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 Finance Bill 2025 Overhauls Tax Rules: Crypto... TaxTMI Major Customs Duty Cuts: Transport Vehicles 40% to... TaxTMI Finance Ministry Amends Section 25(1) Customs... TaxTMI Customs Duty Exemption Extended to 37 New... TaxTMI Government Expands Social Welfare Surcharge... TaxTMI AIDC: while added certain goods for levy of AIDC,... TaxTMI Basic Customs Duty Rates Revised: New Rates for... TaxTMI Government Revises Import Duties: Metal Scrap... TaxTMI Government Amends Customs Notification 27/2011 To... TaxTMI Finance Bill 2025 to Amend Tax Laws and Customs... TaxTMI Late Fee Under Section 47(2) Applies Until Complete... TaxTMI Penalties Under Section 74 CGST Act Upheld For... TaxTMI Government Removes Import Restrictions on Patrol... TaxTMI Charitable Trust's Marriage Hall Must Pay GST and... TaxTMI Maharashtra GST Authority Cannot Proceed with Show... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 49751 to 49800 of 78621 Records

1 ....992 993 994 995996997 998 999 1000........ 1573

July 8, 2017 Case Laws Income Tax HC

Reopening Property Assessment: Higher Stamp Duty Doesn't Prove Extra Payment Beyond Sale Deed Consideration.
July 8, 2017 Case Laws Income Tax HC

High Court Allows "Mark to Market" Loss Claim; CIT(A) Disallowance Overturned Due to Lack of Evidence.
July 8, 2017 Case Laws Income Tax AT

No Penalty u/s 271(1)(c) for Genuine Book Entries Made Without Intent to Deceive in Income Tax Act.
July 8, 2017 Case Laws Service Tax SC

Chit Fund Activities Exempt from Service Tax Between June 15, 2007, and June 30, 2012, Not Classified as Banking Services.
July 7, 2017 Case Laws Service Tax AT

Income from 'trade margin' in business auxiliary services is payment for services, not trading profit, without goods ownership.
July 7, 2017 Case Laws Central Excise AT

Appellant's Omission of Debit Note in Duty Calculation Raises Concerns Over Product Development Cost Inclusion in Valuation.
July 7, 2017 Case Laws Central Excise AT

Refund Denial: CENVAT Credit Accumulation Not Covered by Rule 5 of CENVAT Credit Rules, 2004.
July 7, 2017 Case Laws Customs AT

Misdeclaration of Car's Manufacture Year Leads to Duty Benefit; Customs Act 1962 Section 28 Invoked for Recovery.
July 7, 2017 Case Laws Indian Laws HC

High Court Clarifies: Each Dishonored Cheque u/s 138 is a Separate Cause of Action, Not a Single Transaction.
July 7, 2017 Case Laws Income Tax AT

Assessee Must Prove Coercion to Retract Voluntary Stock Surrender Statement; Burden of Proof on Assessee.
July 7, 2017 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) Confirms Technical Fees for Design and Tooling as Revenue Expenditure.
July 6, 2017 Case Laws Income Tax AT

Software Upgrade Costs After Merger for Oracle Reporting Classified as Revenue Expenditure.
July 6, 2017 Case Laws Income Tax HC

Sale Deed Required for Legal Transfer of Property; Ownership Claims Invalid Without Registration Under Transfer of Property Act.
July 6, 2017 Case Laws VAT and Sales Tax HC

Insect killer products classified separately under Insecticides Act, not covered by Entry 20 of IV Schedule for VAT.
July 6, 2017 Case Laws Central Excise AT

EOU Case: Actual Burning Loss of 15% vs. Permissible 7.5% Shows SION Norms Not Strictly Applicable in Manufacturing.
July 6, 2017 Case Laws Service Tax AT

CENVAT Credit Recovery u/r 14 Targets Manufacturers or Service Providers, Not Input Service Distributors. No Show-Cause Notices Allowed.
July 6, 2017 Case Laws Service Tax AT

Service Tax Show Cause Notice Challenged: Executive Must Ensure Valid Basis Before Issuance Due to Missing Charge Elements.
July 6, 2017 Case Laws Service Tax AT

