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 September

Home Highlights September

Filter:

Showing 4701 to 4750 of 6921 Records

1 ....91 92 93 949596 97 98 99........ 139

September 5, 2016 Case Laws Service Tax

Import of services - are branches and head offices separate entities so as to attract service tax on outflow by head office to branches? - The transfer of funds by gross....
September 5, 2016 Case Laws Service Tax

Rejection of VCES declaration - non-payment of requisite 50% amount before the due date - there is no provision in the scheme to condone the delay in payment - AT
September 5, 2016 Case Laws Service Tax

Set top boxes are integral part of the services provided by the appellant as the same enhanced the receipt of the signals by the customers of the appellant – service tax....
September 5, 2016 Case Laws Service Tax

Extended period was invoked, not for recovery of non-levied tax but, merely to impose penalties under section 76 and 78 of Finance Act, 1994. The finding of the first......
September 5, 2016 Case Laws Central Excise

Cenvat credit - service tax paid on input services of technology development received - this project of technology development for liquid filled hard gelatine capsule......
September 5, 2016 Case Laws Central Excise

Valuation - inclusion of unutilized credit in the cost / assessable value of grey fabrics - their final product was being sold by the assessee at the transactional value....
September 5, 2016 Case Laws Service Tax

Cenvat Credit - The department cannot blow both hot and cold. When the department has accepted tax on the services provided by sister concerns to appellant, then they......
September 5, 2016 Case Laws Customs

Valuation – joint venture – related parties - merely by holding 40% equity by the foreign company, Indian company cannot become a related person to the foreign company - AT
September 5, 2016 Case Laws Customs

Valuation - rejection of transaction value due to fluctuating prices of the goods - the order was passed without going into the contemporaneous imports of the material......
September 5, 2016 Case Laws Customs

Availment of exemption under Advance License Scheme - Classification of imported goods - goods imported by the appellant qualifies as crude iodine, hence eligible for......
September 5, 2016 Case Laws Customs

Valuation - Commission is not available to third party, which is quite clear from the clauses of the agreement. Hence the same is includible in invoice value - AT
September 5, 2016 Case Laws Customs

Imposition of Redemption Fine - re-import of rejected assorted tea exported earlier - reimported goods failed to get clearance from health officers and held as unsafe......
September 5, 2016 Case Laws Companies Law

Eviction of persons - There was no legal handicap in the occupants, who came into picture during winding proceedings, being evicted by the Company Court so as to restore....
September 5, 2016 Case Laws Income Tax

Taxability in India - offshore supply of goods and materials - The contract in this case is a composite one and the entire amount received by the applicant from L&T is......
September 5, 2016 Case Laws Income Tax

Taxability as a result of amalgamation - A foreign company has a branch in India holding shares in India company - The Revenue has given a strange method of working out.....
September 5, 2016 Case Laws Income Tax

Capital gain on transfer of shares - The applicant is a resident of Mauritius and a valid tax residency certificate has been produced before us. Therefore, the treaty......
September 5, 2016 Case Laws Income Tax

Provision for transit breakages - The provision would, in the circumstances, be a provision for a contingent liability and, therefore, in terms of the AS 29 ought not be....
September 5, 2016 Case Laws Income Tax

Waiver of interest u/s 220 - Waiver itself is a discretion to be exercised in terms with the statute, and once such a discretion has been exercised, the scope of......
September 5, 2016 Case Laws Income Tax

Deemed owner u/s.22 - rental income - Assessee is only a licencee - the provisions of Sec.22 read with Sec.27(iiib) of the Act are not attracted and hence the income in.....
September 5, 2016 Case Laws Income Tax

Capital gain from transfer of shares - such a capital gain cannot be held to be taxable in India in terms of para 6 of para 13 of India-Singapore-DTAA. - AT
September 5, 2016 Case Laws Income Tax

Disallowance of whole of finance charges - accrual of incremental liability - the obligation for repayment of enhanced liability corresponding to the financial charges......
September 3, 2016 Case Laws Service Tax

Taxability of club membership fee - refundable security deposit should not be subjected to Service Tax as per provisions of the Finance Act, 1994. - AAR
September 3, 2016 Case Laws Service Tax

Taxability of club membership fee - The money/contribution received by company against shares from the prospective members for raising funds which can be used for......
September 3, 2016 Case Laws Service Tax

Eligibility of input services related to Capital goods - input is different from input service. This being a major difference, the rulings relating to inputs and capital....
September 3, 2016 Case Laws Service Tax

Where only service of Clinical Research is provided, then such service would be not taxable under the Act in light of Rule 3 of the Place of Provision of Services (POP).....
September 3, 2016 Case Laws Service Tax

