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 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 Infrastructure Investment Plan Targets $7 Trillion... TaxTMI Finance Minister's Budget Targets 4.5% Fiscal... TaxTMI Lab Grown Diamonds Under One Carat Get Relief:... 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 High Court Upholds Right to Cross-Examine Witnesses... TaxTMI GST Council Exempts Loan Penalty Charges, Payment... TaxTMI CBDT Amends Income Tax Rules: New Guidelines for... TaxTMI High Court Reverses GST Registration Cancellation... TaxTMI High Court Upholds 200% GST Penalty for E-way Bill... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 51851 to 51900 of 78600 Records

1 ....1034 1035 1036 103710381039 1040 1041 1042........ 1572

February 14, 2017 Case Laws Income Tax AT

Interest Income on RBI Bonds Not Exempt: Does Not Qualify as Trade or Business u/ss 2(15), 11, and 12.
February 14, 2017 Case Laws Income Tax AT

Income Tax Act Exemption Denied: Non-Member Transactions and Fee Charges Must Show Profit Motive for Section 2(15) Compliance.
February 14, 2017 Case Laws Income Tax AT

TDS Not Applicable u/s 194C for Studio Hire Charges, Payments Fall Outside Contractual Obligations.
February 14, 2017 Case Laws Income Tax AT

Assessees must appeal to Tribunal, not file cross-objections, if CIT(A) doesn't adjudicate on a ground.
February 14, 2017 Case Laws Income Tax AT

TPO Fails to Prove AMP Expenses Were Non-Beneficial; Payments to Domestic Entities Not International Transactions.
February 14, 2017 Case Laws Income Tax AT

Taxpayer Penalized for Incorrect MAT Calculation u/s 271(1)(c), Failing to File Form 29B as Required by Section 115JB.
February 14, 2017 Case Laws Income Tax AT

Quantum Capital Loss u/s 73: PMS Activities Not Standalone Business, Affects Tax Loss Classification.
February 14, 2017 Case Laws Income Tax AT

Tribunal Rules Section 50C Inapplicable for Sale of Reservation Letter; Not Land or Building, Says Assessee.
February 14, 2017 Case Laws Income Tax AT

Court Rules SMS Payments Not Subject to Leasing TDS; No Equipment Use Involved in Transactions.
February 14, 2017 Case Laws Income Tax AT

Court to Decide if Computer Hire Charges Are Revenue or Capital Expenditure; TDS Certificate Excluded as Evidence.
February 14, 2017 Case Laws Income Tax AT

Assessment Order u/s 144C Challenged for Procedural Flaw, Not Jurisdictional Error, Due to Missing DRP Directions.
February 14, 2017 Case Laws Income Tax HC

Court Rules TDS Claims Can't Be Denied for Human Error in Form 15J Submission u/s 194C.
February 14, 2017 Case Laws Income Tax AT

One-Time Additional Depreciation Incentive in Section 32(1)(iia) Encourages Industrial Growth Through Liberal Interpretation.
February 14, 2017 Case Laws Service Tax HC

High Court Upholds Extension of Provisional Attachment for Service Tax Dues u/s 73C, Emphasizes Natural Justice.
February 14, 2017 Case Laws Service Tax AT

Penalty Waived for Late Tax Payment Due to Financial Hardship u/s 76 of Finance Act, 1994; Section 80 Invoked.
February 14, 2017 Case Laws Service Tax AT

Refund Approved After Initial Denial Due to Nexus Issue in Works Contract and Input Services.
February 14, 2017 Case Laws Central Excise AT

Revenue Authorities' Prejudgment in SCN Violates Natural Justice Principles in Gutkha/Pan Masala Case, Causing Miscarriage of Justice.
February 14, 2017 Case Laws Central Excise AT

No Evidence of Clandestine Stock Removal Found u/r 25; No Penalties Imposed on Assessee.
February 14, 2017 Case Laws Central Excise AT

Court Rules No Restriction on Cenvat Credit for Input Services When Claiming Depreciation u/r 4(4) of Central Excise Rules.
February 13, 2017 Case Laws Income Tax AT

