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 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 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

Filter:

Showing 1101 to 1150 of 3762 Records

1 ....19 20 21 222324 25 26 27........ 76

September 11, 2012 Case Laws Central Excise

Due date for payment of duty u/r Rule 8(3A) - forfeiture of facility of utilization of cenvat credit - Only with effect from 1-6-2006, Rule 8(3A) has been amended......
September 11, 2012 Case Laws Central Excise

Reversal of input credit on stock or work in progress when the appellant opts for SSI exemption - no demand in vie of earlier HC decision - AT
September 10, 2012 Circulars DGFT

Modification in the description of import item under SION A2337. - Public Notice
September 10, 2012 Circulars DGFT

Corrections/Amendments in Appendix 37A and Appendix 37D of Handbook of Procedures Volume I. - Public Notice
September 10, 2012 Case Laws Central Excise

The Cenvat Credit availed on manufacturing activity can be utilized for discharging the deemed liability on commission paid to foreign agents under Business Auxiliary Services - AT
September 10, 2012 Case Laws Central Excise

Entitlement of the appellant to avail Cenvat credit - 100% E.O.U. - Export under bond - exemption notification no. 30/2004-C.E. - demand confirmed against them while......
September 10, 2012 Case Laws Central Excise

Refund claim of SAD - unjust enrichment - CA certificate is sufficient as per the Board’s Circular No. 18/10-Cus., dated 8-7-2010, to discharge the liability of bar of......
September 10, 2012 Case Laws Customs

The concept of manufacture in the Central Excise law cannot be brought into for the purpose of 100% EOU Undertaking service activities. - AT
September 10, 2012 Case Laws Service Tax

Non payment of service tax on commission paid to the agent located outside India - revenue-neutrality - penalty waived - AT
September 10, 2012 Case Laws Service Tax

The question of penalty proceedings would arise only when there could be valid recovery proceedings under Section 73(1) of the Act. That is the reason when the ‘non......
September 10, 2012 Case Laws Service Tax

Cenvat credit on input services namely, Courier service and insurance premium on vehicles cannot be denied - these services are related to activity of business. - AT
September 10, 2012 Case Laws Customs

Bona fide purchaser of a car which is cleared by the Customs Department is not liable to pay redemption fine even if the car was under valued and the original importer......
September 10, 2012 Case Laws Income Tax

Combined reading of section 10(10CC) & 17(2iv) shows that Taxes borne by the employer were obligation, otherwise such payments would have been payable by the assessee. -....
September 10, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) – merely making a wrong claim in the return of income cannot a ground for imposing penalty u/s 271(1)(c) of the Act as it neither amounts to......
September 10, 2012 Case Laws Income Tax

Whether in real estate business tripartite sale on basis of MOU is business income or income from other source - held as business income - AT
September 10, 2012 Case Laws Income Tax

Licence fee from various telecommunication and cable network operators on account of installation of towers/antennas on terrace of the property - Receipts were held as......
September 10, 2012 Case Laws Income Tax

Addition made on account for rejection of books u/s 145 - AO has given one hour to produce details - Case remand back to AO - AT
September 10, 2012 Case Laws Income Tax

Deduction under section 80IB - manufacturing process - the conversion charges received is in course of manufacturing activity by using the same machinery and labour -......
September 10, 2012 Case Laws Income Tax

Depreciation on the LPG Cylinders - loaning of the cylinders against security deposit - depreciation allowed - AT
September 10, 2012 Case Laws Income Tax

Assessment of interest on compensation on acquisition of land - AO was not justified in totally ignoring the claim of petitioner without examining - AT
September 10, 2012 Case Laws Income Tax

Non deduction of TDS - Levy of interest u/s 201(1A) is automatic, however it is not so in case of imposition of penalty u/s 271C. Section 273B provides a discretion to......
September 10, 2012 Case Laws Income Tax

If donations are received compulsorily for the admission of students, the assessee would not be entitled for exemption either under S.10(23C) or under S.11 of the Act - AT
September 10, 2012 Case Laws Income Tax

Additions u/s 68 - capital introduced by partners - - The availability of funds with the partners was not at all disclosed in their respective returns of income. -......
September 10, 2012 Case Laws Income Tax

Deduction under section 80-IA(4)(ii) – telecommunication services - If the assessee can be given exemption, then a person running even a public call office (PCO) should....
September 10, 2012 Case Laws Wealth-tax

Penalty u/s 18(1)(c) of wealth tax act - Had the assessee been put to notice with respect to explanation(4) of section 18(1)(c) of the Act and consequently given......
September 10, 2012 Case Laws Companies Law

