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 4551 to 4600 of 5427 Records

1 ....88 89 90 919293 94 95 96........ 109

March 19, 2015 Case Laws Income Tax

Assessment of loan receipt as cash credit u/s 68 - the receipt of money through the banking channels may prove the genuineness of the transaction, but the assessee has......
March 19, 2015 Case Laws Income Tax

Estimation of net profit - rejection of books of accounts - Once the books of account of the assessee was produced before the lower authorities and if there is certain......
March 19, 2015 Case Laws Income Tax

The assessee has been granted interest under section 244A of the Income-tax Act as due to him and the calculation of the interest was not disputed by the assessee. The......
March 19, 2015 Case Laws Income Tax

Computation of Long term capital gain - dis-allowance of expenditure u/s 48 which was found as unexplained u/s 69C - unrecorded expenditure cannot be claimed by the......
March 19, 2015 Case Laws Income Tax

Unexplained share capital - The sole basis for making addition about these companies is the inspector report. No doubts have been raised by the Assessing Officer about.....
March 18, 2015 Case Laws Central Excise

Extended period of limitation - Suppression of facts - Manufacturing activity or not - Even as per the Department, there were certain doubts relating to excisability of.....
March 18, 2015 Case Laws Central Excise

Valuation of goods - Inclusion of cost of cartons in the assessable value of the final product - test laid down in the aforesaid judgment in the case of Hindustan......
March 18, 2015 Case Laws Central Excise

Classification of goods - manufacture - printed trade advertising material - Process of manufacturing undertaken by the respondent i.e. printing is done by using......
March 18, 2015 Case Laws VAT and Sales Tax

Levy of penalty u/s 76(6) of the Rajasthan VAT Act, 2003 - The ACTO, Flying Squad, Bharatpur could at best have referred the matter to the regular assessing authority......
March 18, 2015 Case Laws Income Tax

Transfer pricing adjustment - arm‘s length pricing of international transactions - Advertising / Marketing and Promotion Expenses - international transaction - Domestic.....
March 18, 2015 Case Laws Income Tax

Revision u/s 263 - having put his signature in approval of the draft notice put up with the file and having issued the said show-cause notice dated February 3, 2014, the....
March 18, 2015 Case Laws Income Tax

Penalty could have not been imposed as per Section 271(a)(c) of the Act without satisfying concealment or submission of inaccurate particulars of income on the part of......
March 18, 2015 Case Laws Income Tax

Disallowance made u/s 40A(3) - AO noticed that the assessee’s sister concern named M/s Marico Ltd had incurred certain expenses on behalf of the assessee herein thus......
March 18, 2015 Case Laws Income Tax

Revision u/s 263 - Agriculture land - As such, there is no incriminating material in the possession of the Assessing Officer to hold that the land in question is capital....
March 18, 2015 Case Laws Income Tax

Disallowance of loss arising out of valuation of shares - AO could not bring anything on record, which suggests that the selling rate was lower than the market rate - in....
March 18, 2015 Case Laws Income Tax

The assessee in first round surrendered income, which was retracted later, cognizance of which has not been taken either by the AO or the CIT(A). The onus is fully upon.....
March 17, 2015 Case Laws Service Tax

Since the purchase and cancellation entries were made within the time limit for making payment, the asessee was not liable to make any payments against these defective......
March 17, 2015 Case Laws VAT and Sales Tax

Assessment in absence of forms 'C' and 'F' that have been produced subsequently - Rejection of request of Re-opening of the assessment - revenue directed....
March 17, 2015 Case Laws Income Tax

Interest under Section 234A, 234B & 234C - the interest for default in payment of tax / advance tax for the reason that assessee had already made a request for......
March 17, 2015 Case Laws Income Tax

Income accrued after the death of the deceased - income which accrued after the death of the deceased belongs to the executor of the will of the deceased and in that......
March 17, 2015 Case Laws Income Tax

Recourse to rectification proceedings u/s 154 by Settlement Commission - where there is no power to rectify, the levy interest cannot be imposed by rectifying a......
March 17, 2015 Case Laws Income Tax

Entitlement to deduction under Section 80IB - Given the fact that the dyes and the materials were given by the assessee to the job workers, who had merely bestowed......
March 17, 2015 Case Laws Income Tax

Product Development Expenditure disallowed - there is no distinction as to whether the expenditure incurred is capital or revenue, because while the provisions of......
March 17, 2015 Case Laws Income Tax

Penalty u/s.271(1)(c) - If the assessee has claimed the deduction u/s 43B on the basis of actual payment, then it should be held that the assessee’s claim for deduction.....
March 17, 2015 Case Laws Income Tax

Computation of capital gain - Disallowance of commission paid to brokers for selling the land - assessing officer is not justified in restricting the claim at 2%......
March 17, 2015 Case Laws Income Tax

Revision order u/s. 263 - examining the entire assessment records and details filed before the AO by the assessee, which clearly proves that the AO has applied his mind....
March 17, 2015 Case Laws Income Tax

Disallowance made on account of Cess payable on Green Leaf - When by fiction the income is computed as an income under the Act, all deductions as are available both for.....
March 16, 2015 Notifications Income Tax

Rollback of an Advance Pricing Agreement - Income-tax (Third Amendment) Rules, 2015 - CBDT issues Notification
March 16, 2015 Case Laws Service Tax

Denial of exemption benefit of Notification No. 32/2004-ST - CBEC circulars cannot restrict or expand the amplitude of an exemption notification nor can they......
March 16, 2015 Case Laws Customs

Enhancement of the penalty - Assessee not declared the currency - enhancement of penalty by the learned Commissioner was not called for since only the appellant was in......
March 16, 2015 Case Laws Customs

Levy of anti dumping duty - appellant mis-declared the country of origin of the goods - Once such fraud is detected the goods render to be confiscated being smuggled......
March 16, 2015 Case Laws Companies Law

Winding up proceedings - We cannot be a mere on looker as to the deliberate disregard that the respondent had shown to this Court by making deliberate suppression. - HC
March 16, 2015 Case Laws Income Tax

TDS on Subscription for Broadband facility - not in the nature of technical services and therefore TDS need not be made thereon as per the provisions of section 194J of the Act - AT
March 16, 2015 Case Laws Income Tax

Depreciation on a part of issue of shares capitalised to Plant & Machinery and factory equipment denied - there is independent provision for amortisation expenses in......
March 16, 2015 Case Laws Income Tax

Eligibility to the benefit of exemption of Sec. 11 & 12 denied - legitimacy of expenditure on advertisement - payment made to M/s. SBC in which the trustees of the......
March 16, 2015 Case Laws Income Tax

Inflation of salary and wages - if we consider the case of 26 persons who had left the job in the month of August and September 2008 full explanation is not available -.....
March 16, 2015 Case Laws Income Tax

Capital gains on account of development agreement - Unless there is willingness on the part of the developer to perform his part of the contract, there cannot be a......
March 16, 2015 Case Laws Income Tax

Validity of reopening of assessment - Out of these two conflicting jurisdiction charts only one should be correct - period of implementation of the jurisdiction chart......
March 16, 2015 Case Laws Income Tax

Maintainability of appeal filed by appellant [Shri R.Subba Rao, former Managing Director] in his individual capacity against the order of the learned CIT(A) passed in......
March 16, 2015 Case Laws Income Tax

Disallowance of claim of Exemption u/s.54F - investment in the purchase / acquisition of a new property should necessarily be in the name of the assessee and not in the....
March 15, 2015 Case Laws Central Excise

Denial of interest on delayed refund of pre-deposit made - Dispute settled in 1997 but refund sanctioned in 2002 - claim of interest allowed - AT
March 15, 2015 Case Laws Customs

Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the transaction value - AT
March 15, 2015 Case Laws VAT and Sales Tax

Constitutional validity of Section 29(7) of the Punjab Value Added Tax Act, 2005 - power to amend amend assessment - The dealer is provided with an opportunity of......
March 15, 2015 Case Laws VAT and Sales Tax

Benefit of input tax rebate - whether Xerox machines, office stationary, air conditioners, building equipments, security system for building qualify for the benefit of.....
March 15, 2015 Case Laws Indian Laws

Arbitration clause - territorial criterion / principle - Scope of Arbitration Act, 1996 - Maintainability of appeal against the Foreign Awards - e courts in India will......
March 14, 2015 Case Laws Income Tax

Application for grant of approval under section 10 (23C) (via) rejected - concessional treatment as given by the petitioner for the above assessment years being meagre 3....
March 14, 2015 Case Laws Income Tax

Entitlement to the deduction under Section 80IB - surrendered amount - appellant was not entitled to the deduction under Section 80IB on the surrendered amount though......
March 14, 2015 Case Laws Income Tax

Penalty under Section 271(1)(c) - ingenuineness of the gift -penalty confirmed after considering all relevant facts and recording satisfaction in terms of Section......
March 14, 2015 Case Laws Income Tax

Disallowance of gratuity and compensation, payment made to common support staff and expenses in respect of processing unit which was permanently closed down - closure of....
March 14, 2015 Case Laws Income Tax

Charitable activity u/s 2(15) - Exemption u/s 80G - assessee involved in technical support, training, research and reserves material related to participatory development....

1 ....88 89 90 919293 94 95 96........ 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...