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 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 Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... 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 5551 to 5600 of 6674 Records

1 ....108 109 110 111112113 114 115 116........ 134

May 1, 2015 Case Laws Service Tax

Works contract - Where, the principal contractor, assigns the works to a sub-contractor and the transfer of property in goods involved in the execution of such works......
May 1, 2015 Case Laws Service Tax

Works contract - construction of canals, pipelines or conduits for Government/ Government undertakings for augmentation of irrigation, water supply or sewerage disposal.....
May 1, 2015 Case Laws Service Tax

Turnkey/ EPC project contracts, enumerated in clause (e), Explanation (ii) in Section 65(105)(zzzza) of the Act is a descriptive and ex abundant cautela drafting......
May 1, 2015 Case Laws Service Tax

Construction of canals for irrigation or water supply; construction or laying of pipelines/ conduits for lift irrigation conceived and integrated into a dam project,......
May 1, 2015 Case Laws Service Tax

It can be nobody's case that inspecting agency which only inspected the facility without rendering any advice could be covered under the category of management or......
May 1, 2015 Case Laws Service Tax

Export of Business Auxiliary Service - Denial of refund claim - even though the adjudicating authority contended that services are covered under exemption notification......
May 1, 2015 Case Laws Service Tax

Refund claim of excess service tax paid - when there is no liability for the appellant to pay Service Tax, the provision of section 11(B) regarding period of limitation.....
May 1, 2015 Case Laws Central Excise

Manufacture - Captive consumption - appellant is a public sector company governed by a Board of Directors consisting of IAS Officers. Be that as it may, we are satisfied....
May 1, 2015 Case Laws Central Excise

Extension of stay beyond the period of 365 days - Power of Tribunal to extend stay - No law can be so unfair as to say that if the Court/Tribunal is at fault, the......
May 1, 2015 Case Laws Central Excise

Valuation - Job work - Legality and validity of Rule 10A of The Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Constitutional......
May 1, 2015 Case Laws Central Excise

Denial of CENVAT credit - common inputs - electricity energy not being excisable goods nor its is exempted goods in terms of Rule 2(d) of the CENVAT Credit Rules, 2004,....
May 1, 2015 Case Laws Central Excise

Cenvat credit on outward transportation services - availment of Cenvat credit came in the knowledge of department during the course of audit. If Audit would not have......
May 1, 2015 Case Laws Customs

Valuation of goods - contemporaneous import prices in the case of the other importers have not been challenged by Revenue - assessable cannot be rejected - AT
May 1, 2015 Case Laws VAT and Sales Tax

Right to use - Having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to......
May 1, 2015 Case Laws VAT and Sales Tax

Non payment of the amount of the Value Added Tax under Jharkhand Value Added Tax Act, 2005 - It is high time for the State either to change the Assessing Officer or......
May 1, 2015 Case Laws VAT and Sales Tax

Denial of Input tax credit - RVAT Act does not prohibit selling of goods lower than purchase value as per VAT invoice but ITC is to be allowed on the basis of VAT invoice - HC
May 1, 2015 Case Laws Income Tax

Land belonging to the husband has been thrown into the common stock of joint property between the husband and the wife - doctrine of blending applied - They borne the......
May 1, 2015 Case Laws Income Tax

Expenditure incurred by the assessee towards the procurement of technical know how by paying a lumpsum consideration for use in the course of business is a revenue......
May 1, 2015 Case Laws Income Tax

Deemed dividend u/s2(22)(e) - It does not provide that any shareholder in the assessee-Company who had taken any loan or advance from another Company in which such......
May 1, 2015 Case Laws Income Tax

Necessity of dissolution clause in the deed of charitable trust - whether the assessee is a public charitable trust, should the deed not have a clause that upon......
May 1, 2015 Case Laws Income Tax

Exemption under Section 10 (23C) (vi) refused - if surplus is generated year after year, it cannot be said to be existing solely for educational purposes - exemption denied - HC
May 1, 2015 Case Laws Income Tax

Penalty u/s.158BFA(2) - Assessee has failed to pay the tax in its entirety on the undisclosed income - the provisions of law uses the word 'May' and not the......
May 1, 2015 Case Laws Income Tax

Principle of Mutuality - taxability of 'Card guest income' and 'general guest fee' received by the club paid by the members - Just because the......
May 31, 2014 Case Laws Service Tax

Scope of the term Motor Vehicle with regard to repair and management service - When the Statute clearly intended to exclude motor vehicle, it is apparent that it......
May 31, 2014 Case Laws Service Tax

Management/maintenance/repair service - assessee contended that entire amount relates to supply of goods is not correct - AT
May 31, 2014 Case Laws Service Tax

