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 Excess Input Tax Credit penalty appeal dismissed... 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 Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For July of 2014

Home Highlights July July 2014 Year 2014

Filter:

Showing 201 to 250 of 397 Records

July 14, 2014 Case Laws Income Tax

Freight charges - disallwance u/s 40(a)(ia) - The requirement of payee to furnish details to the income tax authority in the prescribed form within prescribed time would....
July 13, 2014 News Indian Laws

Budget 2014-15 - THE FINANCE (No. 2) BILL, 2014 - Amendments Simplified [Notes to the clauses of Finance Bill]
July 12, 2014 Case Laws Central Excise

Denial of Refund claim - due date of filing of claim in case of buyer of goods - law differentiates the “manufacturer“ and the “purchaser“ for purposes of refund of duty....
July 12, 2014 Case Laws Central Excise

CENVAT Credit - commercial invoice issued by a dealer not registered with Central Excise - He has satisfied that the goods received have been used for the manufacture of....
July 12, 2014 Case Laws Central Excise

CENVAT Credit - Credit on oxygen - oxygen was used in three factories but credit availed in one factory only - it was not correct on the part of the appellant to avail......
July 12, 2014 Case Laws Customs

100% EOU - benefit of the DTA Scheme - debonding - conversion of free shipping bills into Advance Licence/DEPB/DFRC shipping bills - tribunal allowed the conversion -......
July 12, 2014 Case Laws Customs

Appeal against the order of CESTAT where on some points of difference of opinion matter referred to larger bench and on some issues, tribunal has given their decision by....
July 12, 2014 Case Laws VAT and Sales Tax

Mere entry of the material in form 38/tax invoice as rails (defective/RE) would not be sufficient and conclusive to hold that the material was actually defective or......
July 12, 2014 Case Laws Income Tax

Deemed income u/s 69B of the Act – Tribunal erred in holding that the DVO’s report did not corroborate the statement made by the assessee before the Income Tax Authorities - HC
July 12, 2014 Case Laws Income Tax

AO disputed the assessee’s eligibility to deduction u/s 10B - Revenue’s objection that the assessee is not entitled to deduction u/s 10A only because it was not claimed.....
July 12, 2014 Case Laws Income Tax

It cannot be said that assessee is not eligible for deduction u/s 80 IA(4) for the reason that the assessee on its own did not develop an infrastructure project - AT
July 12, 2014 Case Laws Income Tax

Accrual of interest income – interest was not received - doubt on receipt of income in future - non-receipt of interest alone cannot be a criteria for not offering the......
July 12, 2014 Case Laws Income Tax

Treatment of STCG on income from business – Sale of shares - the assessee has been employed and therefore the assessee has earned salary income - income from sale of......
July 11, 2014 Case Laws Service Tax

CENVAT Credit - Inability to produce original invoices - appellant has wrongly availed the CENVAT Credit without an invoice prescribed under Rule 9(1)(f) of the CENVAT.....
July 11, 2014 Case Laws Central Excise

Refund - payment of duty initially on captive consumption of intermediate product which were exempt from duty - It is incidence of duty and not the duty as such which......
July 11, 2014 Case Laws Customs

Clim of interest on delayed refund of interest - Section 27A of the Customs Act would not permit to grant interest on the interest too - AT
July 11, 2014 Case Laws Income Tax

Income from unexplained sources - AO has not made any investigation with regard to the verification of the documents submitted by the assessee before him - no addition......
July 11, 2014 Case Laws Income Tax

Premium for acquiring lease hold rights – payment made by the assessee to the CIDCO represent transfer price of the land on lease hold basis and it cannot be......
July 11, 2014 Case Laws Income Tax

Determination of Fair market value of property – report given for the Wealth tax purposes need not be considered for the Income tax purposes, particularly for......
July 11, 2014 Case Laws Income Tax

Verification of the donation or verification of violation of Section 13(3) is not the relevant consideration for registration of trust u/s 12AA - AT
July 10, 2014 News Indian Laws

Budget 2014-2015 - Service Tax Notifications & Circulars
July 10, 2014 News Indian Laws

Budget 2014-2015 - Central Excise Notifications & Circulars
July 10, 2014 News Indian Laws

Budget 2014-2015 - Customs Notifications & Circulars
July 10, 2014 News Indian Laws

Budget 2014-2015 - Speech of Arun Jaitley Minister of Finance July 10, 2014
July 10, 2014 Case Laws Service Tax

