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 Arunachal Cabinet Approves Concessions for Hydro... TaxTMI High Court: Regulatory fees collected by CERC and... TaxTMI Secondment of employees: Korean Company's... TaxTMI Loan/deposit repayments via non-account payee modes... TaxTMI Appellant's Services Classified as Export, Not... TaxTMI Inherent cross-empowerment of State/UT GST officers... TaxTMI Procedural lapses without fraud don't warrant harsh... TaxTMI NCLAT Allows Unwinding IFIN Loans, Except for... TaxTMI Revised RBI norms allow foreign inward remittances... TaxTMI Customs facilitates ex-bond exports from bonded... TaxTMI Hon'ble Delhi HC: Grounds of Arrest Must Be... TaxTMI Delayed generation of Draft GSTR-2B for December... TaxTMI GST Waiver Scheme: File Forms GST SPL 01/02,... TaxTMI HC exercises inherent powers to compound offence... TaxTMI Petitioner's statutory IGST refund entitlement for... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 64101 to 64150 of 78186 Records

1 ....1279 1280 1281 128212831284 1285 1286 1287........ 1564

October 31, 2014 Case Laws Service Tax HC

High Court Rules No Service Tax Demand: Estoppel Principle Bars Contradiction of Prior Admission of Liability.
October 31, 2014 Case Laws Service Tax HC

Control Transfer Key for Taxability Under Rent-a-Cab Scheme, Per Section 65(105)(o) & 65(91) of Service Tax Act.
October 31, 2014 Case Laws Central Excise AT

Exemption Notification No.30/2004-CE applies to appellants with multiple factories, including separate POY manufacturing facilities. Exemption granted.
October 31, 2014 Case Laws Central Excise AT

CENVAT Credit Denied for Capital Goods Initially Used for Exempted Goods, Even if Later Used for Dutiable Goods.
October 31, 2014 Case Laws Central Excise AT

Cenvat Credit Issue: Input Service Distributor's Non-Proportional Credit Distribution for Ads and Sales Promotion Services. Stay Granted.
October 31, 2014 Case Laws Central Excise AT

Penalty Dropped: Insufficient Evidence in Section 11AC Case on Clandestine Goods Removal Relied Solely on Wage Payment File.
October 31, 2014 Case Laws Central Excise AT

CENVAT Credit Reversal Not Required for Exempt Products Post-Credit; Rule 6 Governs Input Stock as of March 1, 2008.
October 31, 2014 Case Laws Central Excise HC

High Court Rules Steel Plates and M.S. Channels Used in Chimney Fabrication Qualify as Capital Goods for Cenvat Credit.
October 31, 2014 Case Laws Customs AT

Tribunal Denies Waiver of Pre-Deposit for Appellants in Software Import Case Due to Duty Liability Reduction Efforts.
October 31, 2014 Case Laws Income Tax AT

Section 43B: Interest on Delayed Service Tax Deductible Only When Paid, Not Accrued, for Tax Purposes.
October 31, 2014 Case Laws Income Tax AT

Revenue Authorities Must Examine Books Before Declaring Them Incomplete: Importance of Thorough Financial Review.
October 31, 2014 Case Laws Income Tax HC

Court Deletes Disallowance of Interest Expenses on Interest-Free Advances to Sister Concern; No Income Means No Accrual.
October 31, 2014 Case Laws Income Tax AT

SEBI Consent Fee Not a Penalty, Acknowledges Potential Lack of Guilt in Appellate Proceedings.
October 31, 2014 Case Laws Income Tax AT

Assessing Officer Must Grant Tax Exemption u/s 10(23C)(vi) When Section 11 Is Incorrectly Claimed.
October 31, 2014 Case Laws Income Tax AT

Transactions Deemed Speculative, Not Hedging, Due to Lack of Specific Bill and Purchase Order Connection by Assessee.
October 31, 2014 Case Laws Income Tax AT

Exemption Claim u/s 54B: Land Need Not Be Agricultural Entire Two Years Before Transfer Date.
October 30, 2014 Case Laws Service Tax AT

