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 Income Tax Assessment Notice Issued by... 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 Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... 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 2151 to 2200 of 5427 Records

1 ....40 41 42 434445 46 47 48........ 109

September 4, 2015 Case Laws Customs

Amendments to petition – Amended petition would virtually tantamount to substitution of altogether new case when compared to original case – It is appropriate that......
September 4, 2015 Case Laws Customs

Revenue has no ground to be aggrieved by Commissioner (Appeals’) order which only stated that the recovery of demurrage charges can be made from the right holder by......
September 4, 2015 Case Laws Customs

Denial of refund claim - claim of exemption after assessment and clearance of goods - when Notification No.56/2008-Cus does not cover the heading 72.21 and the issue of.....
September 4, 2015 Case Laws VAT and Sales Tax

Levy of tax – Validity of purchase – Cancellation of Registration of seller – in absence of sufficient reasons assigned by Assessing Officer, order becomes vulnerable......
September 4, 2015 Case Laws Income Tax

Claim of depreciation on capital assets - income which does not form part of total income as the same was exempted u/s 11 as application of income, the assessee cannot......
September 4, 2015 Case Laws Income Tax

Non deduction of TDS u/s. 194H - if the payees to whom the amounts have been paid have already included the payments received from Assessee in their income and have......
September 4, 2015 Case Laws Income Tax

Addition u/s 41(1) - The Department having accepted the balances outstanding in the previous year, it was not open by Ld. CIT(A) to confirm the addition on the ground......
September 4, 2015 Case Laws Income Tax

TDS on interest - interest incomes are not liable to be taxed in view of the Registration u/s 12AA - When the interest income is not liable for taxation, there is no......
September 4, 2015 Case Laws Income Tax

Penalty u/s 272A(2)(k) - there was a delay on the part of the concerned deductees to furnish their PAN details and the same constituted a reasonable cause which......
September 4, 2015 Case Laws Income Tax

Computation of Profit Level Indicator (PLI), being, the Operating Profit/Total Cost (OP/TC) of the assessee -Like debts becoming bad from the sale of goods assuming the.....
September 3, 2015 Case Laws Service Tax

Since the appellant are preparing mid day meals in their Institute and not in the schools where the meals are served are not involved in serving of the meals in any......
September 3, 2015 Case Laws Service Tax

Penalty u/s 77 & 78 - it is not the appellant who has committed an offence of non payment of service tax, it is the consultant, who has defrauded them therefore there is....
September 3, 2015 Case Laws Service Tax

Import of taxable services - reverse charge - As the duty stands paid and credit of duty paid is admissible, the impugned order is set aside to the extent of recovery of....
September 3, 2015 Case Laws Service Tax

Activity of grinding of rock phosphate - Overall nature of contract did not make it amenable for coverage under cargo handling service - when the issue involves......
September 3, 2015 Case Laws Central Excise

Classification of good - printing of metal backed advertisement material/posters, commonly known as Danglers - Tribunal had rightly decided the case in favour of the......
September 3, 2015 Case Laws Central Excise

The good fly ash brick does involve manufacturing activity, which is admittedly, has marketability also being sold on a considerable price. Therefore, the good 'fly ash.....
September 3, 2015 Case Laws Central Excise

The good "fly ash" does not involve any manufacturing activity and it does not fall under the purview of excisable good so as to attract levy of excise duty. - HC
September 3, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Job work - assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods - credit allowed - HC
September 3, 2015 Case Laws Customs

Confiscation of Goods – Service of notice – Lapse of period – date of sending or dispatching notice by registered post is date of giving notice as contemplated under......
September 3, 2015 Case Laws Customs

Illegitimate benefit of duty free Bona fide gifts – duty is cast on authorised courier to act on behalf of consignor and consignee and suffer consequences as has......
September 3, 2015 Case Laws Customs

Goods not in conformity with Basmati Rice – presence of other rice, i.e. non-basmati rice, was more than permissible maximum limit of 20% - Additional Commissioner was......
September 3, 2015 Case Laws VAT and Sales Tax

Increase of Turnover and tax liability – AO has not indicated as to how excess stock would affect declared turnover - Assessment Order does not indicate any basis for AO....
September 3, 2015 Case Laws Income Tax

Addition in the hands of the assessee was made on protective basis which means the AO himself was not confident with respect to the tax liability of the alleged income......
September 3, 2015 Case Laws Income Tax

Additions u/s 68 - in case of share capital, the creditworthiness along with genuineness of transaction, identity of person is also required to be proved by the assessee. - AT
September 3, 2015 Case Laws Income Tax

