Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

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

Home

Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

Filter:

Showing 3251 to 3300 of 5273 Records

1 ....62 63 64 656667 68 69 70........ 106

July 8, 2013 Case Laws Income Tax

Writing off bad debts - The ground taken by the AO for not accepting the said bad debts during the assessment year under consideration is contrary to the provisions of......
July 8, 2013 Case Laws Income Tax

Deduction u/s 80IB and 80IC - Transport subsidy - Power subsidy - Interest subsidy - Insurance subsidy - are operational in nature - related to the production - deduction allowed - HC
July 8, 2013 Case Laws Income Tax

Special Audit u/s 142(2A) - Personal appearance - proviso to Section 142(2A) does not envisage any personal hearing before an order under sub-section (2A) can be passed - HC
July 8, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - AO had come to the conclusion that for want of suppling sufficient material by the assessee, the claim of commission cannot be accepted - No penalty - HC
July 8, 2013 Case Laws Income Tax

Exemption u/s 80-IA - construction of permanent bank protection measures to the Udyog Mandal canal and the Champakara canal and maintaining the same for a period of......
July 8, 2013 Case Laws Income Tax

Depreciation on goodwill - business or commercial rights acquired - goodwill is an asset under Explanation 3(b) to section 32(1) - the depreciation allowed even on the goodwill - HC
July 8, 2013 Case Laws Income Tax

Assessment u/s 115JA - MAT - Levy of interest u/s 234B and 234C on retrospective levy of tax - Interest cannot be levied with retrospective effect - HC
July 8, 2013 Case Laws Income Tax

Monetary limit for filing appeal by revenue - The entire purpose would be frustrated if the Revenue were to attempt to by-pass the circular of CBDT by raising artificial....
July 8, 2013 Case Laws Income Tax

Disallowance u/s 35D - the fee payment made by the assessee company in connection with the issue of shares is not eligible for deduction under section 35D. - AT
July 8, 2013 Case Laws Income Tax

Deduction u/s 80IB - Trading - sale of software need to be taken for the purpose of deduction u/s 80IB whereas service charges are not to be taken for the purpose of deduction. - AT
July 8, 2013 Case Laws VAT and Sales Tax

Transfer of goods under hire purchase - whether the issue of time of passing of property and place of delivery are irrelevant for the purpose of section 3(b) of the......
July 8, 2013 Case Laws Companies Law

Winding up petition - dishonoring of cheques - petition admitted subject to the contingent upon KIPL being able to make good the entire amount together with interest owing to IFL. - HC
July 6, 2013 Case Laws Central Excise

Condonable limit for the petroleum products - losses upto 1% - Commissioner (A) erred in condoning losses upto 1% in the absence of any special circumstances for the same. - CGOVT
July 6, 2013 Case Laws Central Excise

Remission under Rule 21 of the Central Excise Rules, 2002 – goods were removed from factory and loss had occurred after removal of goods. - No remission - CGOVT
July 6, 2013 Case Laws Service Tax

Condoning of delay - There was reshuffling of the tasks in the office. Learned advocate who was in-charge of this task had left the organisation - The delay was......
July 6, 2013 Case Laws Service Tax

Merchant banker - taxability of various activities under the category of Business auxiliary services, Banking & Financial Services, Business support services - Held that....
July 6, 2013 Case Laws Service Tax

Supply of tangible goods for use - renting of earthmoving equipment - Delivery of goods is not condition precedent but the delivery may be one of the elements of the......
July 6, 2013 Case Laws Service Tax

Modification of stay order – the main contention of the appellant was that they had not received the notice hence they could not present at the hearing - matter to be......
July 6, 2013 Case Laws Income Tax

Initiation of penalty proceedings - CIT u/s 263 ordered non initiation of penalty proceedings - it does not mean that the hands of the AO is tied on invoking the......
July 6, 2013 Case Laws Income Tax

Exemption u/s 10B - 100% EOU / STP unit - Receipt of training fees - not being one arising on account of manufacture or production of an article or thing, the benefit......
July 6, 2013 Case Laws Income Tax

Valuation - Considering the geographical location, the availability of work force and the cost of materials, CPWD rates can not be applied blindly for the purpose of......
July 6, 2013 Case Laws Income Tax

TDS u/s 194C - nature of contract - sales of goods Vs. works contract - contract with the department of post and telegraph - manufactures postal seals and stamps - No TDS - HC
July 6, 2013 Case Laws Income Tax

TDS u/s 194C - filing of form No.15I and 15J with the AO and not with the CIT - AO who had not doubted the payment of freight charges as non genuine - No addition - HC
July 6, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - when the income is exempt being agriculture income, allegation is that the assessee has either furnished inaccurate particulars or has concealed.....
July 6, 2013 Case Laws Income Tax

