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 Excess Input Tax Credit penalty appeal dismissed... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... 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 2051 to 2100 of 5427 Records

1 ....38 39 40 414243 44 45 46........ 109

September 10, 2015 Case Laws Customs

Misclassification due to suppression of facts – Imposition of penalty – Settlement Commission ought to be aware of ramifications of imposing penalty – Commission failed....
September 10, 2015 Case Laws Customs

Release of Consignment - import of Canola Oil – Action of Food Authority, therefore, is arbitrary and is violative of Article 14 of Constitution of India – Food......
September 10, 2015 Case Laws Customs

Revocation of Customs Broker Licence - offence relating to smuggling of Red Sanders - The punishment of revocation of licence is disproportionate to the offence......
September 10, 2015 Case Laws VAT and Sales Tax

Fixation of higher rate of tax – Increase in turnover – Violation of Natural Justice – Department was duty bound to consider all documents, atleast documents called for.....
September 10, 2015 Case Laws Companies Law

Winding-up petition - unable to pay the dues - The Respondent has abused the judicial process in order to delay the discharge of an acknowledged debt for almost a......
September 10, 2015 Case Laws Indian Laws

Validity of notice u/s 13(2) and u/s 13(4) of the SARFAESI Act - right of the third party - Territorial Jurisdiction of Debt Recovery Tribunal (DRT) - the protection......
September 10, 2015 Case Laws Income Tax

Registration granted u/s. 12A cancelled - If the trustees are misappropriating the funds, if they are maintaining false accounts, it is open to the authorities to deny......
September 10, 2015 Case Laws Income Tax

Treatment to be given to the entrance fee received by the assessee from Life Members - AO was wrong in splitting the fee received from life members into capital and......
September 10, 2015 Case Laws Income Tax

Payment of logo charges - revenue v/s capital expenditure - Usage of logo by the assessee is only for displaying it on the product manufactured i.e. rubber......
September 10, 2015 Case Laws Income Tax

Revision u/s 263 - Endless enquiry is not possible and it is for the Ld.AO to decide when to end the enquiry. The Ld.CIT cannot transgress the jurisdiction u/s. 263 of......
September 10, 2015 Case Laws Income Tax

Accrual of income - it was received only as advance for performing projects in future. Advances received cannot be assessed in the year of receipt but has to be assessed....
September 10, 2015 Case Laws Income Tax

Levy of penalty u/s.271(1)(c) - default u/s. 2(22)(e) - the assessee has no explanation for his conduct in not returning the impugned income - This, despite being aware.....
September 10, 2015 Case Laws Income Tax

Failure to deduct TDS under section 194C - assessee got transported the sugar cane from the fields of farmers to its premises with the help of transporters - assessee......
September 10, 2015 Case Laws Income Tax

Penalty imposed u/s. 272A(2)(k) - e-TDS statements filed much later than the due dates - Once the delay in payment of tax is explained satisfactorily, penalty u/s.......
September 10, 2015 Case Laws Income Tax

Benefit of carry forward of set off of loss - restriction u/s 80 - even though it had very genuine and reasonable cause for not filing return of income for A.Y. 2004-05.....
September 9, 2015 Case Laws Service Tax

Determination of taxable turnover - Clubbing of turnover of the relatives - The relatives are all independent existence - The Adjudicating authority should not......
September 9, 2015 Case Laws Service Tax

Determination of taxable turnover - The highest amount, among all these three sources in each year had taken on year-wise taxable value for determining demand of tax -......
September 9, 2015 Case Laws Service Tax

Waiver of pre-deposit - tribunal did not follow the order of similar bench to grant full waiver - CESTAT was not justified in declining to grant an unconditional stay in....
September 9, 2015 Case Laws Service Tax

Supply of tangible goods - assessee did not file reply to the SCN - The instant petition, preferred by the petitioner at this stage, is premature and does not require......
September 9, 2015 Case Laws Service Tax

Storage and Warehouse Services - Levy of service tax on supervision charges paid to the Government - For the purpose of deputing staff for supervision of the work, the......
September 9, 2015 Case Laws Central Excise

Remission of duty - Loss of goods due to flood - hese goods were destroyed only after giving intimation to the department - department has not acted in the time-bound......
September 9, 2015 Case Laws Central Excise

Levy of interest on payment of differential duty - valuation - clearance of goods on provisional price basis without opting for provisional assessment - merely because......
September 9, 2015 Case Laws Central Excise

Cenvat Credit - export of tractors - duty was paid on captive consumption of parts where the parts were exempted unconditionally - it is not possible to accept the......
September 9, 2015 Case Laws Customs

Levy of Anti-dumping Duty on USB Flash Drives - validity of investigation and findings of the Designated Authority (DA) - There is no merit in the contention of the......
September 9, 2015 Case Laws Customs