Refund Claim for Export Services Approved Due to Lack of Contesting Evidence on Port and Warehousing Services.
July 6, 2017 Case Laws Service Tax AT

Service tax demand dismissed; adjustments u/r 6(4B)(ii) permissible beyond immediate following month or quarter.
July 5, 2017 Case Laws Income Tax HC

Section 43D: Tax Deductions for NPAs Differ from NHB Standards; Separate Frameworks for Income Tax and NPA Classification.
July 5, 2017 Case Laws Income Tax HC

Unclaimed Guarantee Reserve Account funds now taxable as income after conversion from deposits.
July 5, 2017 Case Laws Customs AT

Appellant Challenges Inclusion of Film Royalties in Customs Valuation, Citing Lack of Findings on Supplier Relationship.
July 5, 2017 Case Laws Central Excise AT

Refund Allowed for Excess Duty Paid: No Sale to Sister Concern, Revenue's Argument Rejected.
July 5, 2017 Case Laws Service Tax AT

Swimming Pool Cleaning Services for Pimpri Chinchwad Municipal Buildings Exempt from Service Tax Requirement.
July 5, 2017 Case Laws Service Tax AT

RTO Registration Fees Not Classified as Business Support Services for Service Tax Purposes.
July 4, 2017 Case Laws Central Excise HC

Extended Limitation Period Needs Evidence of Fraud or Collusion, Not Just Non-Disclosure Without Legal Obligation.
July 4, 2017 Case Laws Customs HC

High Court Affirms Customs Inspector's Misconduct for Misdeclaration of Goods; Disciplinary Penalty Justified.
July 4, 2017 Case Laws Customs AT

Unjust Enrichment Bar Not Applicable: Importer Entitled to Refund on Captively Used Capital Goods.
July 4, 2017 Case Laws Income Tax HC

AO Can Penalize for Unpaid Taxes, But Penalty Cannot Exceed Tax Arrears, Excluding Section 220(2) Interest.
July 4, 2017 Case Laws Income Tax AT

No Penalty Imposed for Derivatives Trading: Assessee's Bona Fide Belief and Explanation Accepted u/ss 271B and 273B.
July 3, 2017 Case Laws Income Tax AT

Taxpayer Cannot Challenge Jurisdiction in Appeal Due to Lack of Initial Objection to Income Tax Officer.
July 3, 2017 Case Laws Income Tax AT

Business Expenditure Claim Denied: Agents Lacked Product Knowledge and Connections, Commission Unjustified, Ruling Against Assessee.
July 3, 2017 Case Laws Income Tax AT

Cash Loan Repayment Penalty u/s 271E: Liberal Interpretation of "Reasonable Cause" in Section 273B Urged to Avoid Penalties.
July 1, 2017 Notifications Central Excise

GST Transition: Key Updates on Credit Transfer Document u/r 15(2) of CCR, 2017 and Central Excise Notifications.
June 28, 2017 Notifications GST

IGST on Certain Goods and Lotteries Must Be Paid by Recipient via Reverse Charge Method (RCM.
June 28, 2017 Notifications GST

The official introduction date for the Goods and Services Tax (GST) has been set as July 1, 2017.
June 28, 2017 Notifications GST

GST Council Revises Turnover Limit for Composition Levy under CGST; Restricts Certain Items to Improve Compliance.
June 28, 2017 Case Laws Service Tax AT

Tractor Manufacturer Liable for Service Tax on Know-How for '3600 Model' Transmission via Reverse Charge Basis.
June 28, 2017 Case Laws Central Excise AT

Supplies to SEZs from Domestic Tariff Area units are deemed exports; Rule 6 of CENVAT Credit Rules not applicable.
June 28, 2017 Case Laws Central Excise AT

Rule 9(1) Allowed CENVAT Credit on Supplementary Invoices; No Distinction Between Invoice Types During Dispute Period.
June 28, 2017 Case Laws Customs HC

Court Rejects Appeal: Bronopol Import Restrictions u/s 5 of Foreign Trade Act Are Binding, Not Just Executive Instructions.
June 28, 2017 Case Laws Customs AT

