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 Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... 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 Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For July

Home Highlights July

Filter:

Showing 5801 to 5850 of 6408 Records

1 ....113 114 115 116117118 119 120 121........ 129

July 13, 2013 Case Laws Income Tax

Transfer of capital asset - Agricultural land transferred to AOP and changed to industrial land - there is no conveyance by the appellant in favour of AOP, nor there is.....
July 13, 2013 Case Laws Income Tax

Income from House Property - inclusion of Notional Interest - interest accrued on deposit cannot be added to the agreed rent, so as to make a fair rent or market rent - HC
July 13, 2013 Case Laws Income Tax

Reassessment u/s 147 - Notice beyond 4 years – the deeming provision provided in Explanation 3 to Section 153 does not get attracted because an opportunity of hearing......
July 13, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - If the assessee company which has received the loan is not a shareholder then fiction cannot be extended on the ground that the directors....
July 13, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - advance or loan to a shareholder - assessee has merely made a claim, but same has not been supported by any evidence. - additions confirmed. - AT
July 13, 2013 Case Laws Income Tax

Deduction u/s 10A - foreign exchange gain - the gain on receipts of foreign exchange as export proceeds are extricably linked, eligible for exemption u/s 10A - AT
July 13, 2013 Case Laws VAT and Sales Tax

Double assessment - Assessee was sought to be assessed in respect of the turnover belonging to the transaction relating to its agent - assessment not allowed - HC
July 12, 2013 Case Laws Central Excise

When an appeal is found not maintainable with the Tribunal, proper course would be to return the papers and not to direct its transfer. - decided in favor of revenue. - HC
July 12, 2013 Case Laws Service Tax

Providing infrastructure facility to BCCI - business support services & infrastructural support services - Prima facie not taxable - stay granted. - AT
July 12, 2013 Case Laws Income Tax

Deduction u/s 80IB - manufacturing of Engineered Floor Board - it is found that raw material has under gone a major change and value addition - deduction allowed - AT
July 12, 2013 Case Laws Income Tax

Exemption u/s 10A - STPI unit - Adjustment of payable in foreign exchange with sale proceeds - a two-way traffic is unnecessary - exemption allowed - AT
July 12, 2013 Case Laws VAT and Sales Tax

Exemption from VAT - Agricultural implement - Sprinkler - it is an agricultural implement not animal driven or manually operated - not eligible for exemption - HC
July 12, 2013 Case Laws VAT and Sales Tax

Local sale or Inter-State sale - CST - Installation of equipment in another State - The transaction in question is intra- State and not inter-State sale - HC
July 12, 2013 Case Laws VAT and Sales Tax

Penalty u/s 12(5) - U.P Tax on Entry of Goods into Local Areas Act, 2007 - petitioner is not liable to pay any entry tax - penalty notice is unsustainable under the law - HC
July 12, 2013 Case Laws Companies Law

Collective Investment Schemes - The exclusion of funds created out of revaluation in terms of the definition of Regulation 2(1)(s), cannot be said to be arbitrary or an....
July 11, 2013 Case Laws Service Tax

Construction of diaphragm wall and anchor slab with special fill from Dudheswar to Gandhi Bridge (eastern bank of river Sabarmati) - prima facie not taxable - stay granted. - AT
July 11, 2013 Case Laws Service Tax

Authorized service station - valuation – the cost of the spare parts and cost of handling of spare parts are not to be included in the value of the services rendered - AT
July 11, 2013 Case Laws Customs

If the goods are found to be different from those what has been declared in the bill of entry, the department can proceed against the importer and not against the CHA......
July 11, 2013 Case Laws Income Tax

Merely because the claim was not processed during the scrutiny assessment or that such claim was perhaps legally not sustainable, would not vest the jurisdiction in AO......
July 11, 2013 Case Laws Income Tax

Power to transfer a case u/s 127 - transferring the case by furnishing to the petitioner imperfect knowledge - The extreme impropriety of such a course could not be made too plain. - HC
July 11, 2013 Case Laws Income Tax

Exemption u/s 10(23C)(vi) - educational society - collection of donations from pupils - exemption not allowed - HC
July 11, 2013 Case Laws Income Tax

Mark-to-market loss claim on revaluation of the pending forward contract on the closing day - a liability is said to have crystallized when a pending obligation on the......
July 11, 2013 Case Laws Income Tax

Income From House Property - enhancement of annual let out value - notional interest on deposits - municipal valuation is less than the actual rent received - No addition - AT
July 11, 2013 Case Laws Income Tax

TDS - disallowance of payment on account of share of profit paid to M/s. JSMS for managing the Lokhandawala Branch - the arrangement was not a case of joint venture -......
July 11, 2013 Case Laws VAT and Sales Tax

