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 3851 to 3900 of 4703 Records

1 ....74 75 76 777879 80 81 82........ 95

February 28, 2017 Case Laws Service Tax

Printing and preparation of flex boards and subsequent delivery and mounting it in the required premises - whether the activity amounts to taxable activity under the......
February 28, 2017 Case Laws Service Tax

Classification of service - the appellants do not have work order for any mining of coal. The terms of the contract are clear to the effect that they make the site fit......
February 28, 2017 Case Laws Central Excise

Extended period of limitation - reliance upon the earlier circular subsequent to the amendment in the notification - when the very language is kept intact and there is......
February 28, 2017 Case Laws Central Excise

Manufacture - drawing of wire whether amounts to manufacture or not? - recovery u/s 11D - even if any excise duty the assessee collected from the buyers of the goods and....
February 28, 2017 Case Laws Central Excise

Valuation - Job work - merely because the appellant has manufactured medicaments on loan license basis, the valuation principle cannot be discarded - AT
February 28, 2017 Case Laws Central Excise

Limitation does not apply in case of recovery of interest. Section 11AA provides for charging the interest - the demand of interest upheld. - AT
February 28, 2017 Case Laws Central Excise

CENVAT credit - denial on the ground that the activity of drawing of wire from thicker to thinner gauge does not amount to manufacture - they have taken credit on the......
February 28, 2017 Case Laws Central Excise

The appellant under the bonafide impression did not reverse the credit after due intimation of removal of the capital goods to the Dept. In these circumstances, penalty.....
February 28, 2017 Case Laws Customs

Levy of Anti Dumping Duty (ADD) - If the DA has formed a opinion regarding correctness of the claim made by the party about confidentiality then he is within his rights.....
February 28, 2017 Case Laws Customs

Valuation of imported items - disposable cap and Halogen Lamps - there is no legal justification to conduct a market enquiry especially in the presence of comparable......
February 27, 2017 Case Laws Service Tax

Nature of collection of amount of service tax from the other branches / circles of the assessee - Collection or otherwise of the service tax from their own circles......
February 27, 2017 Case Laws Service Tax

Liability of tax - Since the appellant is not the service receiver, liability for service tax payment cannot be enforced on them. The position does not change because of....
February 27, 2017 Case Laws Service Tax

Business auxiliary services - In the absence of any such evidence to indicate that Adani Exports Ltd., had availed the services of appellant for production or processing....
February 27, 2017 Case Laws Service Tax

Classification of service - The use of device (programmable machine) for generating bills of MSEDCL cannot change the nature of the services - the service provided by......
February 27, 2017 Case Laws Central Excise

Classification of goods - carpet - falling under sub heading 5703.90 or 5703.20 - the goods in question do not consist of a ground fabric and a pile or looped surface......
February 27, 2017 Case Laws Central Excise

Valuation - related party transaction - rule 4 will lead to a determination of value which will be more consistent and in accordance with the parent statutory provisions....
February 27, 2017 Case Laws Central Excise

Reversal of CENVAT credit - at the time of availment of Cenvat Credit on inputs, the final product is dutiable, later on the final product became exempt, in such a......
February 27, 2017 Case Laws Central Excise

Clandestine removal - In the absence of the panchnama, adverse inference cannot be drawn against the respondent - further, the computer prints out are not reliable documents - AT
February 27, 2017 Case Laws Customs

Classification of imported LCD Panels for CTV - classified under CTH 9013 80 10 or under Chapter SH 8529? - classification of impugned LCD Panels to be under Tariff Item....
February 27, 2017 Case Laws Customs

Refund claim - unjust enrichment - once an assessment is provisional, it is provisional for all purposes and not necessarily provisional in respect of the particular......
February 27, 2017 Case Laws VAT and Sales Tax

Restriction on ITC credit - the firm’s registrations had been cancelled and default assessment of tax and interest under Section 32 of the Act were completed - Section......
February 27, 2017 Case Laws Income Tax

Diversion of income by overriding title - merely because the moneys flow through the assessee, it cannot be automatically inferred that it is income in the hands of the.....
February 27, 2017 Case Laws Income Tax

The assessee Trust is a revocable Trust and contribution by beneficiaries is a revocable transfer. - the income shall be taxed in the hands of the beneficiaries, i.e.......
February 27, 2017 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - benefit of telescoping granted by the Commissioner of Income Tax (Appeals) sustained - AT
February 27, 2017 Case Laws Income Tax

Penalty u/ 271(1)(c) - unexplained investment - assessee should have been careful cannot be doubted, but the absence of due care, in a case such as the present, does not....
February 27, 2017 Case Laws Income Tax

