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 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 SEBI Updates Nomination Rules: Mandatory for Single... TaxTMI SEBI Circular: Procedure for Waiving or Reducing... TaxTMI SEBI Extends AMC Repo Clearing Limited's... TaxTMI Court Deems GST Registration Cancellation Unlawful... TaxTMI High Court Invalidates Detention of Goods Under GST... TaxTMI Kerala High Court: Goods Can Be Provisionally... TaxTMI Court Rules Export Services to US Parent Co. Not... TaxTMI Court Quashes GST Tax and Penalty Order Due to Lack... TaxTMI Custom Transformers for Wind Turbines Not... TaxTMI Transfer of Goods in FTWZ Non-Taxable; No ITC... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 70751 to 70800 of 78058 Records

1 ....1412 1413 1414 141514161417 1418 1419 1420........ 1562

August 6, 2013 Case Laws Service Tax AT

Validity of Show-cause Notice - party to whom a show cause notice is issued must be made aware of the allegation against it and that this is a requirement of natural......
August 6, 2013 Case Laws Service Tax AT

Manpower Recruitment agency service - Valuation - inclusion of value of Provident Fund and other statutory dues - these amounts constitute the gross amount charged by......
August 6, 2013 Case Laws Service Tax AT

Valuation - Value of goods/material is separately shown in contract itself for each category of transformers. Moreover VAT has been paid on these goods/materials.......
August 6, 2013 Case Laws Customs AT

Valuation - import of cars in SKD / CKD conditions - inclusion of costs towards transfer of technology and trademark licence - just because the transaction value under.....
August 6, 2013 Case Laws Customs AT

Amendment in the Bill of Entry - The appellant was entitled to make such amendment in the Bill of Entry - the declaration of proofing machine two times in the Bill of......
August 6, 2013 Case Laws Customs HC

Nature of entitlement – duty credit - Target Plus Scheme (TPS) - The nexus has to be maintained that ‘product group’, viz., the category of the products which is......
August 6, 2013 Case Laws Income Tax HC

Disallowance of rent - Tribunal viewed the entire expenditure not from the angle of prudence but from the question of genuineness thereof. It is true that such......
August 6, 2013 Case Laws Income Tax HC

Undervaluation of closing stock - If the AO was not satisfied with the market value taken by the assessee, he could have taken the assistance of the expert but the AO......
August 6, 2013 Case Laws Income Tax AT

Refund by the Income-tax Department which included interest - Revenue taxed it at 20% as per section 115A as per Article 24 of Indo-Singapore DTAA wheres assessee......
August 5, 2013 Case Laws Service Tax AT

‘Intellectual Property Rights Services’ – It is well settled that there is no law relating to the trade secrets or confidential information in India. Therefore, the......
August 5, 2013 Case Laws Service Tax AT

Sale of liquors - Business Auxiliary services - Commission – Within the framework of the agreements, considered in the context of the taxable BAS, as defined in......
August 5, 2013 Case Laws Service Tax AT

Classification of services under C&FA or under storage and warehouse - Section 65A(2)(b) - Storage of frozen goods in cold storage is an inseparable part of assessee’s......
August 5, 2013 Case Laws Service Tax AT

Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the......
August 5, 2013 Case Laws Customs AT

Export obligation - Value Based Advance Licenses - The date of the licence by itself may not decide chronology but the date of import of the goods may be more relevant......
August 5, 2013 Case Laws Customs HC

Import of boric acid - Subordinate legislation cannot be violative of any plenary legislation made by Parliament or the State Legislature subordinate legislation in the.....
August 5, 2013 Case Laws Customs CGOVT

Penalty u/s 116 – There was no requirement of proving mens rea on the part of person-in-charge of conveyance - CGOVT
August 5, 2013 Case Laws Income Tax HC

Deduction u/s 80IA - Industrial park - Nature of Income from renting - If they are inseparable and the intention is to carry on the business of letting out the......
August 5, 2013 Case Laws Income Tax HC

Short term Capital Gain - sale to sister concern at the rate of less than market value - The property sold to a third party cannot be the basis for determining the......
August 5, 2013 Case Laws Income Tax HC