Maintaining the activities of subsidiary companies in which they have 70% to 100% stock is in their own interest - The services are clearly covered by the definition of.....
July 10, 2014 Case Laws Service Tax

Fabrication of steel storage tanks and steel structures would amount to manufacture and their erection and installation would certainly not be covered by Business......
July 10, 2014 Case Laws Service Tax

CENVAT Credit - manpower supply service - payment of salary through another company - it cannot be said that appellants have provided the manpower supply services to the IGTPL - AT
July 10, 2014 Case Laws Service Tax

Waiver of pre deposit - Demand of service tax - Service of imparting flying training - appellant have not been able to establish prima facie case in their favour. - AT
July 10, 2014 Case Laws Central Excise

Whether the canvas canopies specially designed for lorries, tool bags and web equipment of textile material are classifiable under sub heading 6306/6307 and hence fully.....
July 10, 2014 Case Laws Central Excise

Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT
July 10, 2014 Case Laws Central Excise

Refund of CENVAT Credit - export of goods - earlier credit was reversed treating the goods as exempt - appellant is entitled to take the amount in cash - AT
July 10, 2014 Case Laws Central Excise

Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT
July 10, 2014 Case Laws Income Tax

Interest to partners and depositors for the funds used for acquiring capital assets cannot be said to be cost of acquisition or cost of improvement or cost of transfer - AT
July 10, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) of the Act – Filing of inaccurate particulars – claim for liquidated damages - explanation given by the respondent assessee cannot by any stretch.....
July 10, 2014 Case Laws Income Tax

Reopening of notice u/s 147 r.w. section 148 of the Act – As both the grounds in respect of which the notice has been issued fall no addition can be made on some other grounds - HC
July 10, 2014 Case Laws Income Tax

Depreciation on additional construction - proof - assessee contended that, unaccounted sales proceeds of scrap were utilized for the construction of factory building -......
July 10, 2014 Case Laws Income Tax

TDS on Lease premium u/s 194I - lease premium paid as a price for obtaining the lease – lease premium paid by the assessee not being in the nature of rent as......
July 10, 2014 Case Laws Income Tax

Reopening of assessment u/s 147/148 - Valuation of closing stock - since the Assessee has not followed the mandatory requirement of provisions of s. 145A - the AO was......
July 10, 2014 Case Laws Income Tax

Penalty u/s 271(1)(c) – No satisfactory explanation about foreign loss - after receiving notices u/s 142/143 if the assessee admits some income it cannot be taken as......
July 10, 2014 Case Laws Income Tax

Rental income from office premises – it is difficult to understand as to how a corporate entity has shown income from a premises that was neither owned by it nor was it....
July 10, 2014 Case Laws Income Tax

Addition u/s 69C – addition on the ground that assessee deducted TDS on higher value and issued TDS certificate for higher amount - assessee explained the reasons - no additions - AT
July 10, 2014 Case Laws Income Tax

Addition u/s 40A(3) - Payment not made in cash but paid to third parties on behalf of supplier of goods – AO was not justified in invoking the section 40A(3) - AT
July 9, 2014 Case Laws Service Tax

Relevant date for refund claim - export of services - it would be appropriate that the relevant date for calculating the time limit under Section 11B also should be the.....
July 9, 2014 Case Laws Service Tax

Commercial or industrial construction - valuation while availing abatement - it is not necessary to include in the taxable value, the value of supply of goods free of......
July 9, 2014 Case Laws Service Tax

Valuation of goods - reimbursement - pure agent - since the expenses in question, incurred by the appellant in course of providing the taxable service are reimbursed by.....
July 9, 2014 Case Laws Service Tax

GTA service or Cargo handling service - there were two separate contracts for handling and transportation and stevedoring - value cannot be clubbed - AT
July 9, 2014 Case Laws Central Excise

Valuation of goods - transaction value is available but the value addition is very low - no justification for determining the transaction value by cost construction method - AT
July 9, 2014 Case Laws Central Excise

Manufacture - Marketability - process of converting ‘ores’ to ‘concentrates’ - products, viz. Ileminite, Sillimenite, Rutile, Zircon and Garnet - deemed manufacture -......
July 9, 2014 Case Laws Central Excise

Cenvat Credit - Manufactures and clears Dutiable as well as Exempted goods - In the absence of any specific provisions, the appellant is bound to reverse the credit......
July 9, 2014 Case Laws VAT and Sales Tax

Whether the chemicals and dyes used in the job work are not liable to tax under the provisions of UPTT - process of dyeing, colouring, printing, bleaching, washing etc.....

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...