Sending Trained Nurses Abroad Qualifies as Manpower Recruitment and Supply Service, Considered Export Activity Under Tax Rules.
October 30, 2014 Case Laws Service Tax AT

Penalties Imposed Despite Tax Paid with Interest Before Notice; Section 73(3) Finance Act, 1994, Applies.
October 30, 2014 Case Laws Central Excise AT

Automobile Dealers Face Investigation for Charging Above Ex-Showroom Prices, Potential Violation of Central Excise Regulations.
October 30, 2014 Case Laws Central Excise HC

Court Expands Definition of Capital Goods; MS Tanks Qualify for CENVAT Credit Under Central Excise Regulations.
October 30, 2014 Case Laws Central Excise HC

Appeal Delay Excused: Appellant Lacked Proper Guidance Until Advocate Consultation at Tribunal.
October 30, 2014 Case Laws VAT and Sales Tax HC

Court Rules Computer Education Contracts with Computer Supply as Works Contracts, Subject to Sales Tax.
October 30, 2014 Case Laws Income Tax HC

High Court Rules Substantial Commission to Non-Resident Agents Doesn't Justify TDS Disallowance Without Legal Challenge.
October 30, 2014 Case Laws Income Tax HC

MAT Calculation: Loss in Section 205(1)(b) of Companies Act is Post-Depreciation. Key for Unabsorbed Depreciation and Business Loss.
October 30, 2014 Case Laws Income Tax HC

High Court Upholds Tribunal Decision: Income from Non-Performing Assets to be Assessed on Cash Basis, Not Mercantile Basis.
October 30, 2014 Case Laws Income Tax AT

Standard Telecom Services Not 'Technical Service' u/s 194J of Income Tax Act.
October 30, 2014 Case Laws Income Tax AT

Court Disallows Construction Costs and Indexation for Capital Gains Due to Absence of Building in Fixed Assets.
October 30, 2014 Case Laws Income Tax AT

Fees for Technical Services in Oil Extraction Not Tied to Permanent Establishment in India; Assessed u/s 115A.
October 30, 2014 Case Laws Income Tax AT

Preemption charges paid to VSNL for transponder surrender classified as capital expenses.
October 30, 2014 Case Laws Income Tax AT

Delivery and Derivative Share Transactions Classified as Non-Speculative u/s 43(5) for Tax Consistency.
October 29, 2014 Case Laws Service Tax AT

Tax Demand Confirmed: Notification Holds Service Receiver Liable Despite Provider's Payment for GTA Service Tax.
October 29, 2014 Case Laws Service Tax AT

Cenvat Credit Recovery Must Target Manufacturer or Output Service Provider, Not Input Service Distributor, per Rule 14.
October 29, 2014 Case Laws Service Tax AT

CENVAT Credit Allowed After Rectifying Service Provider's Registration Number Error.
October 29, 2014 Case Laws Service Tax AT

Assessee Wins Appeal, Re-credits Suo Moto Reversed Amount with Interest; Demand Against Them Set Aside.
October 29, 2014 Case Laws Central Excise HC

Rebate Claim Denied for Failing to Export Goods Within Six-Month Deadline; No Extension Documentation Provided.
October 29, 2014 Case Laws Central Excise HC

Goods Used in Platform Construction Not Eligible for Cenvat Credit; Not Classified as Machinery or Plant Under Chapter 84.
October 29, 2014 Case Laws Central Excise HC

Bale Weighment Charts Used to Combat Duty Evasion in Central Excise; Ensures Accurate Duty Assessment.
October 29, 2014 Case Laws Central Excise AT

CENVAT Credit on Molasses: Monthly Reversal and Notification by Debit Notes Make Demand Unsustainable.
October 29, 2014 Case Laws VAT and Sales Tax HC

Clarifying Local vs. Central Sales in Works Contracts: Interstate Movement Key for VAT and Sales Tax Applicability.
October 29, 2014 Case Laws Income Tax AT

Assessing Officer Overlooks Income Discrepancy Due to Service Tax; No Additional Income Added per Tax Return Evidence.
October 29, 2014 Case Laws Income Tax AT

