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 Landmark GST Voucher Ruling: Clarifies Tax... TaxTMI Sale Certificate from Public E-Auction Triggers... TaxTMI High Court Validates Retrospective ITC Extension,... TaxTMI Comprehensive Investment Strategy Framework... TaxTMI Risk Management System Empowers Customs Officers to... TaxTMI Customs Cargo Management Protocols Establish Strict... TaxTMI Procedural Fairness Prevails: Hearing Notice... TaxTMI Multiple Show Cause Notices Challenged: Final... TaxTMI Tax Credit Challenge Dismissed: Procedural Fairness... TaxTMI High Court Overturns Tax Tribunal's Decision,... TaxTMI Digital Evidence Without Proper Certification... TaxTMI Preference Shares Not Debt: NCLAT Blocks Insolvency... TaxTMI Regulatory Body Must Establish Prima Facie Evidence... TaxTMI Gold Smuggling Suspect Denied Bail: Lawful Search... TaxTMI Economic Fraud Case: Supreme Court Revokes... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For April of 2013

Home Highlights April April 2013 Year 2013

Filter:

Showing 101 to 150 of 263 Records

1 234 5 6

April 20, 2013 Case Laws Income Tax HC

Legal Fiction Deems Assessing Officer's Satisfaction for Penalty u/s 271(1)(c) of Income Tax Act.
April 20, 2013 Case Laws Income Tax AT

CIT(A) Overcomplicates Simple Section 154 Error Correction, Leading to Unnecessary Delays and Confusion.
April 20, 2013 Case Laws Income Tax AT

TDS Not Deducted on Director Fees Before July 1, 2012, Unless Employer-Employee Relationship Existed (Section 194J.
April 20, 2013 Case Laws Companies Law HC

Court Admits Winding Up Petition: Company Must Settle Debts With Petitioner Despite Sister Concern's Claims.
April 19, 2013 Case Laws Service Tax AT

Refund Denied for Export Consignments: Limitation Period Issues and Lack of Adequate Co-relation Explanation Require Reconsideration.
April 19, 2013 Case Laws Service Tax AT

Appeal to Tribunal Denied: Installment Payment Request Rejected in Service Tax Recovery, Not Issued u/s 73.
April 19, 2013 Case Laws Customs HC

Petitioner Denied Revalidation, Renewal, and Extension of Duty Free Import Authorization (DFIA) License Period.
April 19, 2013 Case Laws Customs HC

Authority Must Objectively Assess Waiver Applications for Pre-Deposit to Determine Undue Hardship for Assessee.
April 19, 2013 Case Laws Income Tax HC

"Accumulated Profits" in Section 2(22)(e) means commercial profits, not taxable profits, affecting deemed dividend calculations.
April 19, 2013 Case Laws Income Tax HC

High Court rules sale of Unani medicines by Hakims and Vaids is a "charitable purpose" under Income Tax Act Section 2(15).
April 19, 2013 Case Laws Income Tax AT

Court Rules Agricultural Land's Distance Measured by Road, Not Straight Line, for Tax Classification as Capital Asset.
April 19, 2013 Case Laws Income Tax AT

Penalty u/s 271B Deleted for Contractor Due to Lack of Specific Bookkeeping Requirements.
April 19, 2013 Case Laws Income Tax AT

Assessee Successfully Claims Tonnage Tax Scheme Benefits for Recruitment Fees u/s 115 VI of Income Tax Act.
April 19, 2013 Case Laws Central Excise AT

Cenvat Credit Admissible for Repair and Maintenance of Transformers During Warranty Period, Linked to Sale of Goods.
April 19, 2013 Case Laws Central Excise AT

Cenvat Credit on Tin Ingots Valid; Rejection Based on Assumptions or Conjecture Unfounded.
April 19, 2013 Case Laws Customs AT

Zircon Sand Import Classification Dispute: Appellant Seeks Benefits Under Specific Notification for Zircon Ore Classification.
April 19, 2013 Case Laws Income Tax HC

Writ Petition Enables Waiving Appellate Remedy for Fundamental Rights Infringement or Ultra Vires Actions.
April 19, 2013 Case Laws Income Tax HC

