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 Company's expenses disallowed, but no penalty as... TaxTMI Goods matched documents like e-way bill and... TaxTMI Income tax reassessment validity: AO initiated... TaxTMI Sale-purchase loss disallowed unreasonably by tax... TaxTMI Revision: Hospital receipts verified, partial... TaxTMI Inflated invoices by employees led to pre-existing... 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 Sugar mills' parallel pricing insufficient for... TaxTMI Loan providers' interest rate hikes and penalties... TaxTMI Alleged cartelization dismissed due to lack of... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... 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 3751 to 3800 of 5273 Records

1 ....72 73 74 757677 78 79 80........ 106

May 30, 2013 Case Laws Service Tax

Franchise service or not - Appointment of agents - collection of fee form the agent of Rs. 15000/- each - prima facie case is in favor of assessee - stay granted. - AT
May 30, 2013 Case Laws Service Tax

Valuation - inclusion of the value of SIM-Cards in providing the (communication) services by the appellant - extended period of five years cannot be invoked - demand set aside - AT
May 30, 2013 Case Laws Customs

Condonation of delay - appellant had deliberately approached wrong forum to cause prejudice to the interest of Revenue - prayer for condonation rejected - AT
May 30, 2013 Case Laws Income Tax

Status of HUF - whether CIT(A) erred in granting the assessee the status HUF & deleting the addition made being the capital asset treated as income of AOP - held no - AT
May 30, 2013 Case Laws Income Tax

Non deduction of TDS u/s 194J - TPA - TPAs, when they make payments to hospitals are liable to deduct tax at source under the provisions of section 194-J. - AT
May 30, 2013 Case Laws Income Tax

Nature of share transactions - the transaction which have been shown under the head investment portfolio and, hence, the short term capital gain or long term capital......
May 30, 2013 Case Laws Income Tax

Penalty u/s. 271(1)(c) - Clearly, a false claim was not only made by the assessee, but it was agitated before the highest fact finding authority - penalty confirmed. - AT
May 30, 2013 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - oan or advance to a non-shareholder cannot be taxed as deemed dividend in the hands of the a non shareholder - AT
May 30, 2013 Case Laws Income Tax

Charge of fringe benefit tax - whether a person is a “servant“ or an “agent“ - Since those services were professional services FBT is not applicable - AT
May 29, 2013 Case Laws Central Excise

Dismissal of appeal for non compliance of stay order - The stay applications of individual appellants, having regard to their peculiar circumstances, should be......
May 29, 2013 Case Laws Central Excise

Exemption notification - Concessional rate of duty - actual user condition - As the procedure set out in the 2001 Rules has not been followed, the appellant was not......
May 29, 2013 Case Laws Service Tax

Services of cargo handling - main contractor discharged the entire service tax liability - ST can not be demanded twice from the sub-contractor - demand and penalty set aside - AT
May 29, 2013 Case Laws Service Tax

Computer training services - vocational traning - service tax liability for the period July 2004 to March 2005 - There is no evidence indicating any malafide suppression....
May 29, 2013 Case Laws Service Tax

Service tax liability - AO has shown sympathy to the persons who is liable to pay the tax - Notice given to AO to explain his role - HC
May 29, 2013 Case Laws Indian Laws

NDPS - As there is no absolute rule that police officers cannot be cited as witnesses and their depositions should be treated with suspect therefore, the prosecution......
May 29, 2013 Case Laws Income Tax

Transfer of search assessment proceeding to the ACIT-Visakhapatnam u/s 127(2) - The notice had indicated the reason for transfer as 'centralisation' for 'co-ordinated......
May 29, 2013 Case Laws Income Tax

Reassessment - bogus entries - The reasons recorded by the AO do not disclose the AO’s mind as to what was the nature and amount of transaction or entries - proceedings.....
May 29, 2013 Case Laws Income Tax

Addition u/s 41(1) - Although, enforcement of a debt being barred by limitation does not ipso facto lead to the conclusion that there is cessation or remission of liability - HC
May 29, 2013 Case Laws Income Tax

ITAT's power of rectification - In the present case, decision of the Tribunal to allow depreciation on 8% profit was a conscious decision. - ITAT not allowed to rectify - HC
May 29, 2013 Case Laws Income Tax

Forward contract cancellation loss - In order to hedge against losses, the assessee had booked foreign exchange in the forward market with the bank. - allowed as business loss - HC
May 29, 2013 Case Laws Income Tax

Adjustment of refudn with tax u/s 245 - No doubt, the respondent is empowered to make the adjustment of refund, but the same can be done only in the manner as......
May 29, 2013 Case Laws Income Tax

TDS on payment of freight u/s 194C - the owners of the truck actually hired had furnished Forms No.15-I - no authority on the part of the assessee to deduct any tax. - HC
May 29, 2013 Case Laws Income Tax

Additions - cash credit - receipt of remittances of foreign exchange - assessee claimed immunity that he is not bound to disclose the name of the person who remitted the....
May 29, 2013 Case Laws VAT and Sales Tax

