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 1951 to 2000 of 5273 Records

1 ....36 37 38 394041 42 43 44........ 106

September 21, 2013 Case Laws Income Tax

Forfeiture of deposit to be treated as revenue loss, allowable for deduction or capital loss not allowed in the profit & loss account - AEPC had forfeited its Earnest......
September 21, 2013 Case Laws Income Tax

Transfer pricing adjustments - the order passed by the learned Dispute Resolution Panel is a non-speaking order not stating the objections raised by the assessee and the....
September 21, 2013 Case Laws Companies Law

Shareholding - The petitioners themselves admitted that they signed blank transfer forms and handed over the possession of share transfer deeds and share certificates......
September 20, 2013 Case Laws Central Excise

Availment of Cenvat Credit on input - Job work - Appellants had produced the documentary evidence in the form of delivery challans of receipt of the casting from the......
September 20, 2013 Case Laws Central Excise

Confiscation of raw material - scope of Rule 25 - Besides, the use of the word ‘any’ before the word excisable goods, in the said clause, makes it more clear and points.....
September 20, 2013 Case Laws Central Excise

Area based exemption - Exemption under Notification No.56/2002 - Whether an assessee availing of exemption under Notification No. 56/2002-C.E. can pay education cess and....
September 20, 2013 Case Laws Central Excise

100% EOU - Duty Chargeable on DTA Clearances -The benefit of Notification No. 8/97-C.E. would be available in respect of DTA clearances made in accordance with the......
September 20, 2013 Case Laws Service Tax

Whether the introduction of the new, comprehensive definition of “credit card, debit card, charge card or other payment card service“ vide section 65 (33a) read with......
September 20, 2013 Case Laws Service Tax

CENVAT credit - applicant cannot take CENVAT credit since the applicant did not incur the cost but only routed payments from the dealers to the service provider abroad - AT
September 20, 2013 Case Laws Service Tax

Support services of business or commerce - prima facie, Government of Karnataka does not render any services which are in the form of business or commerce at least in......
September 20, 2013 Case Laws Service Tax

Service tax demand - appellant had collected the service tax from their customers but has not remitted the same to the department – The question of showing any leniency....
September 20, 2013 Case Laws Customs

Stay petition for redemption fine – appellate authority had the incidental and ancillary power to grant the interim relief asked for the release of imported goods on......
September 20, 2013 Case Laws Customs

Application for rectification of mistake – if the Tribunal had come to a conclusion that the goods cannot be considered as melting scrap - there was no error apparent on....
September 20, 2013 Case Laws Customs

Valuation of goods - merely because the importer and the foreign supplier are related persons, the transaction value cannot be rejected and the onus to prove that the......
September 20, 2013 Case Laws Income Tax

Rectification of mistake u/s 154 - Withdrawal of deduction u/s 32AB has a direct consequence on the non- earning of lease rental – Thus, withdrawal of deduction u/s 32AB....
September 20, 2013 Case Laws Income Tax

Royalty u/s 9(1(vi) - non resident assessee - Such payment for use of technical information and know how has to be considered as royalty both under the provisions of......
September 20, 2013 Case Laws Income Tax

Revision u/s 263 - Merely because AO passed a cryptic order or might have made inadequate enquiry would not be a ground to set aside the assessment order – The order......
September 20, 2013 Case Laws Income Tax

Depreciation - the claim of assessee to claim depreciation on demutualization or corporatization of the stock exchange of the Bombay Stock Exchange Card was not justified and legal - AT
September 20, 2013 Case Laws Income Tax

Disallowance of provision of Sludge Disposal Charges - liability of sludge disposal charges accrues the moment the sludge is generated and accordingly the provision for.....
September 20, 2013 Case Laws Income Tax

Exemption u/s 10B - inflated profits - The Assessing Officer has correctly worked out interest on capital and remuneration payable to partners and excluded them from the....
September 20, 2013 Case Laws Income Tax

TDS on Arrangers Fees - whether fee for technical services (FTS) or commission - u/s 195 r.w.s. 40(a)(i) -The amount paid by the assessee to the non-residents......
September 20, 2013 Case Laws Income Tax

Allowance of depreciation - depreciation on toll road as building - ownership of the assets - depreciation allowed - AT
September 20, 2013 Case Laws Income Tax

Revenue appeal - tax effect is below 2 lakhs - the facts and the issue involved in the appeals for the assessment years 200203 and 2003-04 are inter-linked with the......
September 20, 2013 Case Laws Income Tax

Disallowance of non-compete fees - Capital or revenue expenditure - expenditure has to be disallowed as capital expenditure - however depreciation to be allowed - AT
September 20, 2013 Case Laws Income Tax

Addition on account of unaccounted profit earned from the undisclosed purchases and sales – Assessment u/s 153A - It is well settled position of law that document found.....
September 20, 2013 Case Laws Income Tax

