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 5901 to 5950 of 6336 Records

1 ....115 116 117 118119120 121 122 123........ 127

June 6, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - merely for the reason that the assessee has claimed the expenditure to be revenue will not render the assessee liable to penalty proceedings. - no penalty - HC
June 6, 2013 Case Laws Income Tax

Deduction u/s 80IA and 80IB - the benefits of DEPB would constitute independent source of income beyond the first degree nexus between the profits and the industrial undertaking - HC
June 6, 2013 Case Laws Income Tax

Addition u/s 41 - no allowance or deduction had been made in the assessment of the assessee in any earlier year - Consequently, there is no question of invoking section 41(1) - HC
June 6, 2013 Case Laws Income Tax

Interest income - zero coupon money - interest earned by investing the surplus share money in bank deposits, such interest is taxable as income from other sources and......
June 6, 2013 Case Laws Income Tax

Re opening of assessment - before issuance of notice u/s 148 reasons were recorded for one issue only - reaons for other two issues were recorded after issuance of ......
June 6, 2013 Case Laws Income Tax

As per S. 179(1) a director cannot be held liable for interest/penalty and thereupon be treated as an assessee u/s 2(7) as a person by whom any tax or any other sum of......
June 6, 2013 Case Laws VAT and Sales Tax

Hardship in following VAT Rules - filing of Forms - it is well settled that equity has no place in taxing laws - a statutory rule cannot be said to be unreasonable......
June 6, 2013 Case Laws Companies Law

Constitutional bench - Central Chit Funds Act - supriority of Central Law over state laws - Repugnancy arises on the making and not commencement of the law - SC
June 5, 2013 Case Laws Income Tax

Re opening of assessment - non inclusion of excise duty in the closing stock - The assessment year being 1997-98 - the provisions of section 145A inserted by the Finance....
June 5, 2013 Case Laws Central Excise

Interest on Refund u/s 11BB - claim of interest on interest - Department cannot avoid the liability of accounting for interest on the delayed payment of interest to the.....
June 5, 2013 Case Laws Central Excise

Penalty - benefit of reduced penalty of 25% u/s 11AC - option to avail - the assessee should be made aware of the option available to him. - HC
June 5, 2013 Case Laws Central Excise

Tribunal dismissed the appeal despite the adjournment sought by the appellant - The order passed by the Tribunal being contrary to the principles of natural justice - HC
June 5, 2013 Case Laws Central Excise

Rebate claim rejected by the revision authority on the ground that ARE-1 has not been prepared and produced by the petitioner. - matter remanded back for reconsideration - HC
June 5, 2013 Case Laws Central Excise

Clandestine removal - entries in Note Book - The action of the department was on the basis of suspicion alone. Law does not permit additions to be made on that basis. - HC
June 5, 2013 Case Laws Service Tax

Cargo handling service - once activity carried out is found to be loading or unloading of cargo such activities is covered by category of cargo handling service - AT
June 5, 2013 Case Laws Service Tax

Valuation - inclusion - forward contract service - the turnover charges and other identical statutory charges are not in the nature of commission or brokerage and......
June 5, 2013 Case Laws Service Tax

Refund - provision of services to SEZ - consumption in SEZ - services in relation to authorized operations - refund allowed - AT
June 5, 2013 Case Laws Customs

Liability for demurrage - it is contended that the revenue was not at fault in not registering the Bill of Entry - no fault of revenue - no recovery of demurrage charges....
June 5, 2013 Case Laws Customs

Anti dumping duty - Disclosure Statement - Plain Gypsum Plaster Boards - It would not be appropriate for this Court to interefere with the proceedings of the Designated.....
June 5, 2013 Case Laws Customs

CHA - prohibitory order - That Order under Regulation 21 was passed in violation of principles of natural justice on the face of it is arbitrary and thus not sustainable in law. - HC
June 5, 2013 Case Laws Income Tax

Deduction u/s 80IC - are bases exemption - The inspection by the IT Authorities alone is not sufficient to dislodge the evidences submitted by the assessee regarding......
June 5, 2013 Case Laws Income Tax

TDS u/s 194C - repairing of transformers - CBDT Circular no. 715 - existence of separate contracts upheld - HC
June 5, 2013 Case Laws Income Tax

Scope of the term Due Date - Payments made to the Provident Fund Authority on account of employees’ contribution disallowed - AO was required to take note of Section 43B(b) - HC
June 5, 2013 Case Laws Income Tax

Leave encashment - whether not an ascertained liability and thus liable to be added to the “book profit” under explanation 1 to Section 115 JB - MAT - Held no - HC
June 5, 2013 Case Laws Income Tax

Depreciation on leased assets - section 32 - Section 2(13) and Section 2(24) the income derived from leasing of the trucks would be business income - depreciaion allowed - HC
June 5, 2013 Case Laws Income Tax

