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 Territorial Jurisdiction Denied: Petitioner... TaxTMI Gold Import Violation: Seizure Upheld as Court... TaxTMI Club Membership Services Face New Tax Liability as... TaxTMI Landmark Ruling: Retrospective Tax Amendments... TaxTMI Customs Introduces Streamlined Provisional... TaxTMI E-way Bill Compliance: Complete Documentation... TaxTMI Land Development Agreement Not Subject to GST,... TaxTMI Landmark GST Voucher Ruling: Clarifies Tax... TaxTMI GST Council Clarifies Tax Rates for Agricultural... TaxTMI Taxpayer Wins Appeal as Tribunal Orders... TaxTMI Transfer Pricing Dispute: AO Must Implement DRP... TaxTMI Computational Errors in Tax Assessment Do Not... TaxTMI High Court Validates Retrospective ITC Extension,... TaxTMI GST Rate Dispute Resolved: Contractual... TaxTMI Legal Heir Seeks GST Refund Recovery After... 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 4651 to 4700 of 5427 Records

1 ....90 91 92 939495 96 97 98........ 109

March 10, 2015 Case Laws Income Tax AT

Misallocation of Expenses May Inflate Parwanoo's Profits, Affecting Deductions u/s 80IB of the Income Tax Act.
March 10, 2015 Case Laws Income Tax AT

Undisclosed Incomes Case: Section 292C Presumption Applied; Assessee's Diary Disown Claim Invalid Due to Inadequate Explanation.
March 10, 2015 Case Laws Income Tax AT

Assessing Officer to Verify Purchase Tax Deduction Eligibility u/s 43B Based on Loan Conversion Before Filing Date.
March 10, 2015 Case Laws Income Tax AT

Income from Section 10A units excluded before gross total income calculation; losses can't offset profits, but other set-offs allowed.
March 10, 2015 Case Laws Income Tax AT

Court Upholds Revision u/s 263: Company Can't Charge Interest as Business Expense Without Starting Operations.
March 9, 2015 Case Laws Customs AT

Importing Identical Rims: Classification Doesn't Automatically Change to Commercial Vehicle Rims Instead of Harvester Combine Rims.
March 9, 2015 Case Laws VAT and Sales Tax HC

State Legislature Can't Define Out-of-State or Import Sales as In-State; Only Parliament Can, per Section 3F CST.
March 9, 2015 Case Laws Income Tax AT

Compensation to Services & Supplies India not subject to TDS as legal fee u/s 194J; Section 40(a)(ia) disallowance inapplicable.
March 9, 2015 Case Laws Income Tax AT

Custom Duty, Consultancy, Material, and Labor Costs Classified as Revenue Expenses.
March 9, 2015 Case Laws Income Tax AT

Indian Tax Not Applicable on Nepal Shoot Payments to UK Models Due to DTAA; Section 40(a)(i) Not Triggered.
March 9, 2015 Case Laws Income Tax AT

Assessees Not Liable for TDS Mismatches in Form 26AS; Revenue Generates Statement Annually Detailing Tax Deductions.
March 9, 2015 Case Laws Income Tax AT

Section 10B Deduction Approved for Equipment Testing and Plant Assembly Activities Prior to Export.
March 9, 2015 Case Laws Income Tax AT

Taxpayer's Section 12A Registration Valid; Absence of Physical Copy Doesn't Affect Section 80G Eligibility.
March 9, 2015 Case Laws Income Tax AT

Payee Not Liable for Interest u/s 234B Due to Payer's TDS Shortfall; Payer Responsible for Advance Tax Payment.
March 7, 2015 Case Laws Central Excise AT

Clinker Used for Captive Consumption Not Exempt under Notification No. 50/03-CE Due to Negative List Inclusion.
March 7, 2015 Case Laws Customs AT

Customs Refund Granted for EOU Export of Bonded Goods After Procedural Errors Corrected, No Interest Included.
March 7, 2015 Case Laws Income Tax AT

Verbal Transport Contracts Must Deduct TDS u/s 194C or Face Expense Disallowance u/s 40(a)(ia.
March 7, 2015 Case Laws Income Tax AT

