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 Excessive delay in issuing show cause notice &... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... 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 5951 to 6000 of 6674 Records

1 ....116 117 118 119120121 122 123 124........ 134

May 31, 2013 Case Laws Service Tax

Cenvat Credit - Input services - Rule 2(L) of CCR - there is no requirement of one to correlation of the cenvat credit availed. - AT
May 31, 2013 Case Laws Service Tax

Refund - The appellant has passed the hurdle of unjust enrichment - the provisions of Section 12B will not be applicable in this case as the club and the members are not....
May 31, 2013 Case Laws Income Tax

Assessee is eligible to claim simultaneous benefit under section 10(10C) as well as section 89(1) in respect of the compensation received under the voluntary retirement scheme - AT
May 31, 2013 Case Laws Income Tax

Diminution in value of inventory - in the case of slow moving items which did not have a ready market, it was permissible for the assessee to adopt a lower value - AT
May 31, 2013 Case Laws Income Tax

Appeal before ITAT - con compliance of Rule 18 - As there is no valid paper book on record and there is nobody present before the Tribunal on behalf of the assessee -......
May 31, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - absence of due care does not mean that the assessee is guilty of either furnishing inaccurate particulars or attempting to conceal its income -......
May 31, 2013 Case Laws Income Tax

Exemption u/s 10(15) - as he was Non-Resident for the said period and resident but Not Ordinarily Resident for succeeding eight years remittance sent by him from Dubai......
May 31, 2013 Case Laws Income Tax

Addition on account of low household expenses on protective basis - the protective addition made in the regular assessment order has no legs to stand. - no addition - AT
May 31, 2013 Case Laws Wealth-tax

HUF - Whether assessment proceedings in the name Karta would be legal in the event of partition having taken place between the parties? - HC
May 31, 2013 Case Laws VAT and Sales Tax

Rate of tax applied to Paraffin wax manufactured and sold by appellant - 4% or 20% - Entry No. 120 of 3rd Schedule is a specific Entry and Entry No. 1(ix) of 4th......
May 31, 2013 Case Laws Companies Law

A party taking recourse to a wrong provision of law while approaching the Court cannot be placed in a worse situation. - HC
May 30, 2013 Case Laws Income Tax

Computer peripherals and accessories - depreciation @ 60% has been allowed on computer peripherals. - AT
May 30, 2013 Case Laws Central Excise

Eligibity of Cenvat credit on welding electrodes - without repair and maintenance, manufacturing operations, though theoretically possible, are not commercially feasible....
May 30, 2013 Case Laws Central Excise

Condonation of delay - the Courts take reasonably lenient view in examining the delay and causes of delay explained by a litigant on the premise that ordinarily, a......
May 30, 2013 Case Laws Central Excise

Cenvat Credit - The invoices issued by the registered licencee being genuine and in the absence of any allegations against the appellants of fraud, the Tribunal should......
May 30, 2013 Case Laws Central Excise

CESTAT dismissed the appeal - The petitioners had deposited the amount of pre-deposit, of course after some delay - appeals are required to be heard on merits - HC
May 30, 2013 Case Laws Central Excise

Revenue appeal - There are no statutory rules, providing that the Commissioner will sit on the same day at the same time and take a decision authorising a Central Excise....
May 30, 2013 Case Laws Central Excise

Cenvat credit - ISD - credit could not be denied on the ground that the input services were received in some other units and distribution need not have been made on the.....
May 30, 2013 Case Laws Service Tax

Franchise service or not - Appointment of agents - collection of fee form the agent of Rs. 15000/- each - prima facie case is in favor of assessee - stay granted. - AT
May 30, 2013 Case Laws Service Tax

Valuation - inclusion of the value of SIM-Cards in providing the (communication) services by the appellant - extended period of five years cannot be invoked - demand set aside - AT
May 30, 2013 Case Laws Customs

Condonation of delay - appellant had deliberately approached wrong forum to cause prejudice to the interest of Revenue - prayer for condonation rejected - AT
May 30, 2013 Case Laws Income Tax

Status of HUF - whether CIT(A) erred in granting the assessee the status HUF & deleting the addition made being the capital asset treated as income of AOP - held no - AT
May 30, 2013 Case Laws Income Tax

Non deduction of TDS u/s 194J - TPA - TPAs, when they make payments to hospitals are liable to deduct tax at source under the provisions of section 194-J. - AT
May 30, 2013 Case Laws Income Tax

Nature of share transactions - the transaction which have been shown under the head investment portfolio and, hence, the short term capital gain or long term capital......
May 30, 2013 Case Laws Income Tax

Penalty u/s. 271(1)(c) - Clearly, a false claim was not only made by the assessee, but it was agitated before the highest fact finding authority - penalty confirmed. - AT
May 30, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - oan or advance to a non-shareholder cannot be taxed as deemed dividend in the hands of the a non shareholder - AT
May 30, 2013 Case Laws Income Tax

