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 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

Follow us:

Highlights / Annotations / Catch Notes For March

Home Highlights March

Filter:

Showing 6401 to 6450 of 6863 Records

1 ....125 126 127 128129130 131 132 133........ 138

March 20, 2013 Case Laws Income Tax

Charitable/educational trust - at the time of registration u/s 12AA, CIT is not required to look into the activities, where such activities have not or are in the......
March 20, 2013 Case Laws Income Tax

Deduction u/s 80-I - by galvanization iron and steel are not changed and remained iron and steel - Not a manufacturing activity - not entitled for the benefits under Section 80I - HC
March 20, 2013 Case Laws Income Tax

Adjustment of Refund with Tax Demand of a Group company - There is no provision which authorizes Income-tax authorities to set off the refund of a person against the......
March 20, 2013 Case Laws Income Tax

Tonnage Tax Scheme - delay of 4 days - time stipulation in section 115VP(2) is held to be directory and therefore it would be sufficient if it is substantially complied.....
March 20, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - there is only a change of head of income and in the absence of any facts that the claim of the assessee was not bonafide - Tribunal was correct......
March 20, 2013 Case Laws Income Tax

A unit approved by the Director under the Software Technology Parks scheme will be allowed exemption only under Section 10A as a STPI unit and not under 10B as a 100%......
March 20, 2013 Case Laws Income Tax

Software expenses - revenue v/s capital - expenditure incurred are not capital expenditure as due to technological changes and the need to upgrade the software on a......
March 20, 2013 Case Laws Central Excise

Cenvat Credit - When spent wash and press mud had emerged as inevitable wastes during the process of manufacturing of final products viz., sugar and Denatured Ethyl......
March 20, 2013 Case Laws Central Excise

Cenvat Credit - The store ledgers and the store issue slips did not establish the use of structural steel items issued - the questions raised in these appeals are......
March 20, 2013 Case Laws Central Excise

Cenvat credit - Input Services - Rule 2(l) would also cover the services of procuring sale orders through commission agent. - AT
March 20, 2013 Case Laws Central Excise

Rebate claims - Procurement of excisable goods duty free - Petitioner entitled to cash refund only of the portion deposited by it by actual credit and for remaining......
March 20, 2013 Case Laws Central Excise

Cenvat Credit - revenue denied the credit of the balance of 50% credit during the next year since the capital goods were still at the stage of erection and had not......
March 20, 2013 Case Laws Central Excise

Interpretation of Notification No. 29/2004-CE - The Concessional rate of duty can not be denied on the ground that one of the division out of three is engaged in the......
March 20, 2013 Case Laws Customs

Undervaluation - mis-declaration - there is no reference to any evidence on record to create a doubt about transaction value or to believe the certificate given by the.....
March 20, 2013 Case Laws Indian Laws

Exemption from RTI - exemption notifications cannot apply retrospectively. Apart from that the same exemption does not cover allegations of corruption and human right violations. - SC
March 20, 2013 Case Laws Indian Laws

Exemption from RTI - Power of CIC or SIC - Commission while entertaining a complaint under Section 18 of the said Act has no jurisdiction to pass an order providing for....
March 20, 2013 Case Laws VAT and Sales Tax

Cancellation of eligibility certificate - no cancellation certificate can be issued after the expiry of the eligibility certificate is over. - HC
March 19, 2013 Case Laws Central Excise

Eligibility for CENVAT Credit - 'Plastic Crates' - Capital goods or inputs - crates used for transportation of finished goods in to bonded store room, are eligible for......
March 19, 2013 Case Laws Central Excise

Whether gutka manufacturing machines were properly sealed in accordance with the Rules? - If the departmental officials have not followed the rules, the assessee cannot....
March 19, 2013 Case Laws Central Excise

Cenvat credit denied - there is no escape from the conclusion that the Helmet Lock is squarely covered under the definition of Input under Section 2(k) of the Cenvat......
March 19, 2013 Case Laws Central Excise

Brass Brazing Granules/pallets would be correctly classifiable under 7403.21 and since they are other than the items specified in the SSI exemption notification, the......
March 19, 2013 Case Laws Central Excise

Jurisdiction to pass an adjudication order - monetary limit - Power of adjudication prescribed by the Board vide a Circular dated 19/02/2008 is only an administrative......
March 19, 2013 Case Laws Indian Laws

Writ petition - mandamus -If the rights are purely of a private character no mandamus can issue. If the management of the college is purely a private body with no public....
March 19, 2013 Case Laws Income Tax

Valuation of the closing stock - method of valuing the slow moving and obsolescent stock at a price below the cost was a recognized method in other countries and can be.....
March 19, 2013 Case Laws Income Tax

Investment allowance - it cannot be said that the petitioner did not employ new plant or machinery for the manufacture or production of caustic soda by using technology....
March 19, 2013 Case Laws Income Tax

