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 Goods matched documents like e-way bill and... TaxTMI NRI's unexplained mutual fund investment & capital... TaxTMI Land sale profit: Business income or long-term... TaxTMI Lending business earned interest spread, no... TaxTMI Money laundering case: Balancing PMLA bail... TaxTMI Export of service partly performed outside India... TaxTMI Technical testing firm wins CENVAT credit case;... 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 Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

Filter:

Showing 1251 to 1300 of 4703 Records

1 ....22 23 24 252627 28 29 30........ 95

August 28, 2017 Case Laws Central Excise

CENVAT credit - input services - installation, repair and maintenance service of wind mill - a distinct unit and situated at a place away from the factory of manufacture....
August 28, 2017 Case Laws VAT and Sales Tax

Withdrawal of appeals - Amnesty Scheme - In order to get the benefit of the Scheme, the Appeals had to be withdrawn. Once the benefit was such a scheme was not extended,....
August 26, 2017 Case Laws Income Tax

Constitutional validity of the amendment to Section 142(2A) - arbitrary powers of AO - special audit of accounts - it was contended that sch unguided discretion, having.....
August 26, 2017 Case Laws Income Tax

Unexplained cash deposit in assessee’s bank account - proof of primary activities for earning agricultural income - In absence of any reliable and cogent material, claim....
August 26, 2017 Case Laws Income Tax

Tribunal is custodian of the 1961 Act and is the last fact finding authority vested with powers of wide amplitude to enforce implementation of the provisions of the 1961 Act.
August 26, 2017 Case Laws Income Tax

LTCG - Just by mentioning in block of asset that too with Zero depreciation rate should not change nature of the asset. Ultimately the facts remain that no benefit of......
August 26, 2017 Case Laws Indian Laws

Complaint u/s 138 - The presumption under Section 139 of the Act, is always in favour of the complainant. Though it is a rebuttable presumption, the rebuttal has to come....
August 26, 2017 Case Laws Service Tax

Classification of services - as per the agreement, they have to pay royalty @ 3% on local sales and 7.5% on export sales of the equipment/parts manufactured and sold -......
August 26, 2017 Case Laws Service Tax

00% EOU - Refund claim - export of services - cenvat credit - whatever service improves the quality of output service, the same has to be held as availed in connection......
August 26, 2017 Case Laws Service Tax

Export of services - promotion and marketing of spares and accessories of Yamazaki Mazak Trading Corporation, Japan(YMTCJ) and they have received commissioner from YMTCJ....
August 26, 2017 Case Laws Central Excise

Deemed manufacture - pasting of sticker on the imported product to indicate the name of the importer and MRP which is the requirement under the Standards of Weights and.....
August 26, 2017 Case Laws Central Excise

SSI exemption - Use of brand name of others - The use of the moulds by appellant bearing the mark RKI is only on account of the fact that these moulds were obtained from....
August 26, 2017 Case Laws Central Excise

Denial of the benefit of exemption - Goods imported not used for intended purpose - the expression "for use" must mean "intended for use".
August 26, 2017 Case Laws Central Excise

Excisability/Marketability - Intermediate goods - Revenue has failed to prove that sugar solution/sugar syrup in question is marketable and in the absence the said......
August 26, 2017 Case Laws Income Tax

TDS u/s 194C OR u/s. 194J - payments to various T.V channels for broadcasting its serials during fixed time slots - tds liability on telecasting fees paid - the same......
August 25, 2017 Case Laws Central Excise

CENVAT credit - capital good - Merely because SPM system is not specifically within the factory, but it is outside the factory, still required to be treated as “capital.....
August 25, 2017 Case Laws Central Excise

Refund claim - The adjudication cannot be done in piece meal and the appellant having succeeded in the first round of litigation, the Department cannot raise,......
August 25, 2017 Case Laws Central Excise

Classification of goods - Manifold Business Forms & Interleaved Carbon Papers - whether classified under CTH 48 or CTH 49? - Interleaved with Carbon was classifiable......
August 25, 2017 Case Laws Central Excise

Classification of Controller and Field Interface Board - - since for the control panel there is an independent tariff entry under Chapter Heading 8537, it will merit......
August 25, 2017 Case Laws Central Excise

Remission of duty - What is provided under Chapter 18 of the C.B.E. & C.’s Central Excise Manual cannot be said to be procedural condition of technical nature. It is......
August 25, 2017 Case Laws Customs

Refund of SAD - the invoices have been raised prior to issuance of out of charge order issued by the customs authorities - mere issue of invoice itself does not prove......
August 25, 2017 Case Laws Income Tax

Reopening of assessment - Assessing Officer relies on material which was not part of the assessment proceedings and which material was provided by the investigation wing....
August 25, 2017 Case Laws Income Tax

TPA - international transaction of ‘Purchase of finished goods’- Whether RPM is the most appropriate method? - - As the assessee in the instant case is directly engaged.....
August 25, 2017 Case Laws Income Tax

Disallowance of stamp duty charges paid at the time of registration of rent agreement - the same were in the nature of revenue expenses in the absence of any capital......
August 25, 2017 Case Laws Income Tax

