Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Income-tax Rules Amended: Form 3CD Gets Major... TaxTMI CBIC Revises Tariff Values Under Section 14(2) for... TaxTMI Diamond Imprest Authorisation Form Updated with... TaxTMI Sea Cargo Manifest Regulations: CBIC Extends... TaxTMI CBIC Implements Electronic Processing for Personal... TaxTMI CBDT Authorizes Waiver of Interest on Delayed... TaxTMI GST Assessment Order Set Aside for Lacking Document... TaxTMI SEBI Introduces New Governance Rules for High Value... TaxTMI Government exempts Bengal gram from AIDC and SWS... TaxTMI CGST Rules Amended: Rule 164 Changes Affect Tax... TaxTMI SEBI Eases ESG Compliance: New Green Credit... TaxTMI Portfolio Managers Given Extended Timeline of 15... TaxTMI CBIC Clarifies Section 128A Waiver Eligibility for... TaxTMI Transfer of Development Rights Constitutes... TaxTMI GST Fraud Mastermind Denied Bail Under Sections... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For June of 2015

Home Highlights June June 2015 Year 2015

Filter:

Showing 1 to 50 of 420 Records

12 3 4 5........ 9

June 30, 2015 News VAT and Sales Tax

E-commerce platforms must file quarterly returns for VAT and sales tax compliance under new regulation. Effective immediately.
June 30, 2015 Case Laws Service Tax AT

Service Tax Demand Dismissed Due to Struck Down Provisions on Expense Reimbursement Inclusion.
June 30, 2015 Case Laws Service Tax AT

CENVAT Credit Allowed Despite Centralized Registration Delay; Input Services Used for Output Services Recognized by Department.
June 30, 2015 Case Laws Service Tax AT

Refund Allowed: Procuring Orders from India for Foreign Suppliers is Export of Services, Not Benefiting Indian Consumers.
June 30, 2015 Case Laws Central Excise AT

Duty-Free Import for EOU Leads to Revenue Loss; Demand for Duty Difference Justified.
June 30, 2015 Case Laws Central Excise AT

Heavy Storage Racks Not Manufacturing; Classified as Immovable Goods, Exempt from Excise Duty Under Central Excise Laws.
June 30, 2015 Case Laws Customs AT

Customs Officials Find No Violations in Seized Goods; Labels Match Declared Quantity and Value, Clearing Section 111(m) Claims.
June 30, 2015 Case Laws Income Tax AT

License Costs for Accessing Technical Knowledge Usually Classified as Revenue, Not Capital Expenditure.
June 30, 2015 Case Laws Income Tax AT

Income Tax Commissioner (Appeals) should allow depreciation on entire Rs. 12 crores payment for Acquired Business Database.
June 30, 2015 Case Laws Income Tax AT

Shares Valued as Investments: Losses Classified as Capital Loss, Not Business Loss Due to Accounting Method and Auditor's Certification.
June 30, 2015 Case Laws Income Tax AT

Assessee in Piling Works Denied Additional Depreciation; Not Considered Manufacturing or Production Activity.
June 30, 2015 Case Laws Income Tax HC

Excess Payment Refund Not Classified as Interest for TDS Purposes, High Court Rules u/s 194A.
June 30, 2015 Case Laws Income Tax AT

Taxpayers can claim breakage loss if sufficient proof is provided, even if not claimed in previous years.
June 30, 2015 Case Laws Income Tax AT

Stay Granted on TDS Demand for Provident Fund Withdrawals Pending Appeals Resolution by Commissioner of Income Tax (Appeals).
June 30, 2015 Case Laws Income Tax AT

CIT Confirms Medchal Land Sale Gains as Long-Term Capital Gains; 20% Tax Rate Applicable; No Section 263 Revision Needed.
June 29, 2015 Case Laws Service Tax AT

CENVAT Credit Denial Challenged: Adjacent Units Share Service Tax Registration, Segregation May Be Unnecessary.
June 29, 2015 Case Laws Service Tax HC

Tribunal Alters Interim Order on Pre-Deposit Waiver for Service Tax on Catering in Mail/Express Trains.
June 29, 2015 Case Laws Service Tax AT