TDS liability u/s 194LA - payments in lieu of the agriculture land acquired by JDA for carrying out its development plans - Barani land is a type of agricultural land......
September 3, 2015 Case Laws Income Tax

Capital Gains - exemption u/s 54 -Even if the transfer is not as per law in the year of withdrawal from Deposit account A, it can be considered as amount withdrawn and.....
September 3, 2015 Case Laws Income Tax

Exemption / deduction u/s 10A - If the assessee’s contention is accepted, it would make section 10A a deduction provision for the A.Y. 2002-03 and an exemption......
September 2, 2015 Case Laws Service Tax

The rate of service tax applicable on the date of which the services were rendered would be the one that would be relevant and not the rate of tax on the date on which......
September 2, 2015 Case Laws Central Excise

Non-payment of interest on account of Revenue Neutrality - when duty demand itself is not sustainable on Revenue Neutrality, it will not be correct to demand interest on....
September 2, 2015 Case Laws Central Excise

Manufacture of sand lime bricks known as calcium silicate bricks - fly ash bricks or not - using 50% by weight of pond ash as filler -in the absence of testing of the......
September 2, 2015 Case Laws Central Excise

Export of goods directly from Job work's premises - necessary conditions for export under bond without payment of duty under Rule 19 have been satisfied and the......
September 2, 2015 Case Laws Customs

Settled position in law that opposite party to litigation cannot defeat lis validly brought before Court by contending that cause of action had disappeared - HC
September 2, 2015 Case Laws Customs

Refund of excess duty – Import of vessel for dredging work – If refund claim was in respect of Bunkers on imported vessels namely dredger, then that could have been......
September 2, 2015 Case Laws Customs

Import of arecanut - origin of goods from Srilanka - Petitioner is entitled to obtain provisional release of goods more so because goods in question are perishable in nature - HC
September 2, 2015 Case Laws VAT and Sales Tax

Valuation - inclusion of freight into Sale price – Freight incurred for transporting goods from outside to inside of State was inward freight made prior to sale and,......
September 2, 2015 Case Laws Income Tax

.Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during....
September 2, 2015 Case Laws Income Tax

After purchase of the property, no agricultural operations were carried on by the appellants and further that the property was sold within a short period which discloses....
September 2, 2015 Case Laws Income Tax

Validity of reopening of assessment - claim for deductions under section 80HHC and 80IA - the order of the A.O. stood merged with the order of the CIT(A) and had no......
September 2, 2015 Case Laws Income Tax

Credit of tax deducted at source u/s 199 denied - mismatch - AO directed to verify whether any credit of the TDS has been allowed in the hands of other person or not. If....
September 2, 2015 Case Laws Income Tax

Interest u/s 201(1A) - delay in payment of TDS - the term "month" must be given the ordinary meaning of the term of 30 days period and not the British calendar month as.....
September 2, 2015 Case Laws Income Tax

Penalty levied under section 271(1)(c) - AO has initiated penalty proceedings under one default or limb of section 271(1)(c) of the Act, but levied for another default......
September 1, 2015 Case Laws Service Tax

Denial of input tax credit - the security guard service and telephone connections services has been availed by their back up office where General Manager is also......
September 1, 2015 Case Laws Service Tax

C&FA Service or BAS - appellant's principle activity is not related to clearing & forwarding of goods, as it is clearly evident from the agreement that the appellant was....
September 1, 2015 Case Laws Service Tax

The principles of fair adjudication required the adjudicating authority to provide the material sought to be relied upon by him to the assessee and to seek his comments on the same - AT
September 1, 2015 Case Laws Central Excise

Denial of consequential refund - entire demand arose out of differential duty worked out in each invoice. The goods were already cleared - question of unjust enrichment....
September 1, 2015 Case Laws Central Excise

Clandestine removal of goods - Recovery of incriminating documents - The uncorroborated statements of third party cannot be adopted as an evidence, without corroboration....
September 1, 2015 Case Laws Customs

Refund of Duty – Payment of Interest – assessee would be entitled to costs or compensation for high handedness of the department, by initially not refunding amount for......
September 1, 2015 Case Laws Customs

Non-fulfilment of export obligation – Order of ADGFT, was very clear and explicit in directing Assistant Commissioner not to stop exports of petitioner as long as items.....
September 1, 2015 Case Laws Customs

Delay in Provisional Assessment of Bills of Entries – Central Board of Excise and Customs (C.B.E. & C.) to inquire into matter as to why there was delay at level of......
September 1, 2015 Case Laws VAT and Sales Tax

Re-opening of Assessment – Fixation of tax rate at 16% against 10% –Revenue was not justified in demanding tax at 16% by seeking to reopen concluded assessments by......

1 ....40 41 42 434445 46 47 48........ 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...