TDS u/s 194C - Booking of airline tickets - agents of agent - deduction of TDS on amount remitted to main agent after deducting the amount of commission - decided in......
July 6, 2013 Case Laws Income Tax

Donation to Kargil fund, PM relief fund and Gujarat relief fund - AO should have allowed the said donations as deduction under Chapter VI for which the assessee is......
July 6, 2013 Case Laws Income Tax

Penalty u/s.271(1)(c) - If the additional income offered by the assessee in the revised return u/s.153A, after the search had been accepted in its entirety without......
July 6, 2013 Case Laws VAT and Sales Tax

Penalty - Whether the Tribunal is correct in concluding that the petitioner has colluded with the buyers and obtained C forms to avail the concessional rate - held No - HC
July 6, 2013 Case Laws Companies Law

Adoption and registration of the domain name www.cokestudio.in being identical to plaintiff No.1's registered trade marks COKE and COKE STUDIO is dishonest. - HC
July 5, 2013 Case Laws Central Excise

Procedural lapses for claiming rebate under Rule 18 - claimant cannot claim the input rebate as a matter of right when he has failed to follow the provisions of......
July 5, 2013 Case Laws Central Excise

Simultaneous claim - since Applicant already availed input stage rebate of duty (excise portion) in the form of duty drawback - extending another benefit of rebate of......
July 5, 2013 Case Laws Central Excise

Determination of value of export – the pleading of department that freight incurred from factory gate to port of export is required to be deducted from FOB value to......
July 5, 2013 Case Laws Service Tax

Refund of CENVAT credit - export of services - Information Technology Software Service' brought under the tax net for the first time in the year 2008 - not a taxable......
July 5, 2013 Case Laws Income Tax

Removal of exemption from MAT (minimum alternate tax) on SEZ - Promissory estoppel - It is settled position of law that every tax exemption and incentive shall have a......
July 5, 2013 Case Laws Income Tax

Deduction u/s 80HHE - there is no occasion to exclude 90% of the amount attributable to export gains from the foreign exchange rate fluctuation - HC
July 5, 2013 Case Laws Income Tax

Allocation of business expenses amongst the speculation and non-speculation activities was not only necessary but inevitable - the basis of profit and volume of the......
July 5, 2013 Case Laws Income Tax

Prior period expenditure - mercantile system of accounting - Revenue is required to adopt consistent approach and allow the expenditure which was crystallized during......
July 5, 2013 Case Laws Income Tax

Deemed dividends u/s 2(22)(e) -when the authorities found that the amount in question cannot be categorized as loan or advance, question of application of section......
July 5, 2013 Case Laws Income Tax

Waiver of Interest u/s 234A and 234B - assessee failed to prove that there was a delay on the part of the Revenue in giving the seized material was the reason for the......
July 5, 2013 Case Laws Income Tax

Deduction u/s 37(1) - penalty paid to the Apparel Export Promotion Council - Forfeiture of gurantee - failure to fulfil the obligation to export - deduction allowed - HC
July 5, 2013 Case Laws Income Tax

Revenue v/s Capital expenditure - by reducing the liability of interest on account of restructuring of debt the assessee has gained the commercial benefit - to be......
July 5, 2013 Case Laws Income Tax

Disallowance qua interest free advances - CIT(A) deleted the part addition - CIT(A) has accepted assessee's oral submissions which are not based on any material on......
July 5, 2013 Case Laws Income Tax

Tax rebate u/s 88E - MAT u/s 115JB - when tax chargeable on such income is arrived at & it is from that tax which is chargeable, the tax paid u/s 88E (STT) is given......
July 5, 2013 Case Laws Income Tax

Entitlement to Exemption u/s 54F - assessee had admittedly paid the entire consideration for the purchase of the residential premises even before the capital gain......
July 5, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - advance of Rs. 58 lacs given to the assessee (beneficial shareholder) by the company for purchase of flat - it is a commercial transaction....
July 5, 2013 Case Laws Income Tax

Disallowance u/s 57(ii) - interest paid on overdrawn capital with partnership firm - deduction allowed from interest income - AT
July 5, 2013 Case Laws Income Tax

Money seized during the search operation - whether be treated as advance tax from the date of its seizure - Held yes - AT
July 5, 2013 Case Laws VAT and Sales Tax

Additional Sales Tax levy - after taking the taxable turnover for the entire year, the taxable turnover upto the date of amendment has to be assessed with reference to......
July 5, 2013 Case Laws Companies Law

Winding up petition - dishonoring of cheques - The defence of KRIL for not paying IFL the admitted liability is not bona fide. - HC
July 4, 2013 Case Laws Central Excise

Export of Pan Masala - Claim of higher benefit - there is no question of applicability of two notifications in the instant case - rebate granted as per notification no......

1 ....62 63 64 656667 68 69 70........ 106

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: GST on Solar Plant

F: ITC on Inward supplies availed in the next Financial Year

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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

↑Top