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 Deadline extended for filing income tax returns... TaxTMI Refund claim remanded for re-processing after... TaxTMI ITAT rules on transfer pricing issues:... TaxTMI SEBI tightens merchant banker norms - streamlines... TaxTMI safe harbour rules: Simplified Tax Rules for... TaxTMI India Relaxes CHIMS Registration Rules for... TaxTMI Cheque bounce case: Court upholds validity of... TaxTMI Firm's GST registration cancelled due to... TaxTMI High Court rejects repeated attachment orders... TaxTMI Charity fund invested in joint ventures, risking... TaxTMI US firm's technical advisory services via call... TaxTMI Real Estate Reassessment Debacle: Reopening... TaxTMI Partners' capital withdrawal after reorganization... TaxTMI Court quashes export scheme benefit denial over... TaxTMI Money laundering case cognizance valid despite... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2014

Home Highlights Year 2014

Filter:

Showing 51 to 100 of 4657 Records

123 4 5 6........ 94

December 29, 2014 Case Laws Central Excise AT

Classification of Aswini Homeo Arnica Hair Oil - Classification as oil or medicament - the claim of the appellant that it is only a medicament and is not meant to be......
December 29, 2014 Case Laws Central Excise AT

Manufacturing activity or not - activity of cutting fabrics, cutting quilts manufactured of the fabrics - they do not have even any machinery for manufacturing quilt......
December 29, 2014 Case Laws VAT and Sales Tax HC

Resale of the used motor vehicle - Claim of Exemption on sale of motor cars or other capital assets u/s 6(3) of the Delhi Value Added Tax Act, 2004 (DVAT) - Exemption allowed - HC
December 29, 2014 Case Laws Companies Law SC

Recovery of Debts - The provisions of SICA, in particular Section 22, shall prevail over the provision for the recovery of debts in the RDDB Act. - SC
December 29, 2014 Case Laws Income Tax HC

Whether the Tribunal was right in law in holding that cinecasting/distribution of movies would be outside the purview of section 194C requiring tax deduction at source -....
December 29, 2014 Case Laws Income Tax HC

Charge of interest u/s 234B and 234C – “assessed tax“ is defined to mean the tax assessed on regular assessment which means the tax determined on the application of......
December 29, 2014 Case Laws Income Tax HC

Estimation of washing loss - possibility of washing loss during the production of salt - it cannot be said that the loss shown by the assessee is supported by a cogent......
December 29, 2014 Case Laws Income Tax AT

Requirement to deduct tax on payments made for acquiring satellite rights - the payments made by assessee not being in the nature of royalty, the provisions of section.....
December 29, 2014 Case Laws Income Tax AT

Claim of set off of unabsorbed depreciation against the rental income treated as income from other sources – discontinued activity - set off allowed - AT
December 28, 2014 Case Laws Service Tax AT

Hiring of wagons - In fact it would be the additional consideration flowing from the receiver of service to the provider of service in the form of depreciation and......
December 28, 2014 Case Laws Service Tax AT

Construction activity - primarily for commercial or industrial purposes or not - Prima facie, we are not inclined to the view that activities of HAFED or Haryana Seeds......
December 28, 2014 Case Laws Central Excise CGOVT

Denial of rebate claim - Even if copy of excise invoices are not submitted, the export of duty paid goods may be ascertained on the basis of other collateral documents -....
December 28, 2014 Case Laws Customs HC

Validity of Regulation 13(h) of the Courier Regulations 1998 - Requirement of qualified employees - the right of the Authorized Courier companies to carry on business......
December 28, 2014 Case Laws Customs HC

Non availability of Appraisal Counter for issuance of Export Certificate at IGI airport - Ministry directed to within six months herefrom take a reasoned decision on......
December 28, 2014 Case Laws VAT and Sales Tax HC

Whether there is a “sale“ under the contract - purchase value of bamboo cut bundles - The “bamboos“ were not removable even after they were cut unless they were weighed.....
December 28, 2014 Case Laws Companies Law SC

Whether BIFR ceased to have jurisdiction over the company and that all the proceedings in the BIFR after filing of the positive balance-sheet - Held No - BIFR to examine the facts - SC
December 27, 2014 Case Laws Income Tax HC

Revision of order of AO u/s 264 in favor of assessee - Retrospective amendment to be considered or not - Commissioner is not only entitled but is duty bound to correct......
December 27, 2014 Case Laws Income Tax HC

Addition u/s 68 – Genuineness of transaction in shares - genuine or sham and bogus – Revenue in failing to discharge the basic onus - inquiry was not carried forward - no additions - HC
December 27, 2014 Case Laws Income Tax AT

Reduction on rate of deduction from 12% to 11% u/s 80IB - Inter unit investments - interest allocation on deemed basis - CIT(A) correctly allocated the interest to the three units - AT
December 27, 2014 Case Laws Income Tax AT

Deduction on various subsidies u/s 80IB - assessee is also entitled for relief on alternate contention and would be entitled to set off of the expenses under the grant.....
December 27, 2014 Case Laws Income Tax AT

Taxability of income of A.P. Pollution Control Board - when the income/receipts of the board remain with the board itself and not transferred to the state govt. such......
December 27, 2014 Case Laws Income Tax AT

Addition u/s 28(iv) r.w. section 41 r.w. explanation 2(iv) – the amount waived by the lender bank is not an income u/s 2(24) of the Act and further Section 28 also does.....
December 27, 2014 Case Laws Income Tax AT

