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 Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For August of 2015

Home Highlights August August 2015 Year 2015

Filter:

Showing 51 to 100 of 488 Records

123 4 5 6........ 10

August 28, 2015 Case Laws FEMA

Contravention of Section 18 (2) of the Foreign Exchange Regulation Act, 1973 - non-realization of export proceeds - DoE failed to make out a case of contravention of......
August 28, 2015 Case Laws Indian Laws

Revisional order dismissed as barred by limitation - Section 5 of the Limitation Act provides that an appeal may be admitted after the limitation period has expired, if.....
August 28, 2015 Case Laws Income Tax

Revision u/s 263 - AO has failed to discharge his legal obligation to ascertain truth of statement furnished by the Assessee by means of verification with account books.....
August 28, 2015 Case Laws Income Tax

Once the stock register has been held to be properly maintained and has been held to be proper, no trading addition could have been made and rightly so, even otherwise,.....
August 28, 2015 Case Laws Income Tax

MAT - book profit adjustments - by no stretch of imagination the profits of amalgamating units could have been included in financial year ending on 31-03-2008. - AT
August 28, 2015 Case Laws Income Tax

Grant of approval u/s.80G denied - if the Honorarium paid to the Brahmins of the assessee trust is excluded, then there is no violation of the provisions of sub-section....
August 28, 2015 Case Laws Income Tax

Registration under Section 12A - diversion of income by overriding title - Wwhatever the assessee does out of the grant and interest accrued can only be said to be......
August 28, 2015 Case Laws Income Tax

Undisclosed investment - purchase of property at below circle rate - property has been purchased by the assessee in the financial year 2007-08, the mandate of section......
August 28, 2015 Case Laws Income Tax

TDS u/s 194H - the main contractor makes the payment to the assessee after receiving the payments from the Government - there is no payment by the assessee to the main......
August 28, 2015 Case Laws Income Tax

Addition U/s 40A(3) - book entries in respect of incentives. - Merely because some book entries are routed through the assessee’s cash book the learned Assessing Officer....
August 27, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Courier service and CHA service - jurisdictional Central Excise officer of the recipient of the service, cannot question the classification of....
August 27, 2015 Case Laws Service Tax

Air transportation services - Issue of round trip tickets - when the officer of the Revenue himself has dropped the proceedings in a subsequent case, the appellant......
August 27, 2015 Case Laws Central Excise

CENVAT Credit - duty paying document - photo copy - specified copy of bill of entry and the invoices were misplaced after the receipt of the goods in the factory - credit allowed - HC
August 27, 2015 Case Laws Central Excise

Power of tribunal to extend the stay beyond the period of 365 days - Once the proviso to Section 35C(2A) of the Act has been omitted, the embargo upon the Tribunal to......
August 27, 2015 Case Laws Central Excise

Demand of interest on differential duty - interest liability would commence from the month succeeding the day on which the duty was due and payable in relation to the......
August 27, 2015 Case Laws Central Excise

Disallowance of CENVAT Credit - Inclusion of storage tanks/vessels within the scope of capital goods - effect of notification dated 1.3.2001 - prospective or......
August 27, 2015 Case Laws Central Excise

Invocation of extended period of limitation - Unit of the respondent was audited during this period several times and there were physical inspections by the Department......
August 27, 2015 Case Laws Central Excise

Reversal of Cenvat Credit - Caustic Soda is manufactured by electrolytic method wherein mercury is used as cathode which after the use is procured and cleared - Credit......
August 27, 2015 Case Laws Central Excise

Benefit of SSI exemption - Use of brand name of others - no such case was set up in the show cause notice issued by the authorities and therefore, such a plea cannot be....
August 27, 2015 Case Laws Central Excise

Valuation of auto bulbs - MRP based value u/s 4A or transaction value u/s 4 - Section 4A in its wholesome form would not be applied in its entirety in cut and paste form. - SC
August 27, 2015 Case Laws Customs

Classification of Dry (Betel) nuts under CTH 08129090 or CTH 08028020 – it is found from test reports that sample of imported goods are not unsuitable for immediate......
August 27, 2015 Case Laws Customs

Issuance of show cause notice – Commissioner could not have issued show cause notice as prior order of Commissioner had merged into order passed by revisionary authority....
August 27, 2015 Case Laws Customs

Claim over property – Right over attachment – There was no indication in Customs Act that property of defaulter which was put to auction can still be claimed by Customs.....
August 27, 2015 Case Laws VAT and Sales Tax

Validity of Revisional notice issued by the Commissioner – Barred by Limitation – Doctrine of merger - notice was barred because order of assessment was sought to be......
August 27, 2015 Case Laws Income Tax

TDS liability - time limit for making assessment u/s 201(1) - assessee “deemed to be in default” - Provisions of section 201(3) were amended and word six years were......
August 27, 2015 Case Laws Income Tax

