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 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 High Court excuses 98-day appeal delay due to... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 72051 to 72100 of 77999 Records

1 ....1438 1439 1440 144114421443 1444 1445 1446........ 1560

April 16, 2013 Case Laws Income Tax AT

Since the DTAA is silent about the surcharge and education cess for the purpose of deduction of tax at source, this Tribunal is of the considered opinion that the......
April 16, 2013 Case Laws Income Tax AT

Receipts in respect of online advertising on Google and Yahoo cannot be brought to tax in India under the provisions of the Income Tax Act, as also under the provisions.....
April 15, 2013 Case Laws Central Excise HC

Whether “Served From India Scheme“ (SFIS) can be treated as exempted goods for the purposes of Rule 6(3)(b) of Cenvat Credit Rules - Held No - HC
April 15, 2013 Case Laws Central Excise HC

Strangely, the revenue authority was of the opinion that a person who is not party to a fraud or collusion or wilful mis-statement, may avoid penal consequences but not.....
April 15, 2013 Case Laws Central Excise HC

Exemption under Notification No. 88/88 - when the recognition granted (by the KVIC)to the petitioner is conditional, in respect of any other manufacturing unit except......
April 15, 2013 Case Laws Customs HC

Seizure U/s 110 - As the goods in question are not prohibitory items under the provisions of the Act , provisional release of the goods in question, is ordered with conditions - HC
April 15, 2013 Case Laws Income Tax AT

Tax paid by the employer on the salary/remuneration of the employee - Section 17(2) - such payment was to be excluded from the income of the employees - AT
April 15, 2013 Case Laws Income Tax AT

Adjustment of tax on the date of seizure - assessee would be entitled to interest u/s.244A from the date of the amount held by the Revenue in their account of seizure. - AT
April 14, 2013 Case Laws Central Excise HC

Order of CESTAT remanding the matter back - The order smacks of perversity and is violative of principles of natural justice, in that the entire decision is on the......
April 14, 2013 Case Laws Central Excise HC

Cenvat Credit of duty paid by the Job worker - No merit in the contention of the revenue that the job workers cannot prefer to pay excise duty in spite of having......
April 14, 2013 Case Laws Service Tax HC

Power to freeze account - demand of service tax - the impugned order freezing the Bank accounts is not sustainable in the eye of law as this has been passed without......
April 14, 2013 Case Laws Customs HC

Interest on refund excess sale proceeds - The Petitioner has been deprived of a refund of its monies legitimately due to him - Interest allowed at the rate of 9% - HC
April 14, 2013 Case Laws Income Tax HC

TDS u/s 194-H - commission or discount - stamp papers etc. have been sold at a discounted price - such type of discount is trade discount and it is not commission. - No TDS - HC
April 14, 2013 Case Laws Income Tax HC

Additions u/s 68 - ITAT is wrong in deleting the addition stating that Revenue Authorities failed to consider the assessee's request for calling for information u/s......
April 14, 2013 Case Laws Income Tax HC

Disallowance u/s 43B on account of outstanding luxury tax liability - assessee has not realized the amount of luxury tax - no addition or disallowance u/s 43B - HC
April 14, 2013 Case Laws Income Tax HC

Sale of the lottery tickets - point of sale - revenue recognition - till the date of the draw or just prior to the date of the draw it cannot be ascertained as to......
April 14, 2013 Case Laws VAT and Sales Tax HC

Cancellation of the registration certificate - suppressed turnover - appeal is pending before the Tribunal - The grounds are not sufficient for cancelling the......
April 14, 2013 Case Laws Companies Law HC

Company in liquidation - Subletting - The official liquidator is entitled to encash the capital asset and sell the lease hold rights for payment of dues to the......
April 12, 2013 Case Laws Service Tax HC

Providing ‘Life insurance coverage’ to the employees of the State Government as part of its statutory obligation giving effect to Rule 22A of Part I KSR is not a......
April 12, 2013 Case Laws VAT and Sales Tax HC

Adjust of tax paid on purchase of paddy with sales tax on sale of rice - In the absence of furnishing of a Form ‘C’, the conclusion would be that the sale is not an......
April 12, 2013 Case Laws Income Tax HC

Amortisation u/s section 35D - Euro issue expenditure - the expenditure that qualified for consideration under section 35D is restricted by reason of use of the phrase "being" - HC
April 12, 2013 Case Laws Income Tax AT

Interest on FDRs - The deposit of money in present case was directly linked with the business activity of the company. The same is intricately connected with the......
April 12, 2013 Case Laws Income Tax AT

Receipt of commission income from tenant - income of commission received is to be assessed as business income and not as income from house property - AT
April 12, 2013 Case Laws Income Tax AT

The onus is upon the assessee to establish that the money was borrowed for the purpose of business - assessee failed to prove the onus - Claim of Interest disallowed - AT
April 12, 2013 Case Laws Income Tax AT

Provisions of AS-7 cannot override the provisions of section 145 in so far as the computation of business income under the Income Tax Act for the purpose of determining.....
April 12, 2013 Case Laws Income Tax AT