Property Sale: DVO's Valuation Date Determines Final Consideration for Long Term Capital Gains under Income Tax Act Sec 50C(2.
October 29, 2014 Case Laws Income Tax HC

High Courts Follow Earliest Supreme Court Decision When Faced with Conflicting Rulings to Ensure Consistency and Precedent.
October 29, 2014 Case Laws Income Tax HC

Unpaid Deposit Balance Isn't Income, Assessee Not Tax Liable for It Under Tax Law.
October 29, 2014 Case Laws Income Tax AT

Deferred Revenue Expenditure: Accounting Records Don't Dictate Tax Obligations or Deductions, Tax Laws Prevail.
October 29, 2014 Case Laws Income Tax AT

RBI and Ministry of Industry approve transfer pricing adjustments; royalty payments deemed at arm's length, assessee's grounds allowed.
October 29, 2014 Case Laws Income Tax AT

CIT Jurisdiction Invoked u/s 263 Due to AO's Inaction on Share Capital and Premium Inquiry.
October 29, 2014 Case Laws Income Tax AT

Income Tax Act Sections 2(22)(e) and 56(2)(vi) applied to equity share transfer without company asset involvement. No corporate veil piercing.
October 29, 2014 Case Laws Income Tax AT

Court Rules Assessing Officers Must Consider Practicality in Evidence Production for Unexplained Credits u/s 68.
October 29, 2014 Case Laws Income Tax AT

Loans to Shareholders as Deemed Dividends Under Income Tax Act Section 2(22)(e) if Money Lending is Substantial Business.
October 28, 2014 Case Laws Service Tax AT

Director Not Liable for Service Tax as He Signed Contract on Behalf of Company, Not as Service Provider.

1 ....1279 1280 1281 128212831284 1285 1286 1287........ 1564

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

F: Delay in Condonation of delay & procedure to file it

F: Refund of compensation cess u/r 96 when final product is not chargeabl...

F: CHARGE SHEET UNDER SECTION 132.

A: Why Startups Should Choose a Private Limited Company for Limited Liabi...

A: Understanding Rules of Origin: Key to Securing Preferential Tariffs in...

A: Tribunal Condones Appeal Delay Due to Tax Authorities' Inaction, Citin...

A: Supreme Court rules ED can't arrest accused post-cognizance under PMLA...

A: Court Orders Bilingual GST Documents: English and Hindi Required Under...

A: Understanding International Trade Agreements: FTAs, PTAs, CECAs, and C...

A: Understand ATA Carnet: Duty-Free Temporary Import for Goods in 81 Coun...

A: Understanding Marine Insurance: Protecting Ships, Cargo, and Liabiliti...

H: Central PSU's appeal rejected on delay grounds, HC condones delay citi...

H: Appellant wins tax liability case due to data migration errors.

H: Late GST ITC filing: HC orders reassessment, allows objections.

H: HC extends Suguna Cutpiece Center case benefit; sets aside CGST regist...

H: Vedanta assessment order against non-existent Cairn India invalid.

H: Reassessment proceedings quashed: HC rejects blind reliance on surveys...

H: ITAT quashes time-barred penalty order u/s 271C due to limitation.

H: Penalty under 270A(9)(a) deleted for lack of reasoning, satisfaction o...

H: Limitation Period Breached, But Share Capital Addition Upheld u/s 153A.

H: Partners' non-compete fees allowed as revenue expense; unexplained cre...

H: R&D expenditure in India eligible for weighted deduction u/s 35(2AB.

H: Salary earned outside India not taxable per Section 9(1)(ii.

H: Transfer pricing adjustment upheld for excluding non-comparable compan...

H: Singapore broadcaster's advertisement revenues in India taxed per MAP ...

H: Importer wrongly claimed lower IGST rate on circular knitting machine ...

F: ITC of RCM on supplies from unregistered persons

F: Exporter Must Repay IGST Refund on Returned Goods; Can Claim Unutilize...

T: Andhra Pradesh High Court Rules Section 130 Requires Evidence of Tax E...