Revision u/s 263 by CIT(A) - it appears from record, the AO during the assessment proceedings has made enquiries on all these issues, though, it may not have been......
August 27, 2015 Case Laws Income Tax

TDS u/s 195 - opening of letters of credit for the purpose of completing the export obligation was an incident of export - The non resident agent did not provide......
August 27, 2015 Case Laws Income Tax

Non-deduction of TDS towards payment of rent to the partners of the firm - There is no provision under the Act to suggest that the relationship between the two......
August 27, 2015 Case Laws Income Tax

Disallowance u/s 14A(2) r.w.r. 8D(2)(ii) - expenditure will have to be excluded from the expenses to be allocated under rule 8D(2)(ii) - entire transaction of borrowing.....
August 27, 2015 Case Laws Income Tax

Penalty u/s.140A(3) r.w.s. 221 - assessee failed to pay self-assessment tax - levy of penalty by the u/s.221(1) is discretionary and not automatic. - for levy of......
August 27, 2015 Case Laws Income Tax

Relinquishment of the share of assessee in the property comprising of land in favour of sisters who is co-owner - whether was a transfer within the meaning of section......
August 26, 2015 Case Laws Service Tax

Condonation of delay - Inordinate delay of 536 days - the appeal should not have been dismissed merely on the ground of delay because a litigant should not suffer......
August 26, 2015 Case Laws Service Tax

Job Work activity - lumpsum contract of carrying out the job in the factory premises - This activity will not be covered under the category of "Manpower Supply......
August 26, 2015 Case Laws Service Tax

Business Auxiliary Service - Sale of SIM cards - activity of purchase and sale of SIM Card belonging to BSNL where BSNL has discharged the Service Tax on the full value.....
August 26, 2015 Case Laws Service Tax

Business Auxiliary Services - Space provided to banks - mere providing of table space will not give valuable inputs to identify as to what taxable service is rendered......
August 26, 2015 Case Laws Central Excise

Valuation - what is paramount is that the value of the excisable goods even on the basis of “transaction value” has only to be at the time of removal, that is, the time.....
August 26, 2015 Case Laws Central Excise

Classification of Vaseline - the product was formulated and essentially used for treatment of 'cracked heels' - smoothing the skin was secondary in nature - it was to......
August 26, 2015 Case Laws Central Excise

Invocation of extended period of limitation - When the authorities ask the appellants to take licence in the year 1983 itself and the respondents did not comply, nothing....
August 26, 2015 Case Laws Central Excise

Recovery of excise duty - since Last 2 years the case has been listed number of times and getting adjourned - Keeping in view the conduct of appellant/advocate Revenue......
August 26, 2015 Case Laws Central Excise

Valuation - Short payment of excise duty - appellant had acted under bona fide belief that VAT amount collected by them from the customers and retained was not......
August 26, 2015 Case Laws Customs

Prohibition on import of Palm oil – Violation of Article 14 – Revenue have been able to demonstrate intelligible basis for issuing impugned Notifications having rational....
August 26, 2015 Case Laws Customs

Precondition to Appeal – Reproduction of Commissioner’s findings show that there was no conclusion reached that assessee had violated any comprehensive policy or any......
August 26, 2015 Case Laws Customs

Attempt to export controlled substance – Both convicts have young children to look after and it is also to be borne in mind that convicts are women - Appeal disposed......
August 26, 2015 Case Laws VAT and Sales Tax

Reversal of Input Tax Credit on issuance of credit note – nothing has been brought on record by Department to show that arrangement by which discounts/incentives were......
August 26, 2015 Case Laws VAT and Sales Tax

Interest on refund of Tax demand – Interest to be granted from date of deposit or from the date of assessment order – Revenue suffers no loss thereby for it has enjoyed....
August 26, 2015 Case Laws Companies Law

Registration for operating CIS scheme - sham CIS – Winding up of scheme and refund on non-compliance – Whether SEBI was justified in holding that schemes floated by......
August 26, 2015 Case Laws Income Tax

Penalty under Section 271D - violation of provisions of Section 269SS - the funds were urgently required for conversion of the property, a loan was taken from the......
August 26, 2015 Case Laws Income Tax

TDS liability - ITAT was not required to decide whether the amount paid was liable to be deducted u/Sec. 194J or 194C but whether on non-deduction of TDS, penalty was......
August 26, 2015 Case Laws Income Tax

Liability for deduction of TDS u/s 195 r/w S.197 - the income earned by M/s Sheraton International, USA in India was not liable for deduction of TDS u/s 195 r/w S.197......
August 26, 2015 Case Laws Income Tax

Addition under the head of 'fraud payment'- The failure by the Assessee's employees to do so resulted in a legal liability on the Assessee to make good the loss to IHCL....

123 4 5 6........ 10

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

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...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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...