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 71001 to 71050 of 78058 Records

1 ....1417 1418 1419 142014211422 1423 1424 1425........ 1562

July 19, 2013 Case Laws Income Tax HC

Exemption u/s 10(23c)(iiiad) - Tribunal held that so long as exemption order stands, which is available under Section 10 (23c) (iii ad) the question as to how amount was....
July 19, 2013 Case Laws Income Tax HC

Revision of Assessment order u/s 263 - An order is not erroneous, unless the CIT hold and records reasons why it is erroneous - An order will not become erroneous......
July 19, 2013 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - One has to see whether the attitude of the assessee in obtaining only the bills and not the materials/goods would amount to concealment of......
July 19, 2013 Case Laws Income Tax HC

Reopening of assessment - the Department did not take steps to revise the order passed u/s 144A by invoking the provisions of section 263, the notice u/s 148 issued......
July 19, 2013 Case Laws Income Tax HC

Reopening of assessment - earlier CIT (Appeals) has quashed the notice - there is no bar against reopening the assessment once again on the same grounds after following....
July 19, 2013 Case Laws Income Tax SC

It is a well-settled principle of statutory interpretation of a taxing statute that a subject will be liable to tax and will be entitled to exemption from tax according.....
July 19, 2013 Case Laws Income Tax AT

Addition made u/s. 69A - blank signed cheques were found during survey - blank cheques cannot be considered as money/ bullion/ jewellery other available articles and......
July 19, 2013 Case Laws Income Tax AT

Deprecation - While claiming the depreciation allowance, the assessee has offered the principal portion of the lease rental also for taxation - Otherwise, it was......
July 19, 2013 Case Laws VAT and Sales Tax HC

Works contract - interstate movement of goods - local sale or CST - As the sale is already effected and as the manufacture of the lift at Ghaziabad is only in pursuance....
July 18, 2013 Case Laws Service Tax AT

Order u/s 73C - Provisional attachment to protect revenue in certain cases. - Order passed under section 73C of the Finance Act, 1994 is not appealable to this Tribunal - AT
July 18, 2013 Case Laws Income Tax HC

Exemption u/s 10(23C)(iv) - even though the aims and objects of the society may contain several objects but if it has been proved by material on record that the society.....
July 18, 2013 Case Laws Income Tax HC

Capital gain - AO has interfered without any evidence that possession of factory land was given to assessee in the subject assessment year on the basis that construction....
July 18, 2013 Case Laws Income Tax HC

Notice of re-assessment - If a claim is scrutinized by the Assessing Officer during assessment, it means he was convinced about the validity of the claim. His formation....
July 18, 2013 Case Laws Income Tax HC

Deduction u/s 80G - Exemption also granted u/s 10A - Double deduction - the debiting of donation in the first instance and adding it back subsequently makes no......
July 18, 2013 Case Laws Income Tax HC

Installation of traffic signal - A.O. held deduction can only claimed u/s 80G - in order to discharge their CSR which also facilitates their business if the employees......
July 18, 2013 Case Laws Income Tax HC

Once the transaction is genuine merely because it has been entered into with a motive to avoid tax, it would not become a colourable devise and consequently earn any......
July 18, 2013 Case Laws Income Tax AT

Donations for scientific research or rural development - loss under the head income from business or profession - in view of the specific bar created u/s 80GGA, assessee....
July 18, 2013 Case Laws Income Tax AT

Addition on account of forfeiture of shares application money - since the amount is capital in nature the same cannot be brought to tax. - AT
July 18, 2013 Case Laws Income Tax AT

Rectification u/s 154 - issue of grant of interest on interest is a highly debatable and rather allowable claim in favour of the assessee - debatable issue cannot be......
July 18, 2013 Case Laws Income Tax AT

Export promotion expenses - foreign visits for the purpose of meeting with the buyers have no direct nexus with the manufacturing activity of the assessee - expenses disallowed - AT
July 18, 2013 Case Laws Central Excise AT

Alteration in MRP - There cannot be different Retail Price for the purpose of CVD and for the purpose of Excise duty in respect of the same goods - prima facie case is......
July 18, 2013 Case Laws Central Excise AT

Refund claim of education cess and S&H education – exempted goods - refund claim of education cess and S&H education was not entertainable - AT
July 18, 2013 Case Laws Central Excise AT

Application for restoration of appeal filed after almost 16 years - Application for restoration is to be made within three months from the dismissal of the appeal - AT
July 18, 2013 Case Laws Central Excise AT

Levy of AED (T&TA) in addition of Compounded levy of duty on fabrics - an assessee need not discharge any further duty under AED (T&TA) - AT
July 18, 2013 Case Laws Central Excise AT

Any information sought not having the backing of the law and if not given - cannot be the ground for seeking vacation of the stay - AT
July 17, 2013 Case Laws Central Excise AT

Denial of credit - Goods received on stock transfer basis - Revenue denied credit on the basis that it was stock transfer and not sale - credit allowed - AT
July 17, 2013 Case Laws Service Tax AT

Refund of claim - Claim filed beyond period of 1 year - Export - Notification No. 17/2009 - all conditions are mandatory - refund claim filed beyond one year rejected - AT
July 17, 2013 Case Laws Customs AT