Trading Liability Exists Without Written Off in Books; No Additions u/s 41(1) Despite Missing Notices.
February 13, 2017 Case Laws Income Tax AT

Assessees can write off business advances without proving exhaustive recovery efforts or absolute irrecoverability of debts.
February 13, 2017 Case Laws Income Tax HC

Court Rules Section 41(1) Inapplicable for Long-Standing 'Advance Against Export' if Liability is Acknowledged.
February 13, 2017 Case Laws Income Tax HC

Section 153C Proceedings Invalid: Seized Document Must Belong to Assessee; Section 69C Additions Also Void.
February 13, 2017 Case Laws Income Tax AT

TDS Liability: Combine Gross Receipts u/ss 44AB & 194J for Applicability; Non-Deduction Leads to Disallowance.
February 13, 2017 Case Laws Income Tax AT

Assessee with receipts under Rs. 1 crore can claim exemption u/s 10(23C)(iiiad) without income tax authority approval.
February 13, 2017 Case Laws Income Tax AT

Section 40(b) Clarified: Partnerships Can Include Karta of HUF or Individuals in Representative Roles.
February 13, 2017 Case Laws Income Tax AT

Sales Tax Department's Info Sparks Investigation; Rebuttal of Assessee's Documents Needed for Logical Conclusion.
February 13, 2017 Case Laws Service Tax AT

Appellant Not Liable for Interest and Penalty on Reversed Credit Before Use; Irregular Credit Issue Resolved.
February 13, 2017 Case Laws Service Tax AT

Cenvat Credit Allowed if Invoice Address Matches Company, Even if SIM Card is in Employee's Name.
February 13, 2017 Case Laws Service Tax AT

Refund Approved: Mistaken Service Tax Collection Adjusted, Unjust Enrichment Claim Validated.
February 13, 2017 Case Laws Central Excise AT

Cenvat Credit for Pre-Mining Activities Approved Despite Department's Argument Against Relevance to Manufacturing Process.
February 13, 2017 Case Laws Central Excise AT

Demand for Rs. 74,20,714 and Rs. 3,43,26,040 u/s 11D dismissed due to unclear excise duty status.
February 13, 2017 Case Laws Central Excise AT

No Time Limit on Availing Cenvat Credit for Inputs Received in Factory During Relevant Period.
February 13, 2017 Case Laws Central Excise AT

Cenvat Credit Allowed: Allegations of Premature Invoicing Deemed Baseless Against Recipient; Credit Upheld Despite Disputed Timing.
February 13, 2017 Case Laws Central Excise AT

Appellant Wins Refund: Price Variation Clause & Excess Duty Payment Valid Despite Provisional Assessment Denial by Department.
February 13, 2017 Case Laws Central Excise AT

Refunds Under Notification No.102/2007-Cus Valid for Goods Moved from SEZ, Not Considered Imports.
February 13, 2017 Case Laws VAT and Sales Tax HC

NEBULA Jewellery Watch Classified as Jewellery for VAT and Sales Tax, Despite Watch Mechanism Inclusion.
February 13, 2017 Case Laws Companies Law HC

Appellant accepts winding-up petition order; settles disputes with creditors, highlighting company's significant debt issues.
February 11, 2017 Case Laws Income Tax AT

Section 197 Certificate: Lower Tax Rate Deduction Not Applicable to Specified Amounts; Interest u/s 201(1A) Unjustified.
February 11, 2017 Case Laws Income Tax AT

Section 263 Revision Justified: Assessing Officer Failed to Inquire on Financial Charges and TDS Liability on Freight Charges.
February 11, 2017 Case Laws Income Tax AT

Interest u/s 234A: Consider Only Self-Assessment Tax Paid Before Due Date for Income Tax Return Defaults.
February 11, 2017 Case Laws Income Tax AT

Taxpayer Avoids Penalty u/s 271(1)(c) After Revising Return for Excess Deduction Claim on House Property.
February 11, 2017 Case Laws Income Tax HC

