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 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

Follow us:

Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

Filter:

Showing 4051 to 4100 of 5427 Records

1 ....78 79 80 818283 84 85 86........ 109

April 23, 2015 Articles VAT and Sales Tax

Major Relief to Developers in Haryana on VAT libaility and Valuation of Goods for impsition of VAT in Works Contract clarified by High Court of Punjab & Haryana in the......
April 23, 2015 Case Laws VAT and Sales Tax

Inclusion of value of land for charging Value Added Tax - the value of immovable property and any other thing done prior to the date of entering of the agreement of sale....
April 23, 2015 Case Laws Service Tax

Availment of CENVAT Credit - Material fact of invoices without name of the appellant does not rule out abuse of law. Appellant was claiming to be beneficiary of service.....
April 23, 2015 Case Laws Service Tax

Denial of Refund claim - Exemption claim - services availed by SEZ unit - Since the appellant had paid the duty, no reasoning has been given by the first appellate......
April 23, 2015 Case Laws Central Excise

Manufacturing activity or not - Crushing of fabrics - in view of Chapter Note 4 of the Chapter 55, this process would have to be treated as amounting to manufacture -......
April 23, 2015 Case Laws Central Excise

Clandestine removal of goods - difference between the sales declared in the ER-1 returns and sales figures as reflected in their books of accounts - merely on the basis.....
April 23, 2015 Case Laws Central Excise

Determination of assessable value of the halogen capsules cleared by the 100% EOU (Unit-I) to the DTA unit - ontemporaneous import price of identical goods or similar......
April 23, 2015 Case Laws Customs

Benefit of Notification No.64/88-Cus - medical equipment imported without payment of duty on the basis of customs duty exemption certificate issued by DGHS - The said......
April 23, 2015 Case Laws Customs

Duty drawback claim - Revenue's contention that appellant acted deliberately cannot be ruled out for the reason that an exporter who has not remitted higher amount......
April 23, 2015 Case Laws VAT and Sales Tax

Merely because while submitting the Form No.108 the assessee/dealer submitted the claim of Input Tax Credit more than which is held to be admissible on assessment may be....
April 23, 2015 Case Laws VAT and Sales Tax

Transaction of exchange of goods during the Warranty Period of motor cars amounts to sale and consequent levy of VAT under the provisions of the Gujarat Value Added Tax.....
April 23, 2015 Case Laws VAT and Sales Tax

Rejection of application for issuance of Form-C - So far as the assessments made after the date of the application and the recovery of tax thereon are concerned, the......
April 23, 2015 Case Laws Income Tax

TDS u/s 194H - Supply of SIM card and recharge coupon - expenditure claimed under the head "dealer's scheme and incentives" - The amount is in the nature of......
April 23, 2015 Case Laws Income Tax

Addition of Income u/s 68 - no notice issued u/s. 143(2) which is very much essential for reassessment u/s 147 - If the notice is not issued to the assessee before......
April 23, 2015 Case Laws Income Tax

Reopening of assessment - the claim of deduction under section 80-IB(10) of the Act have been thoroughly examined by the Assessing Officer as well as the appellate......
April 23, 2015 Case Laws Income Tax

Rejection of books of account - the way in which the books of accounts the appellant had been written, it is impossible to either determine purchases or the sales or the....
April 23, 2015 Case Laws Income Tax

Reopening of assessment - assessee cannot be considered to be carrying on NBFC business - If the interest income is assessed under the head income from other sources,......
April 23, 2015 Case Laws Income Tax

Unexplained share application money - The inquiry for arriving at a proper conclusion is a sine qua non and that cannot be dispensed with by making general observations. - AT
April 23, 2015 Case Laws Income Tax

Deletion of addition u/s 68 - We fail to understand that whether small raw hide suppliers can afford to provide this long credit and hence, this claim cannot be accepted....
April 23, 2015 Case Laws Income Tax

Deletion of penalty levied u/s 271AAA - post search assessment - AO had accepted the disclosed income declared by the assessee and no addition on account of undisclosed.....
April 23, 2015 Case Laws Income Tax

Treatment of rental income by giving counters/spaces/shops in Retail Mall - property was shown as “capital work in progress” and not as “stock in trade” - Taxable as......
April 22, 2015 Case Laws Service Tax

Denial of refund claim - input services of landscaping in their offices, erection of IT cables and setting up of modernization and renovation of premises are having......
April 22, 2015 Case Laws Service Tax

Refund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts......
April 22, 2015 Case Laws Service Tax

Discharge of service tax liability by other branch office - In the absence of any such co-relation, it can not be said that appellant has discharged the service tax......
April 22, 2015 Case Laws Central Excise