Customs Authorities Exceeded Jurisdiction by Confiscating Gold Bars in SEZ; Proceedings Declared Invalid.
June 28, 2017 Case Laws Income Tax AT

Interest Waiver Not Claimed as Expenditure; No Basis for Liability Cessation or Business Benefit.
June 28, 2017 Case Laws Income Tax AT

Assessing Officer Must Prove Falsity of Agricultural Income Forms Through Investigation if Authenticity is Questioned.
June 28, 2017 Case Laws Income Tax AT

Interest from Past Years Can Be Included in Acquisition Cost for Capital Gains Calculation u/s 48.
June 27, 2017 Case Laws Income Tax AT

Penalty u/s 271(1)(b) Overturned Due to Lack of Evidence on Notice Service Date u/s 142(1.
June 27, 2017 Case Laws Income Tax AT

Income Accepted u/s 44AF; Additional Income in Subsequent Order Deemed Unsustainable After Initial Assessment Review.
June 27, 2017 Case Laws Service Tax AT

Refund Claim Upheld: Service Tax Payment Evidence Acceptable Without Proof of Provider's Government Payment Under Notification 41/2007-ST.
June 27, 2017 Case Laws Service Tax AT

Court Rules: Branch Office Not an Associated Enterprise; Tax Rules on Service Consideration Don't Apply Here.
June 27, 2017 Case Laws Service Tax AT

CBEC Circular: Interconnection Usage Charges Exempt from Service Tax on Telephone Services, Not Considered Telecommunication Service Charge.

1 ....992 993 994 995996997 998 999 1000........ 1573

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST Applies to Tenancy Rights Transfers; Stamp Duty Doesn't Exempt Tra...

F: GST Registration Required for GTA Services Under RCM Invoice Unless Ex...

F: DTA Client Must Register Solar Plant in SEZ Separately Under CGST Act;...

F: GST Implications for Punjab Company Renting Goa Property: IGST or CGST...

F: Debate on Refunds of Accumulated Cess for IGST-Paid Exports: Should Po...

N: Correction to Customs Notification: Code "20042110" Updated to "220421...

A: Finance Bill 2025 Revamps Customs Act: Amendments to Sections 18, 18A,...

A: Understanding India's Import Process: Key Steps, Importer Code, and Cu...

A: Finance Bill 2025: New Section 18A Allows Post-Clearance Entry Revisio...

A: Finance Bill 2025 Amends GST Act: New Definitions, Unique ID Mark, Inp...

A: India and Pakistan Clash Over Basmati Rice GI Tag, Debating Regional I...

A: Charitable Trust's GST Evasion Confirmed: Court Upholds Liability and ...

A: Choosing Between LLP and Pvt Ltd in India: Tax, Compliance, and Manage...

A: Fragrance Trademarks Face Challenges in India Due to Graphical Represe...

A: India's GI Tags Protect Unique Regional Products Like Basmati Rice and...

A: Understanding IP Infringement: Key Differences in Patents, Trademarks,...

A: India's IPR Laws: Safeguarding Innovation and Exclusive Rights for Cre...

F: Service provider must register for GST; Composition Scheme under Secti...

H: Penalty Under GST Act Section 129(3) Upheld for Detained Machine Due t...

H: Tax Credit Cannot Be Claimed Under CGST Act Section 140(5) For Capital...

H: Services to GPSSB and GPSC for recruitment and selection not exempt un...

H: Mixed Flour Preparations for Indian Snacks Attract 18% GST Under HSN 2...

H: Tax Penalty Upheld: Business Owner Concealed Income Through Inflated S...

H: Assessment Order Under Section 143(3) And 144B Valid Without Draft Ord...

H: Tax Reassessment Against Dissolved Company Struck Down for Violating S...

H: Typographical Error in Section 148 Notice Address Won't Invalidate IT ...

H: Penalties Waived For Cash Loans Under Section 269SS Due To Genuine Fin...

H: Tax Officials Cannot Reopen Assessment Based Only On Investigation Win...

H: Share Capital Addition Under Section 68 Deleted After Subscribers Prov...

H: Assessment Order Invalidated Due to Missing Mandatory Notice Under Sec...