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 Court Rules Solar Power System Not a Works Contract... TaxTMI ITAT Invalidates TPO's ALP Adjustment for... TaxTMI Supreme Court: Non-Disclosure in Tax Returns Isn't... TaxTMI Interest on enhanced land compensation is taxable... TaxTMI High Court Halts Cheque Bounce Cases During IBC... TaxTMI High Court: Directors Liable u/s 138 of Negotiable... TaxTMI Court Rules AO Needs Evidence, Not Allegations, to... TaxTMI High Court Invalidates Assessment Orders for... TaxTMI NFRA Issues Guidance to Boost Auditor-Committee... TaxTMI From January 2025, GSTR-1 and GSTR-1A require... TaxTMI Supreme Court Pauses GST Showcause Actions Against... TaxTMI Input Tax Credit Denied for Motor Vehicles Seating... TaxTMI SEBI Updates Nomination Rules: Mandatory for Single... TaxTMI SEBI Circular: Procedure for Waiving or Reducing... TaxTMI SEBI Extends AMC Repo Clearing Limited's... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 69351 to 69400 of 78087 Records

1 ....1384 1385 1386 138713881389 1390 1391 1392........ 1562

October 18, 2013 Case Laws Income Tax HC

High Court Rules Invalid Assessment Order Does Not Affect Validity of Show Cause Notice u/s 158BD.
October 18, 2013 Case Laws Income Tax HC

Court Limits Income Tax Provisional Attachment to SIMS-Owned Plots, Protecting Third-Party Properties from Unjust Impact.
October 18, 2013 Case Laws Income Tax HC

Subsidy for Capital Outlay on New or Expanding Industrial Units Deemed Capital in Nature Under Tax Law.
October 18, 2013 Case Laws Income Tax AT

Entities Registered u/s 12AA Must Comply with Audit Requirements If Receipts Exceed Section 44AB Threshold.
October 18, 2013 Case Laws Income Tax AT

Set-Off Allowed for Previously Reported Business Losses Against Current Year Income.
October 18, 2013 Case Laws Income Tax AT

Compensation for Using Building is "Income from House Property"; Other Assets and Licenses are "Income from Other Sources.
October 18, 2013 Case Laws Income Tax AT

Jobbing activity is speculative u/s 43(5)(c) unless otherwise proven; distinct business per section 28 Explanation 2.
October 18, 2013 Case Laws Income Tax HC

Land Valuation Requires Expert Report; Only DVO or Another Expert Can Challenge Registered Valuer's Assessment.
October 18, 2013 Case Laws Income Tax HC

Negative Income Appeals Revived Before Income Tax Appellate Tribunal; Not Dismissed as Academic Despite Returned Negative Income.
October 18, 2013 Case Laws Companies Law HC

Trademark Cannot Be Removed Without Following Legal Procedure, Even If Registration Expires Due to Non-Renewal.
October 17, 2013 Case Laws Central Excise AT

CENVAT Credit Denied Due to Incorrect Excise Number in GAR-7 Challan; Error Doesn't Justify Denial.
October 17, 2013 Case Laws Central Excise AT

Dealer's Unregistered Excise Invoice Denies CENVAT Credit to Buyer, No Penalty for Dealer's Non-Registration.
October 17, 2013 Case Laws Central Excise AT

Cookie Manufacturer Denied Section 4A Benefits; Charged u/s 4 for Excise Valuation, Prima Facie Against Assessee.
October 17, 2013 Case Laws Central Excise AT

CENVAT Credit on Input Services Can Be Used to Pay Excise Duty on Manufactured Goods, Court Rules.
October 17, 2013 Case Laws Service Tax AT

Court Grants Stay on Service Tax for Driver Training Services; Implications for Road Transport Sector Under Review.
October 17, 2013 Case Laws Service Tax AT

Court Rules Residential Complex Construction as Service, Not Sale; 50% Stay Granted on Pre-deposit Requirement.
October 17, 2013 Case Laws Service Tax AT

Tribunal Stay Application Delays Lead to Unjust Recovery Actions Against Assessees; Proceedings Deemed Unfair and Unwarranted.
October 17, 2013 Case Laws Service Tax AT

