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 6101 to 6150 of 6674 Records

1 ....119 120 121 122123124 125 126 127........ 134

May 18, 2013 Case Laws Income Tax

The proceedings in the Parliament, its debates and even the speeches made by the proposer of a bill are ordinarily not considered as relevant or safe tools for......
May 18, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS - the decision of the Tribunal in the case of M/s. Merilyn Shipping & Transports vs. ACIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM), does....
May 18, 2013 Case Laws Income Tax

Addition made on estimating the consumption of electricity, production, sale and profit thereon is not sustainable. - AT
May 18, 2013 Case Laws Income Tax

Exemption u/s 10(37) - agricultural land - Merely because the assessee was not residing close to the land or was also pursuing some other business would not by itself be....
May 18, 2013 Case Laws Income Tax

EOU - If the interest expenditure is less or the interest income is more then the difference of excess interest received by the assessee is to be reduced while......
May 18, 2013 Case Laws Income Tax

Disallowance of interest, DEMAT charges, Membership Subscription out of short term capital gain - disallowance so made by the AO is pre-mature - AT
May 18, 2013 Case Laws Income Tax

Addition u/s 69B - valuation - unaccounted 5 paintings, Branded watches & 14 items of house-hold items & Melectronic goods ie TVs, Music Systems, ACs etc - absurd......
May 18, 2013 Case Laws Income Tax

Section 50C applies to the seller i.e. transferor of the capital asset being land or building or both - the transferee or the purchaser is outside the scope of these provisions - AT
May 18, 2013 Case Laws Income Tax

Expenditure incurred on play ground - leasehold land - One day, the leased land has to go back to the MHADA. - the expenditure constitutes revenue expenditure - AT
May 18, 2013 Case Laws Companies Law

Misleading advertisements as regards issue of buy-back as well as bonus shares - Direction to SEBI to launch an investigation into the alleged misleading and/or......
May 17, 2013 Case Laws Central Excise

Cenvat Credit - allegation of non receipt of inputs - No manufacturer can be expected to keep documentary evidences of its clandestine activities. - demand confirmed - AT
May 17, 2013 Case Laws Central Excise

Rejection of Refund claim - unjust enrichment - In case, department still persists that the element of excise duty has been recovered by the appellant from the Railways.....
May 17, 2013 Case Laws Central Excise

CENVAT credit on capital goods - steel plates and M.S.Channels used in the fabrication of chimney would fall within the ambit of “capital goods“ - AT
May 17, 2013 Case Laws Service Tax

Duty paying document - CENVAT credit taken on debit notes - documents specified under Rule 9 (1) - credit allowed - AT
May 17, 2013 Case Laws Customs

Refund of SAD paid at the time of import of goods – period of limitation – finalization of provisional assessment - refund claim cannot be rejected on the point of time bar. - AT
May 17, 2013 Case Laws Indian Laws

Registry through GPA - The Supreme Court has not said that in no case a conveyance can be registered by taking recourse to a GPA. - HC
May 17, 2013 Case Laws Income Tax

Revision u/s 264 in favor of assessee - in absence of the assessee, CIT was left with no option but to dismiss the revision. - HC
May 17, 2013 Case Laws Income Tax

Interest on sum seized from the business premises during the search and seizure - petitioner is entitled to interest - HC
May 17, 2013 Case Laws Income Tax

There could not have been an addition on account of Arm’s Length Price as the only two purported reasons regarding claim of loss on account of foreign exchange......
May 17, 2013 Case Laws Income Tax

Re opening of assessment - it is hard pressed to imagine as to how free reserves and surpluses of a company can be considered anything but as part of shareholders funds. - HC
May 17, 2013 Case Laws Income Tax

The mere fact that the income has been assessed in the hands of the parent company of the assessee would not be demonstrative of the allowability of the expenditure......
May 17, 2013 Case Laws Income Tax

Prepayment charges paid to HDFC Limited for closure of loan taken for the purpose of acquisition of the premises - whether allowable u/s 24 - Held Yes - AT
May 17, 2013 Case Laws Income Tax

Income from house property - if the second borrowing has really been used merely to repay the original loan and this fact is proved to the satisfaction of the ITO, the.....
May 17, 2013 Case Laws Companies Law

Removal of name from membership register by ICAI - Bigamy marriage - the offence of bigamy is coming within the meaning of moral turpitude - HC
May 17, 2013 Case Laws Companies Law

The law is well settled that where an Arbitrator had already been appointed and intimation thereof had been conveyed to the other party, a separate application for......
May 16, 2013 Case Laws Central Excise

