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 Minutes: GST Council Forms Group to Review State... TaxTMI Diamond Imprest Authorisation allows duty-free... TaxTMI Detained goods can be provisionally released under... TaxTMI Jurisdictional Issues Raised on Extended Limitation... TaxTMI Director Granted Bail in GST Fraud Case After... TaxTMI ITC indefeasible if not utilized, interest u/s... TaxTMI SEBI extends ESG rating review timeline to 45 days... TaxTMI SEBI mandates disclosure of Information Ratio for... TaxTMI Indian customs extends SCMTR compliance timeline... TaxTMI Mandatory SCMTR manifest filing at all Indian ports... TaxTMI Statutory penalty provisions must follow... TaxTMI Central PSU's appeal rejected on delay grounds, HC... TaxTMI Appellant wins tax liability case due to data... TaxTMI HC extends Suguna Cutpiece Center case benefit;... TaxTMI Transfer pricing adjustment upheld for excluding... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 60051 to 60100 of 78292 Records

1 ....1198 1199 1200 120112021203 1204 1205 1206........ 1566

September 12, 2015 Case Laws VAT and Sales Tax HC

Court Rules E-Transit Passes Unnecessary for Transport with KK Forms, Bill of Entry, and Sale Bill in Tamil Nadu.
September 12, 2015 Case Laws Income Tax HC

Court Rules No Tax Deduction for Late Employee Fund Contributions u/s 36(1)(va) & 2(24)(x) of Income Tax Act.
September 12, 2015 Case Laws Income Tax HC

Court Upholds Assessee's Position on Section 115JA, Emphasizes Statutory Language Over Perceived Issues in MAT Cases.
September 12, 2015 Case Laws Income Tax HC

Court Rules Anonymous Donations Deductible for Trusts, Excluded from Assessable Income u/s 115 BBC, Section 12A.
September 12, 2015 Case Laws Income Tax AT

Shares Not Classified as Project Costs for Section 35D(3)(a) Deduction Claims Under Income Tax Act.
September 12, 2015 Case Laws Income Tax AT

Depreciation Denied: Lump Sum Rent for Leasehold Land is Revenue Expenditure, Not Depreciable Asset.
September 12, 2015 Case Laws Income Tax AT

Income from 1907 leasehold rights surrender classified as LTCG; deduction claimable for acquisition cost from April 1, 1981.
September 12, 2015 Case Laws Income Tax AT

Assessing Officer Cannot Apply Section 10A(7) on Assumptions; Requires Concrete Evidence of Unusual Profit Structuring.
September 12, 2015 Case Laws Income Tax AT

Anonymous Donations for Charitable Purposes Exempt from Section 68 Scrutiny on Unexplained Cash Credits of Income Tax Act.
September 12, 2015 Case Laws Income Tax AT

Interest Income from Bank Deposits Eligible for Deduction u/s 80P(1) Due to Lack of Lending Demand.
September 12, 2015 Case Laws Income Tax AT

Penalty Imposed Unjustly for Single Default: Multiple Penalties Levied Without Separate Notices u/s 272A(2)(c.
September 12, 2015 Case Laws Income Tax AT

Interest Expense Disallowance u/s 36(1)(iii) Needs Proof of Direct Link Between Investment and Borrowed Funds.
September 12, 2015 Case Laws Income Tax AT

Bank Deposit Interest Not Exempt from Taxation Under 'Principles of Mutuality'; Third-Party Interest Also Non-Exempt.
September 12, 2015 Case Laws Income Tax AT

Interpretation of "Such Income" in Section 11(1)(a) of Income Tax Law: Refers to Gross, Not Net, Income.
September 12, 2015 Case Laws Income Tax AT

Depreciable Asset Sales: Section 50C Inapplicable for WDV Calculation; Adjust Opening WDV After Previous Year's Depreciation.
September 11, 2015 Case Laws Service Tax AT

Superior Courts Grant Refunds Despite Section 11B Time Limits; Central Excise and Customs Act Entities Lack Discretion.
September 11, 2015 Case Laws Service Tax AT

