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 Deadline extended for filing income tax returns... TaxTMI Refund claim remanded for re-processing after... TaxTMI ITAT rules on transfer pricing issues:... TaxTMI SEBI tightens merchant banker norms - streamlines... TaxTMI safe harbour rules: Simplified Tax Rules for... TaxTMI India Relaxes CHIMS Registration Rules for... TaxTMI Cheque bounce case: Court upholds validity of... TaxTMI Firm's GST registration cancelled due to... TaxTMI High Court rejects repeated attachment orders... TaxTMI Charity fund invested in joint ventures, risking... TaxTMI US firm's technical advisory services via call... TaxTMI Real Estate Reassessment Debacle: Reopening... TaxTMI Partners' capital withdrawal after reorganization... TaxTMI Court quashes export scheme benefit denial over... TaxTMI Money laundering case cognizance valid despite... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For May of 2016

Home Highlights May May 2016 Year 2016

Filter:

Showing 151 to 200 of 646 Records

1 2 345 6 7 8........ 13

May 24, 2016 Case Laws Income Tax AT

Treatment of expenditure - capital or revenue in nature - merely there being grouped under fixtures, it could not be concluded that they were capital in nature. - AT
May 24, 2016 Case Laws Income Tax AT

Inflation of agricultural income - artificial boosting of income by the assessee - there was no real income - assessee had claimed agricultural income which was not......
May 24, 2016 Case Laws Income Tax AT

Consideration received by the assessee on sale of software is not chargeable to tax as royalty such as equipment royalty, process royalty etc - AT
May 24, 2016 Case Laws Income Tax AT

TDS u/s 194J - the reimbursement was paid to professionals, who had met some expenditures - the professional charges are claimed along with the reimbursement of......
May 24, 2016 Case Laws Income Tax AT

The services of recruitment agencies are in the nature of professional services rendered and hence, it will be charged to TDS u/s 194J. - AT
May 24, 2016 Case Laws Income Tax AT

Provision for exgratia - claim of deduction u/s 37 - exgratia cannot be regarded as bonus and requirement of the provisions of section 37 are fully satisfied. - AT
May 24, 2016 Case Laws Income Tax AT

Dividend received by the assessee has no direct nexus with the profits and gains derived from the manufacturing activity and industrial undertaking - Not eligible for......
May 24, 2016 Case Laws Income Tax HC

Interest payable on the refund of income tax under Section 244-A - whether falls within the definition of the term interest under Article 12.4 of the Double Taxation......
May 23, 2016 Case Laws Service Tax AT

Imposition of penalty u/s 78 - Unable to understand that how the collected amount, which was required to be deposited, can lead to any financial hardship on the part of.....
May 23, 2016 Case Laws Service Tax AT

Recovery of interest - Section 73B of the Finance Act, 1994 - Collected Service tax from the transporters when no service tax was payble and not deposited to the......
May 23, 2016 Case Laws Service Tax AT

Entitlement of Cenvat credit and consequential refund - particular works contract service does not fall under the exclusion category in the definition of input service,.....
May 23, 2016 Case Laws Service Tax AT

Refund claim - Notification No. 41/2007-ST and 17/2009-ST - the condition of non claiming of drawback was prevailing during the relevant period therefore, the appellant.....
May 23, 2016 Case Laws Central Excise AT

Refund - debit entry was countersigned by Superintendent (Preventive) and the show cause notice itself mentions that the debit was made on pursuance of the officers of......
May 23, 2016 Case Laws Central Excise AT

Refund claim - paid excess duty on the removal of input - the legitimate claim of refund stand made within one year itself even though the formal refund application was.....
May 23, 2016 Case Laws Central Excise AT

Valuation - Sale through dealers - in the absence of any extra commercial relationship between the dealers and the main respondent, there can be no reason to allege......
May 23, 2016 Case Laws Central Excise AT

Entitlement of Cenvat credit - Returned goods - Rule 16 - Respondent neither maintained separate records nor could establish that the same were processed and returned to....
May 23, 2016 Case Laws Central Excise AT

Claim for exemption on electric cables were supplied for river water pump house at project for drawing water from Godavari river - Notification No. 3/2004-CE dated......
May 23, 2016 Case Laws Income Tax HC

Salary income - taxability of interest free or concessional loan offered by a bank to its own employee - If salary is taxable and some perquisite or benefit forms part......
May 23, 2016 Case Laws Income Tax AT

Revision u/s 263 - the disallowances under sections 14A and 36(1)(iii) of the Act were the "matters" before the CIT (Appeals) - the same does not come under the......
May 23, 2016 Case Laws Income Tax AT

TDS - the payment paid by the assessee to scheduled banks for opening letters of credit was in the nature of interest u/s 2(28A) - but since the amount had been paid to.....
May 23, 2016 Case Laws Income Tax AT

Capital gain - transfer - the transaction entered into by the parties herein, which have the effect of transferring or enabling the enjoyment of any immovable property,.....
May 23, 2016 Case Laws Income Tax AT

Revision u/s 263 - correctness of the record or valuation ascribed by the assessee to the fixed assets - it is a case of complete lack of enquiry which renders the order....
May 23, 2016 Case Laws Income Tax AT

