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 From January 2025, GSTR-1 and GSTR-1A require... TaxTMI SEBI Updates Nomination Rules: Mandatory for Single... TaxTMI SEBI Circular: Procedure for Waiving or Reducing... TaxTMI Court Deems GST Registration Cancellation Unlawful... TaxTMI High Court Invalidates Detention of Goods Under GST... 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 Court Invalidates GST Notice Served Only via Web... TaxTMI Leasehold Rights Transfer Deemed Immovable... TaxTMI SEBI Sets New Guidelines for Research Analysts:... TaxTMI High Court Reinstates GST Registration if... TaxTMI AAAR rules no GST on free employee bus transport;... TaxTMI High Court: Land possession transfer without... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 71651 to 71700 of 78002 Records

1 ....1430 1431 1432 143314341435 1436 1437 1438........ 1561

May 25, 2013 Case Laws VAT and Sales Tax HC

U.P. Value Added Act, 2008 - every dealer holding registration certificate under the erstwhile Act, as a dealer, is deemed to be registered under the new Act -......
May 25, 2013 Case Laws VAT and Sales Tax HC

Petitioner is not personally liable to pay the outstanding dues under the U.P. Trade Tax/Sales Tax Act of the Private Limited Company but under CST he is liable to pay the dues - HC
May 24, 2013 Case Laws Central Excise AT

Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is....
May 24, 2013 Case Laws Central Excise AT

Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter.....
May 24, 2013 Case Laws Service Tax HC

An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a......
May 24, 2013 Case Laws Customs HC

Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to......
May 24, 2013 Case Laws Income Tax AT

Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is....
May 24, 2013 Case Laws Income Tax AT

Repayment of capital balance in cash would not attract the provisions of sec. 269T since it does not constitute loan or deposit. - AT
May 24, 2013 Case Laws Income Tax AT

Penalty u/s 271E - violation of sec. 269T - the interest amount and the principal amount were paid in two different occasions - each amoount less then Rs. 20,000 - No penalty - AT
May 24, 2013 Case Laws Income Tax AT

Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred,......
May 24, 2013 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - AT
May 24, 2013 Case Laws Income Tax AT

Gift of immovable property - assessee's brothers and mother have gifted their 1/8th undivided share - very heavy burden lies on the department to prove that it is not the real one - AT
May 24, 2013 Case Laws Income Tax AT

Addition on account of negative stock - The quantitative details as submitted duly explained that there was no negative stock in any of the month. - AT
May 24, 2013 Case Laws VAT and Sales Tax HC

Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - chargeable at 1%. - HC
May 24, 2013 Case Laws Companies Law HC

Appeal u/s 483 – modification sought by the appellant is against the fabric of the Scheme and in the domain of modifications of the Scheme and not of modification for......
May 23, 2013 Case Laws Central Excise AT

Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - AT
May 23, 2013 Case Laws Central Excise AT

In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - AT
May 23, 2013 Case Laws Central Excise AT

Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted....
May 23, 2013 Case Laws Central Excise AT

Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - AT
May 23, 2013 Case Laws Customs AT

Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for......
May 23, 2013 Case Laws Income Tax AT

MAT - Agriculture income - sale of tea plant - Since these two items are of agricultural income it should be allowed as deduction while computing income u/s. 115JB ......
May 23, 2013 Case Laws Income Tax AT

Re-assessment - No addition is made rather from the records the information available was used for making disallowance - the order of reopening is quashed - AT
May 23, 2013 Case Laws Income Tax AT

Performance incentive paid to employees - tds - the estimated TDS deducted in a bona fide manner as per the settled legal position cannot be faulted with. - AT
May 23, 2013 Case Laws Income Tax AT

Disallowance of expenditure in computing the income under the head capital gains - cost of making the title complete and perfect can be treated as the 'cost of......
May 23, 2013 Case Laws Income Tax AT

True, genuine and bona fide transactions, even if made below par, the fair market valuation would not have any tax implication, being only undertaken in the normal......
May 23, 2013 Case Laws VAT and Sales Tax HC

Guilty of willful omission - in the normal course, there would be no reason for the selling dealer to doubt the declaration made by the purchasing dealer, in the Form ST-1 - HC
May 23, 2013 Case Laws VAT and Sales Tax HC

Expression tax due as appearing in section 27(1) has to be read in conjunction with provisions of section 21(3) and interest u/s 27(1) is payable only on the tax due......
May 23, 2013 Case Laws VAT and Sales Tax HC

Trade tax on mushroom - mushroom has been excluded from category of fresh fruits and green vegetables. - not exempted - HC
May 23, 2013 Case Laws Companies Law HC

The CLB has, under the garb of doing substantial justice, granted extreme directions under Section 402, enabling the Respondents to achieve indirectly a virtual veto......
May 23, 2013 Case Laws Companies Law HC

Amalgamation - u/s 391 the C. Govt. & IT Authority do not have any powers to intervene or to be heard on any scheme which is filed seeking sanction of the Court - HC
May 22, 2013 Case Laws Income Tax HC

Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission established - deduction allowed - HC
May 22, 2013 Case Laws Central Excise AT