Levy of Education-cess – if customs duty is exempted in favour of assesse, then education cess on imported goods is also not to be levied and collected - HC
September 9, 2015 Case Laws VAT and Sales Tax

Officers who were authorised to carry out checking on roadside in exercise of powers conferred under section 51 of Act cannot delve into question of nature of item and......
September 9, 2015 Case Laws Income Tax

Recovery proceedings - Whether notice for recovery, as contemplated by Rule 2 was served upon the debtor ? - They must raise objections at the earliest possible......
September 9, 2015 Case Laws Income Tax

Deduction claimed under Section 54EC for investment in purchase of REC Bonds - the REC Bonds became available in VIA issue on 22.01.2007 and, therefore, investment made....
September 9, 2015 Case Laws Income Tax

Recovery of dues from third parties - no discretion ought to have been exercised in favour of the writ petitioner whose bonafide cannot be ascertained and as such, the.....
September 9, 2015 Case Laws Income Tax

Additions u/s 68 - capacity of the donor has to be examined with reference to the time when the donor subscribed to RIB Bonds and not its capacity at the time of the......
September 9, 2015 Case Laws Income Tax

Rejection of books of accounts u/s 145 - AO proceeded to exercise power under section 144. Therefore, it is not possible to accept the submission that the assessing......
September 9, 2015 Case Laws Income Tax

Additions u/s 68 - gift received - both the assessees have failed to discharge the initial burden of proof placed upon them u/s 68 of the Act. - additions confirmed - AT
September 9, 2015 Case Laws Income Tax

TDS u/s 194H - Since the amount of total turnover for the immediately preceding year does not breach the limit of ₹ 40 lac, there can be no obligation on the......
September 9, 2015 Case Laws Income Tax

Disallowance of amount of service tax payable u/s 43B - service-tax though billed but not received not having become payable to the credit of the Central Government by......
September 9, 2015 Case Laws Income Tax

Principle of mutuality - financial institutions from whom the interest is received by the assessee are not members of the Assessee Company but third parties. The......
September 9, 2015 Case Laws Income Tax

Exemption u/s 11 - if a car is purchased in the exclusive name of a trustee, who has complete control over the car and had no personal car of his own, in the absence of.....
September 9, 2015 Case Laws Income Tax

Entitlement to exemption under section 54F - allotment of flats through self-financing schemes - date of letter of allotment - A beneficial provision, as section 54F,......
September 9, 2015 Case Laws Income Tax

Disallowance u/s. 14A read with rule 8D - shares in different companies, are held by the assessee as stock-in-trade, and not as investment - Rule 8D shall apply qua the.....
September 9, 2015 Case Laws Income Tax

Exemption u/s 80E - only as much of tax under the MAT provisions which relates to the income, though based on book profit, attributable to the profits of the assessee's.....
September 8, 2015 Case Laws VAT and Sales Tax

The Government shall speak only in one voice. It has only one policy. The departments are to implement the Government policy and not their own policy - merely because......
September 8, 2015 Case Laws Service Tax

Denial of CENVAT Credit - supplementary invoice - Merely because department has detected and service provider has paid service tax, that alone is not sufficient to make.....
September 8, 2015 Case Laws Service Tax

Order beyond the scope of show cause notice - interpretation of SCN - Since this Court has found that the petitioner has made out strong prima facie case, the CESTAT......
September 8, 2015 Case Laws Service Tax

Condonation of Delay - The petitioner is lethargic, but, certainly not an ignorant person and is knowing all fine niceties of law. Vigilant petitioner should have file......
September 8, 2015 Case Laws Service Tax

Eligible person to get the refund - manufacture or the merchant exporter - There is some dispute about who is entitled to the refund of service tax, but in any case,......
September 8, 2015 Case Laws Service Tax

Apex Court dismissed the appeal against the order of tribunal [2014 (11) TMI 82 - CESTAT MUMBAI] wherein it was held that, sponsorship of sports events are exempted......
September 8, 2015 Case Laws Central Excise

Clandestine manufacturing and removal of goods - dummy job work units - prime reason given by the Tribunal while dropping the demand is that there is hardly any evidence....
September 8, 2015 Case Laws Central Excise

Levy of duty on walk-in cooler - If the assessee acted on the basis of the said position in law which was prevailing at that time (though over-ruled subsequently) it......
September 8, 2015 Case Laws Central Excise

The insurance policy for the transportation of the goods was taken by the assessee on behalf of the purchaser - the cost of transportation and insurance could not have......
September 8, 2015 Case Laws Central Excise

Demand of penalty - Once there was a scope for entertaining a doubt, and there is no willful mis-statement or suppression of facts, then, penalty is not called for. The....
September 8, 2015 Case Laws Customs

If goods bore Australia marking, Appraising Officers of Department should have objected at time of import – Since no objection was raised at time of import, assessments.....

1 ....38 39 40 414243 44 45 46........ 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: GST on Solar Plant

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...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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...