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 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 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 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 August of 2013

Home Highlights August August 2013 Year 2013

Filter:

Showing 201 to 250 of 550 Records

1 2 3 456 7 8 9........ 11

August 22, 2013 Case Laws Income Tax

Bogus purchase - AO has not issued the letters u/s. 133(6) on the correct address supplied by the assessee. Therefore, no fault could be found with the explanation of......
August 22, 2013 Case Laws Income Tax

Cancellation of registration provided u/s 12AA of the IT Act, as a charitable institution – CIT did not give any such finding that the assessee's activities are not......
August 22, 2013 Case Laws Income Tax

Amount paid to the Registrar of Companies, as filing fee for enhancement of capital was not revenue expenditure - AT
August 22, 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)......
August 22, 2013 Case Laws Income Tax

Depreciation on intangible asset - assessee has succeeded in its substantive claim of depreciation on 'License to collect Toll' @ 25% in terms of Section 32(1)(ii) - AT
August 22, 2013 Case Laws Income Tax

Deduction u/s 80IC - Manufacturing activity - assessee is invoicing majority of finished goods from Dehradun whereas that substantial production is carried out at......
August 22, 2013 Case Laws Income Tax

TDS u/s 194H - The commission retained by the credit card company is therefore in the nature of normal bank charges and not in the nature of commission/brokerage for......
August 22, 2013 Case Laws Income Tax

Benefit of DTAA between India and UAE - whether time charter and hiring of slots fell within the Article 8 of the Treaty or not. - Simply because there is no tax......
August 22, 2013 Case Laws VAT and Sales Tax

Whether amendment by inserting Section 19(20) to Tamil Nadu Value Added Tax reversing the amount of the input tax credit over and above the output tax of those credit......
August 22, 2013 Case Laws Companies Law

Winding up u/s 433(e) r.w 434(1)(a) - Inability to pay Debts -The order of winding up of the company to be kept in abeyance for a period of eight weeks to give JIL one......
August 21, 2013 Case Laws Central Excise

Recovery of demand from successor of Unit - Priority of dues - the notice of the Excise Department calling upon the appellant to pay the dues of the erstwhile owner of......
August 21, 2013 Case Laws Central Excise

Rebate claim - by virtue of sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 the assesses were not entitled for Cenvat credit on inputs used in manufacture of......
August 21, 2013 Case Laws Central Excise

Manufacture u/s 2(f) - manufacturing of stainless steel from metal scrap - Processing of raw material into 'blended metal scrap' - Sorting grade wise -......
August 21, 2013 Case Laws Central Excise

Classification of goods - disposable aluminum foil casserole tray dish – as the decision of Hon'ble South Africa Supreme Court was based upon the opinion of the......
August 21, 2013 Case Laws Service Tax

Service Tax on erection, commissioning and installation services -Noticee themselves did not get themselves registered in time, did not get themselves registered for all....
August 21, 2013 Case Laws Service Tax

Ad-hoc cargo and Deposit Account - levy of service tax on receipt of advance - service tax already deposited on accrual basis - stay granted. - AT
August 21, 2013 Case Laws Service Tax

Clearing and forwarding services Section 65(105)(j) – from the terms and conditions entered into by the appellant, it is clear that the appellant was acting as a......
August 21, 2013 Case Laws Service Tax

Imposition of penalty Section 76 – The claim that they came to know about the service tax liability only after investigation by the department – no reason to interfere.....
August 21, 2013 Case Laws Service Tax

CENVAT credit on telecommunication service - main issue involved is whether the tower on which the antenna is mounted by the applicants would constitute capital goods......
August 21, 2013 Case Laws Customs

Enhancement of Assessable Value –Smuggling of Goods u/s 2(39) – Since no licence was produced by assesse even in Tribunal, those goods were smuggled goods under section....
August 21, 2013 Case Laws Customs

Once the goods are held to be smuggled goods under section 2 (39) of Customs Act, 1962, there was no scope at all to interfere to the adjudication- AT
August 21, 2013 Case Laws Income Tax

Unascertained liability - Assessee has deducted the tax during the previous year relevant to the assessment year in question, the conditionality of Section 40(a)(i)......
August 21, 2013 Case Laws Income Tax

Best judgement assessment - Failure to furnish statement - Applicability of Sub-clause (a) of section 144(1) - No merit in the plea of the assessee that the assessment.....
August 21, 2013 Case Laws Income Tax

Valuation of Closing stock - Obligation to handover the built up area admeasuring 1797.25 sq.mtr. was on the assessee from the very beginning. At the end of the year,......
August 21, 2013 Case Laws Income Tax

Application of section 50C and 43CA of the Income Tax Act - stamp duty valuation – the provisions of section 43CA cannot apply to substitute the actual sale......
August 21, 2013 Case Laws Income Tax

