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 Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For June

Home Highlights June

Filter:

Showing 4801 to 4850 of 6336 Records

1 ....93 94 95 969798 99 100 101........ 127

June 3, 2016 Case Laws Customs

Demand of duty - Appelalnt sought the grant of inspection of the investigation file and the non-relied upon documents (Non-RUDs) - appellant allowed to investigate the......
June 3, 2016 Case Laws VAT and Sales Tax

Restriction on input tax credit - The State only wished to provide the benefit of ITC in a limited manner even in respect of raw materials used for production of......
June 3, 2016 Case Laws Income Tax

'Royalty' receipt - Revenue was not able to show that the Petitioner had a PE in India, the income earned by the Petitioner from the contract with IOCL cannot be brought....
June 3, 2016 Case Laws Income Tax

Validity of reopening of assessment - accommodation entries - the reasons to believe as recorded by the AO did not satisfy the requirement of Section 147(1)as regards......
June 3, 2016 Case Laws Income Tax

Reopening of assessment - reason to believe recorded by the AO are based on the information that was gathered by the Excise Department from the statements of the two......
June 3, 2016 Case Laws Income Tax

Claim to write off on account of advance disallowed - year in which bad-debts crystallized - mercantile system of accounting - only the assessee has determined finally......
June 3, 2016 Case Laws Income Tax

Exemption u/s 11(1)(a) - n the absence of any specific prohibition, there is no reason why excess application of money, for charitable and religious purposes, (deficit).....
June 3, 2016 Case Laws Income Tax

Addition u/s 68 - assessee claiming the income from long term capital gain (LTCG) on sale of listed equity shares and subjected to STT as exempt under section 10(38) -......
June 3, 2016 Case Laws Income Tax

Admission of additional evidence - Merely because a document was not filed before the Assessing Officer, the same cannot be rejected on surmises and in the totality of......
June 2, 2016 Case Laws Income Tax

Whether the income by way of return on ‘equity’ accrues to the assessee from day to day, i.e., on the basis of the holding period, for each previous year comprising the.....
June 2, 2016 Case Laws Income Tax

TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business......
June 2, 2016 Case Laws Income Tax

Levy of penalty under section 272A(2)(k) - TDS return not filed within time - Since the levy of penalty is not mandatory in each and every case and depends upon facts of....
June 2, 2016 Case Laws Income Tax

Royalty - Existence of Permanent Establishment in India - TDS liability - software purchase - assessee during the relevant period prior to the insertion of explanation 4....
June 2, 2016 Case Laws Income Tax

Addition of capitation fees/donation made on protective basis in the hands of the assessee - Since the additions has been made in the hands of another person, no......
June 2, 2016 Case Laws Income Tax

Assessee was liable to TDS u/s 195 while making payment thereof, since the export activities have been fulfilled in India, source of income was located in India and not.....
June 2, 2016 Case Laws Income Tax

The provision of Section 43B overrides the method of accounting consistently followed and provides for the deduction of statutory liabilities in the year of payment......
June 2, 2016 Case Laws Income Tax

The assessee has failed to prove the transaction to be genuine and also failed to establish the capacity of the creditors to advance loan to the assessee. - Additions......
June 2, 2016 Case Laws Service Tax

Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to pay 25% (reduced) mandatory penalty under Section 78 ibid as the.....
June 2, 2016 Case Laws Central Excise

The case is established against the appellants at least on the yardstick of preponderance probability. Revenue is not required to prove its case with mathematical......
June 2, 2016 Case Laws VAT and Sales Tax

Disallowing the input tax credit on capital goods - KVAT - There is no provision under the Act and Rules to carry forward the rejected input tax credit to the subsequent....
June 1, 2016 Case Laws Income Tax

Expenses on account of inter-connectivity charges and usage of leased line - the same is not chargeable to tax in India and as such, no tax is required to be deducted at source. - AT
June 1, 2016 Case Laws Income Tax

Assessment as AOP or not - income arising from the DMRC contract was not assessable to tax in the hands of AOP but each member of the AOP shall be separately assessable.....
June 1, 2016 Case Laws Income Tax

Addition u/s 40A(2) - excessive expenditure - The payment is made in respect of foreign travel of the specified persons but that does not bring the expense within the......
June 1, 2016 Case Laws Income Tax

Disallowance of depreciation - whether price paid for purchase of flat will be taken as the cost of flats - Held Yes - tax authorities are not justified in bifurcating......
June 1, 2016 Case Laws Income Tax

TDS u/s 196C - non deduction of TDS on premium/interest payable on redemption of FCCB by amortization on pro-rata basis of implicit rate of return - TDS is not liable to....
June 1, 2016 Case Laws Service Tax

Imposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - non-payment of service tax by the appellant would be due to......
June 1, 2016 Case Laws Service Tax

Levy of penalty - To suggest that in every case where service tax is being paid on being pointed out by the Department, the benefit of Section 73(3) would not be......
June 1, 2016 Case Laws Service Tax

SCN for rejection of service tax Voluntary Compliance Encouragement Scheme (VCES) - As the designated authority, has issued a show cause notice beyond the period of 30......
June 1, 2016 Case Laws Service Tax

Stay application for withholding refund - order has been passed by Commissioner of Central Excise (and not Commissioner of Central Excise (Appeals)) - refund to be......
June 1, 2016 Case Laws Central Excise

In the present scheme of SSI exemption, manufacturer has been given clear option to opt both of the two benefits i.e. (a) to avail the full SSI exemption without Cenvat.....
June 1, 2016 Case Laws Customs

Refund of SAD - out of charge was given after date of sale - the conditions of the Notification No. 102/2007-CUS, are complied with by the appellant - Merely because......
June 30, 2015 News VAT and Sales Tax

Quarterly Return prescribed for the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web-portals, with immediate....
June 30, 2015 Case Laws Service Tax

Valuation - inclusion of reimbursement of expenses - Since the provisions on which reliance was placed to confirm the service tax liability have been struck down, demand set aside - AT
June 30, 2015 Case Laws Service Tax

Disallowance of CENVAT Credit - the centralized registration was granted subsequently - The department has not disputed that the input services were received at the......
June 30, 2015 Case Laws Service Tax

Refund / Rebate claim of tax - Export of services or not - activity of procurement of orders from buyers in India for suppliers of goods situated abroad - whether......
June 30, 2015 Case Laws Central Excise

Import of the goods duty-free for use thereof in EOU - The duty forgone at the time of import became loss to Revenue. - appellant has discharged duty liability at normal....
June 30, 2015 Case Laws Central Excise

Manufacturing activity or not - installation and erection or heavy storage racks at the premises of its clients - Immovable goods - Not liable to duty of excise - AT
June 30, 2015 Case Laws Customs

Import of memory cards - The goods were seized on the belief that they were smuggled into India and the quantity and value of the goods was mis-declared - In the......
June 30, 2015 Case Laws Income Tax

Treatment to acquiring technical know - revenue v/s capital expenditure - expenditure incurred for grant of License which accords ‘access’ to technical knowledge, as......
June 30, 2015 Case Laws Income Tax

Depreciation on data base - CIT(A) ought to have allowed the depreciation on the entire payment of ₹ 12 crores towards Acquired Business Database - AT
June 30, 2015 Case Laws Income Tax

Treatment to the losses on sale of share as "capital loss" - Assessee has in its books treated the shares as investment and accordingly valued the shares at cost and......
June 30, 2015 Case Laws Income Tax

Additional depreciation - carrying out piling works - construction related activity - it is not the case of the assessee that it is producing the prefabricated piles and....
June 30, 2015 Case Laws Income Tax

TDS u/s 194A - Excess payment refund debited in the Profit & Loss Account under the head 'indirect expenses' - Whether should be treated as interest on the customers'......
June 30, 2015 Case Laws Income Tax

Disallowance of breakage loss - Merely because the assessee has not claimed such breakage loss in the preceding assessment year, the same in our opinion cannot be a......
June 30, 2015 Case Laws Income Tax

Non deduction of TDS on payments made on account of settlement on withdrawal accumulated balance by the Provident Fund Organization - Keeping in view the interest of......
June 30, 2015 Case Laws Income Tax

Revision u/s 263 - CIT himself accepted that gains on sale of Medchal land has to be assessed under the head "Long term capital gains". The gain is taxable at the rate......
June 29, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Invoice in the name of head office or units - When the Service Tax Registration is common and both the units are located adjacent to each......
June 29, 2015 Case Laws Service Tax

Waiver of pre-deposit - Outdoor catering services - Service tax not paid on catering services in respect of the Mail/Express trains - this issue still remains debatable.....
June 29, 2015 Case Laws Service Tax

The total activities undertaken cannot be categorized under the Site Formation service. The nature of work is more akin to a comprehensive works contract. - demand set aside - AT
June 29, 2015 Case Laws Central Excise

CENVAT Credit - certain input services were availed for the purpose of setting up of business in Uttrakhand. But, for no feasibility of the unit there, that could not......

1 ....93 94 95 969798 99 100 101........ 127

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

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

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...

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

↑Top