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 to Amend Tax Laws and Customs... TaxTMI Late Fee Under Section 47(2) Applies Until Complete... TaxTMI Exporters Claiming RoDTEP Benefits Over Rs. 1 Crore... 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 52301 to 52350 of 78600 Records

1 ....1043 1044 1045 104610471048 1049 1050 1051........ 1572

January 12, 2017 Case Laws Income Tax AT

Strict Interpretation of Tax Laws: Apply Tax if Subject Meets Literal Provision Meaning, No Court Hardship Consideration.
January 12, 2017 Case Laws Income Tax AT

Registration u/s 12AA Withdrawn for Profit-Driven Activities, Not Meeting Charitable Purpose u/s 2(15) of Income Tax Act.
January 12, 2017 Case Laws Income Tax AT

Non-resident without PAN subject to 11.33% TDS u/s 115A(1)(b), not 20%, per section 195.
January 12, 2017 Case Laws Income Tax AT

Taxpayer Wins Deduction u/s 54: Joint Property Purchase with Spouse Qualifies When Funded Solely by Taxpayer.
January 12, 2017 Case Laws Income Tax AT

TDS for Skilled Professional Services in Hospital Electrical Systems Correctly Deducted Under Income Tax Act Section 194C.
January 12, 2017 Case Laws Service Tax AT

Excess Baggage Charges Part of Air Transport Service; Service Tax on Them Unjustified, Not "Transfer of Goods.
January 12, 2017 Case Laws Service Tax AT

EOU's Refund Claim Approved for Essential Input Services Linked to Output Services u/s.
January 12, 2017 Case Laws Service Tax AT

Jaipur Authority Can't Demand Service Tax Without Proof of Services in Their Jurisdiction, Based on Income-Tax Returns Alone.
January 12, 2017 Case Laws Service Tax AT

Interior Decorator's Service: Focus on Advice and Consultancy, Not Construction Work, per Statutory Definition.
January 12, 2017 Case Laws Central Excise AT

Refund Claims Allowed for Turnover Discounts via Credit Notes; Addresses Unjust Enrichment in Central Excise Rules.
January 12, 2017 Case Laws Central Excise AT

Demand for CENVAT Credit Differential on MS Wire Nullified Due to Limitation Period Expiry.
January 12, 2017 Case Laws Central Excise AT

Garneting/Carding Not Manufacturing Despite Chapter Note 3; Classification Unchanged by Case Law and Excise Updates.
January 11, 2017 Case Laws Income Tax AT

Revenue Authority's Inconsistent Stance on Share Sales: Accepted Purchases, Denied Sales as Unexplained Cash Credit u/s 68.
January 11, 2017 Case Laws Income Tax AT

TDS Deduction on Non-Resident Payments Complies with Section 115A(1)(b) and DTAA Rates, No Residency Dispute.
January 11, 2017 Case Laws Income Tax AT

Assessee penalized u/s 271(a)(c) for failing to disclose interest income; explanation deemed not bona fide.
January 11, 2017 Case Laws Income Tax AT

Penalty u/s 271 Not Automatic for Disallowed Interest: No Inaccurate Income Reporting u/s 14A.
January 11, 2017 Case Laws Income Tax AT

Commission Payments to Staff Exempt from TDS u/s 40(a)(ia), No Extra Tax Liability Imposed.
January 11, 2017 Case Laws Income Tax HC

Court Approves Section 80IC Deduction for Manufacturing Processes of Luggage Carriers and Accessories.
January 11, 2017 Case Laws Income Tax AT

Court Rules 12% Annual Interest on Unlikely Interest-Free Loan to Appellant Company under Tax Dispute.
January 11, 2017 Case Laws Income Tax AT

CCTV Cameras Qualify for 60% Depreciation Rate by Including Computer as Key Component in System Evaluation.
January 11, 2017 Case Laws Income Tax AT

Section 11 Exemption Covers Tour, Fashion Show, and Mr & Mrs University Expenses as Income Application for Society's Goals.
January 11, 2017 Case Laws Income Tax AT

Foreign Exchange Forward Contract Losses Recognized as Legitimate Business Losses; Claims Permitted for Currency Hedging.
January 11, 2017 Case Laws Service Tax AT

Restoration Charges for Allotment Defaults Classified as Penalty, Not Subject to Service Tax.
January 11, 2017 Case Laws Service Tax AT

Real Estate Service Providers Must Pay Service Tax on Services and Transfer Charges Under Real Estate Agent Services Category.
January 11, 2017 Case Laws Service Tax AT