Discrepancy in Income Reporting Not Enough to Extend Service Tax Assessment Period, Show-Cause Notice Deemed Insufficient.
October 17, 2013 Case Laws Service Tax AT

Interest on Service Tax is Due When CENVAT Credit is Debited, Not Just Available in Books.
October 17, 2013 Case Laws Customs AT

Court Rules CA Certificates Valid for Refund Claims, Not Just Opinions, Backed by Primary Accounting Documents.
October 17, 2013 Case Laws Customs AT

Court Rules Imported Telephone Software Value Included in Equipment Cost for Customs; Stay Granted Pending Appeal.
October 17, 2013 Case Laws Customs AT

Assessee Retains Concessional Duty Benefits on Soya Bean Oil Import Despite Alleged Rule Violation Under Notification No. 16/2000.
October 17, 2013 Case Laws Customs AT

Goat Shoe Suede Upper Leather Classified as Finished Leather; Retesting Requests Denied in Appeals, Partial Stay Granted.
October 17, 2013 Case Laws Income Tax AT

Court Examines TDS Applicability on Printer's Material Procurement u/s 40a(ia) for Works Contracts.
October 17, 2013 Case Laws Income Tax AT

Court Rules on Gifts in Marriage Ceremonies: Tax Department Must Investigate Donors Before Disallowing Gifts u/s 153C.
October 17, 2013 Case Laws Income Tax AT

Court Allows 18% Interest Rate u/s 40A(2)(a), Balancing Fairness for Directors and Shareholders in Tax Case.
October 17, 2013 Case Laws Income Tax AT

Assessee Qualifies for Tax Exemption u/s 54 by Building New Home Within Three Years of Asset Transfer.
October 17, 2013 Case Laws Income Tax AT

Debate on Classifying Sales Tax Exemption Entitlement as Business Income or Capital Gain; Subsidies as Revenue Receipts.
October 17, 2013 Case Laws Income Tax AT

Tax Officers Must Exclude Comparables with Related Party Transactions Over 15% of Revenue After Verification.
October 17, 2013 Case Laws Income Tax AT

300% Tax Penalty Not Applicable Post-June 1, 2007, u/s 271AAA for Section 132 Actions.
October 17, 2013 Case Laws Income Tax AT

Application for Section 12AA Registration Denied as Society Had Not Commenced Activities Since 2012 Registration.
October 17, 2013 Case Laws Income Tax AT

TDS on Specialized Works: Applicable u/s 194C, Not 194J, for Computer Jobs and Landmark Marking.
October 17, 2013 Case Laws Income Tax AT

Land Beyond 8km from Municipal Limits Excluded from "Capital Asset" Definition per Section 2(14)(iii)(b) of Income Tax Act.
October 17, 2013 Case Laws Income Tax AT

Section 194C inapplicable to TDS on payments for Digital Satellite Receiver use; not a contract for work/services.
October 17, 2013 Case Laws Income Tax AT

Brand-Building Transaction Classified as International Under Transfer Pricing Rules; Tax Compliance Ensured by Revenue Authorities.
October 17, 2013 Case Laws Income Tax AT

TPO Must Prove Companies Are Consistently Loss-Making for Arm's Length Price Adjustments in Transfer Pricing Cases.
October 17, 2013 Case Laws VAT and Sales Tax HC

Tribunal's Rejection of Certificate of Entitlement u/s 42(3)(a) Legally Flawed Due to Fixed Capital Investment Exemption.
October 16, 2013 Case Laws Central Excise HC

High Court Quashes Show Cause Notice Against 100% EOU on DTA Clearance Duty and Education Cess Imposition.
October 16, 2013 Case Laws Central Excise AT

Larger Bench to Review CENVAT Credit Reversal Obligations: Additional 5% or 10% Payment Dispute u/r 6(3.
October 16, 2013 Case Laws Central Excise AT

Area-Based Exemption Dispute: No Finished Products Recorded in RG-I Register by March 31, 2010 Under Notification No. 50/2003.
October 16, 2013 Case Laws Central Excise AT