Registration granted to the assessee u/s 12A cancelled - legally the impact of the proviso to section 2(15) being attracted is that the assessee will not be eligible for....
May 23, 2016 Case Laws Income Tax AT

Allowability of excise duty refund u/s 80IB - There is an inextricable link between the manufacturing activity, the payment of central excise duty and its refund -......
May 23, 2016 Case Laws Customs AT

Leviability of Anti Dumping Duty - import of complete goods or import of parts only - The missing parts such as Control Unit (Computer Controller), Electrical Parts......
May 23, 2016 Case Laws Customs AT

Restriction on import of Random Polished Marble Slabs - there is no whiff of any deliberate misrepresentation and the goods were in violation of Exim Policy only......
May 23, 2016 Case Laws Customs AT

Classification - Import of LED panel or LED Television - LED panels devoid of speakers, remote controls, power cables, Mother board and sockets can scarcely be called as....
May 23, 2016 Case Laws Customs AT

Levy of penalty on CHA - Import of Ivory and its articles - Ld. Commissioner has not given reason how the appellant has contravened the aforesaid provision. Therefore,......
May 23, 2016 Case Laws VAT and Sales Tax HC

Validity of law - rate of tax - interstate movement of goods - The law validly enacted by a State Legislature, cannot be challenged on the ground that it defies logic......
May 23, 2016 Case Laws VAT and Sales Tax HC

Imposition of VAT on the dyes, chemicals etc. - treating them to be deemed sales - used in the dyeing, colouring and printing of cloth for various traders - If the......
May 22, 2016 Case Laws Service Tax AT

Availment of Cenvat credit - the services related to cell phone, courier agency, it is quite possible as to the use of those services for the purpose of manufacturing......
May 21, 2016 Case Laws Service Tax AT

Whether the unamended provision of Section 78 according to which 100% penalty or amended provision of Section 78 according to which 50% penalty is applicable in the case....
May 21, 2016 Case Laws Service Tax AT

In view of lack of clarity on the inclusion of Trading Activity under exempted service w.e.f. 1/4/2011, the appellant has shown a reasonable cause for non reversal of......
May 21, 2016 Case Laws Service Tax AT

Penalty - the appellant, immediately after pointing out by the department regarding non-payment of service tax, discharged the service tax along with interest before......
May 21, 2016 Case Laws Central Excise AT

Rejection of refund claim - duty was paid twice, once from cash and again from cenvat credit - suo-motu credit of duty paid excess / twice can not be taken & a refund......
May 21, 2016 Case Laws Central Excise AT

Cenvat Credit - The allegation of the revenue that the furnace oil is not required for manufacturing by the appellant but the same was available in the factory premises.....
May 21, 2016 Case Laws Customs AT

Crude Palm Kernel oil is covered under the duty free replenishment certificate - benefit of Notification No. 46/2002-Cus allowed - AT
May 21, 2016 Case Laws Customs HC

Export effected by the petitioner prior to the date of issuance of Advance Licence cannot be considered in fulfillment of Export Obligation under the Advance Licence - HC
May 21, 2016 Case Laws Customs AT

DEPB license obtained through fraudulent means - the appellants have knowingly committed offence as specified under Section 113(i) and made themselves liable for penalty....
May 21, 2016 Case Laws Service Tax AT

Allowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone......
May 21, 2016 Circulars Customs

CBEC issues clarification regarding transitional provisions relating to Duty Free Shops/ Ship stores /Airline Stores/ Diplomatic Stores
May 21, 2016 Notifications Service Tax

Exemption with respect to Services provided by Government or a local authority to a business entity with a turnover up to rupees ten lakh in the preceding financial year....
May 21, 2016 Case Laws Indian Laws HC

The officials of the petitioner summoned by the respondent shall be entitled to be accompanied by the advocate(s) in a matter before the CCI - HC
May 21, 2016 Case Laws Income Tax HC

Educational activity - Once it is found that the assessee had sold away the school and what was carried on by them later do not qualify, they cannot claim exemption u/s 11 - HC
May 21, 2016 Case Laws Income Tax HC

Assessee had received only ₹ 32.48 crores in terms of the Scheme and the balance amount of ₹ 17.64 crores was discharged by MTAIC by directly issuing fully......
May 21, 2016 Case Laws Income Tax HC

Addition of undisclosed income on the basis of loose sheets found at the time of search - Though there was a retraction of those statements by the assessee, those......
May 21, 2016 Case Laws Income Tax AT

Levy of penalty - assessee has tried to deprive the State by showing taxable income as not taxable in the garb of Gift. Such an action justifies invoking of the......
May 21, 2016 Case Laws Income Tax AT

Additions made on the basis of papers found in the course of search - additions made on the basis of papers found in the course of search without bringing any......
May 21, 2016 Case Laws Income Tax AT

TDS u/s 194H - Supply of milk and milk products by assessee to the distributors was a sale agreement on principal to principal basis not liable for deduction of tax at......
May 21, 2016 Case Laws Income Tax AT

Charitable activity / Purpose or not - Section 2(15) - The specific courses conducted by the assessee admittedly pertaining to travel and tourism industry were having......

1 2 345 6 7 8........ 13

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...