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 4751 to 4800 of 5427 Records

1 ....92 93 94 959697 98 99 100........ 109

February 26, 2015 Case Laws Customs

Classification - import of Inca Inchi Oil in soft vegetarian Gel Capsules - merely because a product possess certain natural properties, it cannot be said to fall under....
February 26, 2015 Case Laws VAT and Sales Tax

Classification of Pressure cooker under Assam Value Added Tax Act, 2003 - it does not come within the ambit of Entry No.6 of Part-A General of the Second Schedule -......
February 26, 2015 Case Laws VAT and Sales Tax

Deferment & Exemption from sales tax - Mode of computation of notional sale tax liability - The proviso cannot whether by interpretation or by reference to the......
February 26, 2015 Case Laws Income Tax

Revenue authorities cannot change the character of receipt from General Reserve to share premium Reserve and tax the same u/s 56(1) - AT
February 26, 2015 Case Laws Income Tax

Penalty 271(1)(c) - Whether or not a person has acted bona fide reflects the state of his mind in respect of his conduct, and, therefore, the assessee has his inherent......
February 26, 2015 Case Laws Income Tax

Deduction u/s. 80IB(10) - AO has proceeded on surmises that assessee was increasing the profits of 80IB(10) units and decreasing the profits of non-80IB units to gain......
February 26, 2015 Case Laws Income Tax

The residential and commercial plots allotted to the appellant in lieu of in lieu of the acquisition - assessee has sold converted plots in the same financial year - AO.....
February 26, 2015 Case Laws Income Tax

Discounting the maturity value of loan portfolio on assignment to commercial banks - amount of discounted future interest received by assessee during the year is taxable....
February 25, 2015 Case Laws Service Tax

Sale of space of advertisement services - appellant's product KALDARSHIKA cannot be termed as a business directory, yellow pages or trade catalogue; hence it is to.....
February 25, 2015 Case Laws Central Excise

Penalty of ₹ 10,000 imposed on the adjudicating authority / Commissioner for passing irresponsible adjudication orders defying the Tribunal's direction and......
February 25, 2015 Case Laws Central Excise

For categorizing a service as 'input service' covered by Rule 2(l) of Cenvat credit Rule 2004, what is relevant is as to whether it has nexus with the......
February 25, 2015 Case Laws Central Excise

Duty demand u/s 11D - merely from the contract terms that providing that the price at which the pipes are to be supplied shall be inclusive of all the taxes, it cannot......
February 25, 2015 Case Laws Customs

Levy of anti dumping duty - Authority has accepted all the information furnished by the appellant, and in respect of their exports determined a negative dumping margin.....
February 25, 2015 Case Laws VAT and Sales Tax

Cancellation of registration certificate - if there was evidence and material to indicate that the Appellant in collusion with the hawala operators perpetrated a fraud.....
February 25, 2015 Case Laws VAT and Sales Tax

Denial of balance 10% refund claim - once the refund in part is made, the refund for the balance amount is required to be made and there is no question of applying......
February 25, 2015 Case Laws Income Tax

Surrender of sub-tenancy right - capital gain v/s casual income - it cannot be treated as a casual and nonrecurring receipt under section 10(3) and subject to tax under....
February 25, 2015 Case Laws Income Tax

Registration u/s 12AA - Amendment of the trust deed - when the power has been given to the trustees by the settler, no further power basically from the civil court is......
February 25, 2015 Case Laws Income Tax

Unexplained expenditure - Hence, taxing M/s Pathik Construction on this account does not arise as no payment has been made by the assessee firm in cash. Therefore,......
February 25, 2015 Case Laws Income Tax

Disallowance u/s 14A - Since no dispute has been raised with regard to the computation of disallowance as per rule 8D - Order of the AO confirmed - AT
February 25, 2015 Case Laws Income Tax

The assessee has not given the possession of the property in question to the developer for F.Y. 2008-09 (A.Y. 2009-10) and hence, there is no transfer within the meaning....
February 25, 2015 Case Laws Income Tax

Assessee Bank is entitled to value all the investment at cost prices or market value whichever is lower by treating such investment as stock-in-trade, thus depreciation allowed - AT
February 24, 2015 Case Laws Central Excise

Goods manufactured before the cut of date - entry in RG-1 register as proof - once the stock, as declared in the register, has been verified and accepted, then, the......
February 24, 2015 Case Laws Central Excise

Cutting of carpet rolls into smaller sizes and subjecting such cut sizes to a process of stitching linings at the edges would not amount to manufacture nor result in......
February 24, 2015 Case Laws Central Excise

CENVAT Credit taken on differential duty paid based on supplementary invoice - admittedly the assessment at the end of principal manufacturer was provisional and was......
February 24, 2015 Case Laws Customs