Cancellation of certificate granted u/s 12-A - alternative remedy - The order is appealable under Section 253(1)(c) - However, it is not fit to relegate the petitioner.....
June 5, 2013 Case Laws VAT and Sales Tax

Case against sales tax officer (petitioner) - allegation of undue favor of assessee - it is a case of gross negligence. - disciplinary proceedings for wrong decisions to continue - HC
June 4, 2013 Case Laws Central Excise

Stay - Tribunal directed to pre deposit 50% - Tribunal has exercised its jurisdiction fairly and reasonably. - HC
June 4, 2013 Case Laws Central Excise

Ultr vires - Application of provisions of Section 142 of the Customs Act to the Central Excise - It is not uncommon for a statute to adopt by reference the provisions of....
June 4, 2013 Case Laws Central Excise

Stay - non compliance of stay order by one party - CESTAT dismissed the appeal for all parties in connected matters - this approach of the Tribunal is indefensible. - HC
June 4, 2013 Case Laws Service Tax

Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -......
June 4, 2013 Case Laws Service Tax

Work contract services - in respect of Railways - no service tax shall be leviable under Section 66 of the Act on the value of such services. - HC
June 4, 2013 Case Laws Service Tax

Stay order - revenue neutral - Order of the Tribunal directing pre-deposit of Rs. 50 lakhs is quashed and set aside and the tribunal is directed to hear the appeal on......
June 4, 2013 Case Laws Customs

Condonation of delay - delay of 697 days - The appellant is not entitled to the benefit of Section 14 of the Limitation Act. - HC
June 4, 2013 Case Laws Customs

Import of marble slabs - ISFTA - Revenue, if at all aggrieved from inclusion of marble/marble products in ISFTA is to have the same excluded therefrom, rather than to......
June 4, 2013 Case Laws Indian Laws

Debts Recovery - action under SARFAESI Act - Apex Court has upheld the validity of the Act except that of Section 17(12). - HC
June 4, 2013 Case Laws Income Tax

Double deduction - Explanation 5 to section 32 specifically provides that the assessee shall be entitled for depreciation in spite of the fact that the assessee had......
June 4, 2013 Case Laws Income Tax

Order of AAR - Revenue failed to substantiate the infringement of legal right conferred on them under the statute while allowing the applications for advance ruling. The....
June 4, 2013 Case Laws Income Tax

Revenue or capital - entertainment duty subsidy - The fact that the subsidy was not meant for repaying the loan taken for construction of multiplexes cannot be a ground.....
June 4, 2013 Case Laws Income Tax

Admission of fresh evidences - Rule 29 of the ITAT Rules categorically permits the Tribunal to allow such documents to be produced for any substantial cause. - HC
June 4, 2013 Case Laws Income Tax

Deduction u/s 80-IA & 80-IB - revenue can not disregard the profits of Unit 4 only on the basis that the profits were significantly higher than profits earned from other....
June 4, 2013 Case Laws Income Tax

Deductions u/s 80-I - whether ITAT was right in holding that Unit Nos. 2 & 3 are industrial undertakings for purposes of Sec. 80-I - Held yes - HC
June 4, 2013 Case Laws Income Tax

Interest on account of investment in shares disallowed - set off of interest received with interest paid - Order of the tribunal deleting the addition cannot be sustained - HC
June 4, 2013 Case Laws Income Tax

Registration u/s 12A - It is shocking to note that CIT has dropped the proceedings for cancellation without assigning any reason - The order being bereft of reasons, is.....
June 4, 2013 Case Laws VAT and Sales Tax

Stay - requirement of pre-deposit - whether to deposit tax with interest etc. or only the tax portion alone - Section 17D(5) of KGST Act - interest is not included - HC
June 4, 2013 Case Laws VAT and Sales Tax

Passive Infrastructure Services to mobile phone operators - Telecommunication infrastructure - right to use - there is no sale of goods and at any rate there is no......
June 4, 2013 Case Laws Companies Law

Voluntary winding up - huge loss - no steps taken by any of the creditors for recovery of their dues - Application for voluntary winding up rejected. - HC
June 3, 2013 Case Laws Central Excise

Penalty for availing wrong SSI Exemption - maintainability of appeal before HC - such localized dispute does not fall within the exception of Section 35G of the Act. - HC
June 3, 2013 Case Laws Central Excise

100% EOU - Export - Rebate / refund under Rule 18 - exempted goods - Revenue is bound to refund the rebate payable to the petitioner, in cash, subject to certain conditions - HC
June 3, 2013 Case Laws Central Excise

Cenvat Credit - jurisdiction - The Commissioner, Raipur was given jurisdiction over State of Chhattisgarh by the 2001 Notification and not by the GOs - There is no......

1 ....115 116 117 118119120 121 122 123........ 127

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: 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

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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...

↑Top