Local authority within the meaning of Section 10(20A) - whether Vidarbh Irrigation Department Corporation is a local authority? - We do not understand as to why the......
February 27, 2017 Case Laws Income Tax

TDS u/s 194A - Interest - GNOIDA - Amounts which are payable towards interest on the payment of lump sum lease premium, in terms of the Lease which are covered by......
February 27, 2017 Case Laws Income Tax

TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against.....
February 25, 2017 Case Laws Income Tax

Additional depreciation on diagnostic/service equipments claimed as a deduction u/s. 32(1)(iia) - assessee is eligible for additional depreciation on vaporizers u/s. 32(1)(iia) - AT
February 25, 2017 Case Laws Income Tax

TDS u/s 195 - charter payments (hire charges) to Foreign Shipping Companies - the amount paid by the assessee to the FSC on time charter agreement would not amount to......
February 25, 2017 Case Laws Income Tax

Deduction u/s 80IB - The assessee-firm was not manufacturing proto-type of jewellery. It has produced variety of items containing numerous designs, shape, size and......
February 25, 2017 Case Laws Income Tax

Unaccounted cash for the purchase of property - in the absence of any other corroborative evidence to establish a direct nexus, it cannot be said that the notings in the....
February 25, 2017 Case Laws Income Tax

Penalty u/s. 271(1)(c) - unexplained cash deposited in bank - revised return of income filled - penalty levied u/s 271(1)(c) cannot be sustained as the assessee had came....
February 25, 2017 Case Laws Income Tax

Depreciation on computer systems on the WDV @60% - display system - AO has reduced the depreciation rate claimed at 60% to 15% - Since assessee was already getting......
February 25, 2017 Case Laws Income Tax

TPA - ALP - Corporate Guarantee given by the assessee being a domestic transaction is outside the purview of TP provisions is claimed to be covered in favour of the......
February 25, 2017 Case Laws Income Tax

Disallowance of special discount - same is not claimed by filing revised return and claimed by way of a letter during the course of assessment proceedings - the action......
February 25, 2017 Case Laws Service Tax

Adjustment of excess service tax paid in advance - the intention of paying advance should be made clear immediately after the payment - it can be seen that the said......
February 25, 2017 Case Laws Service Tax

Refund claim - whether the refund of rebate of the tax paid on input services is to be allowed to respondent or otherwise? - In the absence of any time limit in the......
February 25, 2017 Case Laws Service Tax

100% EOU - Refund claim - rejection on the ground that the appellants are only registered under the taxable category of Information Technology Service and are not......
February 25, 2017 Case Laws Service Tax

VCES Scheme - petitioner submitted a declaration form in which he had wrongly declared that no inquiry or investigation or audit is pending against him which is a basic.....
February 25, 2017 Case Laws Central Excise

SSI Exemption - use of brand name of others - Kanachur is the name of the village and cannot be appropriated as a brand name - also, the proprietor of the appellant was.....
February 25, 2017 Case Laws Central Excise

CENVAT credit - the apex court in its various decisions has excluded only things of the type such as building or tree which get fixed to the earth - both blast furnace......
February 25, 2017 Case Laws Central Excise

The appellant had claimed that even if the lessor had availed depreciation, the CENVAT credit cannot be denied on such capital goods in the hands of lessee. The argument....
February 25, 2017 Case Laws Central Excise

Personal penalty on the Director - from the evidences as recorded and analysed in the impugned order, the role of the Director has not been specifically discussed and......
February 25, 2017 Case Laws Central Excise

CENVAT credit - duty paying documents - the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to......
February 25, 2017 Case Laws Central Excise

Valuation - packing charges - the assessee has under obligation to refund the amount of packing, which is not in dispute in the present case - the packing charge of......
February 25, 2017 Case Laws Central Excise

Valuation - freight - there is no doubt that even though the freight was paid by M/s TISCO, since invoice does not show freight separately, the freight is deemed to be......
February 25, 2017 Case Laws Central Excise

Valuation - inclusion of notional interest - The respondent paid the duty on the sale price of M/s. MFIL, which includes all the expenditure and profits of respondent as....
February 25, 2017 Case Laws Central Excise

Manufacture of readymade garments - except the part of the embroidery process, which was carried through pedal operated machine, most of the processes such as......
February 25, 2017 Case Laws VAT and Sales Tax

Questions framed by the tribunal to by answered by the High Court - though it is a mixed question and could not have been entertained in appeal unless a foundation was......

1 ....74 75 76 777879 80 81 82........ 95

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...