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 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

Home

Highlights / Annotations / Catch Notes For July

Home Highlights July

Filter:

Showing 5051 to 5100 of 6408 Records

1 ....98 99 100 101102103 104 105 106........ 129

July 8, 2015 Case Laws Income Tax

Transfer pricing adjustment - as per the above amendment, it is clear that the +/- 5% variation is only to justify the price charged for international transactions and......
July 8, 2015 Case Laws Income Tax

Reopening of assessment - the revised claim represents, by the assessee’s own admission, the correct claim of depreciation. Whether legally permissible or not, the AO is....
July 7, 2015 Circulars Service Tax

Guidelines regarding detailed scrutiny of Service Tax Returns (ST-3) w.e.f. 01/08/2015. - Circular
July 7, 2015 Circulars Service Tax

Instructions regarding maintenance of Records in Electronic Form and authentication of records by Digital Signature–manner of verification-reg. - Order-Instruction
July 7, 2015 Case Laws Service Tax

Import of Commission agent service - Applicability of Section 66A - mere act of reimbursement per se would not justify the contention of Revenue that the same was......
July 7, 2015 Case Laws Service Tax

Valuation - Inclusion of warehousing charges and other reimbursables - mere act of reimbursement per se would not justify the contention of Revenue that the same was......
July 7, 2015 Case Laws Service Tax

The appellant is entitled to avail, Cenvat credit for the insurance premium paid in respect of group insurance/insurance of employees including retired......
July 7, 2015 Case Laws Service Tax

Refund of accumulated Cenvat credit - documents are not in the name of the appellant - appellant has taken credit on the basis of invoices issued by ISD and therefore......
July 7, 2015 Case Laws Central Excise

Marketability of product - mixture of graphite and clay - there is no evidence whatsoever that the mixture of graphite and clay is at all marketable. - AT
July 7, 2015 Case Laws Central Excise

Exemption under Notification No. 63/95-CE dated 16.03.1995 - Goods supplied to defence - as is seen from the certificate, the person signing the same is holding the rank....
July 7, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Non maintenance of separate accounts - 100% EOU - goods supplied against ICB - the Review order passed by two senior Chief Commissioners is an.....
July 7, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Bogus invoices - appellant produced documents that M/s. Annapurna was in existence during the material period as established by their invoices.....
July 7, 2015 Case Laws Customs

Valuation of goods - Enhancement in value of goods - even the second time, the adjudicating authority failed the requirement of passing a speaking order complying with......
July 7, 2015 Case Laws VAT and Sales Tax

The VAT, at the rate prescribed in Section 4(7)(d) of APVAT, must be paid on the entire consideration, and not merely on the consideration reflected in the registered......
July 7, 2015 Case Laws Income Tax

Sale of baggasses at lower rate than market rate to tis sister concern - No material to record finding that market price of baggasse was ₹ 18/- throughout the year....
July 7, 2015 Case Laws Income Tax

Credit of additional TDS - assessee did not file such certificates within prescribed period of two years but filed these before the assessment was completed - credit allowed - AT
July 7, 2015 Case Laws Income Tax

Transfer pricing adjustment - interest rate charged by the assessee in the international transactions was much higher than the LIBOR rates - interest charged in the loan....
July 7, 2015 Case Laws Income Tax

Entitlement to exemption u/s 11 - there is no change in the aims and objects of assessee in the impugned AY and the activities of assessee over the years remains the......
July 6, 2015 Case Laws Service Tax

Service Tax on lease of land for 99 years - whether in nature of Renting of Immovable Property or sale - prima facie service tax is leviable since it is not sale per se. - AT
July 6, 2015 Circulars Income Tax

Clarifications on scope and the procedure to be followed for tax compliance for Undisclosed Foreign Income and Assets in Question and Answer form. - Circular
July 6, 2015 Case Laws Central Excise

Demand of interest - interest is chargeable on the differential duty paid through supplementary invoices raised by the appellants. - AT
July 6, 2015 Case Laws Central Excise

Duty demand on the Removal of remnant by appellant to the job worker - Merely because the waste and scrap so generated has been made dutiable when sold, it cannot be......
July 6, 2015 Case Laws Central Excise

Denial of MODVAT / CENVAT Credit - Department shall not deny the credit of specified duty whether or not such waste or refuse is exempt from whole of the duty of excise.....
July 6, 2015 Case Laws Customs

Penalty u/s 114A - allegation of mis-declaring that export product - availing the benefit of VKGUY - Appellant was holding a bonafide belief that the oil is extracted......
July 6, 2015 Case Laws Customs

