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 Excessive delay in issuing show cause notice &... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Apex Court upholds validity of extension of GST... TaxTMI Builders wrongly claimed before Appellate Tribunal... TaxTMI Deductions, expense allocation & miscellaneous... TaxTMI Foreign airline's code-sharing income from India... TaxTMI Reopening of assessment after 4 years and addition... TaxTMI Trade officials wrongly denied export benefits due... TaxTMI License Revoked Without Proper Notice 's license... TaxTMI Settling shareholder feud, ensuring company... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

Filter:

Showing 1001 to 1050 of 5427 Records

1 ....17 18 19 202122 23 24 25........ 109

November 4, 2015 Case Laws Service Tax

Denial of abatement of 75% - GTA service - it is evident that once the service provider is not registered with service tax, the fulfilment of condition of notification.....
November 4, 2015 Case Laws Service Tax

Activities of conducting aerobics and yoga classes - Undoubtedly the appellant is a charitable institution and are establishment and they would fall under the category......
November 4, 2015 Case Laws Service Tax

Whether the appellant had in fact provided the works contract service is of course a question of fact. It is so asserted in the appeal for the first time - matter......
November 4, 2015 Case Laws Service Tax

Request for quashing of FIR - Recovery of service tax dues - once the Act of 1994 was a special and complete Code in itself, wherein even the procedure for penalty has.....
November 4, 2015 Case Laws Service Tax

Denial of benefit of VCES - When the entire amount as contemplated under the Scheme stood paid before the due date and the petitioner satisfied all other requirements......
November 3, 2015 Case Laws Income Tax

Tribunal was not justified in accepting the additional evidence filed by the assessee at the second appellate stage, and we are also of the view that the reasons......
November 3, 2015 Case Laws Income Tax

Transaction of shares - Assessment of income - the shares held by the assessee trust are capital assets in its hands and gain arising on the transfer of these shares by....
November 3, 2015 Case Laws Income Tax

Addition on account of license fees, connectivity charges and co-ordination charges for the use of Vision plus software - revenue v/s capital expenditure - held as......
November 3, 2015 Case Laws Income Tax

TDS on sales promotion & selling expenses u/s 194H - Only the credit notes were provided only to the distributors who have achieved the target which they can redeem at......
November 3, 2015 Case Laws Income Tax

TDS on Dentistry expenses - assessee is a cine artist /actress and her beauty and personality is one of the most important trait for generating business and revenue -......
November 3, 2015 Case Laws Customs

This Court, or for that matter the High Court in exercise of its writ jurisdiction, cannot come to the aid of such petitioners/exporters who, without making actual......
November 3, 2015 Case Laws Customs

Misuse of the Special scheme to promote export - some benefits which had already accrued to exporters under the EXIM Policy were taken away. - Notification issued u/s 5.....
November 3, 2015 Case Laws Customs

Import of goods in replacement under Long Term Assured Parts Supply Agreement (LTAPSA) - once authorities are satisfied that the impugned goods are required for......
November 3, 2015 Case Laws Customs

Refund of excess duty paid to claim exemption under Notification No. 119/2008-Cus. - re-assessment / amendment of the bills of entry - amendment has to be allowed when a....
November 3, 2015 Case Laws Central Excise

Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount to manufacture - Held No - AT
November 3, 2015 Case Laws Central Excise

Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT
November 3, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - Bar of limitation - Duty paid under protest - once the issue has been settled by the Commissioner (Appeals) without......
November 3, 2015 Case Laws Central Excise

The informations provided by the appellant are more than sufficient for the Revenue, that if at all they are of the view that the Cenvat credit is not admissible they......
November 3, 2015 Case Laws Central Excise

Valuation - Captive consumption - computation of value as per Rule 6(b)(ii) of old Rules or Rule 8 of the new Rules - non inclusion of certain expenses - This is a......
November 3, 2015 Case Laws Central Excise

Textile goods / Ready Made Garments (RMG) - article of apparel or clothing accessories - process of affixing a brand name or trade name / affixing lables after purchase.....
November 3, 2015 Case Laws Central Excise

Clearance of goods to DTA by an EOU - cotton yarn was manufactured out of indigenous cotton and imported wax, as wax was contained in the final product (yarn) - benefit....
November 3, 2015 Case Laws Central Excise

SSI Exemption - CENVAT credit - whether availing the benefit of MODVAT/CENVAT credit in respect of branded goods of third parties manufactured by the assessees on job......
November 3, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Expenses which were incurred by the appellant for setting up of the township/colony for their employees is expenses which is in relation to the....
November 3, 2015 Case Laws Service Tax

Refund of unutilized CENVAT Credit - Formula as given in appendix 5 of the Notification No. 5/2006, only provides to work out the limit of eligible amount where an......
November 3, 2015 Case Laws Service Tax