Assessing Officer wrongly disallowed two-thirds of remuneration for charitable society members u/s 13(3) of Income Tax Act. (3.
March 7, 2015 Case Laws Income Tax AT

Section 80-IB(10) allows tax deductions for housing projects on one-acre plots, unaffected by other projects on the same land.
March 7, 2015 Case Laws Income Tax AT

Non-resident agent commissions exempt from TDS u/s 195; services outside India, no permanent establishment.
March 7, 2015 Case Laws Income Tax AT

Exemption u/s 54: Challenges in Assessing Habitability of a Residential House Built in 2009 for Tax Purposes.
March 7, 2015 Case Laws Income Tax AT

Tribunal Finds No Evidence of Undisclosed Income; No Penalty Imposed u/s 158BFA(2) on Interior Decoration Expenses.
March 7, 2015 Case Laws Income Tax AT

TPA payments to hospitals u/s 194J not subject to TDS if not claimed as income-earning expenses.
March 7, 2015 Case Laws Income Tax AT

Cash Payments for Electricity Exempt from Section 40A(3) Restrictions; AO's Addition Removed.
March 5, 2015 Case Laws Service Tax HC

Court Upholds Service Tax on Film Artists, Not Theater Artists; No Violation of Article 14 or 19(1)(g.
March 5, 2015 Case Laws Customs AT

Refund Denied Due to Unjust Enrichment; Prompt Claim and Same-Year Receipt Avoids Expenditure Recording.
March 5, 2015 Case Laws VAT and Sales Tax HC

Court Overturns Tax Evasion Penalty Due to Unreasonable Justification; No Penalty Imposed for Inaccurate Accounts.
March 5, 2015 Case Laws VAT and Sales Tax HC

High Court Grants Set-Off Benefit for Edible Oil Production Under MP VAT Despite Non-Taxable DOC By-Product.
March 5, 2015 Case Laws Income Tax HC

Settlement Commission's Immunity Orders Deemed Illegal for Overlooking Section 245-D(4) Procedure of Income Tax Act, 1961.
March 5, 2015 Case Laws Income Tax HC

Tribunal cannot reject Section 254 rectification application filed within 4 years, even if pending after expiry.
March 5, 2015 Case Laws Income Tax AT

Income from Leasing Plant or Ship for Mineral Oil Triggers Section 44BB Provisions for Tax Assessment.
March 5, 2015 Case Laws Income Tax AT

Land Acquisition: Nonagricultural Use Irrelevant; Revenue Records Key in Proving Agricultural Status u/s [X].
March 5, 2015 Case Laws Income Tax AT

Section 80P Deduction Denied for Banking Entities Due to Mutuality Principle; Only Certain Societies Eligible.
March 5, 2015 Case Laws Income Tax AT

Income from project taxed entirely in assessment year 2005-06; timing of income recognition clarified.
March 5, 2015 Case Laws Income Tax AT

Tax Tribunal Rules: No Mandatory Demat Account for Share Sale Proceeds; Unwarranted 5% Income Assessment on Disclosed LTCG.
March 5, 2015 Case Laws Income Tax AT

Forex Gains/Losses from Trading Are Revenue Items, Part of Import/Export Price Valuation.
March 4, 2015 Case Laws Service Tax HC

High Court Rules SEZ Entitled to Refund u/s 11B of Central Excise Act, Despite Notification No. 9/2009-ST.
March 4, 2015 Case Laws Central Excise AT

Semi-Finished Goods Destroyed by Fire Eligible for Duty Remission Under Central Excise Laws; No Duty Liability.
March 4, 2015 Case Laws Customs AT

Refund Granted Despite Missing Invoice Endorsement for Special Additional Duty under Notification No. 102/2007.
March 4, 2015 Case Laws Customs AT

Customs Officer Finalizes Assessment Without Speaking Order, Violating Section 17(6) in Valuation Process.
March 4, 2015 Case Laws VAT and Sales Tax HC

Tribunal's Decision on Assessee's Immediate Payment Post-August 24, 2005 Judgment Faces Scrutiny for Noncompliance Claim.
March 4, 2015 Case Laws Income Tax HC