Suspension of custodianship of CFS - illegal removal of seized goods due to failure on the part of custodian not ensuring safety and security of the seized goods kept......
July 6, 2015 Case Laws VAT and Sales Tax

Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001 - in the absence of any specific provision for collection of interest on the amount settled, it is not open......
July 6, 2015 Case Laws Income Tax

TDS u/s 194J - Data Link transfer does not require any human intervention and charges received or paid on account of this is not fees for technical services as......
July 6, 2015 Case Laws Income Tax

Employee's Stock Option Scheme (ESOP) - the primary object of this exercise is not to raise share capital but to earn profit by securing the consistent and concentrated.....
July 6, 2015 Case Laws Income Tax

Unexplained investment - blank cheques found during the search - Though the AO is justified in entertaining doubt that the appellant is engaged in the business of money.....
July 6, 2015 Case Laws Income Tax

Income from salary - provision of accommodation at concessional rent - difference between the market rent and the rent actually paid by the assessee - no benefit......
July 6, 2015 Case Laws Income Tax

Registration as a Charitable Trust under Section 12A cancelled - merely on the ground that the case falls under first proviso to Section 2(15) of the Act , registration.....
July 6, 2015 Case Laws Income Tax

Transfer of capital asset to the developer in terms of section 2(47)(v) read with section 53A - there is nothing on record to prove that the developer was unwilling to......
July 6, 2015 Case Laws Income Tax

Eligibility for exemption u/s. 11 - Excessive remuneration/perquisites paid Director General - .There is no bar under the law that charitable trust or institutions......
July 6, 2015 Case Laws Income Tax

Addition u/s 68 - unexplained share capital /share premium - CIT(A) adopted wrong approach in allowing the appeal by holding that the A.O. had failed to point out......
July 4, 2015 Case Laws Service Tax

Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -.....
July 4, 2015 Case Laws Service Tax

Levy of penalty - entire amount of tax along with interest was paid as soon as pointed out - In the absence of indication of fraud, suppression etc. with intention to......
July 4, 2015 Case Laws Service Tax

Penalty u/s 76 - Even though there was no claim made earlier for application of Section 80, I find that this is a case where one of the partners even though was ignorant....
July 4, 2015 Case Laws Central Excise

Clandestine removal of goods - the cross-examination of person from whose premises these documents had been recovered was necessary, more so when the same had been......
July 4, 2015 Case Laws Central Excise

Denial of rebate claim on export of goods - whether payment of CESS would constitute duty and eligible for refund claim - Automobile Cess, Education Cess on Automobile......
July 4, 2015 Case Laws Customs

Valuation of goods - Old and used second hand imported monitors and computer parts - keeping in view the element of wiping out of profit in the interface of expenditure.....
July 4, 2015 Case Laws Income Tax

Penalty u/s 271(1(c) - With the omission of the expression ‘deliberately’, mens rea is no longer a prerequisite for imposition of penalty - penalty under Section......
July 4, 2015 Case Laws Income Tax

The satisfaction note is administratively approved by the DGIT (Investigation) who independently should also have reason to believe that the provisions of Section 132......
July 4, 2015 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - The tax paid on such undisclosed income has gone waste as no benefit out of such income has been availed by the assessee. - this is not a.....
July 4, 2015 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - the assessee has substantiated the manner in which the undisclosed income was derived and the immunity provided u/s.271AAA(2) are applicable. - AT
July 4, 2015 Case Laws Income Tax

Expenditure paid to Pune Municipal Corporation(PMC) for regularizing the excess area constructed for a building called "MODI MALL" - Is in the nature of penalty - not......
July 4, 2015 Case Laws Income Tax

Allowance of depreciation at 50% - Only because the inauguration took place in October, 2007 that cannot be a sole criteria to deny assessee’s claim of depreciation at......
July 4, 2015 Case Laws Income Tax

Addition made u/s 145A - adjustment of closing stock value with Excise duty amount - Compliance of provisions of sec. 145A in part only, would give misleading result. - AT
July 4, 2015 Case Laws Income Tax

Addition on account of interest income - The interest income was diverted at source. It was not assessable in its hands. So the income did not belong to the assessee,......
July 4, 2015 Case Laws Income Tax

Service PE in India - India Singapore DTAA - Service PE or Not - the threshold of the time limit as calculated by the AO from the date of signing of agreement cannot be....
July 4, 2015 Case Laws Income Tax

Addition towards the notional interest - Onus is on the Revenue to prove that the assessee has earned the income. On the contrary, onus is on the assessee when the......

1 ....98 99 100 101102103 104 105 106........ 129

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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: Stock damaged in recent floods

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