Charge of fringe benefit tax - whether a person is a “servant“ or an “agent“ - Since those services were professional services FBT is not applicable - AT
May 29, 2013 Case Laws Central Excise

Dismissal of appeal for non compliance of stay order - The stay applications of individual appellants, having regard to their peculiar circumstances, should be......
May 29, 2013 Case Laws Central Excise

Exemption notification - Concessional rate of duty - actual user condition - As the procedure set out in the 2001 Rules has not been followed, the appellant was not......
May 29, 2013 Case Laws Service Tax

Services of cargo handling - main contractor discharged the entire service tax liability - ST can not be demanded twice from the sub-contractor - demand and penalty set aside - AT
May 29, 2013 Case Laws Service Tax

Computer training services - vocational traning - service tax liability for the period July 2004 to March 2005 - There is no evidence indicating any malafide suppression....
May 29, 2013 Case Laws Service Tax

Service tax liability - AO has shown sympathy to the persons who is liable to pay the tax - Notice given to AO to explain his role - HC
May 29, 2013 Case Laws Indian Laws

NDPS - As there is no absolute rule that police officers cannot be cited as witnesses and their depositions should be treated with suspect therefore, the prosecution......
May 29, 2013 Case Laws Income Tax

Transfer of search assessment proceeding to the ACIT-Visakhapatnam u/s 127(2) - The notice had indicated the reason for transfer as 'centralisation' for 'co-ordinated......
May 29, 2013 Case Laws Income Tax

Reassessment - bogus entries - The reasons recorded by the AO do not disclose the AO’s mind as to what was the nature and amount of transaction or entries - proceedings.....
May 29, 2013 Case Laws Income Tax

Addition u/s 41(1) - Although, enforcement of a debt being barred by limitation does not ipso facto lead to the conclusion that there is cessation or remission of liability - HC
May 29, 2013 Case Laws Income Tax

ITAT's power of rectification - In the present case, decision of the Tribunal to allow depreciation on 8% profit was a conscious decision. - ITAT not allowed to rectify - HC
May 29, 2013 Case Laws Income Tax

Forward contract cancellation loss - In order to hedge against losses, the assessee had booked foreign exchange in the forward market with the bank. - allowed as business loss - HC
May 29, 2013 Case Laws Income Tax

Adjustment of refudn with tax u/s 245 - No doubt, the respondent is empowered to make the adjustment of refund, but the same can be done only in the manner as......
May 29, 2013 Case Laws Income Tax

TDS on payment of freight u/s 194C - the owners of the truck actually hired had furnished Forms No.15-I - no authority on the part of the assessee to deduct any tax. - HC
May 29, 2013 Case Laws Income Tax

Additions - cash credit - receipt of remittances of foreign exchange - assessee claimed immunity that he is not bound to disclose the name of the person who remitted the....
May 29, 2013 Case Laws VAT and Sales Tax

The intention of the legislature under the TNGST is to treat chilly and chilly powder, coriander and coriander powder, and turmeric and turmeric powder as one and the same goods - HC
May 29, 2013 Case Laws VAT and Sales Tax

Failure to deposit tax before furnishing returns or alongwith the returns - imposition of penalties confirmed - revisionist held that there was reason - matter remanded.....
May 29, 2013 Case Laws Companies Law

Abuse of Dominant position - (Apple/Airtel/Vodafone) - distribution/ sales arrangement between Apple and Airtel/Vodafone - there is no anti-competitive effect of the......
May 28, 2013 Case Laws Central Excise

Cenvat Credit - use of inputs in exempted and non-dutiable products - Revenue cannot pick and choose between the assessees of same nature to file appeal in respect of......
May 28, 2013 Case Laws Central Excise

Request for re-testing of the samples - The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that......
May 28, 2013 Case Laws Service Tax

Refund - Re-credit of the service tax amount when services are not provided - Rule 6(3) -both the lower authorities are in error in not sanctioning the refund to the appellant. - AT
May 28, 2013 Case Laws Service Tax

Penalty - Non payment of service tax amount to the department despite being collected from the client - bonafide mistake - no penalty - AT
May 28, 2013 Case Laws Service Tax

Import of software - stay - duty of customs paid at the time of import - they paid vat at time of sale - Prima facie, the appellant is liable to pay service tax - AT
May 28, 2013 Case Laws Income Tax

Rebate in respect of securities transaction tax u/s 88E - the contention that this benefit is not available to the assessee whose total income is assessed u/s 115JB has.....

1 ....116 117 118 119120121 122 123 124........ 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: ITC Issue in case of Acqusition of Company in Insolvency

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 ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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