The activities of undertaking Clinical Pharmacology liable to service tax in light of Rule 4 of the Place of Provision of Services (POP) Rules, 2012, as the services are....
September 3, 2016 Case Laws Service Tax

The impugned amount of credit pertaining to charges on landline and mobile phones used by the employees of the appellant, being an eligible input service, requires to be....
September 3, 2016 Case Laws Service Tax

Valuation - import of services - inclusion of reimbursement of expenses - the said amount being paid directly to the hotels and rent-a-cab operators, it cannot, by any......
September 3, 2016 Case Laws Central Excise

Cenvat Credit - providing residential accommodation to ex-pat employees voluntarily - the order holding that it as a voluntary service and has nothing to do with the......
September 3, 2016 Case Laws Central Excise

Classification - Residual Crude Petroleum Oil (RCPO)/ Residual Fuel Oil (RFO) / Residual Bottom Oil (RBO) - demands classifying the item as fuel oil 27101950 dropped - AT
September 3, 2016 Case Laws Customs

Valuation - Once the transaction value was rejected and as the appellant did not want any show cause notice or hearing, nothing unsustainable found in the adjudication......
September 3, 2016 Case Laws Income Tax

Once it has been held as deemed income of the assessee or an addition u/s.68, has been made the character of the said amount/addition will not remain as a loan or......
September 3, 2016 Case Laws Income Tax

In between agricultural land and the nearest municipality, if there is a mountain, or lake or private lands or government properties, and in such other cases, where the.....
September 3, 2016 Case Laws Income Tax

An order of assessment entails civil consequences. Therefore, under Judicial review, courts have to exercise due care and caution that no man is condemned, due to......
September 3, 2016 Case Laws Income Tax

Nature of Expenses - It is well settled law that results of the business activities or fruits of efforts to a business organisation may yield in the concerned year or in....
September 2, 2016 Circulars Income Tax

IDS - no enquiry would be made by the Income-tax Department in respect of sources of undisclosed income or investment in movable or immovable property declared in a......
September 2, 2016 Case Laws Service Tax

CENVAT credit - asset management company - appellants are eligible for taking credit on the service tax paid by them on brokerage commission - AT
September 2, 2016 Case Laws Service Tax

Valuation - if the receipt is for reimbursing the expenditure incurred for the purpose of providing clearing and forwarding agent services, the same will not form part......
September 2, 2016 Case Laws Service Tax

CENVAT credit - an assessee cannot be denied the benefit of Cenvat Credit of duty on the ground that no manufacturing activity was involved, when the assessee has......
September 2, 2016 Case Laws Central Excise

Valuation - installation and commissioning charges could not be included in the value of the goods. - AT
September 2, 2016 Case Laws Central Excise

Classification - Is the product manufactured by the appellant is RMC (Ready mix concrete) or concrete mix - appellants are also adding plasticizers to improve the......
September 2, 2016 Case Laws Central Excise

Cenvat credit - Catering Services’ and ‘Tour Operator’ (Bus) services - Since they have taken inadmissible credit, the penalty under Rule 15(1) of Cenvat Credit Rules,......
September 2, 2016 Case Laws Central Excise

Valuation - demand - fire detection & alarm system installed at various sites - value of purchased/procured various items/components like photo electronic smoke......
September 2, 2016 Case Laws Central Excise

Cenvat Credit - if the inputs were to include every product which is somehow related to the premises where the manufacturing process goes on, then there may not be a......
September 2, 2016 Case Laws Central Excise

Waste solvent that arises during the course of manufacturing of bulk drugs are not dutiable. - AT
September 2, 2016 Case Laws Central Excise

Imposition of penalty - appellant contend that it is purely a matter of interpretation - Cenvat Credit in respect of construction services for the construction of guest.....
September 2, 2016 Case Laws Customs

DEPB licence / scrips - Genuineness – Once it is established that the appellants had no role in fabrication or forgery of the impugned documents, there is no ground for.....
September 2, 2016 Case Laws Income Tax

Revision u/s 263 - the assessee had produced list of hundreds of farmers, producers to whom such payments were made and documents concerning their lands were also......
September 2, 2016 Case Laws Income Tax

Eligibility of exemption u/s 54F(4) - the entire amount which was subject to capital gain tax had not been utilized for the purpose of construction of new house nor were....
September 2, 2016 Case Laws Income Tax

The depreciation, whether claimed or not, cannot be foisted upon the assessee even prior to insertion of Explanation 5 to S.32 (1) of the Act with effect from......

1 ....91 92 93 949596 97 98 99........ 139

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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...

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

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 ...