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 Company's expenses disallowed, but no penalty as... TaxTMI Resolving Arbitral Tribunal's Mandate Extension:... TaxTMI Court allows appeal against retrial order for... TaxTMI Provisions restricting input tax credit on... TaxTMI Lack of jurisdiction for AO to invoke Sec 153C... TaxTMI Writ challenging assessment dismissed; assessee... TaxTMI Fraudulent employee mishandling led to embezzlement... TaxTMI Taxpayer challenges legality of vague penalty... TaxTMI Tax-free dividend income, interest-free funds... TaxTMI Battle over Betel Nut Classification: Roasted or... TaxTMI Goods matched documents like e-way bill and... TaxTMI Income tax reassessment validity: AO initiated... TaxTMI Sale-purchase loss disallowed unreasonably by tax... TaxTMI Revision: Hospital receipts verified, partial... TaxTMI Inflated invoices by employees led to pre-existing... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For May

Home Highlights May

Filter:

Showing 4451 to 4500 of 6674 Records

1 ....86 87 88 899091 92 93 94........ 134

May 5, 2017 Case Laws Income Tax

No addition u/s 41(1) can be made merely on the ground that the debts remained unpaid in the appellants’ books for a number of years and no presumption can be made that.....
May 5, 2017 Case Laws Income Tax

Addition of undisclosed investment - the valuation done by the DVO by adopting the CPWD rate instead of State PWD rates and not allowing 10% for self supervision is held....
May 4, 2017 Case Laws Service Tax

Recovery of CENVAT credit - service provided in the State of Jammu and Kashmir - there is no logic or soundness to hold that the inputs/input services used for rendering....
May 4, 2017 Case Laws Service Tax

Classification of taxable services - Revenue has not been able to identify the specific description which would best fit the activity in the manner sought for in the......
May 4, 2017 Case Laws Indian Laws

Service of notice through WhatsApp - Defendants who avoid and evade service by regular modes cannot be permitted to take advantage of that evasion - The Defendants must.....
May 4, 2017 Case Laws Income Tax

Addition of income on the basis of statement made by the employees/ director during the course of search - the statement which are made by the employees were indubitably....
May 4, 2017 Case Laws Central Excise

The process to which old tyres are subject to produce two or more pieces of cut tyre is not ‘manufacture’ within the meaning of Section 2 (f) of the CE Act. - HC
May 4, 2017 Case Laws Service Tax

CENVAT credit - Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc. of the office premises. At any rate,.....
May 4, 2017 Case Laws Service Tax

Refund claim - unutilized input service credit - Rule 5 of CCR, 2004 read with N/N. 5/2006-CE - the principle of unjust enrichment is not applicable in the export of......
May 4, 2017 Case Laws Service Tax

Refund claim - N/N. 41/2007-ST - invoices do contain basic particulars and co-relation as per the chart furnished by the appellant should be sufficient to consider their....
May 4, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - excess duty paid under the provision of Chewing Tobacco & Unmanufactured Tobacco Packing Machines (Capacity Determination and......
May 4, 2017 Case Laws Central Excise

Valuation - Once the Sales Tax department has assessed the Sales Tax as paid, the Central Excise department cannot contend that since the State Government has remitted......
May 4, 2017 Case Laws VAT and Sales Tax

Whether the amount paid by the dealer as Entry Tax for bringing the goods within the local area would form part of the turnover of assessee for the purposes of payment......
May 4, 2017 Case Laws Income Tax

Did the ITAT fall into error in holding that the surrender made by the assessee in the course of the survey and confirmed two months later in writing, was deserved to be....
May 4, 2017 Case Laws Income Tax

A notice sent by post to the addressee at his proper address would be deemed to have been delivered to him in the ordinary course, if not returned undelivered and such......
May 4, 2017 Case Laws Income Tax

Exemption u/s 11 of the IT Act - denial on the ground that it exceeded the number of Indian students permitted in each class, in violation of the approval granted by Min....
May 4, 2017 Case Laws Income Tax

Set off of carried forward Business losses against the Short Term Capital Gains u/s 72 - the gain on sale of office premises represents profits of business - the brought....
May 4, 2017 Case Laws Income Tax

Exemption u/s 11 - Trust - it was alleged that the principle activity of the assessee trust was letting out the auditorium with clear profit motive - allegation has not.....
May 3, 2017 Case Laws Service Tax

Valuation - abatement claimed of 85% - Board Circular No. B43/1/97-TRU dated 06.06.1997 - the Agency Commission actually attributable to the CHA services will be far......
May 3, 2017 Case Laws Service Tax

Turn Key Contract - classification of services - The appellants herein are claiming the classification of their services under the category of ‘Custom House Agents’ and.....
May 3, 2017 Case Laws Service Tax

Penalty u/s 78 of FA - waiver of penalty - The appellants contention that section 73(3) is applicable in their case is not correct - Once, the ingredients of section......
May 3, 2017 Case Laws Central Excise

Refund claim - since there was no liability to pay Education Cess and Secondary and Higher Secondary Education Cess, the provisions of the Central Excise Act as......
May 3, 2017 Case Laws Central Excise

