 2017 Case Laws Income Tax

The expenditure incurred by the assessee towards royalty and fee for technical assistance in pursuance of the licence agreement were revenue expenditure and not capital in nature - HC
March 9, 2017 Case Laws Income Tax

Allowable expenditure u/s 37(1) - commission payment - it was only required to see if the expenditure claimed to have been borne by the assessee was genuine. If the......
March 9, 2017 Case Laws Income Tax

Benefit of exemption from capital gains u/s 54F - in the instant case the assessee having got 15 flats along with his two sons will not disentitle him from getting the......
March 9, 2017 Case Laws Income Tax

Reopening of assessment - opinion given by the District Valuation Officer is not per se information for the purpose of section 147 - Thus solely on the basis of the......
March 9, 2017 Case Laws Income Tax

Carbon receipts - accrual of income - as neither the carbon receipts were sold and/or transferred in favour of foreign companies in the year under consideration, the......
March 9, 2017 Case Laws Income Tax

Validity of notice u/s 158BC - The words 'not less than fifteen days' have to be interpreted correctly. In that view of the matter, since the Assessing Officer asked the....
March 9, 2017 Case Laws Income Tax

Additions made on the basis of the reevaluation of the assesses’s property - the valuation by the banker, who provided credit could well be different from the valuation.....
March 9, 2017 Case Laws Income Tax

Addition u/s 41 - proof of ceasation of liability - the burden of the Revenue to summon such creditors or transporters for establishing that the liability has ceased......
March 9, 2017 Case Laws Income Tax

Amount received on account of forfeiture of share application money by way of issue of share warrants - capital receipts OR revenue receipt - It is capital receipt and......

1 ....5 6 7 8910 11 12 13

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...

↑Top