Reopening of assessment - AO has invoked the jurisdiction u/s 147 of the Act without completing original enquiry initiated u/s 143(2) - such proceeding is irregular and illegal
August 24, 2017 Case Laws Service Tax

Renting of immovable property - whether renting of immovable property for commercial use given by the appellant being a charitable hospital is liable for service tax......
August 24, 2017 Case Laws Service Tax

Cargo handling services - whether the shifting and loading of railway sleepers within the factory premises a service provided by the respondent would be chargeable to......
August 24, 2017 Case Laws Central Excise

Cenvat Credit - since the process of converting cylinders into scrap does not result into manufacture, the appellant required to reverse the credit availed under......
August 24, 2017 Case Laws Central Excise

Adjustment of refund granted against the outstanding interest on the supplementary invoices - there is no adjudication order passed to demand interest against the......
August 24, 2017 News Indian Laws

An invasion of life or personal liberty (right of privacy) - The legitimate aims of the state would include for instance protecting national security, preventing and......
August 24, 2017 News Indian Laws

Like other rights which form part of the fundamental freedoms protected by Part III, including the right to life and personal liberty under Article 21, privacy is not an absolute right.
August 24, 2017 Case Laws Indian Laws

Whether there is any fundamental right of privacy under the Indian Constitution - Held Yes - An invasion of life or personal liberty must meet the three-fold requirement - SC
August 24, 2017 Case Laws Customs

100% EOU - Absolute Confiscation - import of restricted item - R-22 Gas - Import shall be governed by the valid license existing at the time of import of goods,......
August 24, 2017 Case Laws Companies Law

Trials of offences under the SEBI Act, consequent upon the 2014 Amendment Act, would stand jurisdictionally transferred for trial to a Special Court, irrespective of......
August 24, 2017 Case Laws Income Tax

Grant of depreciation to an entity seeking exemption u/s 11 - Explanatory Memorandum makes it applicable only w.e.f. A Y 2015-16 and application of the amendment......
August 24, 2017 Case Laws Income Tax

Accrual of income - subscription income received in advance - consultancy services and publishing of magazine - assessee is following mercantile system of accounting -......
August 24, 2017 Case Laws Income Tax

Expenditure incurred on obtaining a technical report - Power grade coal is the existing business of the assessee. This means improvement in the coal beneficiation......
August 24, 2017 Case Laws Income Tax

Addition towards Licence expenses - The invoice value was shown as its income and the amount paid to its AE was shown as Licence fee expenditure in its Annual accounts......
August 24, 2017 Case Laws Income Tax

P.E. in India - SIPL was an independent agent under Article 5(6)of the tax treaty between India and Holland, that the activities of the agent were carried out in its......
August 23, 2017 Case Laws Service Tax

Reverse charge mechanism - the appellant cannot be held as a service recipient since foreign broadcaster is engaged in up-linking signals to a satellite outside India......
August 23, 2017 Case Laws Service Tax

CENVAT credit - activity of trading - Rule 6 (3) of CCR, 2004 - The Revenue’s appeal will succeed to an extent of reversal of cenvat credit for normal period along with.....
August 23, 2017 Case Laws Customs

Anti-dumping duty - request for Sunset Review (SSR) turned down - there would be irretrievable injustice given the fact that on the expiry of the day, (i.e. tomorrow......
August 23, 2017 Case Laws Customs

Claim of Duty Drawback - Period of limitation - the shipping bill itself cannot be construed to be an application for drawback within the meaning of Rule 5(1) of the Rules of 1995 - HC
August 23, 2017 Case Laws VAT and Sales Tax

Concessional rate of tax - CST - Such goods, which were purchased for a particular type of end use, have been sold away to the registered dealer and hence, this......
August 23, 2017 Case Laws Income Tax

Addition u/s 69C - CIT(A) confined the addition to only 5% of the amount spent on purchases based on past record of profits - as the provision of Section 69C is not......
August 23, 2017 Case Laws Income Tax

Exemption u/s 10(26B) - The assessee which is financed and established by the Government for promoting the interest of the members of the scheduled tribes living in the.....
August 23, 2017 Case Laws Income Tax

Claim of deduction u/s 80IB - There is inextricable link between the manufacturing activity, payment of Central Excise Duty and its refund. - deduction allowed.
August 23, 2017 Case Laws Income Tax

The payments made by the assessee towards AMC for pest control did not involve any professional or technical services, but as definitely there was a contract of work,......
August 23, 2017 Case Laws Income Tax

TDS u/s. 194J - as ‘Web Hosting Charges’ can safely be construed as a facility which is provided to facilitate hosting of a website, therefore, the fee provided by the......
August 23, 2017 Case Laws Income Tax

Eligibility for claiming deduction u/s. 80P - fulfillment of principal objective of providing agricultural credits to members - a Primary Agricultural Credit Society......

1 ....22 23 24 252627 28 29 30........ 95

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: GST on Solar Plant

F: ITC on Inward supplies availed in the next Financial Year

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...