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 Excess Input Tax Credit penalty appeal dismissed... TaxTMI Income Tax Assessment Notice Issued by... 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 Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... 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 4901 to 4950 of 6674 Records

1 ....95 96 97 9899100 101 102 103........ 134

May 12, 2016 Case Laws Indian Laws

The Petitioner was not the Director when the offence was committed. Once this is so, she cannot avoid facing prosecution only on the ground of her having ceased to be......
May 12, 2016 Case Laws Income Tax

Revision u/s 263 - claim of additional expenses made by the assessee in its re-revised return which was subsequently withdrawn - the present is a fit case for exercise......
May 12, 2016 Case Laws Income Tax

Interest income accrued on time deposits - AO has only taken into account the ‘Journal’ entries credited in the account. The AO has not taken into account the......
May 12, 2016 Case Laws Income Tax

Transfer of cases u/s 127 - The reasons cannot be vague and too general in nature, but must be specific and based on material facts. It is again not merely sufficient to....
May 12, 2016 Case Laws Income Tax

Addition made on account of payment of “Mehta Sukhadi” - According to the appellant, such commission has been paid secretly to employees of numerous clients and those......
May 12, 2016 Case Laws Income Tax

Additions u/s 68 - Once the receipt of deposits from the depositors is held to be genuine, the consequent disallownace of interest made by the Assessing Officer would......
May 12, 2016 Case Laws Income Tax

Refund of TDS wrongly deducted - Deduction for TDS on Compensation u/s 28 of Land acquisition Act - ITO (TDS) directed to forthwith deposit such amount with the......
May 12, 2016 Case Laws Income Tax

Exemption u/s.54EC - REC Bonds - father has invested in shares in the name of two minor children - the computation has to be worked out in the hands of the minor and......
May 12, 2016 Case Laws Income Tax

Unexplained credit u/s 68 - the amount received by the assessee is to be treated as income u/s 68, assessable under the head “Income from other sources” and accordingly.....
May 12, 2016 Case Laws Income Tax

CIT (A) has erred in not giving the due credit of MAT u/s 115JAA as MAT includes surcharge on MAT as well as education cess and the same was undisputedly paid by the......
May 12, 2016 Case Laws Income Tax

Levy of penalty - it is nowhere recorded that the details submitted by the assessee in its return are found to be incorrect or erroneous or false and in these......
May 12, 2016 Case Laws Income Tax

TDS u/s 194C or u/s 194H - Amount paid to the consolidator on purchase of land - there is no TDS liability as the assessee has not claimed any deduction for payment as......
May 12, 2016 Case Laws Income Tax

Addition u/s 56(2)(v) - whether gift cannot be revoked after acceptance? - It was a temporary advancement of the money by the transferor to the assessee and the amount......
May 12, 2016 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payments exceeding the sum of ₹ 20,000 - merely recording the connected purchase and sale transactions independently and separately.....
May 12, 2016 Case Laws Income Tax

Interest u/s 234A and 234B - monies lying in post office deposits which were the subject matter of attachment u/s 281B of the Act should be construed as taxes paid by......
May 12, 2016 Case Laws Income Tax

MAT - Adjustment to book profit u/s 115JB - the plea of the assessee that the amount of the deferred tax assets included in the brought forward loss should be excluded......
May 11, 2016 Case Laws Service Tax

Advertising agency service on commission basis - Model (1) Placement of advertisement in traditional media on behalf of the advertiser - Modes (2) Buying and selling of.....
May 11, 2016 Case Laws Service Tax

Exemption form service tax on the activity of Testing & Commissioning, Integrated Testing & Commissioning and Trial runs of Trains to be undertaken under the contract is available - AAR
May 11, 2016 News Indian Laws

India and Mauritius sign the Protocol for amendment of the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on.....
May 11, 2016 Case Laws Central Excise

Classification - structural components which are to be used as parts of Boiler System would be classifiable as parts of Boiler only under Heading 8402 of the Tariff. - SC
May 11, 2016 Case Laws Central Excise

Imposition of penalty - Declaration of lesser price for the goods which were cleared for home consumption - Diffrential amount claimed was paid by the appellant - Levy......
May 11, 2016 Case Laws Customs

Eligibility for duty drawback - Export of Flanges - a benefit granted by a statutory notification cannot be withdrawn with retrospective effect and that too by a device.....
May 11, 2016 Case Laws Customs

Refund - The law recognizes only the importers and by setting aside the redemption fine and penalties imposed upon them, it is the importers only who are recognized by......
May 11, 2016 Case Laws Customs

Imposition of penalty - Appellant submitted that he has resigned from the company and hence no penalty should be imposed on him - in the absence of any inculpatory......
May 11, 2016 Case Laws Customs