Court Denies Interest on Excess Self-Assessment Tax Refund Due to Lack of Revenue Demand and Taxpayer Error.
March 4, 2015 Case Laws Income Tax HC

Case Remitted to Dispute Resolution Panel for Merit-Based Decision, Not Assessing Officer.
March 4, 2015 Case Laws Income Tax HC

Taxpayer Appeals Property Attachment; Jurisdictional Commissioner Must Decide Quickly Per Rule 86 of Second Schedule.
March 4, 2015 Case Laws Income Tax HC

High Court Affirms ITAT: Joint Venture Not an Association of Persons, Avoids Additional Tax Liability.
March 4, 2015 Case Laws Income Tax HC

India Development Bonds: Gifted by NRIs or Overseas Bodies, Enjoy Source Inquiry Immunity u/s 6 Conditions.
March 4, 2015 Case Laws Income Tax HC

High Court Clarifies No Automatic Registration Under IT Act Section 12AA(2) If Decision Exceeds Six Months.
March 4, 2015 Case Laws Income Tax HC

Employer's Higher TDS Deduction Sparks Debate Over Section 80C(2)(xviii) Deductions; Excess Credited in Tax Assessment.
March 4, 2015 Case Laws Income Tax HC

Tube well setup in sugar manufacturing classified as 'plant' for tax purposes; eligible for depreciation u/s 32(1).
March 4, 2015 Case Laws Income Tax AT

Article 22 of India-Switzerland DTAA: Non-resident shipping companies' tax obligations clarified for ships not linked to agency PE.

1 ....90 91 92 939495 96 97 98........ 109

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

T: Tax Incentives for Bio-Degradable Waste Management in India : Clause 1...

T: Tax Incentives for reginal development in the North-Eastern States of ...

T: Transitional Tax Incentives for Affordable Housing : Clause 142 of Inc...

T: Grandfathering Industrial Undertaking Deductions : Clause 141 of Incom...

H: Clubs and Associations Win: Retrospective Tax Amendments Struck Down, ...

F: GST Registration Dilemma: Son's Inherited Rental Property Intersects w...

A: Tax Officials Wrongly Denied Input Tax Credit, High Court Orders Reass...

A: One-Person Companies Must File Annual Returns Online via MCA Portal wi...

A: GST Reforms Reshape Tax Landscape: Invoice Reporting Changes, Economic...

A: Corporate Tax Compliance at Risk: Weak Documentation Practices Expose ...

A: Corporate Directors Face Mandatory Probe After NCLAT Upholds Section 2...

A: Coffee Board's Strategic Mission: Empowering Growers, Boosting Exports...

A: Empowering Indian Carpet Manufacturers: Strategic Export Support Throu...

A: Coconut Development Board Empowers Farmers with Comprehensive Agricult...

A: Chemical Exports Boosted: Government-Backed Nonprofit Empowers Indian ...

A: Global Environmental Organizations Unite to Combat Climate Change and ...

A: Sustainable Forest Management Framework Balances Global Standards with...

A: Forest Management Gets Green Light: Rigorous FSC Certification Ensures...

A: Forest Stewardship Council Certification Drives Sustainable Woodland P...

H: GST Rate Reduction Not Automatically Applicable: Council Recommendatio...

H: Bail Granted in Tax Fraud Case: Procedural Lapses Expose Critical Flaw...

H: Systematic Denial of Personal Hearing Violates Natural Justice, Render...

H: Taxpayers Granted Right to Rectify GST Returns Beyond Standard Timelin...

H: Flavoured Milk Tax Classification Resolved: Tariff Heading 0402 Confir...

H: Legal Challenge Rejected: Section 161 GST Application Dismissed Due to...

H: Procedural Defects in Tax Notice Invalidate SCN, HC Grants Stay Based ...

H: GST Rate Fixed at 12% for Real Estate Project Based on Original Promot...

H: Railway Infrastructure Services Blend Multiple Contract Types, Determi...

H: Cancer Diagnostic Research Services Denied GST Exemption Under Notific...

H: Textile-Based Geo-Membrane Water Proofing Material Classified Under 59...