Taxable event - Completion of contract - profit on sale of the flats - Advance received from VGP which in fact is the sale proceeds of the flats, on completion of the......
August 21, 2013 Case Laws Income Tax

Exemption u/s 10(23C)(iiiad) - substantial govt aid - the percentage of grants in aid with respect to total receipts are more than 34.33% considered by the Hon'ble......
August 21, 2013 Case Laws Income Tax

Set off of business losses - The expression “any“ business clearly includes all businesses, without making any distinction between speculation and non-speculation......
August 21, 2013 Case Laws Income Tax

Penalty u/s. 271(1)(c) - assessee did not revise the statement of brought forward (or carry forward) loss/es even after the receipt of the appellate order for A.Y.......
August 21, 2013 Case Laws Income Tax

Cancellation of registration granted to a Charitable Trust u/s 12A - The CIT by his own motion added one more condition in section 12AA (3) that the object of the......
August 21, 2013 Case Laws Income Tax

Capital receipt or Revenue receipt - Entertainment tax subsidy - there was no obligation on assessee to utilize it for any specific purpose will not be hit by......
August 21, 2013 Case Laws VAT and Sales Tax

Classification - ink jet cartridges and toner cartridges were parts and accessories of printer which is a peripheral to a computer system and would be covered under......
August 21, 2013 Case Laws Companies Law

Petition for Winding up – Demurrage Charges - Winding up petition was not a legitimate means to seek enforcement of a debt which was genuinely and bona fide disputed by.....
August 19, 2013 Case Laws Central Excise

Explosives as Inputs – Eligibility for MODVAT - Whether the Explosives used in mines for blasting lime stone can be considered as inputs eligible for credit - MODVAT......
August 19, 2013 Case Laws Central Excise

Classification of Goods - Re-testing of Goods - The application may not be rejected on the ground that the testing was done by Government recognized independent labs,......
August 19, 2013 Case Laws Service Tax

Cenvat credit of service tax - Rule 4(7) - Proportionate credit equal to amount received - certain amount withheld by the recipient of services while making payment to......
August 19, 2013 Case Laws Service Tax

Whether in exercise of powers u/s 35C of the Act and while remanding the matter back to the original adjudicating authority, the Appellate Tribunal can issue direction......
August 19, 2013 Case Laws Service Tax

Commercial or Industrial Construction Service u/s 65(30a)(b) - In view of the specific exclusion of ‘railways' from commercial and industrial construction service - the.....
August 19, 2013 Case Laws Service Tax

Club or Association Services - holiday and leisure service - collection of room rental from non-members - Interest of installment sales – prima facie case against the......
August 19, 2013 Case Laws Service Tax

Sale of space or time for advertisement section 65(105) (zzzm) – Whether magazine is a print media are not liable to pay any Service Tax - stay granted - AT
August 19, 2013 Case Laws Service Tax

CENVAT credit - Rule 6(3) - trading activity - leasing services - trading was not either the most reasonable conclusion was that credit could not have been taken at......
August 19, 2013 Case Laws Customs

Clearance of the Goods for exportation as per Section 51 - The goods did not go outside the territory of India, it could not be said that there could have been any......
August 19, 2013 Case Laws Customs

Remission of Duty - Shortage of Goods - Section 23 of the Customs Act, 1962 - shortage was genuine and did not occur due to negligence, such losses occurred due to......
August 19, 2013 Case Laws Customs

Merely because there had been a delay in the realization of export proceeds the Department’s conclusion that the entire transaction was a sham one had no basis and had......
August 19, 2013 Case Laws Customs

Benefit of Notification No.25/99 - Duty liability for shortage of the quantity imported by availing the benefit of Notification No. 25/99(Cus) read with Customs (Import.....
August 19, 2013 Case Laws Customs

Import of low quality rough diamonds - prohibited goods - the extent of over-valuation which if allowed would have resulted in repatriation of foreign currency itself......
August 19, 2013 Case Laws FEMA

Whether the petitioner, who returned to India after six (6) years from Saudi Arabia, ought to have been granted the same facilities qua his bank accounts maintained with....
August 19, 2013 Case Laws Indian Laws

Application under RTI Act – Vigilance Manual of the Directorate of Vigilance and Anti-Corruption (DVAC) - Respondent was entitled to have the manual of the DVAC - The......
August 19, 2013 Case Laws Income Tax

Depreciation u/s 32 – Plant ready for used but not used in actual due to unavailability of raw-material – business was a going concern and the machinery could not be......
August 19, 2013 Case Laws Income Tax

Special audit u/s 142(2A) – assessee has submitted copy of ledger account in 5 volumes but supporting vouchers of receipts and payment has not been submitted on the......

1 2 3 456 7 8 9........ 11

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

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,...