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 4601 to 4650 of 6674 Records

1 ....89 90 91 929394 95 96 97........ 134

May 27, 2016 Case Laws Customs

Seizure of smuggled 1000 gms imported gold - walked through the green channel at the airport without made declaration - confiscation upheld - Commissioner (Appeals)......
May 27, 2016 Case Laws Customs

Extended period of limitation - It is undisputed that the bills of entry which are filed by appellant indicated these items as 'Pharmaceutical Reference Standards' and......
May 27, 2016 Case Laws Customs

Import of Heavy Melting Scrap and Re-Rollable Scrap - Bill of Entry should have been assessed on the basis of examination of the goods by Customs Officers and at best,......
May 27, 2016 Case Laws VAT and Sales Tax

Whether it is possible to settle a part of a pending dispute under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 without settling the entire appeal or......
May 26, 2016 Case Laws Income Tax

Penalty u/s 272A(2)(k) - non filing / delayed filing of e-TDS statement - e-TDS statements were submitted on 8.2.2013 and 9.2.2013 for the Assessment Year 2008-09 - it......
May 26, 2016 Case Laws Central Excise

Validity of demand raised invoking Extended period of limitation in the Second Show Cause notice - Second SCN was issued for the earlier period than which was covered by....
May 26, 2016 Case Laws Customs

Importer is required to mandatorily comply with the labelling requirements in terms of the FSS Regulations and FSS Packaging Regulations. - HC
May 26, 2016 Case Laws Customs

In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed,....
May 26, 2016 Case Laws Income Tax

Estimated profit u/s 44AD - remuneration to partners - the statute itself in section 44AD of the Act, allowed separate deductions towards interest on capital accounts......
May 26, 2016 Case Laws Income Tax

The payments of hire charges to Tata Finance Limited under the hire purchase does not come within the ambit of commission or brokerage. - TDS is not required either u/s.....
May 26, 2016 Case Laws Income Tax

TDS - power factor rebate allowed to any consumer is a part of tariff, and given effect in the energy bill. Power factor rebate is computed as a percentage of energy......
May 26, 2016 Case Laws Income Tax

TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT
May 26, 2016 Case Laws Income Tax

Taxability of dividend received from brazilian company in India - India Brazil DTAA - assessee is a resident company of India within the meaning of Article 23 paragraph.....
May 26, 2016 Case Laws Income Tax

Exemption u/s 11 - assessee is entitled to raise additional ground not merely in terms of legal submissions but also an additional claim not made in the return of income....
May 26, 2016 Case Laws Income Tax

Addition u/s.68 - opening balance of creditors - liabilities which were not credited in the previous year relevant to the assessment year under consideration, the......
May 26, 2016 Case Laws Income Tax

Claim for deduction u/s.54F - Exemption from long term capital gain (LTCG) - The provisions of Sec. 54F are beneficial provisions and are to be considered liberally in......
May 26, 2016 Case Laws Income Tax

Addition of interest received under the head “Income from other sources” - If the assessee is successful in establishing the link between the loan amount received by the....
May 26, 2016 Case Laws Income Tax

MAT - AO cannot make adjustment on account of transfer pricing addition to the amount of profit shown by the assessee in its profit and loss account, for the purpose of.....
May 26, 2016 Case Laws Income Tax

Disallowance of professional fee paid to the Chartered Accountant who is also one of the directors of the assessee company - addition u/s 40A(2)(b) - monthly retainer......
May 26, 2016 Case Laws Income Tax

AO after rejecting the books of account preferred to make disallowance on account of certain expenses only. - In a way he has accepted the books results shown by the......
May 26, 2016 Case Laws Service Tax

Extended period of limitation - Contract for outdoor catering services - The invocation of extended period is unsustainable as the non-registration and non-payment of......
May 26, 2016 Case Laws Service Tax

Rejection of Voluntary Compliance Encouragement Scheme, 2013 (VCES) u/s 111 of the Finance Act, 2013 - VCES was initially accepted - value of services as per P&L......
May 26, 2016 Case Laws Service Tax

Both the services i.e. Outdoor Catering service as well as Staff Transport Service fall in the definition of "input service" and the credit taken by the appellant has......
May 26, 2016 Case Laws Central Excise

Eligibility of refund of 4% Special Additional Duty (SAD) - petitioner is put to financial hardship and because of the competitive market, the non-grant of refund would.....
May 26, 2016 Case Laws Central Excise

Revoking the area based exemption - North Eastern India region - Jarda scented tobacco/pan masala containing tobacco - The impugned Notification No. 11/2007-CE is hit by....
May 26, 2016 Case Laws Central Excise