The intention of the legislature under the TNGST is to treat chilly and chilly powder, coriander and coriander powder, and turmeric and turmeric powder as one and the same goods - HC
May 29, 2013 Case Laws VAT and Sales Tax

Failure to deposit tax before furnishing returns or alongwith the returns - imposition of penalties confirmed - revisionist held that there was reason - matter remanded.....
May 29, 2013 Case Laws Companies Law

Abuse of Dominant position - (Apple/Airtel/Vodafone) - distribution/ sales arrangement between Apple and Airtel/Vodafone - there is no anti-competitive effect of the......
May 28, 2013 Case Laws Central Excise

Cenvat Credit - use of inputs in exempted and non-dutiable products - Revenue cannot pick and choose between the assessees of same nature to file appeal in respect of......
May 28, 2013 Case Laws Central Excise

Request for re-testing of the samples - The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that......
May 28, 2013 Case Laws Service Tax

Refund - Re-credit of the service tax amount when services are not provided - Rule 6(3) -both the lower authorities are in error in not sanctioning the refund to the appellant. - AT
May 28, 2013 Case Laws Service Tax

Penalty - Non payment of service tax amount to the department despite being collected from the client - bonafide mistake - no penalty - AT
May 28, 2013 Case Laws Service Tax

Import of software - stay - duty of customs paid at the time of import - they paid vat at time of sale - Prima facie, the appellant is liable to pay service tax - AT
May 28, 2013 Case Laws Income Tax

Rebate in respect of securities transaction tax u/s 88E - the contention that this benefit is not available to the assessee whose total income is assessed u/s 115JB has.....
May 28, 2013 Case Laws Income Tax

Stay application - plea of genuine hardship - instead of paying installments of Rs. 80 crores each month, the petitioner shall pay installments of Rs. 15 crores each month. - HC
May 28, 2013 Case Laws Income Tax

Reopening of assessment - unaccounted bad debts written off - Had the assessing officer felt that this point had been missed out in the first round he would have been......
May 28, 2013 Case Laws Income Tax

Reassessment - conditioins - the argumnet that when the CIT had perused the suggestions of the audit party, the same should be seen as substantial compliance of such a......
May 27, 2013 Case Laws Central Excise

Rejection of Refund claim - Payment under this case has not been made under protest and refund claim filed by the appellant is also delayed. - refund not allowed - AT
May 27, 2013 Case Laws Central Excise

Appeal against the stay order - non compliance of stay order - Instead of 60%, appellant directed to pre-deposit 4 crores within 6 weeks. - HC
May 27, 2013 Case Laws Central Excise

Clandestine clearance of goods – Admission made by the appellant the Director of the manufacturing unit as well as the authorised signatory of the recipient that the......
May 27, 2013 Case Laws Central Excise

Recovery proceedings - circular dated 1-1-2013 - power of the board (CBEC) - part of the circular sustains and part rejected - HC
May 27, 2013 Case Laws Service Tax

GTA paid the service tax himself instead of service recipient - there cannot be double taxation of same service. - Since no loss to revenue, demand set aside - AT
May 27, 2013 Case Laws Customs

Denial of duty exemption under Notification 21/2002-Cus – As the goods imported was secondary or defective – benefit of doubt extended to assessee - exemption granted - AT
May 27, 2013 Case Laws Income Tax

Loss on account of REPO price adjustments - provision versus accrued liability - assessee company has followed the guidelines issued by the RBI - deduction allowed - AT
May 27, 2013 Case Laws Income Tax

FTS - TDS - It goes without saying that the nomenclature of a transaction does not change its true character. It is the real essence and character of a transaction which....
May 27, 2013 Case Laws Income Tax

In the absence of any evidence that the assessee has invested more than value declared in the registered sale deed of property purchased, the addition in this regard on.....
May 27, 2013 Case Laws Income Tax

Interest from Oriental Bank of Commerce - co-operative bank in liquidation - no fault can be found with the order of AO to treat it as income from other sources. - AT
May 27, 2013 Case Laws Income Tax

Exemption under section 10(23C)(iiiac) is automatic for entities which are wholly or substantially funded by the Government - AT
May 27, 2013 Case Laws Income Tax

Provision made for sales tax refund at Rs. 80.99 lac. - Refund allowed Rs. 79.15 lacs - balance amount written off as bad debts - section 43B not applicable - deduction allowed - AT
May 27, 2013 Case Laws Income Tax

When the assessee is not permitted to collect the sales tax under the notification issued by the State Govt. the collection of sales tax as a part of dealers' price is......
May 27, 2013 Case Laws Income Tax

Rental income from unsold flats shown as stock-in-trade in the books - “ should not be assessed under the head “income from business” but under the head “income from......
May 27, 2013 Case Laws Companies Law

The request of the appellants for withdrawal of an offer to acquire the equity shares of SRMTL rejected by the SEBI - order of SEBI sustained - SC

1 ....72 73 74 757677 78 79 80........ 106

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

F: RCM on Rent for Exempted Commodity

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: RMC ON FRIGHT

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

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

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

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...

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

↑Top