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 Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... 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 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 5951 to 6000 of 6408 Records

1 ....116 117 118 119120121 122 123 124........ 129

July 2, 2013 Case Laws Service Tax

Commercial or Industrial construction - the transaction falls during the period 4.7.05 to 30.6.2006 (prior to introduction of the Explanation to Section 65(105)(zzq) -......
July 2, 2013 Case Laws Service Tax

Stay – export - money transfer service - Services provided to the Irish company falls within provisions of Export of Service Rules, 2005 - stay granted. - AT
July 2, 2013 Case Laws Customs

Redemption fine - Just because the goods are not available for confiscation, the Commissioner cannot say that the same are not liable for redemption fine - AT
July 2, 2013 Case Laws Customs

Import of a new Ferrari Car F430, Fi Coupe - The Settlement Commission has arrived at the factual finding that the car imported is a new car and applied the exemption......
July 2, 2013 Case Laws Income Tax

Addition in gross profit rate – Addition cannot be made on pure conjectures – In case Assessing Officer had doubts over book results counter verifications and other......
July 2, 2013 Case Laws Income Tax

Addition u/s. 40A(2)(b) - e interest rate of 15% is not abnormal. It shows business expediency and hence does not warrant any disallowance as has been made by the AO - AT
July 2, 2013 Case Laws Income Tax

Treating royalty as capital expenditure - royalty is not being paid in a lumpsum, but is paid as percentage of sales made. - royalty is continuous process, it will be......
July 2, 2013 Case Laws Income Tax

Notional accrued interest on optionally fully convertible premium notes (OFCPNs) - it cannot be said that any income has accrued to he assessee on account of these......
July 2, 2013 Case Laws VAT and Sales Tax

Sale suppression - In the absence of enquiry, the mere ground that the sister concern had charged higher gross profit by itself could not be a legal ground for making addition. - HC
July 2, 2013 Case Laws Companies Law

Scheme of amalgamation - jurisdiction of High Court of order investigation from a particular agency - it is for the Central Government to decide which authority would investigate. - HC
July 1, 2013 Case Laws Service Tax

Transfer of right to use the goods or permission to use the copyright or enjoyment of copyright operate in different fields. There may be overlapping. The impugned......
July 1, 2013 Case Laws Service Tax

Service tax from film distributors/sub-distributors/theatre owners - Circular No.148/17/2011-ST dated 13.12.2011 cannot be said to be beyond the powers of CBEC - Writ......
July 1, 2013 Case Laws Service Tax

Stay/pre-deposit waiver – duty demand of more than 64 lakhs - Stay petitions before the Tribunal revived. - HC
July 1, 2013 Case Laws Central Excise

Cenvat Credit - goods manufactured on job work basis and cleared without payment of duty cannot be considered as exempted goods since principal manufacturer has to pay......
July 1, 2013 Case Laws Central Excise

CENVAT credit on wooden articles - there is no dispute about its use in the factory premises of the appellant for manufacturing of propellers by casting - considering......
July 1, 2013 Case Laws Central Excise

Cenvat credit - PMP Plates, Hot Strip, Mill Plates, MS Plates, HR Plates, H.R. Sheet - activity of repair and maintenance of plant and machinery is an activity which has....
July 1, 2013 Case Laws Customs

Smuggling - import of notified goods - In the absence of any prima facie view expressed by the CESTAT regarding the correctness of the order passed by the Lower......
July 1, 2013 Case Laws Income Tax

Deduction u/s. 80IA - Mere moving an application for being notified u/s 80IA(4)(iii) on 8th January, 2007 to the Secretary, DIPP cannot confer the benefit when the 2002.....
July 1, 2013 Case Laws Income Tax

Additional grounds - Tribunal has power to permit assessee to raise new ground of appeal, not set forth in memorandum of appeal, even without formal amendment of grounds provided - AT
July 1, 2013 Case Laws Income Tax

nterest on loan to Managing Director - unless interest payment is directly related to the diverted funds, it cannot be said that interest incurred by the assessee was......
July 1, 2013 Case Laws Income Tax

Specified intangible assets acquired under slump sale agreement were in the nature of “business or commercial rights of similar nature“ specified in section 32(1)(ii)......
July 1, 2013 Case Laws Income Tax

Deduction u/s. 80IB - ownership of land is not with the assessee - All these activities of the assessee show that the profit as well as loss would have accrued to the......
July 1, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - it has become evident that the transaction is bogus and not genuine. - penalty confirmed. - AT
July 1, 2013 Case Laws Income Tax

TDS - the transmission charges paid by the assessee to GAIL certainly attracts the provisions of section 194C - AT
July 31, 2012 News Indian Laws

