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 4201 to 4250 of 5427 Records

1 ....81 82 83 848586 87 88 89........ 109

April 13, 2015 Case Laws Central Excise

CENVAT Credit - appellant did not reversed cenvat credit while removing the components - credit was reversed later before issue of SCN - SCN invoked the wrong......
April 13, 2015 Case Laws Central Excise

Classification of Fresubin - Classification as 'food supplement' or 'instant food mix' - Even if, Fresubin is used by patients recovering from illness,......
April 13, 2015 Case Laws Customs

Denial of refund claim - Refund of excess duty paid - assessment not challenged - in case excess duty has been paid on account of clerical error, refund is admissible. - AT
April 13, 2015 Case Laws Customs

Levy of penalty and redemption fine - benefit of notification No.52/2003 - Import of gold jewellery for the purpose of re-export after repair/remaking - exemption denied....
April 13, 2015 Case Laws VAT and Sales Tax

Denial of refund claim - The Explanation, which states that the amount shall not be refunded in any case on the basis that dealer had filed the tax at a higher rate,......
April 13, 2015 Case Laws VAT and Sales Tax

Levy of Entertainments & Advertisements Tax - the MSO is undoubtedly an integral part of the chain of persons or agencies or organization providing such entertainment......
April 13, 2015 Case Laws Income Tax

Criminal proceedings - prosecution - non-compliance/non-cooperation to the notices issued u/s 142(1) - discloser of foreign bank account which existed with the HSBC -......
April 13, 2015 Case Laws Income Tax

Annual Letting Value of the selfoccupied property at Ahmedabad - If the fair rent is less than the standard rent, then, it is the fair rent which shall be taken as......
April 13, 2015 Case Laws Income Tax

Taxability of interest receipt - interest temporarily earned on the grant received from the Government and that too as per the instructions given by the State......
April 13, 2015 Case Laws Income Tax

Revision u/s 263 - income received towards furnitures and fixtures has to be treated as income from house property only as is the case with the rental income from......
April 13, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessment in pursuance of search action u/s 132(1) - addition on account of deemed dividend u/s 2(22)(e) deleted as same is beyond the.....
April 13, 2015 Case Laws Income Tax

Agricultural income - assessee has not maintained separate books of account related to agricultural income - orders of CIT (Appeals) on the issue of estimation of......
April 13, 2015 Case Laws Wealth-tax

Tribunal, while exercising the power of rectification, can recall its order, if it is satisfied that on account of mistake, manifest error or omission attributable to......
April 11, 2015 Case Laws Service Tax

Recovery of service tax u/s 87 without adjudication on the basis of raid - Unless the proceeding u/s 73 is completed recovery notice under Section 87 could not have been....
April 11, 2015 Case Laws Service Tax

Eligibility to avail Cenvat credit for providing Cellular services - towers and pre-fabricated buildings/shelters - Capital goods - extended period cannot be invoked -......
April 11, 2015 Case Laws Central Excise

Refund claim - capital goods - Captive consumption - principle of unjust enrichment is applicable even when the goods are used for captive consumption - SC
April 11, 2015 Case Laws Central Excise

Assessee admits taking of cenvat credit and contrary to the condition No. 41 of the Exemption Notification, which enables it to claim or remove the goods at nil duty.......
April 11, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - Since Department itself having admitted the fact that the appellant is controlled, funded and monitored by the State, it......
April 11, 2015 Case Laws Central Excise

Challenge to the show cause notice - Valuation of goods - alternate remedy - supply of cement to their own ready-mix concrete units for captive consumption - captive......
April 11, 2015 Case Laws Central Excise

CENVAT Credit availed wrongly on Capital goods - there is no sufficient evidence to prove Mens rea or guilt on the part of the assessee - no penalty - HC
April 11, 2015 Case Laws Customs

Classification of projectors imported by the appellant - Just because the explanatory notes shows that monitors which are capable of accepting a signal only from the......
April 11, 2015 Case Laws VAT and Sales Tax

Whether a University/Institution, whose dominant activity or the main activity is imparting education to the students merely, by providing cement, iron and steel by it......
April 11, 2015 Case Laws Income Tax

Reopening of assessment - expenses under the head "management fees" undisclosed - Assessee had disclosed what was relevant and necessary for the purpose of making......
April 11, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Advance against sales - the payments received by the assessee from AIL are receipt against sales made during the course of commercial......
April 11, 2015 Case Laws Income Tax

Non deduction of tax at source on conversion charges under section 194C - no disallowance can be made under section 40(a)(ia) as the assessee has paid the amount during....
April 11, 2015 Case Laws Income Tax