Activities Not Classified as Site Formation Service; Resemble Comprehensive Works Contract, Demand Set Aside.
June 29, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed for Uttarakhand Business Despite Non-Establishment Due to Feasibility Issues.
June 29, 2015 Case Laws Central Excise AT

CENVAT Credit Denied on Outdoor Catering Services for Service Tax Portion Paid by Workers; Not Admissible to Respondent.
June 29, 2015 Case Laws Central Excise AT

Debit Note Valid for CENVAT Credit Claim u/r 9(2) of Cenvat Credit Rules, 2004.
June 29, 2015 Case Laws Central Excise AT

CENVAT Credit Approved for Duty on Air-Conditioners and Furniture as 'Inputs' Used in Factory Operations.
June 29, 2015 Case Laws Customs HC

Determining Exact Date of Warehoused Goods Clearance Not Always Necessary; Timeframe Suffices Per Customs Case Law.
June 29, 2015 Case Laws Income Tax AT

Taxpayers Can Use Different Accounting Methods for Expenditures While Claiming Full Amount as Revenue for Taxes.
June 29, 2015 Case Laws Income Tax AT

Confusion Over Service of Notice by Afixature u/s 148 IT Act; Occupancy Status Discrepancy Raises Questions.
June 29, 2015 Case Laws Income Tax AT

CIT(A) Grants Assessee Relief on Bogus Purchase Expenses; Lower Authorities' Orders Deemed Ambiguous and Unsustainable.
June 29, 2015 Case Laws Income Tax AT

Holding Period Key for Capital Gains; Loan Security with Movable Property or Shares Isn't Ownership Transfer.
June 29, 2015 Case Laws Income Tax AT

Hindu Undivided Family Cannot Transfer Unrecorded Long-Term Capital Gains Due to Lack of Acknowledgment in Books.
June 29, 2015 Case Laws Income Tax AT

Tax Case: Income from Unrecorded Raw Material Sales Estimated with 10% GP Rate by Commissioner of Income Tax (Appeals).
June 29, 2015 Case Laws Income Tax AT

Trade Creditors' Non-Genuine Debt: No Remedy or Addition Under Income Tax Act's Section 41(1.
June 29, 2015 Case Laws Income Tax AT

Debate Over Repair Costs: Revenue or Capital Expenditure? Case Sent Back to Assessing Officer for Review.
June 29, 2015 Case Laws Income Tax AT

TDS Not Required for Payments to Non-Shareholders on Advances as Deemed Dividends u/s 2(22)(e) and Section 194.
June 29, 2015 Case Laws Income Tax AT

Tax Authorities Question Gifts u/s 69 Due to Cash Withdrawal Timing; Legitimacy Established, No Additions Justified.
June 29, 2015 Case Laws Income Tax AT

Tax Authorities' Decision on Retention Money Challenged; Liability for Retained Amount as Contingency Fund Upheld.
June 29, 2015 Case Laws Income Tax AT

Court Upholds Revision u/s 263 Due to Assessing Officer's Oversight on Unrecorded Sales and Production Issues.
June 27, 2015 Case Laws Service Tax AT

Refund Claim for Service Tax on Sub-Lease Rejected; No Need for Exact Input-Output Service Correlation.
June 27, 2015 Case Laws Service Tax AT

Refund Granted Despite Missing Export Invoice Details in Lorry Receipts Under Notification 14/07-ST; Connection Established Successfully.
June 27, 2015 Case Laws Service Tax AT

Court Reviews Service Tax Implications on City Construction Services, Including Rentals and Club Memberships; Appeal Lacks Merit.
June 27, 2015 Case Laws Service Tax AT

Appellant Granted Penalty Waiver After Paying Tax and Interest u/s 73(3) of the Finance Act, 1994.
June 27, 2015 Case Laws Central Excise AT

Appellant Qualifies for Duty Remission Due to Fire Destruction; Accidents Recognized as Unintentional and Naturally Occurring.
June 27, 2015 Case Laws Central Excise AT

ONGC Sub-contractors in Petroleum Ops Can Avail Tax Exemption Without Directorate Certification Under Notification No. 6/06-CE.
June 27, 2015 Case Laws Customs AT