Re-opening of assessment u/s 147 - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings even.....
April 12, 2013 Case Laws Customs AT

The Commissioner of Customs (General), Mumbai, has no jurisdiction to suspend the licence of the appellant, as the same has been issued by the Commissioner of Customs......
April 12, 2013 Case Laws Customs AT

Interest on refund - Since Section 27A of the Customs Act itself came into force only in May, 1995 and the appellant has claimed the interest w.e.f. 1-12-1995 onwards -.....
April 12, 2013 Case Laws Central Excise AT

Removal of capital goods as such to another units - non Reversal of Cenvat Credit - there is a revenue-neutral situation, demand set aside. - AT
April 12, 2013 Case Laws Central Excise AT

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of duty also - AT
April 12, 2013 None Service Tax

CBEC extended the last date of e-filing of Service Tax Return (ST-3) for the period July-September 2012, from 15th April to 30th April, 2013.
April 11, 2013 Case Laws Service Tax AT

Levy of service tax on interest charged by credit card company for late payment of dues - prima facie in favor of assessee - stay granted - AT
April 11, 2013 Case Laws Service Tax AT

Refund - export of services - foreign exchange ICICI Bank (their banker) confirms that payment of Canadian company was converted into Indian currency and paid to the......
April 11, 2013 Case Laws Customs AT

Levy of SAD - 100% EOU - clearance of machine as scrap - SAD is not payable on the capital goods as there was no levy of that duty at the time of its importation. - AT
April 11, 2013 Case Laws Companies Law HC

Restraining infringement of patent - similarity of pharmaceutical composition of the products cannot be a ground for infringement. - HC
April 11, 2013 Case Laws Companies Law HC

Invocation of Arbitration clause - non reference to an arbitration clause in the counter affidavit filed by the Delhi Jal Board does not result in waiver of the......
April 11, 2013 Case Laws Income Tax HC

Exemption under section10A - computation of five consecutive years - amendment to section 10A(3) - the amendment is not retrospective in nature - Decided in favor of revenue. - HC
April 11, 2013 Case Laws Income Tax HC

Order of settlement commission - immunity from prosecution - the Settlement Commission will have to examine the application by lifting the corporate veil to see as to......
April 11, 2013 Case Laws Central Excise AT

Manufacturing of exempted as well as dutiable goods - Cenvat Credit - No separate accounts - demand equal to 10% of exempted goods confirmed, though the amount of credit....
April 11, 2013 Case Laws Central Excise AT

Valuation - inclusion of cost of software in the value hardware - equipments have been cleared from the factory without the software being loaded in the equipments - no addition - AT
April 11, 2013 Case Laws Central Excise HC

Manufacture - Marketability - Sale of the paper waste and plastic waste and scraps - merely because no classification list was filed, that by itself was no ground for......
April 10, 2013 Case Laws Central Excise AT

Unconditional stay - Whether on expiry of six months from the date of stay order, the Appellant is required to file an application for extension of stay? AT
April 10, 2013 Case Laws Service Tax HC

Liability of pay service tax rending - adjustment of service tax deposited by the tenant with the service tax demanded from the landlord - adjustment allowed subject to.....
April 10, 2013 Case Laws Service Tax AT

Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT
April 10, 2013 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - When the addition was set aside, there was no question of imposition of penalty - HC
April 10, 2013 Case Laws Income Tax AT

Higher rate of depreciation - assessee has proved that it has used the security vans for transportation of cash valuables etc. - claim depreciation @40% on security vans allowed - AT
April 10, 2013 Case Laws Income Tax AT

Exemption of Long Term Capital Gains u/s. 54F - two adjacent flats were purchased and later on same were converted into one single residential unit. - Exemption allowed - AT
April 10, 2013 Case Laws VAT and Sales Tax HC

Input tax credit denied - credit can not be denied on a plea that the selling dealer has not paid the tax. - HC
April 10, 2013 Case Laws Companies Law HC

Rectification of name of company - mere resemblance of name does not follow as a matter of course that it should be directed by the Central Government to change it's name. - HC
April 9, 2013 Case Laws Service Tax HC

Pendency of the appeal and the application for interim stay on account of non re-constitution of the Bench - appeal preferred by the petitioner is pen - HC

1 ....1438 1439 1440 144114421443 1444 1445 1446........ 1560

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Debate on CGST Act's Section 127: Is it a necessary residual penalty p...

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...

H: ITAT Supports AO in Treating Excess Stock as Business Income; Rejects ...

H: High Court Dismisses Petition Against Audit Assessment, Validates Exte...

H: Slack Adjusters for Buses/Trucks Taxed at 28% GST, Trailers at 18% GST...

F: Client Faces Tax Discrepancy Due to Filing Error; Expert Cites Precede...

N: Telangana Amends Tax Notification: Tax on Renting Non-Residential Prop...

F: Debate on GST Classification: Are A La Carte Orders in Indian Restaura...

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...