Mere shortage of the goods ascertained during stock verification, would not be treated as clandestine removal of the goods. There is required positive act to establish......
May 3, 2017 Case Laws Central Excise

CENVAT credit on security services received at Unit-II cannot be denied on the ground that the same is not used by the manufacturer, as both the units belong to the same....
May 3, 2017 Case Laws Central Excise

Classification of goods - FRANCH OIL NH - Having noticed the character of the goods which is drug in nature and also for the features aforesaid, including the trade name....
May 3, 2017 Case Laws Central Excise

SSI Exemption - availing Benefit of N/N. 67/95-CE against captive consumption - intermediate goods - the goods are neither exempt nor subject to nil rate of duty by......
May 3, 2017 Case Laws Central Excise

Shortage of goods - CENVAT credit - portion of the pet coke was not received in the factory - demand of duty with interest and penalty confirmed - AT
May 3, 2017 Case Laws Central Excise

Valuation - cost of packing material received free of cost - If some goods are marketable without being put into the containers, the cost of containers including their......
May 3, 2017 Case Laws Customs

Duty Drawback - deficiency memo has been issued stating that the department does not agree with the classification - deficiency memo travels much beyond the scope of......
May 3, 2017 Case Laws VAT and Sales Tax

Levy of VAT on sale of Business - AO was completely wrong in thinking that the sale of a business as a whole is taxable simply because such a sale also involves a sale......
May 3, 2017 Case Laws Income Tax

Reassessment - validity of notice issued u/s 148 - the Tribunal could not have gone into the adequacy and sufficiency of reasons - HC
May 3, 2017 Case Laws Income Tax

Depreciation on lease hold building and plant & machinery - AO has misconstrued whole constitution of the Society. He was not justified to assume that three governments.....
May 3, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - Assessing Officer was quite unsure as to which of the two sections namely, section 271(1)(c) or section 271AAA was he intending to proceed. Such.....
May 3, 2017 Case Laws Income Tax

TDS - payments made to the farmers representing cutting and transporting of the sugarcane - Supply of sugarcanes at the gates of factories of the respective assesses was....
May 3, 2017 Case Laws Income Tax

Escapement of income - works contract - A.O. directed to estimate net profit of 10% on main contract works and 7% on sub contract works, net of all expenditure including....
May 3, 2017 Case Laws Income Tax

Disallowances of certain expenditure - Mere production of ledger extract without supporting bills and vouchers would not absolve the assessee from proving the......
May 3, 2017 Case Laws Income Tax

Lease premium paid by the Assessee to MMRDA for acquiring staircase, lifts, lift room, lobbies etc. as additional FSI is not in the nature of rent within the meaning of.....
May 3, 2017 Case Laws Income Tax

Deduction U/s 80IE - eligible of deduction towards excess provision written back - by this amount the deduction u/s 80IE has been reduced in the said year since the......
May 3, 2017 Case Laws Income Tax

Reopening of assessment - disallowance u/s 43B - interest was payable and had not been actually paid before the due date of filing of return of income - Once all the......
May 3, 2017 Case Laws Income Tax

The assessee had made investment in FDRs with banks but the same were not encashed for several reasons while the assessee made borrowals from different concerns in order....
May 2, 2017 Case Laws Service Tax

Taxability of service - they help and guide their customers to get loan from banks for buying car. They also help the bank to enforce and recover amount from defaulters.....
May 2, 2017 Case Laws Service Tax

Valuation - the appellants being an advertising agency and a pure agent is not liable to pay service tax on amount payable to media companies on behalf of their clients.....
May 2, 2017 Case Laws Service Tax

Club or association services - services to its members - the levy of service tax on the service provided by a club to its members has been purported ultra-virus under......
May 2, 2017 Case Laws Service Tax

Refund of CENVAT credit of service tax paid on various input services - Rule 5 of CCR - mining activity amounts to manufacture and credit is eligible to be availed - refund allowed - AT
May 2, 2017 Case Laws Central Excise

CENVAT credit - eligible input service - office rental and the rental charges paid for car parking space - in or in relation to manufacture of goods - credit allowed - AT
May 2, 2017 Case Laws Central Excise

CENVAT credit - input services - courier service - export of final products from the factory - Till the goods are delivered to the buyer, the ownership / property in the....
May 2, 2017 Case Laws Central Excise

Valuation - cash discount - whether the cash discount realized back by the Appellant through debit notes is chargeable to central excise duty? - Held No - AT
May 2, 2017 Case Laws Central Excise

CENVAT credit - scope of input service - laying of the pipelines - whether the service received in relation to laying of the pipelines from outside the factory for water....
May 2, 2017 Case Laws Central Excise

Extended period of limitation - Mere omission to give correct information is not a suppression of fact unless it was deliberate to stop the payment of duty - entire......
May 2, 2017 Case Laws Central Excise

Clandestine removal - Clearance of goods for job-work - there is no evidence for movement of hank yarn from the job worker’ to the factory of STL and that entries in......

1 ....86 87 88 899091 92 93 94........ 134

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

F: Consolidated SCN and Order

F: Stock damaged in recent floods

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

↑Top