Appellants' Scheme to Evade Anti-Dumping Duties by Splitting CFL Consignments Deemed Fraudulent.
June 27, 2015 Case Laws Customs HC

Judicial Process in Customs Law: Internal Disagreement Among Members on Handling Parties' Contentions Based on Facts.
June 27, 2015 Case Laws Companies Law HC

Court Considers Winding-Up Application Despite Respondent's Admission of Debt and Ongoing Arbitration Proceedings.
June 27, 2015 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned: No Inaccurate Income Statement by Taxpayer After Deduction Withdrawal.
June 27, 2015 Case Laws Income Tax AT

Tax Authorities Reject Books, Estimate Income Ad Hoc for Assessee Accused of Accommodation Entries.
June 27, 2015 Case Laws Income Tax AT

Registered Sale Deed is Key in Calculating Capital Gains for Co-Owners, Ensures Accurate Property Documentation.
June 27, 2015 Case Laws Income Tax AT

Deemed Dividend Issue u/s 2(22)(e) of Income Tax Act: Shareholder Can Challenge Direction for Addition.
June 27, 2015 Case Laws Income Tax AT

Company's Closing Stock Undervalued Due to Exclusion of Job Work Charges, Leading to Suppressed Stock Value.
June 27, 2015 Case Laws Income Tax AT

Mutual Associations Cannot Claim Tax Exemption on Interest Income Under the Principle of Mutuality.

12 3 4 5........ 9

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Can a Company Cross-Utilize CENVAT Credit Between Two Service Sites Wi...

F: Navigating GST Compliance When Purchasing Soil for Resale from Mining ...

H: SEBI Extends Cybersecurity Framework Compliance Deadline to June 30, 2...

H: SEBI Revises Lock-in Rules for InvIT Preferential Issues and Introduce...

C: SEBI Extends Implementation Timeline for Algorithmic Trading Standards...

F: Taxpayers Can Claim Pre-Deposit Refunds After Favorable GST Appeal Ord...

F: GST Audit Notices Under Section 65: No Time Limits for Department Audi...

F: Weighing GST Appeal Options: Pursuing Strong Evidence vs. Amnesty Sche...

A: Evolution of India's Taxation System: From Ancient Principles to Moder...

A: Filing Annual Returns for Private Limited Companies: A Five-Step Proce...

A: Trump's "America First" Policy: How Protectionist Measures Reshaped Gl...

A: ESG Criteria: Measuring Corporate Sustainability Through Environmental...

A: Trump's "America First" Trade Policy: Tariffs, Trade Wars, and Global ...

A: Corporations Must Adopt Multi-Faceted Strategies to Reduce Carbon Emis...

A: Implementing Ten Essential "Green Goods Deeds" to Combat Climate Chang...

A: # Breaking Barriers: How Women in Business Navigate Gender Bias, Capit...

A: Women in STEM: Breaking Barriers and Driving Innovation Through Divers...

A: Our Environmental Choices Today: Creating a Polluted Legacy or Buildin...

H: Bail Granted Under Section 439 CrPC to Young Accused in GST Act Case w...

H: Service Tax Recovery Limited to Three Years as Fraud Not Proven Under ...

H: SCN Issued Two Days Beyond Section 73(2) Deadline Deemed Invalid as Ti...

H: Applicant Granted Bail in GST Case on Parity Grounds with Co-accused U...

H: Tribunal Upholds Business Segmentation for Transfer Pricing, Directs T...

H: Unexplained Income Under Section 69: Losses Can Be Set Off Prior to AY...

H: Reopening Assessment Under Section 147 Invalid When Information Alread...

H: Addition Under Section 69B Deleted: Printout Evidence Insufficient Wit...

H: Chain Wheel and Free Wheel Components: Petition on Import Classificati...

H: Financial Hardship Not Valid Ground for Waiver of Mandatory Pre-Deposi...

H: Exporters Penalized Under FERA for Failing to Ensure Wheat Flour Reach...

H: Revenue Cannot Challenge EOU Refunds Through SCNs Without First Revisi...