CENVAT Credit when the goods were subjected only to testing and packing - testing and packing were part of a series of steps undertaken by the assessee for the......
May 26, 2016 Case Laws Central Excise

Clandestine removal - Mere payment of some amount during investigation by itself cannot be held as admission of duty evasion which has to be decided based on material......
May 26, 2016 Case Laws Central Excise

Reversal of Cenvat Credit availed on the capital goods and removed subsequently after use - prior to 13-11-2007, there was no duty payable in respect of capital goods......
May 26, 2016 Case Laws Central Excise

Clandestine removal - Departmental enquiry did not even cross the preliminary stage and stopped with recovery of private documents from the transporter to conclude the......
May 26, 2016 Case Laws Central Excise

Cenvat Credit - export of goods - the place of removal is the Port - the appellants are eligible for cenvat credit on GTA, CHA and wharfage charges. - AT
May 26, 2016 Case Laws Central Excise

Since the appellant admittedly paid duty alongwith interest subject to correctness thereof, there was no need to issue notice for demand of such duty and appropriation......
May 26, 2016 Case Laws Central Excise

The adjudicating authority proposed to change the classification and denying exemption, there should be a clear demand issued u/s 11A. Whereas, in the present case,......
May 26, 2016 Case Laws Central Excise

Classification - If the product of the appellant is based on Acrylic Monomers, the product merits classification under 3906.90, as there is technically no difference in.....
May 26, 2016 Case Laws Central Excise

Motor vehicles sold as taxis - the taxis were registered for a limited period of five years - notification no. 6/2006-CE do not stipulate the tenure of registration -......
May 26, 2016 Case Laws Customs

Sec 112 (a) of the Customs Act 1962 has been mentioned for imposing penalty in the SCN but Adjudicating authority has imposed penalty under Sec 114 without giving any......
May 26, 2016 Case Laws Customs

Revokation of CHA licence - Whether the grant of G Card to Shri Naresh Makwana amounts to sub-letting of licence by the present broker so as to hold contravention of......
May 26, 2016 Case Laws VAT and Sales Tax

Rejection of C-forms - petitioner not been able to co-relate the two C-forms with matching invoices - Benefit allowed since substantial co-relation has been established - HC
May 25, 2016 Notifications FEMA

Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Seventh Amendment) Regulations, 2016 - Notification
May 25, 2016 Notifications Companies Law

Companies (Corporate Social Responsibility Policy) Amendment Rules, 2016 - Notification
May 25, 2016 Case Laws Wealth-tax

Scope of Assets u/s 2(ea) of Wealth Tax Act, 1957 - inclusion of residential building let out and only for brief period the property was vacant - Letting out period is......
May 25, 2016 Case Laws Service Tax

SCN as well as the Adjudication Order are vague as to the taxable service performed by the Assessee - No demand - Order of Tribunal in favor of assessee sustained - HC
May 25, 2016 Case Laws Service Tax

Computation of interest on service tax not paid or delayed paid - adjustment of service tax payable in the import of services as well as paid on the output service can......
May 25, 2016 Case Laws Central Excise

Whether grey fabric manufactured by the appellants and sent by them to the job worker is required to be treated as intermediate products so as to invoke provision of......
May 25, 2016 Case Laws Central Excise

Entitlement of Cenvat credit - Input Services not received in the registered unit - appellant is entitled for the Cenvat Credit in respect of Security Services, Fettling....
May 25, 2016 Case Laws Central Excise

Cenvat credit can be allowed in the debit note if it contains the informations as required under Rule 4A of Service Tax Rule, 1994. - AT
May 25, 2016 Case Laws Central Excise

Recovery of interest and imposition of penalty - Valuation - The duty was confirmed u/s 11A of the Act. As per Section 11AB when the duty is determined u/s 11A interest.....
May 25, 2016 Case Laws Customs

Seeking cross-examination of two persons whose statements were relied upon while issuing the SCN - Cross-examination allowed - HC
May 25, 2016 Case Laws VAT and Sales Tax

Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods taxable at five per cent in Part-I of Schedule C to the WBVAT - the......
May 25, 2016 Case Laws VAT and Sales Tax

Liability of purchase tax - Inter-state stock transfer - Section 12(1)(a) of TNSEZ Act, 2005 exempted a developer or entrepreneur from the levy of taxes both on the sale....
May 25, 2016 Case Laws Income Tax

MAT - the profit declared in the original return of income was as per the requirement of section 115JB of the Act and the profit declared in the revised return does not.....

1 ....89 90 91 929394 95 96 97........ 134

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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...

F: section129(1)(b) of Rajasthan GST ACT

F: Interest u/s 50 of CGST Act 2017

F: Issuance of show cause notice by the additional Director General, Dire...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

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...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

↑Top