Confiscation of leased out plant and machinery - request to grant permission for removal from the factory of M/s. RIL cannot be acceded to, since the same was......
May 16, 2013 Case Laws Service Tax

Stay - business support services - where a new entry has been carved out subsequently for the purpose of service tax, it has to be held that the same was not covered by.....
May 16, 2013 Case Laws Service Tax

The “Underwriting Service” rendered by JPMS to JLSL is distinct from the Lead Manager service provided - Underwriting was done outside India, thus no reason to tax the......
May 16, 2013 Case Laws Customs

Enactments like Customs Act, 1962, and Customs Tariff Act, 1975, are not merely taxing statutes but are also potent instruments in the hands of the Government to......
May 16, 2013 Case Laws Customs

Imports of various consignments - conditional exemption - evidence has to be brought on record by the department to refute the claim that no modvat credit has been......
May 16, 2013 Case Laws Income Tax

Disallowance of interest on loan – u/s 24 - Loan taken for purchase of flat – the authorities were not justified in refusing deduction u/s 24 in respect of interest......
May 16, 2013 Case Laws Income Tax

Depreciaition - Merely because the company has shown the cars as its assets in the books of account, cannot put it into the definition of owner of the cars to the......
May 16, 2013 Case Laws VAT and Sales Tax

Scope of the term "cloth" - KGST - Entry 10 of the Third Schedule is not intended to cover any products made from cloth such as bed sheets, bed covers, towels, napkins etc. - HC
May 16, 2013 Case Laws Companies Law

Scope of arbitration agreement - the arbitration clause continues to be enforceable, notwithstanding a declaration that the contract was null and void. - SC
May 16, 2013 Case Laws Companies Law

Arbitration agreement - The Chief Justice or his designate is not expected to go into the merits of the claim or examine the tenability of the claim, in an application.....
May 15, 2013 Case Laws Central Excise

Excisability & dutiability of fabrication of Coils cleared for their Transformer Repair Division - the coil does not exist at any time as a marketable commodity. - AT
May 15, 2013 Case Laws Central Excise

SSI exemption – Brand Name - Just because the said brand name Nitco which is owned by the appellant is being used by other companies, the appellant cannot be denied the benefit - AT
May 15, 2013 Case Laws Service Tax

Waiver of penalty u/s 77 & 78 - during the period service tax liability under reverse charge mechanism was being disputed - penalty dropped - AT
May 15, 2013 Case Laws Service Tax

Where the BSNL had already paid the Service Tax on full face value on the Sim card / recharge coupon, the confirmation of demand against the distributor under the......
May 15, 2013 Case Laws Customs

The transaction value has been enhanced under Rule 10(1)(c) of the Custom Valuation Rules, 2007 which clearly deals with lumpsum payment of royalty. There is no......
May 15, 2013 Case Laws Customs

Request of crossexamination of the persons whose statements have been referred to in the show-cause notice - non-supply of the enquiry report - set aside the impugned......
May 15, 2013 Case Laws FEMA

FDI in Retail Trading - DIPP is empowered to make policy pronouncements on FDI. There is no merit in the submission of the petitioner that Central Government has no......
May 15, 2013 Case Laws Income Tax

Accrual of income - the right to receive retention money accrues only after the obligations under the contract are fulfilled. Therefore, it will not amount to income in.....
May 15, 2013 Case Laws Income Tax

Exemption u/s 80G(5) - Whether the funds are properly applied or not, can be examined by the AO at the time of framing the assessment. - ITAT has erred in law in......
May 15, 2013 Case Laws Income Tax

The man has retired in the year 2000 as a labourer. He is seeking refund of small sum of Rs.33,949/- which for him is very substantial. Only to correct an apparent error....
May 15, 2013 Case Laws Income Tax

Directions issued by CIT(A) - It is not for the AO to sit on judgment over the correctness of the directions either in adding the advances or in directing the deduction....
May 15, 2013 Case Laws Income Tax

Additional depreciation on windmill - the assessee is not engaged in the business of manufacture or production of an article or thing prior to the manufacture of the......
May 15, 2013 Case Laws VAT and Sales Tax

Discovery of new materials although may form a ground, it, by itself, would not be a ground for reopening of proceedings unless such discovery indicates a jurisdictional error. - HC
May 15, 2013 Case Laws Companies Law

Compounding of offences – u/s 211(7) of the Companies Act, 1956 - prior permission of Court is not necessary for compounding the offence, when power of compounding is......
May 15, 2013 Case Laws Companies Law

Winding up – while the Company Court “is not powerless and can never become functus officio“, it cannot rewrite a scheme in any manner, even at the post sanction stage. - HC

1 ....119 120 121 122123124 125 126 127........ 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

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

F: assessment order

↑Top