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 6201 to 6250 of 6408 Records

1 ....121 122 123 124125126 127 128 129

July 13, 2012 Case Laws Customs

Illegal import into India in violating the provisions of Section 11 - the burden of proof is either on the claimant or on the person from whose possession the goods were....
July 13, 2012 Case Laws Income Tax

Principle of mutuality - assessee is a cooperative society engaged in the construction of flats - assessee has failed to satisfy the basis of mutuality on various grounds - AT
July 13, 2012 Case Laws Income Tax

Maintainability of appeal - revisionary proceedings under Section 263 - It was only an order passed in compliance of the directions of CIT - against such an order,......
July 13, 2012 Case Laws Income Tax

Mandatory reference to Valuation Officer when assessee objects to valuation adopted by Assessing officer on invocation of Section 50C - in accordance with the provisions....
July 13, 2012 Case Laws Income Tax

Expenditure on Scientific Research - Expenditure on purchase of car cannot be accepted as expenditure whether capital or revenue incurred on in-house research & development. - AT
July 13, 2012 Case Laws Income Tax

Provisions of section 40(a)(ia) of the Act are applicable only to the amounts of expenditure which are payable as on the date 31st March of every year and it cannot be......
July 13, 2012 Case Laws Income Tax

Prior period expenditure - recognition on the basis of finalization of negotiations - deduction is not permissible in assessment year 2007-08, but, it is permissible in.....
July 13, 2012 Case Laws Central Excise

Disallowance of cenvat credit - The department having accepted the excise duty on the final product cannot be permitted to deny cenvat credit on the inputs used for the.....
July 13, 2012 News Indian Laws

Suggestions on proposed amendments in the CESTAT Forms-reg.
July 13, 2012 Notifications Service Tax

Corrigendum of Notification No. 42/2012-Service Tax. - Notification
July 13, 2012 Notifications Companies Law

Companies (Central Government's) General Rules and Forms), 2012 - New Form 24AAA. - Notification
July 12, 2012 Circulars FEMA

Non Resident Deposits- Comprehensive Single Return. - Circular
July 12, 2012 Circulars FEMA

Foreign Exchange Management Act, 1999 – Submission of Revised A-2 Form. - Circular
July 12, 2012 Circulars VAT and Sales Tax

CHARGING OF INTEREST UNDER THE DVAT ICST ACTS. - Circular
July 12, 2012 Circulars DGFT

Deferment in the date of effect for implementation of bar-coding on Primary and Secondary level packaging on export consignment of pharmaceuticals and drugs for tracing.....
July 12, 2012 Notifications Companies Law

Notifying certain sections of Companies (Second Amendment) Act, 2012. - Notification
July 12, 2012 Notifications Companies Law

Sections 51, 63-65 of LLP Act,2008 notiifed. - Notification
July 12, 2012 Notifications Companies Law

Delegation of powers of Central Government to Regisrar of Companies. - Notification
July 12, 2012 Notifications Companies Law

Delegation of Powers of Central Government to Regional Director. - Notification
July 12, 2012 Notifications Companies Law

Company Law Board (Fees on Application and Petitions) (Amendment) Rules, 2012. - Notification
July 12, 2012 Case Laws Income Tax

Capital gains tax - sale of shares before listing - sale through public offer - the transaction would not be eligible for payment of capital gain tax at the lower rate of 10%. - HC
July 12, 2012 Case Laws Income Tax

The trust is not an “association of persons”, the provisions of Section 40A(2) are not attracted to the transaction between the trust and the assessee company. - HC
July 12, 2012 Case Laws Income Tax

Dis allowance of lease rental paid to the Trust - Enhancement of lease rent allowed as revenue expenditure - - HC
July 12, 2012 Case Laws Income Tax

Deleting penalty u/s 13 of Interest Tax Act. 1974 - ‘bill discounting charges’ have to be computed and included in interest - Penalty levied - This is not the case of a.....
July 12, 2012 Case Laws Income Tax

Difference in the investment as shown by the assessee and as ascertained by DVO - addition u/s 69 or 69B - the condition precedent for making a reference to the DVO is......
July 12, 2012 Case Laws Income Tax