Composite Works Contracts Tax Liability Effective from June 1, 2007; Calculate Using Applicable Rates if Conditions Met.
January 11, 2017 Case Laws Service Tax AT

Salaries for Employees on Deputation to Sister Concerns Not Taxable as Support Services Income.
January 11, 2017 Case Laws Central Excise AT

Omission of correct info isn't fact suppression unless deliberate to evade duty; errors aren't willful misstatements.
January 11, 2017 Case Laws Central Excise AT

Cenvat Credit Approved for Appellant's Use of Postage and Courier Services for Business Communications.
January 11, 2017 Case Laws Central Excise AT

Char/Dolochar not subject to excise duty; ineligible for exemption under Central Excise Act, Section 5A.
January 11, 2017 Case Laws Central Excise AT

Sub-contractors, not appellant, liable for duties on storage system installation under relevant manufacturing rules.
January 11, 2017 Case Laws Central Excise AT

Cenvat Credit Rules, 2004: No Requirement for Assessee to Reverse Cenvat Credit After Receiving Refund Order.
January 11, 2017 Case Laws Central Excise AT

Transportation Costs Deductible from Assessable Value in Excise Duty Valuation, Even if Charged via Debit Note.
January 11, 2017 Case Laws Central Excise AT

Refund Claim for Reverse Osmosis Plant Exemption Approved Under Relevant Notification for Industrial Water Treatment Facility.
January 11, 2017 Case Laws Central Excise AT

Cenvat Credit Granted for Railway Track Used in Manufacturing Process Under Central Excise Regulations.
January 11, 2017 Case Laws Customs AT

Customs Tariff Dispute: Confiscation of Goods Highlights Potential for Multiple Interpretations; No Mis-declaration by Importer Found.
January 11, 2017 Case Laws Customs HC

Company and Directors Jointly Liable for Pre-Deposit; 7.5% Duty Drawback Element Satisfies Legal Requirement.
January 11, 2017 Case Laws VAT and Sales Tax HC

High Court Upholds Constitutional Validity of Luxury Tax Amendment, Classifying Accommodations Over Rs. 1000 as 'Luxury' Under Article 226.
January 11, 2017 Case Laws VAT and Sales Tax HC

Illicit Goods Transport with Fake Consignors: Validity of Seizure and Cash Security Demand Upheld u/s 48 U.P. VAT Act.
January 10, 2017 Case Laws Income Tax AT

Income from book retailer services like warehousing and mailing is business income, not house property income, for tax purposes.
January 10, 2017 Case Laws Income Tax AT

Disallowance Unjustified Without Proof Expenditures Were Not Business-Related; Voucher Submission Alone Insufficient, Says AO.
January 10, 2017 Case Laws Income Tax AT

No Additions to Expenditure Claims: Double Filter Oil Priced Higher, Not Unreasonable u/s 40 A(2)(b).
January 10, 2017 Case Laws Income Tax AT

Assessment Cannot Be Reopened Just for TDS Certificate Discrepancies with Profit and Loss Account Receipts.
January 10, 2017 Case Laws Income Tax AT

Court Rules Against Denial of Foreign Travel Expenses Deduction Due to Lack of Evidence for Personal Use by Director.
January 10, 2017 Case Laws Income Tax AT

Unverified Purchases Can't Be Dismissed Without Proof of Fraud; Supplier Non-Response Isn't Enough.
January 10, 2017 Case Laws Income Tax AT

Penalty Imposed u/s 271(1)(c) for Estimated Addition on Protected Assessment Found Unlawful.
January 10, 2017 Case Laws Income Tax AT

Classifying all public sector undertakings as 'associated enterprises' complicates transfer pricing with arm's length requirements.
January 10, 2017 Case Laws Income Tax AT

Section 92A: Shares Held by Union in President's Name Not Classified as Associate Company Under Tax Law.
January 10, 2017 Case Laws Income Tax AT

Trust Eligible for Income Tax Exemption u/s 11; Donations to Charities Count as Income Application.
January 10, 2017 Case Laws Income Tax AT

Payment to Chemical Abstract Services USA for SciFinder access not considered royalty under TDS Section 195; no withholding tax.
January 10, 2017 Case Laws Service Tax HC

High Court Rules CENVAT Credit Valid Despite Missing Customs Endorsement u/r 9 of CENVAT Credit Rules 2004.

1 ....1043 1044 1045 104610471048 1049 1050 1051........ 1572

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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,...

F: Can Local Assessing Officer Add Amount Under Section 68 for Unexplaine...

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 ...

T: Income tax rates for companies unchanged for 2025-26: 25% for small do...