Rejection of the application for registration – Manufacture of cigarettes - No condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry,.....
May 22, 2013 Case Laws Service Tax AT

Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. - penalty imposed set aside. - AT
May 22, 2013 Case Laws Service Tax AT

Construction of complex - several quarters - different buildings in the same compound. - None of the buildings had more than 12 flats in each building - Prima facie......
May 22, 2013 Case Laws Service Tax AT

Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - prima facie case is against the assessee - stay......
May 22, 2013 Case Laws Income Tax AT

Condonation of delay in filing the appeal - assessee is not a company placed with experts advising - Assessee is only an individual which must be appreciated - Delay condoned - AT
May 22, 2013 Case Laws Income Tax AT

Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head “Operating Expenses“....
May 22, 2013 Case Laws Income Tax AT

It is not open to the Revenue to accept a judgement in the case of an assessee and challenge its correctness in the case of any other assessee without just cause. - AT
May 22, 2013 Case Laws Income Tax AT

Income u/s 2(24) - exercising of voting rights in a particular fashion - to exercise voting rights is not the business of the assessee. - The receipt was not of......
May 22, 2013 Case Laws Income Tax AT

Wrong accounting entry - inadvertent mistake, merely an accounting entry which is subsequently corrected and explained cannot fasten the assessee with tax liability by......
May 22, 2013 Case Laws VAT and Sales Tax HC

Transfer of right to use the goods - Exigible to sales tax -assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and......
May 22, 2013 Case Laws VAT and Sales Tax HC

Interstate sale or not - CST - passive infrastructure provider - The fact that the goods purchased by the petitioners were neither sold nor used in the manufacture of......
May 21, 2013 Case Laws Service Tax AT

Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - AT
May 21, 2013 Case Laws Central Excise AT

Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use....
May 21, 2013 Case Laws Central Excise HC

Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application......
May 21, 2013 Case Laws Service Tax HC

Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC
May 21, 2013 Case Laws Service Tax AT

First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability......
May 21, 2013 Case Laws Customs AT

If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist......
May 21, 2013 Case Laws Income Tax AT

TDS u/s 194C(2) - payments made to the labourers through the Sardars/Munshis - the provision of section 194C do not apply to the payments/expenditures incurred by the assessee. - AT
May 21, 2013 Case Laws Income Tax AT

Undisclosed profit from unaccounted sales - CIT(A) was fair and reasonable while applying the G.P. Rate at 20% on the undisclosed sales. - AT

1 ....1430 1431 1432 143314341435 1436 1437 1438........ 1561

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: High Court: Directors Liable u/s 138 of Negotiable Instruments Act Des...

C: Ministry of Finance Updates CGST Arrest Guidelines: Grounds for Arrest...

H: IBBI mandates eBKray platform for all asset auctions in liquidation un...

H: IBBI Extends Deadline for Liquidation Forms Submission Under IBC 2016 ...

F: Client Faces Tax Demand Due to Incorrect Filing; Experts Cite No Reven...

F: Debate Over Section 127 of CGST Act: Clarification Needed to Prevent M...

N: Central Government Updates Export Policy in Schedule-II of ITC(HS) 202...

H: Court Rules AO Needs Evidence, Not Allegations, to Reopen Assessment; ...

H: High Court Invalidates Assessment Orders for Exceeding Time Limit u/s ...

H: Assessee's Claims Approved: Sales Promotion, Insurance, and Interest E...

A: Madras High Court: Notices Under CGST Act Section 169 Must Be Served P...

A: LLPs vs. Traditional Partnerships: Limited Liability, Separate Legal E...

A: Understanding CGST Act's Appellate Authority: Roles, Functions, and Ad...

A: Timely ITAT Order Pronouncements Essential for Transparency; Delays Un...

A: Supreme Court Upholds Arbitral Tribunal's Decision, Cautions Against E...

A: Income Tax Act 1961: Prosecution for Non-Compliance and Tax Evasion Ov...

F: GST on Commercial Rentals in India: Reverse Charge Mechanism Applies; ...

H: Government Educational Institute Granted Tax Exemption by ITAT for Cen...

H: High Court Upholds Rule 6-B(2)(iii) Validity, Finds L1 Certificate Can...

H: High Court Quashes GST Assessment Order for Denying Personal Hearing; ...

H: CESTAT Rules in Favor of Appellants: Confiscated Foreign Gold Classifi...

H: Court Halts Bank Guarantee Encashment; No Coercive Steps Allowed Durin...

H: Input Tax Credit Denied for Motor Vehicles Seating 13 or Fewer, Failin...

H: ED Not Required to Share "Reasons to Believe" Under PMLA Section 17(1)...

H: ITAT Rules Assessee Not Liable for Penalties u/ss 271E and 271D Due to...

H: Appellants to Include Various Charges in Vehicle Value u/s 4 of Centra...

A: Madras High Court: No Input Tax Credit for Promotional Goods u/s 17(5)...

A: Tax Cases Undermined by Procedural Errors: The Importance of Thorough ...

A: Timely ESI return filing ensures legal compliance, avoids penalties, b...

A: Understanding Section 68 of the Income Tax Act: Tax on Undisclosed Cas...