Waiver of pre-deposit - cenvat credit - input service - bus transport service - activities involving social gathering, marriage, picnic and taking children to the school....
May 31, 2014 Case Laws Central Excise

CENVAT Credit - allegation of non receipt of goods physically - Ground taken up by Commissioner (Appeals) to drop the demands and penalties has no legs to stand as fraud....
May 31, 2014 Case Laws Central Excise

Duty demand - Shortage in stock - appellant representative has accepted the shortages only but nowhere accepted the fact of removal of the same. On the other hand, there....
May 31, 2014 Case Laws Central Excise

CENVAT Credit - Storage loss - even if it is treated as transit loss, since the same is 0.5%, the Cenvat credit cannot be denied - AT
May 31, 2014 Case Laws Customs

Revocation of CHA License – It is true that there is no power in such authorities to enforce attendance of persons being passengers, giving statement, but if their......
May 31, 2014 Case Laws Income Tax

Order of settlement commission - Commission found that since the petitioner had committed a default and did not truly disclose his income, the penalty could not be......
May 31, 2014 Case Laws Income Tax

Reassessment - Validity of notice u/s 148 of the Act – Reason to believe – The material found in post search enquiries could form a “reason to believe“ that income had......
May 31, 2014 Case Laws Income Tax

Reassessment - issuance of notices is not an outcome of change in opinion of the successor AO but is based on tangible material received to him during the assessment......
May 31, 2014 Case Laws Income Tax

Addition of unexplained jewellery – Looking to the status of the family and the jewellery found in possesssion of four ladies, it was being within the tolerable limit or....
May 31, 2014 Case Laws Income Tax

Jurisdiction of the CIT u/s 263 - order of the CIT without recording the reason to demonstrate that the view of the AO after enquiry as incorrect, unsustainable in law - AT
May 31, 2014 Case Laws Income Tax

Sale/purchase of shares - capital gains - Merely because the assessment of speculation profit is as per the provision contained u/s 43(5) would not lead to ipso facto......
May 31, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) – LTCG claimed inspite of STCG – there can be two views on the issue and it cannot be said that assessee’s action in returning the income as long......
May 31, 2014 Case Laws Income Tax

Surcharge and education cess to be levied after giving MAT credit - The nature of MAT is like pre-paid taxes and, therefore, it should be treated alike for the purposes.....
May 30, 2014 Case Laws Service Tax

Demand of service tax - Clearing and Forwarding agents - Third show cause notice issued while 2 notices already existing - demand set aside on the ground of period of limitation - HC
May 30, 2014 Case Laws Customs

Undervaluation - department has not mentioned as to which the importer of identical or similar goods had been selling the goods in India at the wholesale price which......
May 30, 2014 Case Laws Companies Law

Winding up of company - Inability to pay debts - a petition under Section 433 (e) of the Companies Act, 1956, will not lie in respect of a debt which is barred by......
May 30, 2014 Case Laws Income Tax

Genuineness of foreign gifts – there being neither any relationship nor there being any circumstance to show natural love and affection of the donor for the donee nor......
May 30, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) - Capital gains not shown in the return – Assessee disturbed due to illness of father – error committed could be described only as a human error,......
May 30, 2014 Case Laws Income Tax

Cessation of liability - provision for discount - as the provision was disallowed in earlier year, reversal made during this assessment year ought to be allowed as......
May 29, 2014 Case Laws Service Tax

Whether, the respondent is liable to service Tax on Flying Training Institute and Aircraft Engineering Institutes under Commercial Training or Coaching Services - demand set aside - HC
May 29, 2014 Case Laws Service Tax

Waiver of pre-deposit - demand based on ST-3 return - this would be a case of demand based on the ST-3 returns and therefore extended period cannot be invocable. - AT
May 29, 2014 Case Laws Service Tax

Waiver of pre-deposit - valuation - goods involved are in the nature of consumables and not in the nature of parts or materials which can be sold and then services......
May 29, 2014 Case Laws Central Excise

CENVAT Credit - transformer which was sent for a short period were cleared on payment of duty and after the repair, the transformer was cleared, the standby transformer.....
May 29, 2014 Case Laws Customs

Import of goods against advance license - DTA clearance of finished goods - respondent has first exported the goods. Against the said export, the respondent obtained......
May 29, 2014 Case Laws Income Tax

Deduction u/s 57 when there is no income – how expenditure which is otherwise a proper expenditure can cease to be a such merely because there is no receipt of income,......

1 ....108 109 110 111112113 114 115 116........ 134

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

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 ...

F: Stock damaged in recent floods

F: Transfer of ITC without filing ITC-02

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

↑Top