High Court confirms surcharge on income tax for block assessments applies before June 1, 2002, amendment to Section 113.
April 19, 2013 Case Laws Income Tax HC

Court Rules Appellant Not Liable u/s 194C If Recipient Has Paid Tax Liability.
April 19, 2013 Case Laws Income Tax HC

Tribunal Cannot Review Validity of Search and Seizure Decisions in Appeals Against Assessment Orders u/s 132.
April 16, 2013 Case Laws Central Excise AT

Manufacturers can't claim Cenvat credit for Sugar Cess under Sugar Cess Act, 1982; Rule 3 lacks provision.
April 16, 2013 Case Laws Central Excise AT

Service Tax Burden Falls on End Users, Not Manufacturers, Who Cannot Claim Credit for This Portion.
April 16, 2013 Case Laws Central Excise HC

Central Excise Officers must follow Board clarifications, even if Section 37B isn't mentioned in the circular.
April 16, 2013 Case Laws Service Tax AT

Refund Claim Denied as Time-Barred; Authorities Must Follow Statutory Provisions Strictly According to Rule.
April 16, 2013 Case Laws Customs AT

Corrosion Inhibitors Imported Under DFIA License Eligible for Benefits Under Notification No. 40/2006.
April 16, 2013 Case Laws Indian Laws SC

Supreme Court Rules Beta Crystalline Form of Imatinib Mesylate Ineligible for Patent Due to Non-Patentability.
April 16, 2013 Case Laws Income Tax AT

Section 68 Addition Challenged: Unexplained Cash Credits From Earlier Years Not Applicable to Current Year's Accounts.
April 16, 2013 Case Laws Income Tax AT

Offset Dividend Income Against Speculation Loss Before Carrying Forward for Future Profit Offsetting.
April 16, 2013 Case Laws Income Tax AT

Assessee in Default Possible u/s 201 for Shortfall, But No Disallowance u/s 40(a)(ia) Allowed.
April 16, 2013 Case Laws Income Tax AT

Transfer of tenancy rights not subject to section 50C of the Income Tax Act, court concludes.
April 16, 2013 Case Laws Income Tax AT

Tribunal Rules DTAA Omits Surcharge and Education Cess; Taxpayer Can Utilize DTAA Provisions for Tax Deduction.
April 16, 2013 Case Laws Income Tax AT

Online Ad Receipts on Google and Yahoo Exempt from Indian Taxation per Income Tax Act and Tax Treaties.
April 15, 2013 Case Laws Central Excise HC

"Served From India Scheme" Not Considered Exempted Goods u/r 6(3)(b) of Cenvat Credit Rules.
April 15, 2013 Case Laws Central Excise HC

Individuals not involved in fraud can avoid penalties but still face extended limitation periods, says revenue authority.
April 15, 2013 Case Laws Central Excise HC

Court Rules on Tax Exemption: Recognition by KVIC Conditional on Specific Units Listed in Certificate.
April 15, 2013 Case Laws Customs HC

Court Orders Provisional Release of Seized Goods u/s 110; Goods Not Prohibitory, Conditions Apply.
April 15, 2013 Case Laws Income Tax AT

Employer-Paid Taxes on Employee Salary Exempt from Income Under Income Tax Act Section 17(2.
April 15, 2013 Case Laws Income Tax AT

Assessee Eligible for Interest u/s 244A of Income Tax Act from Date Revenue Holds Seized Amount.
April 14, 2013 Case Laws Central Excise HC

High Court Criticizes CESTAT Order for Violating Natural Justice, Remands Case for Procedural Fairness Review.
April 14, 2013 Case Laws Central Excise HC

Court Affirms Job Workers' Right to Pay Excise Duty and Claim Cenvat Credit Despite Exemption Notification No. 214/86.
April 14, 2013 Case Laws Service Tax HC

Court Rules Bank Account Freeze for Service Tax Demand Invalid Due to Jurisdiction Issues.
April 14, 2013 Case Laws Customs HC

