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 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

Follow us:

Highlights / Annotations / Catch Notes For 2013

Home Highlights Year 2013

Filter:

Showing 4851 to 4900 of 5273 Records

1 ....94 95 96 979899 100 101 102........ 106

February 10, 2013 Case Laws Income Tax

Penalty u/s 271D for violation of Section 269SS - ITAT deleted the penalty as assessee had taken the loan only from her father-in-law and the transaction was genuine -......
February 10, 2013 Case Laws Income Tax

As per section 139(1) r.w.s. 80A(5) it is mandatory for every cooperative society for claiming deduction u/s 80P to file the return of income and to make a claim of......
February 10, 2013 Case Laws Income Tax

Notice u/s 143(2) – notice under section 143(2), cannot bar the Assessing Officer from processing the revised return under section 143(1)(a) of the Act - HC
February 10, 2013 Case Laws Income Tax

TDS – payment of interest is made to a Corporation established by a State Act – notified institution u/s 194A(3)(iii)(f) - Sec. 194A(1) not applicable - AT
February 10, 2013 Case Laws Income Tax

Annual information return – AIR is not filed within time prescribed - Imposition of penalty is in accordance with the provisions of section 271FA - HC
February 10, 2013 Case Laws Income Tax

Set off of loss/unabsorbed depreciation from windmill – Not in a position claim deduction u/s 80IA being loss - Section 70(1) comes to the rescue of the assessee - Sec......
February 10, 2013 Case Laws VAT and Sales Tax

Validity of notice issued u/s 23 of MVAT - the present is not a case where by a subsequent amendment, limitation has been enlarged even though the limitation prescribed.....
February 10, 2013 Case Laws Companies Law

Infringement of copyrights - unlicensed/pirated software contained in hard disks, compact disks, floppy disks including any CD Writers/Burners, or any other material......
February 10, 2013 Case Laws Companies Law

Winding up petition - debt recovery which is barred under the law of limitation - even if this period of 21 days excluded under Section 15(2) of the Limitation Act, the.....
February 8, 2013 Circulars DGFT

Amendment/ Modifications in the Handbook of Procedures, Vol.II (SION Book):- Flax Fabrics dyed - Public Notice
February 8, 2013 Case Laws Central Excise

Reversal of input credit - waste - residue - by-product - sludge was exempted - appellants are not required to reverse the input credit availed by them which is......
February 8, 2013 Case Laws Central Excise

Transfer of CENVAT Credit - Rule 10 of CCR, 2004 - Shifting of factory - denial of credit is not justified. - AT
February 8, 2013 Case Laws Central Excise

Rebate Claim - third party goods in addition to own goods exported after testing and repacking and duty paid at removal from Cenvat credit taken is available as rebate - CGOVT
February 8, 2013 Case Laws Central Excise

Commencement of Period of limitation for filing refund claim - the appellant would be entitled for refund within one year from the date of communication of the order......
February 8, 2013 Case Laws Service Tax

BAS - Activity of procuring milk and milk products and selling it at a price fixed by the supplier - the appellants are an agent of the supplier and covered under the......
February 8, 2013 Case Laws Service Tax

Work contract service - taxability prior to 1-7-2007 - Abatement of 67% - Prima facie case against the assessee - directed to make a pre-deposit of 25% of service tax. - AT
February 8, 2013 Case Laws Service Tax

Refund claim - refund under rule 5 of cenvat credit rules, 2004, for the period prior to the date registration under service tax - refund allowed - AT
February 8, 2013 Case Laws Income Tax

Penalty u/s 271(1)(c) - after detection has been made by the Department the surrender made by the assessee does not absolve him from penalty proceedings under Section 271(1)(c). - HC
February 8, 2013 Case Laws Income Tax

Charitable purposes - section 2(15) - the business of insurance was carried under trust for carrying on the primary purpose of charitable activities thus, Section 11 was....
February 8, 2013 Case Laws Income Tax

Disallowance of speculation loss - Explanation to Section 73 would apply even when entire business consists of purchase and sale of shares. - AT
February 8, 2013 Case Laws Income Tax

Doctrine of Res judicata – There is no question of its being a res judicata so as to bind the A.O. appellate authority or the Tribunal in tax matters so as to decide the....
February 8, 2013 Case Laws Income Tax

Transfer of TDRs amounts to transfer of a Capital Asset - taxing under the head capital gain cannot be sustained as there is no cost of acquisition - provisions of......
February 8, 2013 Case Laws Income Tax

Hyper technical process of manufacturing - Assembling vs. Manufacturing - in each case when a issue of this nature arises for determination, the Department has to study....
February 8, 2013 Case Laws Income Tax

Notice u/s 143(2) - objection as to territorial jurisdiction has to be raised at the earliest and is otherwise deemed to have been waived. - On the same analogy, notice.....
February 8, 2013 Case Laws VAT and Sales Tax