Valuation of imported goods - Transaction Price - Grant of territorial commission/discount cannot be arbitrary/or discriminatory - It does not affect the normal trade......
July 17, 2013 Case Laws Service Tax HC

Constitutional validity of levy of service tax on sale of food and drinks (restaurants) - Legislative competency of Parliament - only state govt. are empowered to levy.....
July 17, 2013 Case Laws Income Tax HC

Bad debts - it is difficult to accept that on the mere score of reference to the BIFR - the recovery of interest or accruing of interest on the debtor company had become....
July 17, 2013 Case Laws Income Tax HC

Penalty u/s 271B - delay in filing an audit report u/s 44AB - The delay of 29 days in filing of the tax audit report under section 44AB merited to be condoned - no penalty - HC
July 17, 2013 Case Laws Income Tax HC

Accrued income - whether a sum which represented retention money for fulfillment of the contract by the assessee should be treated as accrued income – Held No - HC
July 17, 2013 Case Laws Income Tax HC

Deduction u/s 80IA(4)(iii) - Towers in the Industrial Park rented out for software concern - deduction allowed - HC
July 17, 2013 Case Laws Income Tax HC

Application of Section 70 and 74 - set off of losses - Exemption u/s 50EC - priority - For taking benefit under Section 54E, it is not necessary that one should first......
July 17, 2013 Case Laws Income Tax HC

Income u/s 41(1) - Bank waived the interest portion - Returns filed for A.Y. in which deduction claimed was held non-est - Unless the amount had been allowed as a......
July 17, 2013 Case Laws Income Tax HC

Computation of capital gain - property received under gift - Section 48, 49 - CII to be taken from the date of transfer while cost of acquisition would be the cost for......
July 17, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - Adhoc disallowance of 50% out of miscellaneous expenses was made by the A.O. on estimated basis - said estimate was revised by the CIT(A) to 10%.....
July 17, 2013 Case Laws Income Tax AT

Deduction u/s 10A - allocation of expenses on the basis of the turnover made by the CIT(A) is reasonable and has to be upheld. - AT
July 17, 2013 Case Laws Income Tax AT

Re opening of assessment second time - it is only to circumvent the illegality committed by the AO in the fist assessment proceedings - proceedings dropped - AT
July 17, 2013 Case Laws VAT and Sales Tax HC

The single judge dismissed the writ petition; substance of the order is under Article 227 and no power under Article 226 of the Constitution has been exercised - the......
July 16, 2013 Case Laws Service Tax AT

Benefit of exemption available to maintenance/repair of roads will not be available in respect of such activities carried out in respect of runways - runway cannot be......
July 16, 2013 Case Laws Service Tax AT

The request of the appellant that if the refund cannot be allowed, they may be allowed to carry forward the amount as a credit, also cannot be accepted as it would......
July 16, 2013 Case Laws Service Tax AT

Input Service Distributor (ISD) – assessee would be entitled for the credit taken by one of the service stations based on the credit distributed by the ISD - AT
July 16, 2013 Case Laws Service Tax AT

Cenvat Credit - Input Services - Rule 2(l) - Business support services - the term business appearing in the definition of input service cannot be given a restricted definition - AT
July 16, 2013 Case Laws VAT and Sales Tax HC

Rate of tax - medical electronic items - when there is a special entry to deal with the item in question, one has to give preference to the same over the general entry. - HC
July 16, 2013 Case Laws Income Tax HC

Provision for Warranty - The assessee had not proved the provision of warranty expenses based on any scientific method in such circumstances - Triple test was not passed....
July 16, 2013 Case Laws Income Tax HC

Co-operative societies – whether person u/s 2(31) for the purpose of inquiry u/s 142 and power to call for information u/s 133 - Held Yes - HC
July 16, 2013 Case Laws Income Tax HC

Distributing free articles / samples to doctors - it is for the assessee to satisfy the Assessing Officer that the expense is not in violation of the Medical Council Regulations - HC
July 16, 2013 Case Laws Income Tax HC

Unpaid Excise Duty - Whether the ITAT erred in deleting the addition made by the AO u/s 43B r.w. Section 145A - The assessee cannot profit or take advantage from that......
July 16, 2013 Case Laws Income Tax HC

Exemption u/s 10(23C)(vi) can be claimed by an assessee without applying for registration u/s 12A as it is not required to fulfil the conditions mentioned under section 11 - HC

1 ....1417 1418 1419 142014211422 1423 1424 1425........ 1562

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Debate on Validity of Section 63 Notice Issued for FY 2017-18; Order D...

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...

A: Supreme Court Grants Interim Relief to Online Gaming Firms on 28% GST ...

A: Gujarat High Court Orders Reassessment of M/s Kashi Exports' Input Tax...

A: Understanding Roles of Directors in Private Limited Companies: Managin...

A: Gauhati High Court Dismisses Review Petition: Notification Lacks GST C...

F: Experts Debate Ambiguity in Section 127 of CGST Act; Calls for Clarity...

F: Client Faces GST Filing Error: Misclassified IGST as SGST/CGST, Expert...

F: Understanding "Benefits" in GST Act's Section 132: Key to Liability fo...