Court Rules Service Tax Applies on Gross Amount for Clearing Services; No Deductions for VSAT & Delivery Charges Allowed.
September 11, 2015 Case Laws Service Tax AT

Service Tax Demand Invalid if Based Solely on Overlapping Periods Without Proof of Identical Transactions.
September 11, 2015 Case Laws Service Tax AT

Automobile Dealer's Commission Subject to Service Tax Under Business Auxiliary Service Regulations; No Evidence for Accommodation Claims.
September 11, 2015 Case Laws Central Excise HC

Court Rejects Appeal: Assessee's Attempt to Reappraise Facts Under Central Excise Law Fails to Justify Case Reopening.
September 11, 2015 Case Laws Central Excise HC

Cenvat credit allowed for Spent Sulphuric Acid cleared at nil duty rate as it's classified as waste or by-product.
September 11, 2015 Case Laws Central Excise HC

Revenue Appeals Tribunal's Refund Order; No Interim Stay; Law Supports Immediate Refund Approval.
September 11, 2015 Case Laws Central Excise AT

Warranty Charges Cannot Be Excluded from Retail Sale Price in MRP-Based Valuation u/s 4A; Demand Confirmed with Extended Limitation.
September 11, 2015 Case Laws Central Excise AT

Interpretation of "Non-Excisable" in Clause 6 of Notification No. 22/2003-CE and Clause 3 of Notification No. 52/2003-Cus.
September 11, 2015 Case Laws Central Excise AT

Extended Limitation Under Central Excise Not Triggered by Duty Non-Payment Alone; Requires Proof of Collusion or Suppression.
September 11, 2015 Case Laws Central Excise AT

Manufacturer Seeks Refund After Factory Closure Due to Plastic Pouch Ban u/r 16 of 2008 Rules.
September 11, 2015 Case Laws Customs HC

High Court Orders Prompt Correction of Countervailing Duty Error: 10% Paid Instead of 6% on Bills of Entry.
September 11, 2015 Case Laws VAT and Sales Tax HC

High Court Criticizes DVAT Default Orders for Incorrect Fourth Quarter Date in 2015-16 Tax Returns.
September 11, 2015 Case Laws Income Tax HC

Court Rules No Tax Withholding Required on Royalty Payments: Section 195 Inapplicable Due to No Chargeable Income.
September 11, 2015 Case Laws Income Tax HC

Court Denies Section 80P(2)(a)(vi) Deduction: Society's Income From Toddy Sales Not Linked to Members' Labor Disposal.
September 11, 2015 Case Laws Income Tax HC

ITAT Wrongly Dismisses Appeal for Non-Prosecution; Required to Decide on Merits After Hearing Respondent's Side.
September 11, 2015 Case Laws Income Tax HC

Assessing Officer Justified in Rejecting Books Due to Missing Stock Register and Unsatisfactory Explanation by Assessee.
September 11, 2015 Case Laws Income Tax AT

Profits from Sludge or Waste Oil Sales Qualify for Deduction u/s 80IA, Despite Initial Disallowance for Power Manufacturing.
September 11, 2015 Case Laws Income Tax AT

Insurance Authority Lacks Power to Adjust Actuarial Surplus for Income Calculation in Life Insurance Business.
September 10, 2015 Case Laws Service Tax HC

High Court Rules PSC Pipe and Pump Construction Activities Non-Taxable; Deemed Public Interest for Civic Amenities.
September 10, 2015 Case Laws Service Tax AT

Penalty Overturned: No Penalty Due if Tax and Interest Paid Before Show Cause Notice per Section 73(3.
September 10, 2015 Case Laws Service Tax AT

Service Tax on Training Integral to University Courses Deemed Unjustified by Court Decision.
September 10, 2015 Case Laws Service Tax AT

Section 78: Penalty Must Match Service Tax Shortfall; Lower Courts Can't Reduce Statutory Penalty Amount.
September 10, 2015 Case Laws Service Tax AT

Refund Claim Approved: CENVAT Credit Refund Not Tied to Input Services Used in Same Quarter.
September 10, 2015 Case Laws Central Excise SC