TPA - Adjustment of interest for delayed realization of sale from AE - when the assessee is not charging any interest from non AE then there is no case made out by the......
December 27, 2014 Case Laws Income Tax AT

Disallowance u/s 14A - Carry forward of business loss – setting off carry forward business losses now depends on the finality of the addition made by Assessing Officer u/s 14A - AT
December 26, 2014 Case Laws Service Tax AT

Consulting Engineer’s Services - Executing the work of construction of mess, quarters etc. for the staff of Assam Rifles - Commissioner (Appeals) to decide the matter afresh - AT
December 26, 2014 Case Laws Service Tax AT

Secondment of employees - reimbursement of salary - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - prima facie case is in favor of assessee - AT
December 26, 2014 Case Laws Central Excise AT

Denial of area based exemption - appellant has not acted mala fide. It is primarily entitled to the benefit of exemption notification aforesaid. It only failed to file.....
December 26, 2014 Case Laws Central Excise AT

CENVAT Credit - goods become exempt after availing credit - export of goods - Neither the provisions of Rule 11 (3) of Cenvat Credit Rules, 2004, nor the provisions of......
December 26, 2014 Case Laws Central Excise CGOVT

Denial of rebate claim - Failure to produce relevant Bank Realization Certificates - mere cancellation request of the respondent cannot be treated as closure of rebate......
December 26, 2014 Case Laws Central Excise CGOVT

Rebate claim - amount of excess duty paid then prescribed rate of duty - Amount paid in excess of duty payable on one's own volition cannot be retained by Government and....
December 26, 2014 Case Laws Central Excise CGOVT

Rebate claim - discrepancies in the declared gross weight and net weight in there ARE-1s - shipping Bill was not appended with the rebate claim - decided in favor of assessee - CGOVT
December 26, 2014 Case Laws Central Excise AT

Duty liability to be discharged by the Job worker or Principle supplier (the appellant) - it is the job worker who has to be treated as manufacturer and not the......
December 26, 2014 Case Laws Central Excise AT

Valuation of goods - Job work - addition of value of scrap - duty liability has been discharged on the price at which the job-worked goods were sold by the principal......
December 26, 2014 Case Laws Customs HC

Detention order passed under Section 3(1) (i) & 3(1) (iii) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - The purpose of a......
December 26, 2014 Case Laws Customs AT

Personal penalty u/s 112 - there was no role of the appellant in aiding and abetting the importation of contraband goods. - penalty waived - AT
December 26, 2014 Case Laws Income Tax HC

Effect of amendment u/s 40A(3) w.e.f. 1.4.2009 – Total cash payments towards expenditure made to a particular person during a day to be aggregated or not - the amendment....
December 26, 2014 Case Laws Income Tax HC

Validity of assessment framed u/s 143(3) - In the absence of the notice being served within the stipulated period under section 143 (2) of the Act, the assessment......
December 26, 2014 Case Laws Income Tax AT

Deduction u/s 80IB – Income disclosed during survey treated as income from other sources – as per provisions of Section 80IB, deduction is allowable in respect of......
December 26, 2014 Case Laws Income Tax AT

Claim of bad debts – advance given for purchase of capital assets are not allowable as bad debts/business loss - AT
December 26, 2014 Case Laws Income Tax AT

Hiring of buses treated as hiring of machinery U/S 194-I or u/s 194C – owner was responsible for running cost, maintenance, driver cost and other incidental charges......
December 26, 2014 Case Laws Income Tax AT

Confirmation of penalty u/s 271D – Violation of section 269SS - Assessee obtained unsecured loan in cash - when the provision does not make any distinction whether a......
December 26, 2014 Case Laws Income Tax AT

Selection of comparable - TPA - a company cannot be selected as a comparable not only on the reason of failing employee cost filter, but also due to amalgamation during.....
December 26, 2014 Case Laws Service Tax AT

General Insurance Services - appellant had provided General Insurance Service to eligible employees, falling under Employees State Insurance Scheme (ESI Scheme) by way.....
December 26, 2014 Case Laws Service Tax AT

Levy of service tax on management, maintenance or repair service prior to 1.6.2007 - activity are in the nature of works contract - it cannot be said that the activity.....
December 26, 2014 Case Laws Service Tax AT

Consulting Engineer Service - services provided by branch situated abroad - the appellants have branches abroad, there is no clear finding that the persons who were......
December 26, 2014 Case Laws Central Excise AT

Restriction on utilization of cenvat credit under Rule 8A - meager amount - default in payment of duty or short payment of duty wrongly - decided in favor of assessee - AT
December 26, 2014 Case Laws Central Excise HC

Reversal of cenvat credit after finished goods become exempted goods - Demand of CENVAT Credit on inputs lying in stock and inputs contained in finished goods lying in......
December 26, 2014 Case Laws Central Excise CGOVT

Processing of the goods for the DTA unit of the assessee by the EOU unit - The applicants have exported goods from the EOU but duty is paid by the DTA unit. Later rebate....
December 26, 2014 Case Laws Customs AT

Valuation of imported goods - inclusion of BU fees and legal and professional fees paid by the appellant - there is justification whatsoever to relate the payments made....
December 26, 2014 Case Laws VAT and Sales Tax HC

Validity of assessment order – order of the AO that on the sales made by the petitioner to other VAT dealers within the State, is only to willfully evade payment of tax,....

123 4 5 6........ 94

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...