Waiver of penalty u/s 80 - service tax was paid at the instance of Audit team - discrepancy occurred due to lack of co-ordination between the two Departments of the......
November 3, 2015 Case Laws Service Tax

Adjustment of advance / excess payment of service tax without intimation - Rule 6(4A) of Service Tax Rules, 1994 - case is covered by Rule 6(1A)according to which the......
November 3, 2015 Case Laws Service Tax

CENVAT Credit - construction of mall by contractor - Cenvat credit of the excise duty paid on various inputs and service tax paid on various input services - not the......
November 3, 2015 Case Laws Service Tax

Valuation - Section 67 - Associated enterprises - lease rent equalisation shown in Balance sheet - - The amount shown in the balance sheet is not an 'income' for the......
November 2, 2015 Case Laws Income Tax

Entitlement for interest on the amount claimed along with future interest - Bar of suits in civil courts. - since this Court has no inherent jurisdiction to try this......
November 2, 2015 Case Laws Income Tax

Levy of late filing fee u/s 234E without issuing SCN - delay in submitted TDS returns - Constitutional validity challenged - the provisions of Section 234E of the Act......
November 2, 2015 Case Laws Income Tax

Advance Against Depreciation (AAD) added to Book Profit u/s 115 JB - MAT computation - AAD is a timing difference, it is not a reserve, it is not carried through profit....
November 2, 2015 Case Laws Income Tax

Disallowance of depreciation on cars given on lease - no depreciation is claimed by the lessee on these leased cars - assessee company has rightly claimed the......
November 2, 2015 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment in excess of limits prescribed - supply of country liquor is made, only when the payment is made by the assessee to the supplier.....
November 2, 2015 Case Laws Wealth-tax

Rejection of application for registration as a valuer under Section 34-AB of the Wealth Tax Act, 1957 - the basic qualifications either being Civil Engineer,......
November 2, 2015 Case Laws VAT and Sales Tax

Levy of VAT on set top boxes (STB) - The petitioners claim depreciation, etc., on these STBs and the valuation given by the petitioners is the value of the goods, the......
November 2, 2015 Case Laws Customs

Valuation – By consenting to enhancement of value and thereby foregoing need for SCN, appellant made it unnecessary for Revenue to establish valuation any further as......
November 2, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - recovery of duty by encashment of the Bank Guarantee - earlier stay order was vacated due to failure comply with stay order.....
November 2, 2015 Case Laws Customs

Refund claim - Unjust enrichment - recovery of duty by encashment of the Bank Guarantee - earlier stay order was vacated due to failure comply with stay order - it had....
November 2, 2015 Case Laws Central Excise

Denial of refund claim - Export of goods to Nepal - There is no provision for normal rebate of duty paid on excisable goods under Section 11B of the Central Excise Act,.....
November 2, 2015 Case Laws Central Excise

Rejection of permission to remove the goods for further processing under Rule 16C of the Central Excise Rules, 2002 - permission under Rule 16C is not legally sustainable. - AT
November 2, 2015 Case Laws Central Excise

Valuation of goods - Inflation in value of export goods - . In this case the goods were directly cleared from the job workers premises for export and no processes were......
November 2, 2015 Case Laws Central Excise

Activity of repacking from bulk to retail pack of refined edible oil - Claim of Exemption - When the Notification itself gives two options, the choice of the appellant......
November 2, 2015 Case Laws Central Excise

Cenvat Credit - inputs & capital goods used in manufacturing of exempted goods in first unit - such exempted goods used as inputs to manufacture dutiable goods in second....
November 2, 2015 Case Laws Central Excise

Whether the appellant s Jajpur Unit engaged in the manufacture of Iron oxide pellets, a dutiable product, are eligible to avail CENVAT Credit on inputs, capital goods......
November 2, 2015 Case Laws Service Tax

Credit availed on exempted services - interest earned by the bank on loans and advances, whether it is exempted service or taxable service - for the banking and......
November 2, 2015 Case Laws Service Tax

Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT
November 2, 2015 Case Laws Service Tax

Export of services - Nature of amount received against reimbursement of expenses - The reimbursement cannot be treated in isolation but is very much in connection with......
November 2, 2015 Case Laws Service Tax

Transportation of goods by air - Excess baggage charges collected by the appellant Airlines is integral part of the service provided for ‘transport of passengers by Air' - AT
November 2, 2015 Case Laws Service Tax

Whether services provided by the appellant to M/s. Hero Honda Motors Ltd. through Cricket Celebrities namely Shri. Saurav Ganguly, Shri. Virender Sehwag, Shri. Yuvraj......
November 2, 2015 Case Laws Service Tax

Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - inquiry or investigation which is pending - Scope of notices correspondence between assessee and......

1 ....17 18 19 202122 23 24 25........ 109

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES