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 2017

Home Highlights Year 2017

Filter:

Showing 3601 to 3650 of 4703 Records

1 ....69 70 71 727374 75 76 77........ 95

March 14, 2017 Case Laws Central Excise

CENVAT credit - entire boiler which is undoubtedly capital goods - Even goods such as angles, channels, sections, etc. which are classifiable under chapter 73 and are......
March 14, 2017 Case Laws Central Excise

SSI Exemption - N/N. 8/2003-CE dated 01.03.2003 - brand name/trade name - It cannot be stated that the mark “TDPL” is a brand name owned by M/s TDPL - Benefit of SSI......
March 14, 2017 Case Laws Customs

Refund of SAD - time limitation - there is no error in the order of the Commissioner (Appeals), wherein he has directed to exclude the time for calculation of......
March 14, 2017 Case Laws Customs

Penalty u/s 112(a) of the CA, 1962 - Mis-declaration of goods - The goods stand absolutely confiscated without giving an option for redemption - The importer seems to......
March 14, 2017 Case Laws VAT and Sales Tax

Rate of tax - 4% or 12% - taking the “common parlance test”, the ballasts, boulders or chips are nothing but “mineral” under Sales Tax Act exigible to tax at the rate of....
March 14, 2017 Case Laws VAT and Sales Tax

Applicable rate of tax - Whether such fresh plea can be raised in the second appeal without the same being raised in the forums below? - the contention of the State that....
March 14, 2017 Case Laws Income Tax

Unexplained investment in land - the appellant had entered into a deal to purchase this land and subsequent gone to get it registered; the eventual seller to her had......
March 14, 2017 Case Laws Income Tax

Bogus purchases addition - The only valid argument is that there could be no sales without purchases. But the price at which the goods were purchased remained a grey......
March 14, 2017 Case Laws Income Tax

Addition u/s 37(1) - processing fees - the payment has not been made for acquiring a brand name, but for facilitating for acquisition of the brand name - by applying......
March 14, 2017 Case Laws Income Tax

Disallowance of job work expenses - payment of expenditure in cash - no specific instance of cash payment has been highlighted which has violated the provisions of......
March 14, 2017 Case Laws Income Tax

Addition of deemed dividend under Section 2(22)(e) - quantum of accumulated profits - inclusion of share premium - The share premium account cannot partake the nature of....
March 14, 2017 Case Laws Income Tax

Re-assessment - the information was restricted to cash deposits in bank account but there was no material much less tangible, credible, cogent and relevant material to......
March 12, 2017 Case Laws VAT and Sales Tax

DVAT refund - Apex Court stays the order of Delhi High Court in which the authorities were directed to process the refund claim under DVAT without seeking original paper....
March 11, 2017 Case Laws Service Tax

Refund claim - Notification No.41/2007-ST - In case the refund claim is in excess of ₹ 5 lakh, the declaration should also be certified by the Chartered Accountant....
March 11, 2017 Case Laws Service Tax

CENVAT credit - Job-work - though the job work activity was exempt under N/N. 8/2005-ST dated 01.03.2005, Job workder paid the service tax - principal have availed......
March 11, 2017 Case Laws Service Tax

Rebate claim - export of services - the claim of rebate of Service Tax under Export of Service Rules, 2005 and refund of CENVAT Credit u/r 5 of the CCR are mutually......
March 11, 2017 Case Laws Service Tax

CENVAT credit - appellants are engaged in providing services of commissioning and installation and they have availed credit only to those services which are used in the.....
March 11, 2017 Case Laws Service Tax

When the appellants sold the cars and recovered the amount including the dealers’ margin the intention was to sale the car not to provide free after sales service, Free.....
March 11, 2017 Case Laws Central Excise

Returned goods - Rule 16 - the period of six months was not provided under Rule whereas it is provided by way of trade notice which is procedural one. Under any......
March 11, 2017 Case Laws Central Excise

Manufacture - appellants have assembled the kit of bought out items - Chapter 85/87 - the activity of packing of various parts into small retail packing and sale thereof....
March 11, 2017 Case Laws Central Excise

Even for recovery of interest, no SCN is required As the statutory provisions mandate for payment of interest. The interest is piggyback of the duty demand, it goes hand....
March 11, 2017 Case Laws Central Excise

Shortage of inputs as well as finished good - without any evidence of removal of inputs and/or finished goods, merely on the basis of the difference between the excise......
March 11, 2017 Case Laws Central Excise

CENVAT credit - input service used for disposal of the press mud, a by-product, which was generated during the course of manufacture of sugar - credit allowed - AT
March 11, 2017 Case Laws Central Excise

CENVAT credit - whether the appellants are eligible to avail credit at their factory, when the entire input services have been received and utilized for their business......
March 11, 2017 Case Laws Central Excise

