Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

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 Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Home

Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

Filter:

Showing 3751 to 3800 of 5427 Records

1 ....72 73 74 757677 78 79 80........ 109

May 15, 2015 Case Laws Income Tax

Deduction under Section 80IC - Disallowance to claim of deduction u/s 80IC of the Act on the income from sale of business assets and income from interest on short term.....
May 15, 2015 Case Laws Income Tax

Addition u/s 68 - assessee is a loss making company and assessee has not been able to establish as to why an ordinary person of even having little prudence will invest......
May 15, 2015 Case Laws Income Tax

Non deduction of tds on datalink charges - technical services u/s 194J - activity does not involve technical services as there was only interconnection of the networks......
May 15, 2015 Case Laws Income Tax

Penalty - Repayment of loan by any other mode except by way of account payee cheque/draft in violation of section 269SS/ 269T - transfer of amount by way of Journal......
May 15, 2015 Case Laws Income Tax

Non-refundable portion of Advance Fee received for coaching - Income/ Revenue Recognition - only that part of the receipt is taxable in this year which accrued to the......
May 15, 2015 Case Laws Income Tax

Long term capital gain on sale of long term capital assets - there is no conversion of capital assets to stock-in-trade either by the assessee or the joint family. In......
May 15, 2015 Case Laws Income Tax

Dissolution of Firm - once the dissolution of the firm is held to be not proved, the necessary corollary is that the property continues to be that of the Assessee firm.....
May 15, 2015 Case Laws Income Tax

Validity of assessment for want of notice u/s 143(2) - failure on the part of the Assessing Officer to serve the notice within the stipulated period of 12 months which.....
May 14, 2015 Case Laws VAT and Sales Tax

Valuation - Deduction on account of “turnover discount” - VAT Tribunal fell into error in holding that the discounts on sales which are subject matter of the present......
May 14, 2015 Case Laws VAT and Sales Tax

Right of use - VAT liability - hiring of Deluxe buses by DTC - there is no transfer of the effective control and possession - possession has always remained with the......
May 14, 2015 Case Laws Indian Laws

Possession of disproportionate assets / surplus income - The percentage of disproportionate assets is 8.12%. It is relatively small. In the instant case, the......
May 14, 2015 News Indian Laws

THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX BILL, 2015 - As passed by both houses of parliament
May 14, 2015 Case Laws Service Tax

Denial of refund claim - SEZ unit - Notification 17/2011-ST dated 01/03/2011 - . Merely because there was a delay in grant of approval, that cannot take away the right......
May 14, 2015 Case Laws Central Excise

Valuation - Deduction of sales tax - insofar as the period up to 1.7.2000 is concerned, case has to be decided in favour of the assessee and for the period from......
May 14, 2015 Case Laws Central Excise

Imposition of penalty - when there was conflict of judicial opinion before the issue stood settled by the judgment of this Court, it is not a case where penalty should be imposed - SC
May 14, 2015 Case Laws Central Excise

Refund of unutilized credit - Rule 5 of of CCR, 2002 - Refund to be allowed only after exclusion of credit amount on the finished goods lying in stock and also credit on....
May 14, 2015 Case Laws Customs

Benefit of Vishesh Krishi Upaj Yojana scheme - exporters of Menthol and Mentha Oil - export of value added products under the description “Mentha Arvensis” -......
May 14, 2015 Case Laws Income Tax

Notional interest accruing from other sources - there was no “real income” in the facts and circumstances of this case - no addition - HC
May 14, 2015 Case Laws Income Tax

Treatment to the rental income from letting out of the godowns - the income received by the assessee, by way of rent, was the income received from property and it......
May 14, 2015 Case Laws Income Tax

When the assessee supplies the software which is incorporated on a CD, it has supplied tangible property and the payment made by the cellular operator for acquiring such....
May 14, 2015 Case Laws Income Tax

Search u/s 132 - undisclosed income of three items - The statement recorded under section 132(4) of the Act would certainly constitute an important basis for an......
May 14, 2015 Case Laws Income Tax

Ex gratia/compensation amount as determined under section 10(10C) - assessee had exercised the option of voluntary retirement under the "exit option" scheme from State......
May 14, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - disclosure of income during search operation - such undisclosed income would get immunised from the levy of penalty. - AT
May 14, 2015 Case Laws Income Tax

Addition on payment made through credit card - CIT(A) have considered the fact that some personal expenditure could also have been incurred by the assessee, so the......
May 14, 2015 Case Laws Income Tax

TPA - Jurisdiction of the AO in making the assessment without referring the matter to the Transfer Pricing Officer where the value of international transactions exceeded....
May 13, 2015 Case Laws Service Tax