When Official Liquidator can not proceed with the winding up of the Company for want of funds or for any other reason, the Court can make an order dissolving the Company....
September 9, 2012 Case Laws Service Tax

Beneficiation of coal activity - Business auxiliary services - Activity of loading /unloading of the coal for bringing the coal into washery fall under the category of......
September 9, 2012 Case Laws Service Tax

Taxability on allotment fees - Revenue brought it under the service tax to be rental receipt from immovable property - need to be tested by the officers at grass root level - AT
September 9, 2012 Case Laws Central Excise

Non payment of duty - as the appellant has paid the duty before issuance of the SCN, and there is no quantification of the interest, in that view the penalty is reduced to 25% - AT
September 9, 2012 Case Laws Central Excise

Refund - Government cannot retain the amount collected without authority - amount so paid by applicant is to be treated as voluntary deposit with department and same is.....
September 9, 2012 Case Laws Central Excise

Clandestine removal of goods - electricity bills disclosed the actual consumption of electricity and the Revenue has been able to show that the appellants suppressed......
September 9, 2012 Case Laws Service Tax

As stated in Section 11B of the Central Excise Act,1944, the appellants are entitled for refund from the relevant date i.e. settlement of the dispute between the parties - AT
September 9, 2012 Case Laws Customs

Subletting of the customs area to some non-vessel operating cargo carriers - there is no restriction on the appellants not to sublet the premises - no specific......
September 9, 2012 Case Laws Customs

Interest – territorial jurisdiction – determination of the appellate forum based upon the situs of the Tribunal would lead to a anomalous result - HC
September 9, 2012 Case Laws Customs

Unjust enrichment - Refund - Non-availment of Modvat credit, C.A. certificate to the effect that the duty incidence has not been passed on by the respondent are......
September 9, 2012 Case Laws Income Tax

Shareholders of the company can gift their shares in favour of the company. - There is no bar - HC
September 9, 2012 Case Laws Income Tax

Merely because the company has earned profits by selling some of the shares, that doesn't mean that the company is engaged in shares trading. - HC
September 9, 2012 Case Laws Income Tax

AO made addition as per TDS certificates without bringing to the notice of the assessee as to which of the income was covered under tax deducted at source certificate......
September 9, 2012 Case Laws Income Tax

Interest paid to Head office (Japanese banking company) by assessee (PE-Indian branch) - not chargeable to tax in India. - AT
September 9, 2012 Case Laws Income Tax

A credit in the assessee's books of account, signifying a receipt, or a liability, has to be satisfactorily explained, to keep section 68 at bay. - AT
September 8, 2012 Case Laws Income Tax

Amount paid for purchase of switch 16 port used in plugging, batteries, UPS, flexible pipes, 44 ports to enable use of computer are in fact computer accessories & are of....
September 8, 2012 Case Laws Income Tax

Unaccounted deposits in bank account & sale proceeds - once the deposit in the bank has been accepted by the AO as unaccounted sales proceeds, then, the entire amount......
September 8, 2012 Case Laws Income Tax

Receipt of Compensation - termination of rights - Capital or revenue - any compensation received for the loss of agency is a revenue receipt, whereas compensation which.....
September 8, 2012 Case Laws Income Tax

Unexplained creditors - nowhere it was held that when business income was estimated by the Revenue then the Revenue is precluded from making addition on account of......
September 8, 2012 Circulars FEMA

Overseas Investment by Indian Parties in Pakistan. - Circular
September 8, 2012 Case Laws Income Tax

Decision in Escorts Ltd not to be applicable to the situation where depreciation was claimed by a charitable institution in determining percentage of funds applied for......
September 8, 2012 Case Laws Income Tax

Charitable Trust - advancement of Hinduism - Trust or institution whether engaged in charitable or religious if is found to be carrying on its activities, are to be......
September 7, 2012 Case Laws Central Excise

Cenvat Credit on steel and cement purchased for constructing a storage tank – assessee is entitled to the benefit of cenvat credit - HC
September 7, 2012 Case Laws Central Excise

Denail of CENVAT credit on clearing and forwarding services - services received are in relation to the importation of waste paper such as container charges, handling......
September 7, 2012 Case Laws Central Excise

Interest cannot be claimed from the date of wrong availment of CENVAT credit - interest shall be payable from the date CENVAT credit is wrongly utilized - AT

1 ....19 20 21 222324 25 26 27........ 76

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

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: 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...