Shrink Sleeves Classified as Plastic Industry Product; Printing Considered Incidental to Tamper-Proof Packaging Function.
September 10, 2015 Case Laws Central Excise HC

Court Dismisses Writ Petition for Jurisdiction Abuse; Imposes Rs. 25,000 Costs for Delayed Compliance Since 2001.
September 10, 2015 Case Laws Central Excise AT

Assessees Can Reclaim Excess Duty if Discounts Lower Valuation Under Central Excise Rules.
September 10, 2015 Case Laws Central Excise AT

Cenvat Credit Allowed for Capital Goods in Yarn Export Case; Not Exclusively for Exempted Goods Use.
September 10, 2015 Case Laws Customs SC

Exemption Denied for Pig Bristles Import Under Notification 34/98-Cus; No Sales Tax Charged on Goods.
September 10, 2015 Case Laws Customs SC

Supreme Court Upholds CESTAT: Trademark Fees and Royalties Must Be Included in Customs Valuation of Imported Goods.
September 10, 2015 Case Laws Customs HC

Court Overturns Settlement Commission Order on Misclassification Penalty Due to Inadequate Consideration of Fact Suppression Implications.
September 10, 2015 Case Laws Customs HC

High Court Orders Release of Detained Canola Oil, Citing Violation of Article 14 by Food Authority.
September 10, 2015 Case Laws Customs AT

Customs broker's license revocation for smuggling Red Sanders deemed disproportionate; decision cannot be upheld.
September 10, 2015 Case Laws VAT and Sales Tax HC

Higher Tax Rate Due to Turnover Increase Sparks Natural Justice Violation Concerns; Department's Procedural Lapses Under Scrutiny.
September 10, 2015 Case Laws Companies Law SC

Winding-up Petition Filed: Respondent Allegedly Delays Debt Payment for 25 Years While Continuing Business Operations. Companies Law Implications.

1 ....1198 1199 1200 120112021203 1204 1205 1206........ 1566

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: CHARGE SHEET UNDER SECTION 132.

F: Rajasthan Company Sells Imported Goods in Mumbai and Rajasthan; IGST C...

H: Chemical Industry Trade Data Shows 20-25% Decline Across Products, Wit...

A: Deep Analysis - Export of Precursor Chemical from India.

H: Customs Board Launches Digital Payment System on ICEGATE Platform to R...

A: What is DPT 3 Form and Why is It Important?

A: WHEN ex-parte DECREE SET ASIDE MERE REGISTRATION OF SALE DEED IN EXECU...

A: Prohibition On Imports and Exports

A: Manufacturer, Import and Export of Technical Grade Chemicals in/into/f...

A: GST on concession fee leviable from Duty Free Shops as subsequently re...

A: GST refund can be granted under IDS as per the modified formula

A: Types of Containers in International Trade

H: High Court Approves Input Tax Credit Refund for Compensation Cess on Z...

H: GST Registration Cancellation Order Quashed: High Court Rules Lack of ...

H: High Court Remands GST Case After Authority Failed to Consider Input T...

H: Court Orders Release of GST-Seized Goods u/s 129(3) After Petitioner P...

H: High Court Orders Fresh Notice for ITC Disallowance Under GST Section ...

H: High Court Orders 90-Day Deadline for State Authorities to Process GST...

H: Kerala High Court Declines Writ Against GST Fraud Investigation u/s 74...

H: High Court Grants Final Hearing on GST Dispute After 90% Tax Payment, ...

H: Transfer Pricing: Interest-Free Loans, Corporate Guarantees, and Secti...

H: Society Denied Tax Exemption for Non-Filing But Gets Depreciation Reli...

H: Bank's Section 7 IBC Application Valid: AGM Authorization and OTS Prop...

H: CESTAT Allows Input Service Tax Refund Claims, Validates Computation M...

H: Bank Manager's Misconduct in Insurance Account Fraud Results in Pay Cu...

F: RCM on ROC fees

F: Circular 193

F: TDS disallowance U/s 40(a)(ia)

A: The Legal Importance of Partnership Deed for Tax Compliance

A: Benefits of containerized movement of Goods in international trade