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 2013

Home Highlights Year 2013

Filter:

Showing 1901 to 1950 of 5273 Records

1 ....35 36 37 383940 41 42 43........ 106

September 23, 2013 Case Laws Service Tax

Manpower supply or recruitment agency services - Merely because the payment has been made through the German entity, the activity does not come under the purview of......
September 23, 2013 Case Laws Service Tax

Business auxiliary services – sharing of cost - appellant and M/s BWIL agreed to integrate and jointly carry out day-to-day functions in both the companies in various......
September 23, 2013 Case Laws Service Tax

Input Service Distributor - CENVAT credit - The stand taken by the Revenue that no credit was admissible after the place of removal of the goods was totally untenable -.....
September 23, 2013 Case Laws Customs

Lifting of Corporate Veil - Recovery of demand from the Directors of the company - it would be incumbent upon the revenue to issue a notice u/s 14 to him, stating......
September 23, 2013 Case Laws Customs

Refund of 4% SAD - period of limitation - ulta virus circular – Circular No. 23/2010-Custom in so far as it stipulates that the provisions of section 27 of the Act do......
September 23, 2013 Case Laws Customs

Demand - Valuation of goods - rejection of value - There is no mention as to whether the contemporaneous import of like goods or similar goods in comparable quantity at.....
September 23, 2013 Case Laws Customs

Refund of duty – unjust enrichment - Chartered Accountant’s certificate cannot be a conclusive proof of the fact that duty incidence had not been passed on even though......
September 23, 2013 Case Laws FEMA

Abetment of Contravention of Section 8(3) and 8(4) of FERA - if the department accepted a principle laid down in an earlier case, it should not be permitted to take a......
September 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) on surrendered income - assessee would be liable for action under section 271(1)(c) in respect of such items only which are discovered by the AO......
September 23, 2013 Case Laws Income Tax

Capital gains or Income from other sources - Tenancy rights have also been recognized as capital asset within the meaning of section 55(2)(a) of the Act - AT
September 23, 2013 Case Laws Income Tax

TPA - On two counts behavior of the AO can be held to be perverse-first he did not obey the instructions of the panel and second he did not take any action with regard......
September 23, 2013 Case Laws Income Tax

Interest u/s 244A - Since the benefit of TDS has been allowed to the assessee, interest under Section 244A could not be denied only on the ground that the TDS......
September 23, 2013 Case Laws Income Tax

Year of chargeability of capital gains tax - capital gain can be charged only on receipt of the sale consideration and not otherwise. How can a person pay the capital......
September 23, 2013 Case Laws Income Tax

TDS on Perquisites - Payment of conveyance allowance to Development Officers of LIC of India are salaried persons - LIC is not competent to determine the allowances......
September 23, 2013 Case Laws Income Tax

TDS u/s 194I or u/s 194C - The rates for each kind of cargo have also been specified on the basis of the volume of the cargo being handled and not on the basis of time....
September 23, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - to the extent the assessee makes a cleanbreast of his undisclosed income represented by assets found to be in the possession of the assessee he.....
September 23, 2013 Case Laws Income Tax

Writ petition - alternative remedy - Transfer pricing adjustments - ALP - retrospective effect to section 92CA (2A) - sale of the call centre business - Writ Petition......
September 23, 2013 Case Laws Income Tax

MAT - Computation of book profit u/s 115JB of the Income Tax Act – As the relevant condition have been fully satisfied in the instant case in terms of the assessee......
September 23, 2013 Case Laws Income Tax

Addition u/s 68 of the Income Tax Act - capital introduced by the partner - the partner who introduced the capital has confirmed and owned the same – no addition - AT
September 23, 2013 Case Laws Income Tax

Deduction u/s.80-IA(4)(iv) - Substantial expansion - electricity distribution company. - the benefit cannot flow to the assessee unless substantial expansion is......
September 23, 2013 Case Laws Income Tax

Payment of commission to directors without rendering any service - Payment of commission cannot be allowed as expenditure simply because, it is approved by the board and....
September 23, 2013 Case Laws Income Tax

Undisclosed income - Deferred income - Club membership - taxability of 60% or 100% of receipt - revenue model adopted by the assessee is based on hypothesis and not on.....
September 23, 2013 Case Laws Income Tax

TDS u/s 192 or u/s 194J - it is not a case of employer-employee relationship between the assessee-appellant and the doctors – Deduction u/s 194J is applicable, which......
September 23, 2013 Case Laws VAT and Sales Tax

The taxable event was mis-utilisation of the declaration form, which took place when the goods were transferred for manufacturing outside Delhi. But for the declaration.....
September 21, 2013 Case Laws Central Excise

Penalty under Rule 26 and u/s 11AC - Personal penalty on Director, transporter and other persons - Clandestine manufacture and clearance of goods - levy of penalty......
September 21, 2013 Case Laws Central Excise