Waiver of pre-deposit - Tribunal in the case of appellant ordered to deposit entire amount of service tax with interest except penalty - in a similar case stay was......
May 13, 2015 Case Laws Service Tax

Refund claim - while making e-payment, the petitioner company has wrongly mentioned its assessee code wherein one letter viz., "J" has been wrongly mentioned instead of.....
May 13, 2015 Case Laws Service Tax

Indian subsidiary providing marketing support services for the products manufactured outside India - AAR held that service is not taxable in India - The Commissioner......
May 13, 2015 Case Laws Central Excise

Classification of fixed dos combination of Vitamin B-1, B-6 and B-12 injectible as well as tablets form - goods in question would be classified under Heading 3003.10 - SC
May 13, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Service tax paid on the invoices raised by the C&F agents on GTA outward transportation - credit allowed - AT
May 13, 2015 Case Laws Customs

CHA - Suspension of custom clearance license - the authority issuing the charge sheet/show cause notice, cannot, instead of telling him the charges, confront him with......
May 13, 2015 Case Laws Income Tax

Disallowance of the claim u/s 80IB(10) - project completed in part - merely because the assessee had not completed the building No.D within prescribed time under the......
May 13, 2015 Case Laws Income Tax

Disallowance u/s 43B - vend fee outstanding as a liability payable to the Government of Kerala as on the last day of the accounting year - it would be a 'fee'......
May 13, 2015 Case Laws Income Tax

TDS on wheeling and transmission charges - use of transmission lines or other infrastructure i.e. plant, machinery and equipment - The focus of the revenue is only the......
May 13, 2015 Case Laws Income Tax

TP Adjustments - The considerations which applied for issuance of a Corporate guarantee are distinct and separate from that of bank guarantee and accordingly we are of......
May 13, 2015 Case Laws Income Tax

Demand notices u/s 156 - requirement of deposit during the pendency of appeal - petitioner had already deposited 50% of the tax demand - assessee may not be treated as......
May 13, 2015 Case Laws Income Tax

If the Assessing Officer has raised same issue it has not made any addition then the CIT(A) cannot picked up this issue making further disallowance and enhancement......
May 13, 2015 Case Laws Income Tax

Disallowance of the service tax payable under section 43B - since the assessee did not debit the amount to the P&L account as an expenditure nor did the assessee......
May 13, 2015 Case Laws Income Tax

Deduction u/s 80IB - allocation of expenses, from Head Office - even if the assessee has made some allocation in the present year, it has to be seen that such allocation....
May 13, 2015 Case Laws Income Tax

Nature of expenditure relating to loan - Processing charges and other expenses incurred by the assessee in connection with the loan borrowed, thus, are to be considered.....
May 12, 2015 Case Laws Service Tax

Seizure of bank account - Default of payment of service tax - Pursuant to such order to freeze the bank account, the service tax amount due and payable by the......
May 12, 2015 Case Laws Service Tax

Input service credit - transportation of cane seeds and bio manure to the place of the farmers - services availed by the appellant is having a nexus indirectly to the......
May 12, 2015 Case Laws Central Excise

Demand of interest on wrong availment of CENVAT Credit - we find no reason to read the word "OR" in between the expressions 'taken' or 'utilized wrongly'....
May 12, 2015 Case Laws Central Excise

Valuation - If certain items supplied by the buyers free of cost to the manufacturer the value consideration of the said items in the form of amortization cost must be......
May 12, 2015 Case Laws Central Excise

Valuation - Inclusion of Amortized cost of mould - In absence of any depression to the assessable value, the cost of moulds in the present case cannot be held to be......
May 12, 2015 Case Laws Central Excise

Penalty u/s 11AC - whether the assessee is liable to pay interest and penalty in respect of the duty paid prior to the issue of a show cause notice to payment made after....
May 12, 2015 Case Laws Customs

Refund - since the amount in question was deposited in compliance with the interim order passed by the High Court of Bombay, which was not towards duty, the question of.....
May 12, 2015 Case Laws Income Tax

Disallowance u/s 40A(3)- When the cost of the land as well as additional payment is not claimed by the assessee as deduction, the question of any disallowance under......
May 12, 2015 Case Laws Income Tax

Registration u/s 12AA to society denied - The power of the Commissioner to look into the objects of the Society and the genuineness of the same cannot be doubted when......
May 12, 2015 Case Laws Income Tax

TDS - Assessing Officer was not justified in fastening the liability of TDS on the assessee in respect of notional gain worked out by the Assessing Officer on conversion of FCCBs - AT

1 ....72 73 74 757677 78 79 80........ 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...

↑Top