Allowability of interest expenditure – Business nexus of the amount borrowing – merely because the assessee had maintained cash balances at its several branches being in....
September 20, 2013 Case Laws Income Tax

Transfer pricing adjustments - ALP - The arm's length price can be determined only by making comparison with a comparable uncontrolled transaction and not a comparable......
September 20, 2013 Case Laws Income Tax

Disallowance of Interest on the ground that there is huge cash balance and the borrowed money is utilized for the non-business purpose – there is only one business of......
September 20, 2013 Case Laws Companies Law

Constitutional validity of certain provisions of SEBI Act - Violation of Article 14 - provisions do not suffer from any over-breadth. The net of coverage had to be......
September 19, 2013 Case Laws Central Excise

Refund - claim of interest - Period of limitation that applies to a claim for the principal amount should also apply to the claim for interest thereon - AT
September 19, 2013 Case Laws Central Excise

Cenvat Credit - allegation of non receipt of inputs in their factory - statements of the transporters, owners, owners of the vehicles, drivers and CHAs who have given......
September 19, 2013 Case Laws Central Excise

Area based exemption - Delay in filing the declaration / option to avail benefit of Notification No.50/2003-CE - Merely because formal letter was filed subsequently, the....
September 19, 2013 Case Laws Central Excise

Appeal - Clearance from Committee of Commissioner of Customs - mere appending of signatures on the opinion of lower officers, by itself, is not sufficient compliance......
September 19, 2013 Case Laws Service Tax

Valuation - port services - gross amount - inclusion of differential amount not charged by the appellant - Rule 5 itself is not valid as high court - stay granted. - AT
September 19, 2013 Case Laws Service Tax

Service tax under the category, ‘Works Contract’ - Date of levy - stay - Appellant’s claim of the project being covered under works contract from 01.06.2007 is bonafide.....
September 19, 2013 Case Laws Service Tax

Valuation - Works Contract service - Revenue has allowed abatement of 2/3 of value of the contract towards cost of goods whereas the appellant submits the actual value......
September 19, 2013 Case Laws Service Tax

Indian Railways though part of the Union Government is liable to pay Service Tax in case the activities undertaken by them fall within the definition of taxable services....
September 19, 2013 Case Laws Customs

Refund of duty – principle of unjust enrichment is not applicable to refund of interest and redemption fine- - AT
September 19, 2013 Case Laws Customs

100% EOU - validity of LOP - Confiscation of goods – ssesse had made out a case for setting aside the confiscation ordered by the adjudicating authority and also for......
September 19, 2013 Case Laws Customs

Misdeclaration of goods - SEZ unit - importing seconds and defective metal sheets and clearing them to domestic tariff area – This was a strange situation - The buyer......
September 19, 2013 Case Laws Income Tax

Village Development Expenses - The village roads, assistance to schools, contributions to local festivals and other village activities - creating an atmosphere in which.....
September 19, 2013 Case Laws Income Tax

Reassessment u/s 147 - Observations of the Assessing Officer speaks volume about the conduct of the petitioner and its desire to avoid furnishing Form 3 CEB as required.....
September 19, 2013 Case Laws Income Tax

Charitable activity u/s 2(15) - Mere selling some product at a profit will not ipso facto hit assessee by applying proviso to Section 2(15) and deny exemption available.....
September 19, 2013 Case Laws Income Tax

Exemption u/s. 54F - Long term capital gains LTCG) - Joint ownership of new house property - no deduction shall be allowed if the assessee owns on the date of transfer......
September 19, 2013 Case Laws Income Tax

Search and Seizure Operations u/s 132 of Income Tax Act - Relying upon well-established principles of claiming privilege under Sections 123 and 124 of the Evidence Act......
September 19, 2013 Case Laws Income Tax

Condonation of Delay - Assessee, a corporate-assessee, filing returns of income of lacs of Rupees and assisted by highly qualified professionals cannot take shadow of......
September 19, 2013 Case Laws Income Tax

Applicability of Transfer pricing provisions - transactions with joint venture - transaction with associated enterprises - international transaction - DTAA with Malaysia....
September 19, 2013 Case Laws Income Tax

Valuation u/s 50C - Enhancement of sale consideration - unless the property transferred has been registered by sale deed for the purpose of the value has been assessed......
September 19, 2013 Case Laws Income Tax

Personal effect - assessee was holding paintings in a packed condition and is preserving them according to the norms required and is not displaying them at his house -.....
September 19, 2013 Case Laws Income Tax

Depreciation on Electrical Fittings – 15% or 25% - once a particular depreciable asset enters the block it losses its identity and it is not possible to apply the new......

1 ....36 37 38 394041 42 43 44........ 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...