CENVAT credit - outdoor catering services - appellant is recovering 50% of the element of the basic value from the worker only and not the service tax - if the service......
March 11, 2017 Case Laws Central Excise

CENVAT credit - inputs - Non maintenance of records by the dealer, cannot be the ground for denial of cenvat credit - AT
March 11, 2017 Case Laws Customs

Prohibited item - import of Drone - in order to import a drone, prior clearance of the Director General of Civil Aviation and import license from DGFT is required. - HC
March 11, 2017 Case Laws Customs

Misdeclaration of imported goods - Levy of penalty - even if a concerned person has not submitted Bill of Entry, if he is found to be an abettor in illegal import,......
March 11, 2017 Case Laws Customs

The imported goods were not ‘marble’ but ‘other calcareous stones’ which the Geological Survey of India reported to be a variety of limestone without metamorphic......
March 11, 2017 Case Laws Customs

Levy of ADD - vitrified/Porcelain tiles - these Producers have a much wider relationship network than what was declared by them. This puts the whole claim and basis of......
March 11, 2017 Case Laws Customs

Benefit of N/N. 21/20102- Cus - denial on the ground that the goods which were imported are “Used Rails” in the guise of “Heavy Material Scrap” - the findings of the......
March 11, 2017 Case Laws VAT and Sales Tax

Recovery of tax dues under MVAT - priority of banks over statutory dues - the priority of the Secured Creditor who stand outside the winding up is confined to workmens......
March 11, 2017 Case Laws Income Tax

Entitlement for deduction U/s 80IB - amount under the head VKGUY [Vishesh Krishi Gram Udhyog Yojana] and on account of DEPB - these benefits do not form part of the net.....
March 11, 2017 Case Laws Income Tax

Correction of error in the return & intimation u/s 143(1) - Assessee has probably chosen a wrong path for seeking correction of the alleged error committed by the......
March 11, 2017 Case Laws Income Tax

Expenditure incurred for re- possession of the club - capital or revenue in nature - when as per the JDA, the ownership is vested in the assessee and the plot owners......
March 11, 2017 Case Laws Income Tax

Transfer Pricing (T.P) adjustments - notional interest on receivables from Associated Enterprises (A.E) - the credit period extend by the assessee to its AE is very......
March 11, 2017 Case Laws Income Tax

TPA - ALP determination - AO/TPO directed to adopt CUP method for the medical transcription services and TNMM for the software development services - AT
March 11, 2017 Case Laws Income Tax

Enterprise Resource Planning (ERP) software installed by the assessee denied on the ground of it representing capital expenditure, inadmissible u/s. 37(1) - AT
March 11, 2017 Case Laws Income Tax

Revision u/s 263 - levy of penalty u/s .271(1)(c) - CIT is not competent to direct the AO to redo the assessment with a view to initiate and levy penalty in respect of......
March 10, 2017 Case Laws Service Tax

Activity of lifting, transportation and distribution of coal - handling and distribution agent - agreement entered with NCCF for carrying out above activity - whether......
March 10, 2017 Case Laws Service Tax

Recovery of late fee u/s 70 of the FA, 1994 read with Rule 7C of the Rules - late filing of return - appellant had finished filing of he returns upto the stage of ‘Save’....
March 10, 2017 Case Laws Service Tax

Rejection of VCES - works contract service - VCES application will necessarily be hit by second proviso to Section 106 (1) ibid since it seeks to make a declaration on......
March 10, 2017 Case Laws Service Tax

CENVAT credit - Renting of cycle stand in factory - input service credit in respect of rental charges for cycle stand is not found satisfying the provisions of Rule 2(l)....
March 10, 2017 Case Laws Central Excise

Whether the Tribunal was justified in holding that irrespective of the purpose for which the duty has been granted in respect of the excess production of sugar during......
March 10, 2017 Case Laws Central Excise

MODVAT credit - indifference in the description of goods in the subject invoices - Eventually when the documents placed on record themselves point out that all types of.....
March 10, 2017 Case Laws Central Excise

Refund - appropriation - whether the appropriation of refund claim after sanctioning the same, against the confirmed demand, is proper or legal, in a case where an......
March 10, 2017 Case Laws Central Excise

Valuation - related party transaction - The sale to or through an interconnected undertaking cannot be treated as sales made through related persons. Therefore, the......
March 10, 2017 Case Laws Central Excise

Clandestine removal - job-work - The supply of the material for job work was nowhere recorded in any of the records of the appellant nor any document was issued.......
March 10, 2017 Case Laws Central Excise

Valuation - Job work - cost construction method - The short payment of duty is not due to the malafide intention of the respondent but for the reason the principal......
March 10, 2017 Case Laws Central Excise

Refund claim - As the appellant were not having the original invoices at the time of procurement of inputs, therefore, appellant had to pay duty through PLA after......

1 ....69 70 71 727374 75 76 77........ 95

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

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 ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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