Deduction u/s 80IB(10) - Interest received from the purchases on delayed payments - Such receipt cannot be stated to be not arising out of the assessee's business of......
August 5, 2013 Case Laws Income Tax HC

Registration u/s 12A and 12AA - only because the Trust has not commenced the activities, the Commissioner would have no authority to ipso facto reject the application......
August 5, 2013 Case Laws Income Tax HC

Validity of notice u/s 148 - The mere fact that the Assessing Officer did not give reasons for not disturbing the claim made by the Assessee in the final order of......
August 5, 2013 Case Laws Income Tax AT

Unaccounted receipts of hiring charges - A.O. made addition on the ground of amount of freight whereas the CIT(A) was of the view that only profit is to be added which is correct - AT
August 5, 2013 Case Laws Income Tax AT

Initiation of proceedings u/s. 153C - AO has not recorded any satisfaction that any seized document or material belongs to any person other than the person searched -......
August 5, 2013 Case Laws Income Tax AT

Exemption u/s 10(13A) - house rent allowance (HRA) - As per AO assessee and his wife are living together as a family. Therefore, it can be inferred that the house owned.....
August 5, 2013 Case Laws Income Tax HC

Recovery of dues - Notice u/s 226(3) - Once the third party noticee has disputed that he owes any money or holds any money on account of the assessee, the Assessing......
August 5, 2013 Case Laws VAT and Sales Tax HC

Exemption from CST - the higher rate of tax payable for non compliance of the amended provisions of Section 8 (5) namely non production of Form C/D, cannot be taken to......
August 3, 2013 Case Laws Service Tax AT

Taxable Service - franchise of the school (DPS) - classification - Whether any taxable service under any category was provided by the assesse - services provided by the.....
August 3, 2013 Case Laws Central Excise HC

CENVAT credit in case the final product is exempted from payment of duty - Appellant was entitled for CENVAT Credit on proportionate plastic granules which generated......
August 3, 2013 Case Laws Central Excise AT

Cenvat Credit - merely because the Appellant manufactures exempted goods, that would be no justification to disallow to it the benefit of availing of Cenvat credit on......
August 3, 2013 Case Laws Central Excise AT

Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT
August 3, 2013 Case Laws Indian Laws HC

Jurisdiction of the Court to decide the issue - MOA was executed at Kolkata and the performance of the contract was to be carried out in West Bengal. Merely because......
August 3, 2013 Case Laws Service Tax AT

Claim of 67% rebate on Erection, Commissioning and Installation Services. - no invoices have been brought in or shown to indicate that sales tax liability is discharged....
August 3, 2013 Case Laws Service Tax AT

Collecting the charges by the appellant from his customers and paying the same to Commodity Exchange for Computing Linkage, prima-facie, will not fall under the category....
August 3, 2013 Case Laws Service Tax AT

Removal of waste and housekeeping, in our considered view, prima-facie would get covered under the ‘Cleaning Services’, as removal of waste is nothing but cleaning of......
August 3, 2013 Case Laws Customs AT

Import of Hazardous Waste – e-waste - Datagraphic Display Tubes which are used in computer monitors. - no permission of the Ministry of Environment and Forests (MOEF)......
August 3, 2013 Case Laws Indian Laws HC

Arbitration award - If respondents were entitled to invoke arbitration by virtue of Assessing Officer's disallowance of depreciation, respondents could have done so......
August 3, 2013 Case Laws Income Tax HC

When the specific case of the assessee was that the income arising from the sale of shares could not be treated as income from business, in fairness to the claim of the.....
August 3, 2013 Case Laws Income Tax HC

Nature of income in the hands of land developer (vendor) - third party agreement with land owner - the receipt would attract capital gains at his hands - HC
August 3, 2013 Case Laws Income Tax HC

Notice u/s 148 - Change of opinion - If, in the process, AO made a legal error, the succeeding Assessing Officer cannot correct such an error, through the process of......
August 3, 2013 Case Laws Income Tax HC

Addition u/s 68 - the assessee had no justification for borrowing such amounts at high rate of interest, even without disturbing the well established principle of not......
August 3, 2013 Case Laws Income Tax HC