Section 4A of Central Excise Act MRP Valuation Not Applicable to SWM Rules on Batteries; Stay Granted.
October 16, 2013 Case Laws Central Excise AT

Appellant Exempt from Paying Percentage on Exempted Goods Under Notification No. 67/95 for International Competitive Bidding.
October 16, 2013 Case Laws Service Tax HC

High Court Modifies Stay Order in Business Auxiliary Services Case Over Marketing Expenses with DTC for Nakshatra Goods.
October 16, 2013 Case Laws Service Tax AT

Limestone Gitties Formation Classified as Taxable Business Auxiliary Service Since June 16, 2005.
October 16, 2013 Case Laws Service Tax AT

Court Grants Partial Stay on Service Tax Dispute Over Reimbursable Charges in Property Rental Case.
October 16, 2013 Case Laws Service Tax AT

Language Training Not Classified as Vocational Under India's Notification No. 9/2003-ST & 24/2004 by NCVT.
October 16, 2013 Case Laws Customs AT

TV Tuner Classification Dispute: Heading 8528 vs. Heading 8473 for Customs Assessment; Decision Stayed Pending Review.
October 16, 2013 Case Laws Income Tax AT

Assessee Can Deduct Title Perfection Costs for Short-Term Capital Gains; Supported by Income Tax Case Laws.
October 16, 2013 Case Laws Income Tax AT

Commissioner of Income Tax to Reassess Accommodation Entries and Long-Term Capital Gains in Black Money Conversion Case.
October 16, 2013 Case Laws Income Tax AT

Jewellery found in search raises unexplained investment issue; AO to allow extra deductions for minors under IT Act Sec 69.

1 ....1384 1385 1386 138713881389 1390 1391 1392........ 1562

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: India's Companies Act Section 135: CSR Mandate Requires 2% Profit Allo...

F: Debate on Section 63 Notice Validity for XYZ: Jurisdiction Issues for ...

N: Customs Notification 03/2025: New Tariff Values for Edible Oils, Brass...

F: Indian Client Faces GST Liability for Works Contract Services in Nepal...

N: Sea Cargo Manifest Regulations Amended: New Date for Sr. No. 6 Entry S...

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

A: Enforcement Directorate's appeal dismissed: Insufficient evidence in u...

A: India's Economy to Grow at 6.4% in FY 2025; SC Stays GST on Online Gam...

A: Indian Chemical Exports: Key Player in Global Supply Chains, Future Hi...

A: India's Refrigerant Exports: Navigating Regulations and Embracing Low-...

H: Corporate debtor's counter claim held non-maintainable, claims not in ...

H: HC allows transitional credit carry forward but interest payable, quas...

H: Interest expenditure allowed as cost for computing LTCG on sale of bui...

H: Services for electricity transmission infrastructure exempt, hire char...

H: HC quashes anti-profiteering orders, mandates equal GST benefit for re...

H: Reduced 10% duty allowed on populated PCBs for GPON ONT/OLT manufacturing.

H: Amalgamated company entitled to TDS, advance tax credits of amalgamati...

H: Procedural lapse without revenue loss or malafide warrants lower penalty.

H: Rights relinquished under compromise treated as transfer of capital as...

H: Lubricant traders' input tax credit claim rejected after open remand.

H: High Court remands input tax credit case for fresh order u/s 16(5.

H: Reassessment quashed due to discrepancy between reasons in 148A notices.

H: Assessee eligible for VCES despite tax payment before scheme launch.

H: Petitioner's statutory IGST refund entitlement for zero-rated exports ...

H: UK company found to have permanent establishment in India; 15% booking...

C: DGFT Issues Guidelines for Voluntary Disclosure of SCOMET Export Viola...

C: GIA Laboratory in Dubai Authorized to Certify Diamonds Under Handbook ...

A: Gujarat AAAR Confirms No GST on Free Employee Bus Transport; ITC Avail...

A: Indian Honey Exporters Must Meet FSSAI Standards, Obtain Certification...

A: India's SCOMET Export Controls: Strict Licensing for Dual-Use Items to...