Order under Section 119 of the Income Tax Act, 1961.
July 31, 2012 Case Laws Central Excise

Interest on delayed refund – payable on the expiring of period of three months from the date of receipt of application under Section 11B(1) and not from the date of......
July 31, 2012 Case Laws Central Excise

Refund claim - Their claim is hit by the bar of unjust enrichment under Section 11B of the Act as the uniformity of the price before and after assessment does not lead......
July 31, 2012 Case Laws Service Tax

Cenvat Credit on courier service connected with export - Once the sample copy of the evidence submitted on record, does not rule out genuineness of claim of the......
July 31, 2012 Case Laws Customs

Condonation of delay - Just because the Tribunal is vested with the discretion to condone the delay, exercise of such discretion is not meant to grant premium to the......
July 31, 2012 Case Laws Income Tax

The circular issued by CBDT No. 789 dated 13th April draws a distinction between “liability to pay tax” and “actual or de facto payment of tax”. - HC
July 31, 2012 Case Laws Income Tax

Royalty payment as 3% of the net ex-factory sale by the licensee/assessee - the expenditure has to be treated revenue in nature - HC
July 31, 2012 Case Laws Income Tax

Application of income outside India - Charitable activity - there is no bar in applying for charitable purpose outside India, if there is an approval from CBDT which is....
July 31, 2012 Case Laws Income Tax

Corporate membership fees - revenue in nature or capital? - no reason why the renewal membership fees should not be allowed as revenue expenditure - HC
July 31, 2012 Case Laws Income Tax

Non deduction of tax at source - remittances to a non-resident company - SEL, NRI company nowhere is involved in the above identification of the exporter or in......
July 31, 2012 Case Laws Income Tax

Treatment of sales tax subsidy - CIT(A) treated it as revenue receipts - , it would be in the nature of capital receipt not liable to tax - AT
July 31, 2012 Case Laws Income Tax

Disallowance u/s section 36(1)(ii) - payment in lieu of dividend - amount of commission and bonus paid to the Managing Director was an allowable business expenditure - AT
July 31, 2012 Case Laws VAT and Sales Tax

Verification of ‘C’ & ‘F’ Forms produced during the appellate proceedings - enquiry had to be done by the VATO which was rightly directed by the Tribunal. - HC
July 30, 2012 Case Laws Central Excise

Whether the Treated Tamarind Kernel Powder produced by the assessees is excisable – prima facie the processes constitute a manufacturing process - AT
July 30, 2012 Case Laws Service Tax

Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST is available - AT
July 30, 2012 Case Laws Service Tax

Availing double benefit - benefit of Notification 01/2006 ST and also availing CENVAT credit - The assessee on the mistake coming to their notice promptly paid the......
July 30, 2012 Case Laws Service Tax

Demand of service tax - Society of ex-servicemen - service of Security Agency - definition of Security Agency was changed w.e.f. 18.4.2006 referring "any person" - AT
July 30, 2012 Case Laws Customs

Penalty - Confiscation of the goods – Merely because the appellant had claimed a wrong classification, it cannot be held that the appellant has mis-declared the goods - AT
July 30, 2012 Case Laws Income Tax

Deduction u/s 32AB while computing the eligible profits and gains for the purpose of working out the deduction u/s 80HH and 80I - HC
July 30, 2012 Case Laws Income Tax

Attachment of the Savings Bank Accounts – bank account of the minors were also attached - no merit in the writ petition - HC
July 30, 2012 Case Laws Income Tax

Determination of assessee's Residential status - taking up own business by the assessee abroad satisfies the condition of going abroad for the purpose of employment......
July 30, 2012 Case Laws Income Tax

Admissibility of TDS on tip to the employees - as the assessee acted in a bona fide manner therefore no penalty can be imposed on the assessee u/s 221 - HC
July 30, 2012 Case Laws Income Tax

Revenue recognition - AS7 vs. AS9 - in a situation when a contractor is also working as a developer, then the basis for recognition of Revenue should be relied on AS 9. - AT
July 30, 2012 Case Laws Income Tax

Deemed dividend - the loan obtained in the “N” Trust had 20% share holding from a company in which “N” Trust had 10% share holding, could not be taxed as deemed......
July 30, 2012 Case Laws Income Tax

Addition on account of household withdrawal – assumptions and presumptions - The presumption made by the AO and estimation made was very much realistic - AT
July 30, 2012 Case Laws Income Tax

Re-assessment order u/s. 143(3)/147 - reassessment proceedings are invalid, as the time of issuance of notice u/s. 143(2) had not expired- AT

1 ....116 117 118 119120121 122 123 124........ 129

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST on Solar Plant

F: ITC on Inward supplies availed in the next Financial Year

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...