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 6101 to 6150 of 6408 Records

1 ....119 120 121 122123124 125 126 127........ 129

July 23, 2012 Case Laws Income Tax

AO added income belonged to assessee’s wife treated as income in the hands of the assessee - ITAT uphold the view of AO - Tribunal has indulged in suspicions,......
July 21, 2012 Articles Indian Laws

EXEMPTION FOR CHARITABLE ACTIVITIES - Article
July 21, 2012 Articles Indian Laws

Whether revenue sharing arrangements attract service tax prior and post 1st July, 2012 - Article
July 21, 2012 Case Laws Central Excise

Entitlement to interest on the delayed refund of the amount paid by way of predeposit - petitioner is entitled to interest @ 12% per annum - HC
July 21, 2012 Case Laws Central Excise

Waiver of pre-deposit - Scope of term 'undue hardship' - - AT
July 21, 2012 Case Laws Service Tax

Business Support Service - Interconnection, infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges,......
July 21, 2012 Case Laws Service Tax

Service Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – prima facie demand is not maintainable - AT
July 21, 2012 Case Laws Income Tax

Benami Assessee - Just because her affairs are being looked after by her husband, it does not mean that she is benami.- AT
July 21, 2012 Case Laws Income Tax

The assessee who are in the business of blending and processing of tea and export thereof, in 100% EOUs are manufacturer/ producer of the tea for the purpose of claiming....
July 21, 2012 Case Laws Income Tax

Taxability under the head “capital gain“ u/s 45 - receipt based or accrual based taxation - The fact that the appellant assessee adopted a mechanism in the agreement......
July 21, 2012 Case Laws Income Tax

Rule of consistency - for the period of about 15 years, assesse’s submissions the annual amortization of the initial lease consideration, as advance rent was accepted -.....
July 21, 2012 Case Laws Income Tax

Amortization of lease premium paid by the appellant - Whether lease premium paid Noida Authority is to be treated as advance rent? - HC
July 21, 2012 Case Laws Income Tax

An assessment by way of a settlement order passed by the ITSC cannot be reopened by a different authority, viz., the Assessing Officer - in favour of assessee. - HC
July 21, 2012 Case Laws Income Tax

Rejection of application for approval u/s 10(15A) - the aircrafts for which lease Agreements were signed were not existing on the date of the agreement - If the two......
July 21, 2012 Case Laws Income Tax

Rsassessment u/s 147 - no return was filed by assessee - once the AO was satisfied about the income escapement no further investigation as to what was the ground for the....
July 21, 2012 Case Laws Income Tax

Claim of exemption u/s 80P (2) - interest derived by a Cooperative Bank from investment of funds with RBI or SBI is exempt u/s 80P (a) (i) irrespective of the fact that....
July 21, 2012 Case Laws Income Tax

Challenging reopening of assessment - notice u/s 148 - the basis of the order is completely different from the reasons recorded for reopening the assessment which is......
July 21, 2012 Case Laws Income Tax

Interest u/s 234B was correctly charged in the assessment order passed u/s 143(3)/147 and therefore it could be subsequently enhanced on completion of set aside assessment. - HC
July 21, 2012 Circulars DGFT

Pending EODC cases where vehicles imported under EPCG Scheme were not registered as Commercial/Tourist Vehicle – Reference Policy Circular dated 07.05.2008. - Circular
July 20, 2012 Notifications Customs

Amendment Notification No. 33/2008-Customs - Anti dumping duty on Acetone imported from Chinese Taipei or Singapore or South Africa or USA or European Union from......
July 20, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 20th July, 2012. - Notification
July 20, 2012 Case Laws Central Excise

Condonation of delay – there was an affidavit filed by a person who received the order in original and had stated that after receiving the order in original he placed it....
July 20, 2012 Case Laws Central Excise

Cenvat credit – Rule 6 - Maintenance of separate accounts - manufacturers of sugar and molasses - SCN issued in these cases are defective inasmuch as neither of the SCN.....
July 20, 2012 Case Laws Central Excise

CE - Reduction of the cost freight and insurance charges incurred for carrying the goods from the depot to the customer’s end would make the wholesale price available ? - HC
July 20, 2012 Case Laws Service Tax

Cenvat credit – amount paid by the appellant has to be treated as paid under protest - original adjudicating authority's decision to allow the refund by way of credit in....
July 20, 2012 Case Laws Service Tax

Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT
July 20, 2012 Case Laws Service Tax