Input Tax Credit - BSNL is a company incorporated under the provisions of the Companies Act, 1956 and a company cannot be described as an autonomous body to be covered......
February 8, 2013 Case Laws Companies Law

As all suits including that of recovery are not hit by Section 22 (1) of the SICA, but, only those suits which have the effect of execution, distress or like action......
February 8, 2013 Case Laws Companies Law

Right to retain the money as forfeited - Limitation Act - Article 24 would apply only if the money was recoverable immediately upon receipt by the defendant, and not on.....
February 7, 2013 Case Laws Central Excise

MODVAT/ Cenvat credit - assessee had availed deemed credit - if the Department felt that the statement of the supplier was not reliable, nothing prevented it from going.....
February 7, 2013 Case Laws Central Excise

Service tax paid on 'Fumigation Charges' and 'Testing and Inspection Agency Charges' – Services used in relation with export of goods - exporter would be compensated......
February 7, 2013 Case Laws Central Excise

Rebate Claim – Cenvat credit on chassis part is already availed by the job workers which, in case of rebate, will amount to double benefit. - CGOVT
February 7, 2013 Case Laws Service Tax

Search warrant under service tax - when the petitioners have not been in a position to show that the respondents had acted in a mala fide manner, this Court is not......
February 7, 2013 Case Laws Service Tax

Commercial training and coaching services - training institute for hotel management - applicants are entitled for exemption notification - AT
February 7, 2013 Case Laws Service Tax

Application for registration – Department was directed to treat the respondent-company’s registration as the provisional registration in the category of business......
February 7, 2013 Case Laws Service Tax

Courier Agencies Services – cash received at one place and handed over at another place - A charging section has to be construed strictly. If a person has not been......
February 7, 2013 Case Laws Income Tax

Chargeable income - Once the assessee has himself stated that the average rate of the surgery be reduced to Rs.6000/- per surgery, then now it is not open to the......
February 7, 2013 Case Laws Income Tax

Deduction u/s 54 - Date of transfer - Thus the date of agreement to sell can not be treated as date of transfer of immovable property. - With the execution of the......
February 7, 2013 Case Laws Income Tax

Short deduction of TDS - Merely because the assessee has got separate TAN for Bahadurgarh unit and for Mumbai unit, will not render the certificate issued under Section.....
February 7, 2013 Case Laws Income Tax

Addition u/s 40(A)(3) - payment was made otherwise then by account payee cheque - assessee failed to prove - addition confirmed - HC
February 7, 2013 Case Laws Income Tax

Revision application u/s 264 to get refund - application by amalgamated company - order of CIT rejecting the application is erroneous - refund allowed u/s 237 - Tri
February 7, 2013 Case Laws VAT and Sales Tax

Non filing of monthly returns - KVAT Act - petitioner was not entitled to the benefit of the proviso to Section 95 and in any case the absence of such a hearing has not....
February 6, 2013 Notifications Customs

Amendment in Customs House Agents Licensing Regulations, 2004 – Amendment in Regulation 8 - Examination of the applicant - Notification
February 6, 2013 Notifications DGFT

Amendment in Notification No 24(RE-2012)/2009-14 dated 19th October 2012 relating to export of edible oils. - Notification
February 6, 2013 Notifications Income Tax

Gold Deposit Scheme, 1999 - Amendment in Notification No. GSR 634(E), dated 14-9-1999 - Notification
February 6, 2013 Case Laws Service Tax

Recovery of the refund - one who gets the benefit because of the order of the Court and that order is set aside, he is bound to restore the benefit from whom he got.......
February 6, 2013 Case Laws Service Tax

Cenvat Credit - repair of insured vehicles - insurance company entitled to take input service credit on repair and maintenance services under the cashless scheme - AT
February 6, 2013 Case Laws Customs

Confiscation of the gold and gold ornaments - 18 years elapsed - return of the sale proceeds - Petitioner was himself to blame in not paying the redemption fine within.....
February 6, 2013 Case Laws Income Tax

Scheme of amalgamation - notice u/s 142(1) - appointed date v/s effective date - transferor company no longer survives & the question of assessing such company for the.....
February 6, 2013 Case Laws Income Tax

Purchase of computer software - Capital v/s Revenue - the license fees paid was for renewal of the usage of software and for a limited period for less than two years......
February 6, 2013 Case Laws Income Tax

Addition u/s. 68 - unless the bank statement are supported by any other corroborative evidence to establish the financial capacity of the donors the bank statements do......
February 6, 2013 Case Laws Income Tax

Searches and seizures u/s 132 - it is not for this Court to indulge in the exercise of finding out the sufficiency or the relevance of the materials, which were......

1 ....94 95 96 979899 100 101 102........ 106

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

F: Stock damaged in recent floods

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

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

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...

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

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

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