Apportionment of income - An estimate of 15% ratio fixed 10 years back cannot be applied now in the name of consistency especially keeping in view the increase in......
July 12, 2012 Case Laws Income Tax

Revenue expenditure versus capital expenditure - expenditure incurred on ERP Software – allowed as revenue expenditure - AT
July 12, 2012 Case Laws Income Tax

Disallowance of conveyance expenses, staff welfare expenses, sundry expenses and traveling expenses - certain expenses were not supported by third party vouchers,......
July 12, 2012 Case Laws Income Tax

Accrual of income - Taxability of advance license benefit receivable - assessee could not contend while filing the return of income that such income should not be......
July 12, 2012 Case Laws Income Tax

Though there was no manufacturing and sales activity, but there certainly was some “business activity” - the revenue authorities were incorrect in disallowing the claim.....
July 12, 2012 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment of legal tender fees to the ‘South Western Railway’ which is a part of the Government was covered in the exceptions provided in......
July 12, 2012 Case Laws Customs

Challenge import of toxic wastes from industrialized countries to India - Central Government is directed to issue a notification to ban the import of such identified......
July 12, 2012 Case Laws Service Tax

Storage or warehouse keeper – recipient of service from foreign party i.e. PROSAFE – Being an agent of the process of production, it was not a storage or warehouse keeper. - AT
July 12, 2012 Case Laws Service Tax

Reclassification of service - consulting engineer services versus maintenance and repair service – Any change in classification can only be prospective and the issue......
July 12, 2012 Case Laws Service Tax

Valuation - transportation of passengers for International journey by air - passenger service fees (PSF) collected on behalf of the International Airport Authority of......
July 12, 2012 Case Laws Central Excise

Dispute regarding classification of pin mailer - printed continuous computer stationery - assessee contending the same to fall under Chapter 49 of the tariff whereas......
July 11, 2012 Case Laws Income Tax

Charitable Trust - if commercial principles are applied then adjustment of expenses incurred by the trust for charitable religious purpose in the earlier years against......
July 11, 2012 Case Laws Income Tax

Addition on account of unvouched expenses - Salary expenses - The addition of finally made by CIT(A) comes to less than 10% of expenses claimed, accordingly, the......
July 11, 2012 Case Laws Income Tax

Trading Liability - job work payable of earlier year brought forward - addition made u/s 41 - There is no cessation of liability merely because the assessee has not paid....
July 11, 2012 Case Laws Income Tax

Asset management company - making any addition on account of load is not justified - AT
July 11, 2012 Case Laws Income Tax

Taxability of income from transfer of development rights - postponement of payment does not stop accrual of income - AT
July 11, 2012 Case Laws Income Tax

Disallowance of Society Charges paid in respect of property given on leave and license - deduction to be allowed subject to section 24 - no other deduction is allowed - AT
July 11, 2012 Case Laws Income Tax

Estimation of expenditure incurred in earning the exempt income -as the assesee’s explanation is not satisfactory, therefore, provisions contained in 14A are applicable r.w.r.8D - AT
July 11, 2012 Case Laws Customs

Decisions in respect of classification/valuation of hardware and software of computers cannot be mechanically applied to hardware and software relating to telecom equipments. - AT
July 11, 2012 Case Laws Service Tax

Service tax on waterfront royalty and way leave facility compensation - invocation of extended period is not based on a strong ground and the appellant has been able to.....
July 11, 2012 Circulars FEMA

Risk Management and Inter Bank Dealings. - Circular
July 11, 2012 Case Laws Service Tax

Invocation of section 80 - non-payment of service tax under the bonafide belief that Service Tax is not applicable to them as they were providing services of rent-a-cab.....
July 11, 2012 Case Laws Service Tax

Advertising Agency Service - Dealers/agents are promoting the business of the applicant and they are not the advertising agency - not taxable - AT
July 11, 2012 Case Laws Service Tax

Business Auxiliary Service - procuring blank cards, loading operating system on these cards, obtaining photo/thumb impression and other information, storing and printing....
July 11, 2012 Case Laws Central Excise

Classification of motherboard and add on card - parts and accessories of the data processing machine falling under Heading 84.71, therefore classifiable under Heading......

1 ....121 122 123 124125126 127 128 129

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...