Sale of space or BAS - the service cannot be classified under business auxiliary service as the service is more specifically covered under the heading sale of space as......
July 20, 2012 Case Laws Service Tax

Manpower Recruitment and Supply Agency Service - the claim of the applicants that they were under bonafide belief is not sustainable - AT
July 20, 2012 Case Laws Income Tax

Valuation - consideration of self supervision factor which lead to less value - Addition made on account of unexplained investment in cost of construction of building u/s.69B - AT
July 20, 2012 Case Laws Income Tax

Exemption of HRA u/s 10(13A) - reimbursement is considered against the free housing accommodation provided by the employer company to the employee assessee, then this......
July 20, 2012 Case Laws Income Tax

Revenue versus Capital expenditure - The expenditure incurred on Printer, Scanner and Web Camare cannot be said to be replacement of the spares /defective parts of the computer- AT
July 20, 2012 Case Laws Income Tax

Determination of the cost of acquisition - computation of the period for which the asset is held by the assessee - property transferred to the assessee under a will or......
July 20, 2012 Case Laws Income Tax

Payment for know-how - deductible under Section 37 as a Revenue expenditure OR Section 35AB? - said expenditure qualifies for deduction u/s 37 - HC
July 20, 2012 Case Laws Income Tax

Penalty u/s 271D - reasonable cause - contravention of sec. 269SS - cash was taken by discounting cheques to meet the urgent business needs of the assessee - deletion of....
July 20, 2012 Case Laws Income Tax

Challenging the order passing ex parte - considering the lethargic and irresponsible attitude of the assessee we hereby reject the adjournment letter filed by the assessee - AT
July 20, 2012 Case Laws Income Tax

Appeal before ITAT - authorization - The grounds which are not arising out of the order of the CIT(A) are not maintainable - AT
July 20, 2012 Case Laws Income Tax

Demand of interest u/s. 201(1A) of the IT Act - late deposit of TDS - The time taken for clearing of cheques and government holidays and reasonable cause etc. are not......
July 20, 2012 Case Laws Income Tax

Rent receivable - Accrual of rental income - Addition of Income based on TDS certificate whereas deductor admitted the mistake is not correct. - AT
July 19, 2012 Case Laws Central Excise

Cenvat credit – suo motu credit on the amount paid by assessee erroneously earlier – suo motu credit availed by the appellant is inadmissible to them - AT
July 19, 2012 Case Laws Service Tax

Penalty under section 77(c) on Director - delay in payment of service tax - No provision for imposing personal penalty on the Director - AT
July 19, 2012 Case Laws Service Tax

Refund claim – amendment in the scope of existing services - works of drawings and blue print and interior decorator services - assessee claimed wrong deposit under......
July 19, 2012 Case Laws Service Tax

Whether service tax paid on CHA services in respect of export of goods can be allowed as credit or not – credit is admissible - AT
July 19, 2012 Case Laws Customs

Demurrage charges and other incidental charges for goods detained in the customs area are required to be paid by the exporter consignor even if such goods were illegally detained - AT
July 19, 2012 Case Laws Income Tax

Addition on account of unexplained purchases u/s 69C of the Income Tax Act – section 69C refers to the ‘source of the expenditure’ and not to the expenditure itself. - AT
July 19, 2012 Case Laws Income Tax

Long term capital gain - exemption / deduction u/s 54 - Alternate claim out of two investment in residential properties - AT
July 19, 2012 Case Laws Income Tax

Commission versus Rent - Whether TDS was required to be deducted in terms of provisions of sec. 194H or 194 I of the Act - AT
July 19, 2012 Case Laws Income Tax

Adjustment of cash seized during the search - AO to re-compute the tax liability - after adjusting the seized cash from the date of request made by the assessee - AT
July 19, 2012 Case Laws Income Tax

Addition is made on the ground that there is under-recovery of sale proceeds on an inference that there is a sale – . There is no loss to the Revenue as one of the......
July 19, 2012 Case Laws Income Tax

Rejection of books of accounts u/s 145(3) of the I T Act - Applicability of AS-1 / AS-7 (revised) - authorities below are not justified in estimating the profits on......
July 19, 2012 Case Laws Income Tax

Trading liability or capital liability - income u/s 2(24) read with section 41(1) - The write back under reference a receipt of capital nature. - however the cost of the....

1 ....119 120 121 122123124 125 126 127........ 129

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

N: Land Customs Stations and Routes for import and export of goods by lan...

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: Mandatory additional qualifiers in import declarations in respect of c...

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

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register