Refund rejected - even if more than one claim in a month is filed the same can not be denied only because of the reason that circular prescribed only one refund claim in....
February 24, 2015 Case Laws Customs

Confiscation of Hydrogenated Vegetable oil - Non compliance with the provisions of Prevention of Food Adulteration Act, 1954 - prohibited goods - Confiscation upheld but....
February 24, 2015 Case Laws VAT and Sales Tax

Refund of amount deposited as the Entry Tax - the petitioner was not liable to pay any Entry Tax on Carbon Black Feed Stock (CBFS) - refund allowed with 12% interest - HC
February 24, 2015 Case Laws VAT and Sales Tax

Denial of refund claim - Excess tax paid - Section 40 of UP VAT - the contention of the revenue that since no order of refund was passed by the appellate authority, the.....
February 24, 2015 Case Laws Companies Law

Admissibility of Winding up application - Non payment to bond holder on maturity - Interest of public - it would not be in the fitness of things to admit the petition......
February 24, 2015 Case Laws Indian Laws

Cheque dishonoured - Section 138 of the Negotiable Instrument Act - complainant had no source of income to lend a sum of ₹ 14 lakhs to the accused and he failed to....
February 24, 2015 Case Laws Income Tax

The amounts which were paid by the assessee for the purpose of purchase of its shares, to its shareholder for subsequent cancellation was an expenditure incurred only to....
February 24, 2015 Case Laws Income Tax

Lifting of the corporate veil - Liability of directors - competent officer to formulate the ground and thereafter, to give a notice for treating the company as private......
February 24, 2015 Case Laws Income Tax

Deduction in respect of lorry charges paid in cash exceeding ₹ 20,000 under section 40A(3) denied - If the assessee has to claim exemption under section 40A(3),......
February 24, 2015 Case Laws Income Tax

Liability to pay TDS on freight charges - disallowance u/s 40(a)(ia) - The intention of the assessee was wrong - Tribunal did not err with reference to disallowance......
February 24, 2015 Case Laws Income Tax

Violation of the principles of natural justice - AO showed undue hurry in concluding the assessment proceedings, even though the time limit for completing the same was......
February 23, 2015 Case Laws Central Excise

Benefit of exemption under notification in respect of playing cards as sports goods - the term ‘sports goods’ used in the notification is of wide purport and does cover....
February 23, 2015 Case Laws Service Tax

Penalty u/s 76, 77 & 78 - when objection has been raised during the course of audit, service tax has been paid by the appellant and later-on interest was also paid to......
February 23, 2015 Case Laws Central Excise

Area based exemption in Jammu & Kashmir - Denial of Cenvat Credit - Labeling / relabeling & Repacking of imported goods being Coco Butter and Coco Powder is a......
February 23, 2015 Case Laws Central Excise

Re-credited Cenvat account - Suo Motu credit - assessee can avail the amount lying to their credit in the deemed credit register after having succeeded before the......
February 23, 2015 Case Laws Customs

Refund of Excess duty claimed beyond one year - A person to whom money has been paid by mistake by another person, becomes at common law a trustee for that other person.....
February 23, 2015 Case Laws Customs

Export of graphite blocks - graphite of nuclear grade - Prohibited goods - offence committed assumes significant dimension in the context of nuclear terrorism. -......
February 23, 2015 Case Laws Customs

Advance license for deemed export - Compacting process of bulk drugs is a manufacturing process or not - The definition of 'manufacture' of the Exim Policy is......
February 23, 2015 Case Laws Income Tax

Legality of notice u/s 133(6) - The information sought is under section 133(6) and has nothing to do with any of the provisions of the Co-operative Societies Act - HC
February 23, 2015 Case Laws Income Tax

The samples were given to the foreign agents in person during their business exploratory visit in India and the same would fall under the expenditure laid out or......
February 23, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - there is concealment of income from the HUF, i.e., knowingly the assessee furnished inaccurate particulars of income for computation......
February 23, 2015 Case Laws Income Tax

Applicability of provisions of section 43B to interest payable on purchase duty - whether interest is a part and parcel of tax liability? - Held Yes, cannot be allowed......
February 23, 2015 Case Laws Income Tax

Set off and carried forward of long-term capital loss against the long-term capital gain - if the loss arising in the previous year was under a head not chargeable to......
February 23, 2015 Case Laws Income Tax

Depreciation of 10% on 'creche building' - For the purpose of increasing efficiency, productivity of the women employees were engaged in the factory, creche is......
February 23, 2015 Case Laws Income Tax

Reopening of assessment - The mere fact that the assessment order does not discuss the issue of deduction under section 80-IA(4) of the Act would not lead to the......
February 23, 2015 Case Laws Income Tax

Registration under section 12A - Commissioner could not grant registration with retrospective effect. If that be so, the Commissioner could have granted registration......

1 ....92 93 94 959697 98 99 100........ 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...