Marketability and Excisability of Goods - Captive consumption - Compactness / tensile strength / dimensional stability of “non-woven fabrics” cleared from factory was......
September 21, 2013 Case Laws Central Excise

SSI Exemption - clubbing of turnover - Family members have several SSI units - common directors in private limited company and common partners in firm - The demand for......
September 21, 2013 Case Laws Central Excise

Deemed Manufacture - Cutting/sawing of marble blocks / slabs - process of resin filling, polishing - With effect from 26.02.2010, as a Chapter note was inserted in......
September 21, 2013 Case Laws Service Tax

Liability to pay duty - Section 66A - BCCI entered into a contract with the non-residents service providers to produce audio- visual coverage of cricket match, on behalf....
September 21, 2013 Case Laws Service Tax

Appeal against the stay order directing the petitioner to pre-deposit 35% of the Credit - Wrong Utilization of CENVAT credit - a real estate company engaged in......
September 21, 2013 Case Laws Service Tax

Appeal was dismissed due to Noncompliance of the Order of Pre-deposit – The appellant could not comply with the order passed by the Commissioner [Appeals] as well as the....
September 21, 2013 Case Laws Service Tax

Commercial Training or Coaching Services - Maintenance and Repair services - the appellant was granted license by the DGCA under the specific Rule for training and......
September 21, 2013 Case Laws Service Tax

Broadcasting services section 65(15)- income on account of transmission of music clippings in between running of the programmes - sale of time slots and the rate of......
September 21, 2013 Case Laws Service Tax

Waiver of penalty - it was not possible the provisions of section 73(3) to meant that an assessee can collect and keep the tax with him and deposit when it comes to the.....
September 21, 2013 Case Laws Customs

Anti- Dumping Duty – challenge to show cause notice - Goods Sold to SEZ - Show Cause notice was issued to the petitioner as to why he should not be made liable for anti.....
September 21, 2013 Case Laws Customs

Filing of Baggage Declaration Form - where Baggage Declaration Form was not filed, jurisdiction under Section 127B(1) of the said Act cannot be exercised by the......
September 21, 2013 Case Laws Customs

Setting Aside Auction Sale – The Company Judge rightly concluded that it was not possible to speculate at this stage that the goods sold to the auction purchaser in 2007....
September 21, 2013 Case Laws Customs

Levy of interest for failure to comply with the export obligation - though, there is no specific provision for demanding interest in case of violation of terms and......
September 21, 2013 Case Laws Customs

Duty demand under section 125 - the provisions of Section 125 (2) are attracted only when the goods are seized and thereafter confiscated. - AT
September 21, 2013 Case Laws Customs

Import of Micropore Surgical Tape - exemption from customs duty and CVD - the tape in no way improves the efficiency of the medical equipment or aid in its functioning -....
September 21, 2013 Case Laws Indian Laws

Liquor licence - Sub letting of license - licence granted under the U.P. Excise Act could not be sub-let on the strength of power of attorney. - HC
September 21, 2013 Case Laws Income Tax

Capital Gains - valuation u/s 50C - AO has to record valid reasons, which are justifiable in law. He is not required to adopt an evasive approach of applying deeming......
September 21, 2013 Case Laws Income Tax

TDS u/s 194C - Works contract or contract for sale - Though the supply portion and erection portion dovetail into each other, the erection portion does not control the......
September 21, 2013 Case Laws Income Tax

Product Development expenditure - Development of new product - AIt was a case of expansion of existing business of the assessee of manufacturing liners by diversifying......
September 21, 2013 Case Laws Income Tax

Clim of doubtful debts - NBFC - Provision for non-performing assets in terms of the Directions of the Reserve Bank of India does not constitute “expense” on the basis of....
September 21, 2013 Case Laws Income Tax

Cash credit u/s 68 - determination of new credit - Difference in opening and closing balance - the claim of the assessee cannot be accepted or cash credit cannot be......
September 21, 2013 Case Laws Income Tax

Capital Gains - Transfer u/s 2(47) - whether receipt of advance against agreement of sale (duty registered) would constitute transfer or relinquishment of the asset and.....
September 21, 2013 Case Laws Income Tax

Jurisdiction u/s 263 – Doctrine of merger - once the order of the AO got merged with the appellate order of the CIT(A) on a particular issue, the CIT cannot invoke the......
September 21, 2013 Case Laws Income Tax

Fair Market Value - Capital Gains - FMV represents the price that a seller is willing to accept and a buyer is willing to pay in the open market - the sale consideration....
September 21, 2013 Case Laws Income Tax

Nature of receipt of Rs. 108 crores from Gillette USA for repayment of its debts pursuant to sales of its entire shareholding in the assessee-company to Newell - Capital....

1 ....35 36 37 383940 41 42 43........ 106

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

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

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

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...

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 ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...