Voluntary Payments Not Deductible: No Obligation for License Fees and Charges to Original Allottee, Rules Court.
February 11, 2017 Case Laws Income Tax HC

Gotanagar Truck Terminus Classified as Plant, Eligible for 25% Depreciation Under Income-tax Act Sections 32 and 43.
February 11, 2017 Case Laws Service Tax AT

Court Rules Petrol Pump Construction Falls Under Works Contract Service, Not Erection Service, Per Section 65(105)(zzzza.
February 11, 2017 Case Laws Service Tax AT

Rented Vehicles for Student Transport by Schools Exempt from "Cab" Definition u/s 65(20) for Service Tax.
February 11, 2017 Case Laws Central Excise AT

CENVAT Credit Approved: Bill of Entry Not in Appellant's Name, Consignment Transferred by Principal Manufacturer.
February 11, 2017 Case Laws Central Excise HC

Excess Recovery of Excise Duty by Assessee Leads to Unjust Enrichment: Section 11D Addresses Legal Implications.
February 11, 2017 Case Laws Central Excise HC

Show cause notice issued in December 2000 deemed timely due to retrospective application of Section 11D from 1991.
February 11, 2017 Case Laws Central Excise AT

Business Denied SSI Exemption for Using "Sunflex" Brand Name, Failing to Qualify Due to Brand Association.

1 ....1034 1035 1036 103710381039 1040 1041 1042........ 1572

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Interest Charged Under Section 50 for Unpaid ITC Beyond 180 Days Per R...

F: Debate on Section 68: Can LAO Add Unexplained Cash Credits Amid Bogus ...

F: Service Provider Faces CGST Summons for Exceeding Turnover Without Reg...

F: GST Refund Denied for Input Services: Company Challenges Decision Unde...

F: Chemical Manufacturer Can Claim IGST Credit via Bill of Entry Despite ...

F: Company Must Register in Goa for GST on Rent, Pay CGST and SGST Under ...

N: India Amends Customs Notification to Ease Re-export Conditions for For...

N: India Amends Customs Rules: Reporting Timelines Shift from Monthly to ...

N: India Extends Additional Excise Duty on Unblended Diesel Implementatio...

H: Finance Bill 2025 Overhauls Tax Rules: Crypto Reporting, Loss Carry-Fo...

H: Major Customs Duty Cuts: Transport Vehicles 40% to 20%, Cars 125% to 7...

H: Income Tax Section 201 Orders Must Follow e-Appeals Process Despite Be...

H: Additional Excise Duty Timeline on Unblended Diesel Extended Under Sec...

H: Customs Rules Amendment Extends Quarterly Reporting and One-Year Compl...

H: Customs Duty Exemption Under Section 25(1) Extended to Railway Equipme...

H: Government Expands Customs Duty Exemption Under Section 25(1) for Defe...

H: Customs Duty Exemption Expanded for Manufacturing Equipment of Lithium...

H: Finance Ministry Amends Section 25(1) Customs Notification: Zero Duty ...

H: Customs Duty Exemption Extended to 37 New Pharmaceutical Drugs Under P...

H: Finance Ministry Revises India-UAE CEPA Tariffs: New Rates for Marble,...

H: Government Expands Social Welfare Surcharge Exemptions Under Customs A...

H: AIDC: while added certain goods for levy of AIDC, Customs Notification...

H: Basic Customs Duty Rates Revised: New Rates for Fish Products, Medicin...

H: Government Revises Import Duties: Metal Scrap Exempt, 70% on Vehicles,...

C: Finance Bill 2025: New Tax Regime with Revised Slabs, Concessional Rat...

T: Finance Bill 2025: Income Tax Rates Steady, Marginal Relief and Surcha...

T: Income tax rates for 2025-26 remain unchanged; see Part I of the First...

T: Income Tax Rates for Co-operative Societies Unchanged for 2025-26: Det...

T: Income Tax Rate for Firms Stays at 30% for 2025-26 as per Finance Bill...

T: Income Tax Rate for Local Authorities Unchanged at 30% for 2025-26 as ...