So long as, the 'floor rate' fixed under Section 47(16A) of the KVAT Act remains in force, the revenue cannot be directed to issue transit pass indicating the invoice......
July 11, 2013 Case Laws Central Excise

Merely because the statements were recorded without threat, duress or coercion or that the witnesses at no stage retracted their statements, cannot be a ground for......
July 11, 2013 Case Laws Central Excise

Benefit of Notification No.108/95 C.E. - projected funded by the UN - Machines were utilized by the job worker in respect of the project - exemption allowed - HC
July 11, 2013 Case Laws Income Tax

Jurisdiction of Transfer Pricing Officer - Suo motu, TPO cannot take cognizance of any international transaction for suggesting adjustment in the arm’ s length price,......
July 10, 2013 Case Laws Central Excise

Wrong availment of CENVAT credit without receipt of raw materials and their use by Appellant - cenvat credit denied - AT
July 10, 2013 Case Laws Central Excise

Stay Application – Once the duty was duly discharged and accepted by the department, CENVAT Credit cannot be denied on the input Silico Manganese - prima facie case is......
July 10, 2013 Case Laws Central Excise

Cenvat Credit - Exempted goods - Chapter-X procedure cannot be termed as exempted goods. - cenvat credit allowed - AT
July 10, 2013 Case Laws Service Tax

Refund – unutilized CENVAT credit – no attempt was made to determine the exact nature of the output services exported, nor to determine the nexus between the input......
July 10, 2013 Case Laws Service Tax

Dredging Service - Section 65(36)(a) - appellant’s main contention is that the work done by them in respect of the the Mithi River is not a River but a Nalla - demand confirmed - AT
July 10, 2013 Case Laws Service Tax

Power to determine service tax liability u/s 83A - the said section cannot be interpreted in a narrow sense to restrict the power to imposition of penalty alone- section....
July 10, 2013 Case Laws Service Tax

Jurisdiction of Commissioner - - As per section 2(b) of the Central Excise Act CCE (Appeals) is also Central Excise Officer - no need to appoint CST, Mumbai as a Central....
July 10, 2013 Case Laws Income Tax

Condonation of delay in filing revised return - delay cannot be attributed to the petitioner since being a co-operative society is bound by the provisions of KCS Act -.....
July 10, 2013 Case Laws Income Tax

Re-asssessement - Though the reasons were very much available with the Assessing Officer, he consumed nearly one year in supplying the same leaving less than four weeks.....
July 10, 2013 Case Laws Income Tax

Short term capital gain on sale of depreciable assets is not profits and gains of any business or profession - HC
July 10, 2013 Case Laws Income Tax

Benefit u/s 32(2)(iii) - Carried forward unabsorbed depreciation cannot be set off with short-term capital gain arising from sale of depreciaible assets - HC
July 10, 2013 Case Laws Income Tax

Reopening of assessment – AO has not examined; the question whether the Trust fulfilled the condition laid down in Section 11 and 13 and whether the income earned from......
July 10, 2013 Case Laws Income Tax

Notional interest on debentures - the incomes are not taken into account till the point of time that there is a reasonable degree of certainty of its realization, while.....
July 10, 2013 Case Laws Income Tax

Neither any AOP was existing nor any warrant was issued in the name of AOP - the assessments have been properly done in the capacity of individuals. - AT
July 10, 2013 Case Laws Income Tax

Referring to the DVO u/s 55A - conditions as enumerated in clause (a) of section 55A are also not satisfied in the present case as AO has not formed any opinion -......
July 9, 2013 Case Laws Central Excise

Recovery of balance of cenvat credit at the time of surrender of registration certificate - credit in relation to the capital goods - no recovery - HC
July 9, 2013 Case Laws Central Excise

Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT
July 9, 2013 Case Laws Income Tax

Deduction u/s 80IB - housing project - sale of flats to family members - application of restriction with retrospective effect or with prospective effect i.e 1.4.2010 -......
July 9, 2013 Case Laws Income Tax

Exemption u/s 10(23C)(iv) - Charitable Institution u/s 2(15) - Nature of education and the conduct of the courses by the ICAI - exemption allowed - HC
July 9, 2013 Case Laws Income Tax

The ITAT has found faults with the report/order of Valuation Officer - Valuation Officer has not been heard and no opportunity was extended to him. - This is contrary to....
July 9, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - ITAT held that mere concealment or furnishing of inaccurate particulars by itself would not justify the levy of penalty - Order of ITAT reversed.....
July 9, 2013 Case Laws Income Tax

Stay of recovery - unlike the cases u/s 35F of the Central Excise Act, a strong prima facie case is not the indicator nor would be a motivating factor or consideration......

1 ....113 114 115 116117118 119 120 121........ 129

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Transfer of ITC without filing ITC-02

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

A: Electronic Liability Register