Deduction u/s 37(1) - Whether, payment of interest on delayed payment of instalments is penal in nature - Held No - It was simplicitor liability of interest on delayed......
August 3, 2013 Case Laws Income Tax AT

Transfer pricing adjustment - No need for provision of +/- 5% range for CPM of the arm's-length price as there are no comparable prices in the instant case providing a......
August 3, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - The assessee has not failed to offer any explanation and the explanation of the assessee was not found to be false & has made bona-fide......
August 3, 2013 Case Laws Income Tax AT

Levy of Fringe Benefit Tax (FBT) - The assessee being a company, the club expenses incurred would be so only for its employees and, therefore, in clear view fall to be......
August 3, 2013 Case Laws VAT and Sales Tax HC

Purchase tax paid in the State of U.P. Reassessment - Adjustment of tax paid on purchase of paddy - the purchase tax paid in the State of U.P. cannot be adjusted against....
August 2, 2013 Case Laws Central Excise HC

Fictitious purchase - Modvat credit - No manufacturing activity started - Caveat emptor -It was for the buyer to establish that he had no knowledge about the genuineness....
August 2, 2013 Case Laws Service Tax AT

The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the sugar factory. Therefore, the activity undertaken by......
August 2, 2013 Case Laws Service Tax AT

Online Database Access or retrieval Service - Computer Reservation System“ (CRS)/Globai Distribution System (GDS) - A detailed order of difference of opinion - referred.....
August 2, 2013 Case Laws Income Tax AT

Gift u/s 56(2)(v) - Gifts/awards on winning of the Olympic Medal - in the case of the assessee, viz., Shri Abhinav Bindra, all the rewards/prizes/gifts received by him......
August 2, 2013 News Indian Laws

ST-3 - eFiling Offline Utilities/Schema for the Half Year ending March 2013

1 ....1412 1413 1414 141514161417 1418 1419 1420........ 1562

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Exporter Seeks Clarity on GST Changes for IGST Refunds, Freight Insura...

N: Central Government Approves CPRI Bengaluru for Scientific Research, Ef...

F: Debate on Definition of "Benefits" Under GST Act Section 132: Impact o...

F: Taxpayer Error in Filing Under SGST/CGST Instead of IGST; Experts Cite...

F: GST Applies to Works Contract Services in Nepal Under IGST Act Section...

F: GST on Commercial Property Rentals: Reverse Charge Mechanism, Registra...

F: GST Rate on Food Products: Expert Clarifies 18% Tax for Ready-to-Eat I...

F: Activities or Transactions

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...

A: Filing Nil TDS Return is mandatory for compliance, avoiding penalties,...

A: UPI Transforms Indian Banking: Real-Time Mobile Payments, Increased Li...

A: Cumulation in Rules of Origin Boosts Indian MSMEs' Competitiveness in ...

H: Notified Area Authority, Vapi not 'local authority' for GST exemption.

H: Undisclosed Shipgram income: HC upholds 30% addition based on concurre...

H: HC quashes DGFT's mid-term revision of Bullion TRQ allocations under I...

H: Dumpers, tippers used for mining services qualify as 'inputs' for CENV...

H: Tax Scheme Benefit Denial Contemptuous, Rajasthan HC Orders Fresh Orde...

H: Madras HC quashes order for violating natural justice principles, rema...

H: JAO vs FAO: Jurisdictional Assessing Officer Can Continue Reassessment...

H: Customs broker's license revocation set aside for violating time limits.

H: Property Sold Under SARFAESI Prevails Over Later Sales Tax Charge.

H: Deceased person's assessment order quashed as nullity due to lack of j...

H: Assessee allowed reduced 22% tax rate u/s 115BAA for AY 2022-23 despit...

H: Lenders' appeal allowed against rejection of insolvency plea; NCLAT di...

H: Writ petition allowed; order set aside for violating natural justice, ...

H: Assessee's negligence bars condonation of 2655-day delay in filing appeal.

H: Corporate debtor's insolvency petition upheld after defaulting on fina...

A: Madhya Pradesh High Court: Section 16(2) of CGST Act Prevails Over Sec...