Refund claim - Appellant filed a shipping bill declaring “that all particulars given herein are true and correct” and thus the goods were self-assessed - not entitled......
May 11, 2016 Case Laws VAT and Sales Tax

Detention of goods in transit - detention order passed under section 70A of the GVAT Act suffers from the breach of principles of natural justice as well as lack of......
May 11, 2016 Case Laws Income Tax

TPA - during the year under consideration the assessee had done a reasonably good business - The resultant profit was offered for taxation in India. Therefore,......
May 11, 2016 Case Laws Income Tax

The income from derivative trading in the present case being of the nature of income from speculative business can be set off from the loss incurred on own trading in......
May 11, 2016 Case Laws Income Tax

LTCG - Computation of capital gain - there is no justification in the order of lower authorities for enhancing capital gains by not allowing deduction paid to partner to....
May 11, 2016 Case Laws Income Tax

TPA - Unless the consideration for services is finalised between the parties, income from such services cannot even be quantified, and obviously quantification of income....
May 11, 2016 Case Laws Income Tax

Cash Credit - The provisions of the section 28 (iv) can be invoked if the benefit or perquisite is not in form of cash. It cannot be said that the loan received by the......
May 11, 2016 Case Laws Income Tax

Disallowance of leasehold improvement expenditure - the repair expenses incurred by the assessee, which have been termed as leasehold improvement, are revenue expenditure in nature - AT
May 11, 2016 Case Laws Income Tax

Sale consideration determined by Stamp Duty Authority for value determined by DVO - A.O. erred in referring the matter to the DVO u/s 55A as reference can only be made......
May 11, 2016 Case Laws Income Tax

Merely because the possession of the property has been taken back by the seller on account of non payment of part of the consideration cannot save capital gain in the......
May 11, 2016 Case Laws Income Tax

Reopening of assessment - notice u/s 148 on the basis of audit objection - reopening on the basis of audit objection is as per law in the given facts and circumstances of the case - HC
May 11, 2016 Case Laws Income Tax

Capital gain - taking over of the assets from the firm to the company - it is clear that the vesting of the property in the private limited company is not consequent or.....
May 10, 2016 Case Laws Customs

Classification - Photo Sensors - Revenue has completely failed to indicate/prove that how the item in question is a measuring or checking instrument to be covered under.....
May 10, 2016 Case Laws Customs

Hon’ble Supreme Court has emphasized time and again that the orders pursuant to a personal hearing either by a court or the Tribunal or any quasi judicial body ought to.....
May 10, 2016 Case Laws VAT and Sales Tax

Allowability of change of place of business - The registering authority has not considered the provisions of Section 17 (14) (a) of the Vat Act, which makes it......
May 10, 2016 Case Laws Central Excise

Condonation of delay - 2192 days - The entire period from the time of filing of the Appeal in the Gujarat High Court till its disposal as above by that Court must, in......
May 10, 2016 Case Laws Central Excise

If Cenvat credit had been wrongly taken, that is an independent liability by itself irrespective of its utilisation which may have followed, as far as taxing statutes......
May 10, 2016 Case Laws Central Excise

Valuation - packing material which was used was durable and returnable by the buyer. Therefore, the cost of packing material should not be included in the transaction value - SC
May 10, 2016 Case Laws Central Excise

Area Based exemption - expansion of unit - the contention of Revenue that the applicant proposes to take separate factory license, ESI No. and PF Codes for expanded......
May 10, 2016 Case Laws Service Tax

Import of internet connectivity services - The server placed outside are meant for internet connectivity services related cannot be considered as hiring of simple......
May 10, 2016 Case Laws Service Tax

Transfer of Cenvat Credit under Rule 10 in case of provider of output services - transfer of all assets on demerger - prima facie, denial of credit to the appellant is......
May 10, 2016 Case Laws Service Tax

The provisions of Section 65(9a) & (9b) clearly indicates that any services rendered in relation and respect of ATM machines are taxable from 01.05.2006 - Such services.....
May 10, 2016 Case Laws Service Tax

Reimbursement of an amount paid to Mormugao Port Trust towards Cargo related charges - Assessee satisfied the condition of being Pure Agent - amount of reimbursement of.....
May 10, 2016 Case Laws Income Tax

PE in India - In order to conclude that Nortel India constitutes a Dependent Agent PE, it would be necessary for the AO to notice at least a few instances where......
May 10, 2016 Case Laws Income Tax

Depreciation in respect of electrical installations, elevators, DG sets installed in the building, which have been let-out by the assessee, which is receiving rental......
May 10, 2016 Case Laws Income Tax

Fees for technical services received - computation of period of stay - From the wording of the article 5 of DTAA in question, it is not possible to accept the plea of......

1 ....95 96 97 9899100 101 102 103........ 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

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...

↑Top