Restriction on cash expenditure u/s 40A(3) - activity of supply of food grains, sugar & kerosene under Public Distribution System - payments has been made to dealer......
April 11, 2015 Case Laws Income Tax

Gain arising on sale of plots - agricultural land - The continued organized efforts of the assessee and the value addition to the agricultural land is sufficient proof......
April 10, 2015 Circulars Income Tax

Rollover of close-ended schemes - units of Mutual Funds under the Fixed Maturity Plans on extension of their term - no capital gains will arise at the time of exercise......
April 10, 2015 Circulars Customs

4% SAD refund claim – CBEC allows filing of refund claim at each Customs stations where imports are made instead of single application per Commissionerate.
April 10, 2015 Case Laws Service Tax

CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT
April 10, 2015 Case Laws Central Excise

Valuation - normal price - Related person / party - That Shaw Wallace and Detergents India Limited are “related persons” is made out by their holding/subsidiary......
April 10, 2015 Case Laws Central Excise

Valuation - normal price - Related person / party - wholesale purchaser - the single most relevant fact, namely, that Shaw Wallace paid for the same/similar goods to......
April 10, 2015 Case Laws Central Excise

Classification of Holograms and Holographic films - merely because a particular embossed hologram is self adhesive, therefore in all cases, it will attract entry 39 is......
April 10, 2015 Case Laws Central Excise

Classification of Holograms and Holographic films - CESTAT arrives at the exactly opposite result without telling us why. Secondly, we are again left guessing as to how....
April 10, 2015 Case Laws Central Excise

Manufacture - packing combination of mixture of raw rice, dehydrated vegetables and spices in the name of 'Rice and Spice' - Activity undertaken by the assessee.....
April 10, 2015 Case Laws Central Excise

Valuation - Scope of the term Manufacturer - Job worker - Manufacture of medicaments - Once it has been determined that the job workers are the manufacturers, the......
April 10, 2015 Case Laws Central Excise

100% EOU - DTA clearance - Valuation of goods Rule 4 or under Rule 7 of the Customs Valuation Rules, 1988 - if Rule 4 is not applicable, the valuation of the goods has.....
April 10, 2015 Case Laws Central Excise

SSI Exemption - Once in respect of those goods where brand name of other party is used on manufactured goods and that other party is not a SSI unit, exemption is not......
April 10, 2015 Case Laws Central Excise

Denial of refund claim - Bar of limitation - duty paid under protest - Protest refers only to a manufacturer and therefore, a person like the appellant, who was only a......
April 10, 2015 Case Laws Central Excise

Valuation of goods - Applicability of Rule 8 on Job work - Rule 8 and Rule 9 are not applicable - Once Rule 8 is not applicable in the case of the respondent, it is Rule....
April 10, 2015 Case Laws Central Excise

Valuation of goods - Inclusion of sales tax amount - amount of 75% was retained by the assessee - this component of sales tax which was retained by the assessee after 1....
April 10, 2015 Case Laws Customs

Demand of duty on confiscated goods - option to redeem the goods in lieu of confiscation - Scope of Sections 124 and 125 - when in the Show Cause Notice issued under......
April 10, 2015 Case Laws Customs

Classification of goods - toys, viz., Talking Parrot - bona fide belief - penalty, as imposed on the appellant/assessee is not justified in the facts of the present case - HC
April 10, 2015 Case Laws Customs

Illegal export of antique statue - Commission of offences punishable under Section 132 & 135 (i) (a) - Section 25 of the Antiquities Act clearly creates a bar with......
April 10, 2015 Case Laws Customs

Penalty u/s 114 - In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be......
April 10, 2015 Case Laws VAT and Sales Tax

Cancellation of registration - without any discussion on material on record, even in an exparte proceeding, the Commissioner could not have jumped to the conclusion that....
April 10, 2015 Case Laws Income Tax

Capitation fee received by trust - it cannot be held that for all the assessment years the assessee received capitation fee for admission of students in the management.....
April 10, 2015 Case Laws Income Tax

Re-opening of assessments u/s 147 - beyond four years but within six years - There is no warrant to extend the period by two years, again as provided under Section 153,.....
April 10, 2015 Case Laws Income Tax

Applicability of provision of Section 40A(3) - purchase of fish in cash from the fishermen or the headman of the fisher - no disallowance even if any portion in a sum......
April 10, 2015 Case Laws Income Tax

Profit arising from sale of land - as the land sold is not only agricultural in nature but is also situated beyond 12 kms from the limit of a municipality notified by......

1 ....81 82 83 848586 87 88 89........ 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...