Court Orders 9% Interest on Refund of Excess Sale Proceeds Owed to Petitioner.
April 14, 2013 Case Laws Income Tax HC

Court Rules Stamp Paper Discounts Are Trade Discounts, Not Commissions, u/s 194-H; No TDS Applicable.
April 14, 2013 Case Laws Income Tax HC

ITAT Incorrectly Deletes Addition u/s 68, Citing Revenue's Failure to Use Sections 133(6) or 131 for Information.
April 14, 2013 Case Laws Income Tax HC

Court Rules No Disallowance u/s 43B for Unpaid Luxury Tax Liability Not Realized by Assessee.
April 14, 2013 Case Laws Income Tax HC

Court Examines Timing for Lottery Ticket Revenue Recognition: Point of Sale vs. Lottery Draw Date.
April 14, 2013 Case Laws VAT and Sales Tax HC

Registration Certificate Canceled for Alleged Suppressed Turnover; Insufficient Grounds Cited, Appeal Pending at Tribunal.
April 14, 2013 Case Laws Companies Law HC

Liquidator Authorized to Convert Assets into Cash and Sell Leasehold Rights to Settle Debts in Liquidation Case.
April 12, 2013 Case Laws Service Tax HC

Life Insurance for State Employees u/r 22A KSR Not Taxable, No Tax Liability Incurred.
April 12, 2013 Case Laws VAT and Sales Tax HC

Tax Adjustment on Paddy Purchases Requires Form 'C' for Inter-State Sales; State Law Applies Without It.

1 234 5 6

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Input Tax Credit Allowed on Export Expenses: Manufacturers Can Claim I...

F: Missed GST Export Service Refund: Strategic Options for Recovering Leg...

F: Vendor Seeks Guidance on Correcting GST Number Entry Errors and Ensuri...

F: Land Acquisition Compensation Exempt from GST: Solatium Payments Ruled...

F: Delayed Tax Appeal Dismissed: Procedural Technicality Challenges Fairn...

F: Tax Complexity Resolved: Backdated Invoice Requires Careful TDS Report...

A: Government Contract Dispute: Subcontractor Wins Judicial Relief Throug...

A: Annual Returns for One Person Companies: Essential Filing Requirements...

A: Taxpayer Wins Export Services GST Refund Battle, Department Ordered to...

A: Brewery Challenges Tax Notice for GST Evasion and Product Misclassific...

A: Organic Textile Standard Sets Global Benchmark for Sustainable Product...

A: Environmental Regulations Expose Critical Gaps in Manufacturing Sector...

A: Regional Trade Agreements Leverage Local Value Creation to Boost Econo...

A: Customs Reforms Simplify Export Entry: One-Year Conversion Limit, Elec...

A: Customs Law Tackles Import Valuation Challenges Through Transaction-Ba...

A: Customs Authorities Leverage Contemporaneous Import Data to Combat Und...

A: Customs Dept Challenges Import Valuations Using Contemporaneous Provis...

H: Landmark Ruling: Retrospective Tax Amendments Struck Down as Unconstit...

H: High Court Validates CENVAT Credit Utilization, Affirms Unified Tax Cr...

H: Geometry Compass Box Ruled as Mixed Supply, GST Rate Set at 18% Based ...

H: Legal Win: Interest in Land Acquisition Deemed Capital Gains, Exempt f...

H: Transfer Pricing Dispute: Tribunal Modifies Comparable Companies List ...

H: Income Tax Fees from Membership and Share Transfers Ruled as Capital R...

H: Grandfathered Capital Gains Exemption Upheld: No Adjustment of Losses ...

H: Taxpayer Prevails: Stock Valuation Challenge Dismissed, Section 69C an...

H: Revisional Proceedings Under Section 263 Invalidated Due to Lack of Su...

H: Taxpayer Wins on Transfer Pricing Method and SEZ Service Deductions, T...

H: Multinational Firms Win Transfer Pricing Battle: TNMM Method Validated...

H: Taxpayer Wins Major Victory: ITAT Strikes Down Income Additions, Valid...

H: Unsecured Loans and Share Capital Challenged: Insufficient Evidence Le...

↑Top