Outstanding demand u/s 177(3) - beneficiaries who are named in the trust as recipients of the income of the trust cannot be considered as an association of persons. - If....
March 19, 2013 Case Laws Income Tax

Jurisdiction power u/s 263 by CIT(A) - CIT was not justified in not allowing the unabsorbed depreciation against income from capital gains to the extent of admissibility....
March 19, 2013 Case Laws Wealth-tax

Inclusion in total wealth - initial compensation not to be included - The claim of the assessee for enhancement of the compensation amount if ultimately is accepted by......
March 19, 2013 Case Laws VAT and Sales Tax

Penalty was visited by AO upon the assessee on the mere discrepancy of value of goods in documents accompanying the goods - Tax Board has not committed any illeglaity in....
March 19, 2013 Case Laws Companies Law

A winding up petition cannot be used as a substitute for a civil suit. If the company petition for winding up is filed with oblique motive and only to put pressure on......
March 18, 2013 Case Laws Central Excise

Mandatory penalty u/s 11AC - Tribunal had no discretion to reduce the amount of penalty as specified under section 11 AC. - HC
March 18, 2013 Case Laws Central Excise

Cenvat Credit - Non mainteance of separate accounts - assessee is liable to pay 8% on the price of the exempted final products viz., PD Pumps cleared from factory - HC
March 18, 2013 Case Laws Central Excise

Cenvat Credit - Input - use of cement for treatment of effluent generated during manufacture of zinc, lead and sulphuric acid has to be taken as used in the manufacture.....
March 18, 2013 Case Laws Central Excise

Benefit of Exemption Notification No. 30/2004-C.E. denied - assessee written to the authorities indicating that the amount of credit which was carried forward by them......
March 18, 2013 Case Laws Customs

Drawback claims -there is no provision in Drawback Schedule Notification to make difference between primary or secondary constituent inputs/material to consider drawback....
March 18, 2013 Case Laws Customs

Refund became due on final assessment is to be made without the claim being submitted by the assessee and that the provisions of unjust enrichment are not applicable. - AT
March 18, 2013 Case Laws Income Tax

Interest on delay in releasing the cash seized treating as unexplained cash - the petitioner is entitled to be paid interest @ 12% - HC
March 18, 2013 Case Laws Income Tax

Inclusion of Excise Duty in valuation of closing stock - AO was right in adding the excise duty in the valuation of the closing stock - HC
March 18, 2013 Case Laws Income Tax

Validity of Reopening of assessment - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings......
March 18, 2013 Case Laws Income Tax

TDS - The Principal or the Manager had no authority or occasion to deduct TDS for the alleged income tax dues for the assessment year 1998-99 from the current salary. - HC
March 18, 2013 Case Laws Income Tax

Profit on purchase and sale of gold bonds - Except one transaction of purchase and sale, there is no other transaction during the previous year - held as investment in nature - HC
March 18, 2013 Case Laws VAT and Sales Tax

Seizure orders - The transporter who is not the owner of the seized goods has no right or interest in them therefore, refusal of the authorities to release the said......
March 16, 2013 Case Laws Income Tax

Central Processing of Income Tax Returns - HC issues direction relating to rectification u/s 154 - adjustment of tax due with refund - interest on refund u/s 244A - Non.....
March 16, 2013 Case Laws Central Excise

The delay (6 months) in taking the credit is only due to delay in endorsing the Bills of Entry by Customs authorities and therefore, benefit of MODVAT credit cannot be......
March 16, 2013 Case Laws Central Excise

Service of order - revenue can not take the shelter of provisions of Section 37C of the Central Excise Act as these provisions are only for the Department - AT
March 16, 2013 Case Laws Central Excise

Demand of differential duty - Revenue adjusted rebate (refund) from Unit II towards interest due from Unit I - the rebate cannot be adjusted towards the interest due of.....
March 16, 2013 Case Laws Central Excise

Refund - Unjust enrichment - the contention that once credit note is issued, the manufacturer should be deemed to have absorbed the duty burden is to be rejected. - AT
March 16, 2013 Case Laws Service Tax

Commercial and Industrial Construction Services - The appellants are liable to pay service tax under Works' Contract services with effect from 1.6.2007 - Demand......
March 16, 2013 Case Laws Customs

Non-discharge of duty liability on the inputs consumed for manufacturing of LPG - No removal of inputs as such - no duty requires to be paid if inputs are consumed that....
March 16, 2013 Case Laws Income Tax

Disallowance u/s. 36(1)(viia) - advances from their Rural Branches - deduction u/s 36(1)(viia) is to be allowed only on the amount of provision made for bad and doubtful....

1 ....125 126 127 128129130 131 132 133........ 138

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...