Duty liability in respect of pan masala retail pouches - pouch packing machine - Notification No. 42/08-CE was amended to provide different rate of duty per machine per.....
April 22, 2015 Case Laws Central Excise

Duty liability in respect of pan masala retail pouches - pouch packing machine - Just because the speed of this machine is much higher than the normal machines, it......
April 22, 2015 Case Laws Central Excise

Clandestine removal of goods - Duty evasion - The statement recorded from shift supervisors being self speaking cannot be brushed aside because they were the persons......
April 22, 2015 Case Laws Central Excise

Area based exemption - expansion of installed capacity by more than 25% - Since the Commissioner's conclusion is based on the expert opinion of Professor Arun Kumar,....
April 22, 2015 Case Laws Central Excise

100% EOU - Steel scrap cleared into DTA - the nature of the scrap cannot be determined on the basis as to whether it has been sold the actual users or the dealers, as......
April 22, 2015 Case Laws Central Excise

Classification of goods - actifresh and plethico mint which are basically mouth fresheners are correctly classifiable as sugar confectionery under heading 1704 of the tariff - AT
April 22, 2015 Case Laws Central Excise

Classification - the product plethico byte containing mulethi and travisile lozenges, which are marketed by the appellant as medicines for sore throat/ cough would be......
April 22, 2015 Case Laws Customs

Demages for prolonged detention of goods - Delay in testing of goods - Import of hazardous goods - permission was given by the Indian authorities to the petitioner to......
April 22, 2015 Case Laws Customs

Violation of conditions of DEEC Advance Licences - duty liability admitted but interest demand contested - Notification No.204/92-Cus - Demand of Interest confirmed - AT
April 22, 2015 Case Laws Customs

Denial of refund claim - unjust enrichment - amount is shown under head of 'loan and advances'. This needs to be verified with other account ledgers, etc. for......
April 22, 2015 Case Laws VAT and Sales Tax

Works contract - computation of taxable turnover - Claims of deductions on account of labour and services under various heads - while allowing certain heads of expenses.....
April 22, 2015 Case Laws Companies Law

Winding up petition - A company might be in a precarious condition to pay off its creditor’s dues, that would be a “failure”. A high mighty, if willfully neglects to pay....
April 22, 2015 Case Laws Income Tax

Disallowance of renovation expenses of office on rented premises - Once 50 per cent. of the expenditure has been disallowed as capital expenditure, we do not find any......
April 22, 2015 Case Laws Income Tax

Disallowance of Payment made to Saba & Co. on account of non deduction of Tax at Source towards legal & professional fees - non-resident does not have any permanent......
April 22, 2015 Case Laws Income Tax

Capital gain computation - assessee was not the owner of the property and since she had only limited rights over the property, which was also encumbered, the market......
April 22, 2015 Case Laws Income Tax

Transfer pricing adjustment - The CIT(A) held that the denial of working capital adjustment by the TPO was not correct and that though the computation of the working......
April 22, 2015 Case Laws Income Tax

When the good will paid was for ensuring retention and continued business in the hospital, it was for acquiring a business and commercial rights and it was comparable......
April 22, 2015 Case Laws Income Tax

Invoking the provisions of section 153C/153A - there cannot be double taxation in the hands of the assessee unless proper agreement has been executed. The half-baked......
April 22, 2015 Case Laws Income Tax

Disallowance of Building grants given to Milk Producer's Society - to put up a building to facilitate the collection of milk and testing it - the expenditure of......
April 22, 2015 Case Laws Income Tax

Marketing and management services - Even the existence of the service per manent establishment in India will not make it taxable because of no involvement of such......
April 21, 2015 Case Laws Service Tax

Transfer of burden to discharge of service tax liability to another person - Undoubtedly, the service tax burden can be transferred by contractual arrangement to the......
April 21, 2015 Case Laws Service Tax

CENVAT Credit - Housekeeping and Landscaping Services - where an employer spends money to maintain their factory premises in an eco-friendly manner, the tax paid on such....
April 21, 2015 Case Laws Service Tax

Development of software and system analysis for internet based trading services - services rendered by the appellant/assesssee during the period in question will fall......
April 21, 2015 Case Laws Central Excise

Denial of CENVAT Credit - SSI Exemption - delayed reversal of cenvat credit - in respect of inputs lying in stock or used in any finished excisable goods lying in stock.....
April 21, 2015 Case Laws Central Excise

CENVAT credit on oxygen and nitrogen gas - integrated steel plant - Though there are three separate units with separate registrations, the entire raw material is being.....
April 21, 2015 Case Laws Central Excise

Whether the parts of the boilers of Biomass Energy Producing Systems being manufactured by the respondent and which are not consumed within their factory but are used in....

1 ....78 79 80 818283 84 85 86........ 109

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

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

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...

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