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 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 Court Quashes Proceedings: No Money Laundering... 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 72201 to 72250 of 77999 Records

1 ....1441 1442 1443 144414451446 1447 1448 1449........ 1560

March 29, 2013 Case Laws Income Tax HC

Deduction u/s 35(2AB) - in house research - If by utilizing the staff or resources of an organization, research is conducted within the organization rather than through.....
March 29, 2013 Case Laws Income Tax HC

Reopening of assessment - the assessee disclosed the initial payment of Rs. 28.65 lakhs on 9 December 1994, but carefully avoided disclosure of the fact that the payment....
March 29, 2013 Case Laws Income Tax AT

Disallowance of advance written off - assessee cannot be allowed to approbate and re-approbate. It cannot say that the purchases were all bogus but, advances were genuine. - AT
March 29, 2013 Case Laws Companies Law HC

Winding up petition - Even if it is “proved to the satisfaction” of the Court that the Respondent company is unable to pay its debts, the Petitioner would also have to......
March 28, 2013 Case Laws Service Tax AT

Renting of Immovable Property - valuation - electricity is ‘goods' and the same shall not form part of taxable service - AT
March 28, 2013 Case Laws Service Tax AT

Providing helicopters to the State Governments for transportation of their personnel - supply to tangible goods service or transportation of passenger by air service -......
March 28, 2013 Case Laws Central Excise AT

The Brass Brazing Granules/Pellets would be correctly classifiable under sub-heading 7403.21 as the goods, in question, are in the nature of unwrought metal - AT
March 28, 2013 Case Laws Central Excise AT

Cenvat credit denied on MDEA not being a input eligible - role of MDEA is only in removal of sulphur. - cenvat credit allowed - AT
March 28, 2013 Case Laws Service Tax AT

Cenvat Credit - input service – There is no dispute that PMP certificate is relatable to Maintenance & Repair of Whirlpool products since buyers of products of the said.....
March 28, 2013 Case Laws Customs HC

Conversion of Shipping Bills - For enabling an exporter to draw the benefits of any scheme, not only physical verification of documents would be required, but also......
March 28, 2013 Case Laws FEMA HC

Section 8(1) of the Foreign Exchange Regulation Act, 1973 (FERA) - To meet the charge of having acquired foreign exchange, it must be shown that the petitioner was the......
March 28, 2013 Case Laws Income Tax AT

Reassessment - The audit objection is based upon the legal opinion expressed by them and not pointing out any factual error or omission - reopening of assessment was not valid - AT
March 28, 2013 Case Laws Income Tax HC

Validity of Assessment U/s 143(3) r.w.s. 154 - What the AO has done by the impugned order is to conduct a substantive review of the earlier which was clearly impermissible. - HC
March 28, 2013 Case Laws Income Tax HC

As the department has more amount in its control than the amount of advance tax payable by the assessee. Therefore, it cannot be said that assessee is liable to pay......
March 28, 2013 Case Laws Income Tax HC

The question whether 20% or 19.72% gross profit rate should be applied, is the question of fact. - No question of law arises for consideration by this Court. - HC
March 28, 2013 Case Laws Income Tax HC

It is the cardinal principle that the power of stay is not ordinarily to be exercised in a routine way or as a matter of course - Only when a strong prima-facie case is.....
March 28, 2013 Case Laws Income Tax AT

Deduction u/s. 80IB(10) - the date on which building plan of such housing project is approved shall be deemed the date of approval of the housing project. - AT
March 28, 2013 Case Laws Income Tax AT

Exemption u/s.10B - if a decision of High Court is available, then the decision of Tribunal, even if that is of Special Bench, cannot override the same. - AT
March 28, 2013 Case Laws Income Tax AT

Additional evidence - rule 46A - Appellate authority should not refuse to make enquiry in the case where facts and circumstances so demand - CIT(A) directed to consider.....
March 26, 2013 Case Laws Central Excise HC

Evasion of Central Excise Duty - Not able to understand as to how the presence of the Investigation Officer in the cross-examination proceedings or re-examinations of......
March 26, 2013 Case Laws Central Excise AT

ROM - a mistake apparent on record must be an obvious and patent mistake and the mistake should not be such which can be established by a long drawn process of reasoning. - AT
March 26, 2013 Case Laws Central Excise AT

Cenvat Credit – GTA service for procuring the MS billets which ultimately has been used for manufacture of galvanised parts of transmission tower and lining sold by the.....
March 26, 2013 Case Laws Customs HC

Recovery of duty drawback after 3 years - though Rule 16 does not provide for any period of limitation, a reasonable period has to be read into the said rule - SCN have.....
March 26, 2013 Case Laws Indian Laws SC

International Arbitral award - The Arbitral Tribunal has only awarded reimbursement of half the price paid by the buyers to the sellers and, therefore, the award cannot.....
March 26, 2013 Case Laws Income Tax HC

Share of property - inheritance - the assessee's share out of the said consideration became payable to her directly under the will on the death of the father, not to be.....
March 26, 2013 Case Laws Income Tax HC

Exemption u/s 10(21) - Scientific research association - the fact that the petitioner also received certain payments towards royalty, service charges, etc. would not in.....
March 26, 2013 Case Laws Income Tax HC

Merely because the Tribunal confirmed the findings of the lower appellate authority it does not mean that the Tribunal has acted illegally or irregularly. - HC
March 26, 2013 Case Laws Income Tax HC

Order u/s 220(2) - Appealable order - Interest u/s. 220(2) - Appeal before the Tribunal was maintainable u/s. 253 of the Act for being an appeal directed against the......
March 26, 2013 Case Laws Income Tax AT

Deduction u/s 80 IB - depreciation has to be claimed and the resultant profits arrived at after claiming depreciation will alone qualify for deduction under section 80IA / 80IB - AT
March 26, 2013 Case Laws Income Tax HC

Charitable purposes U/s 2(15) - to aid spreading of the education and update the syllabus and other related educational aspects, two magazines were started by the......
March 26, 2013 Case Laws VAT and Sales Tax HC

Inter-State sale or stock transfer - F-Form - when there is a provisional assessment, the person aggrieved by the provisional assessment has every right to make......
March 26, 2013 Case Laws VAT and Sales Tax HC

To make the order complete and effective, it should be issued, so as to be beyond the control of the authority concerned, for any possible change or modification therein. - HC
March 26, 2013 Case Laws Companies Law HC

Infringement of trademark - Domain name www.tatainfotech.in - defendant got the impugned domain name registered deliberately in bad faith, in the hope of being able to......
March 26, 2013 News Indian Laws

Service Tax Return (ST 3) for the period 1st July-30th September, 2012 is now available in a modified format for e-filing in ACES.
March 25, 2013 Case Laws Central Excise AT

There may be mistake in mentioning the Khasra numbers covered by a particular industrial area and, therefore, just because the Khasra number of a unit is not mentioned......
March 25, 2013 Case Laws Central Excise AT

Recovery of Interest – Section 11AB. - no show cause notice is required and hence the limitation period prescribed under Section 11A is inapplicable. - AT
March 25, 2013 Case Laws Income Tax AT

Section 50C would have no application when it was a case of transfer of plot which was stock in trade and the income from such transaction was treated as business income. - AT
March 25, 2013 Case Laws Income Tax AT

Tonnage Tax Reserve Account - Sec. 115VT - donation and prior period items cannot be added to the book profit for the purpose of determining the transfer of profit to TTRA - AT
March 25, 2013 Case Laws Wealth-tax AT

Valuation - Wealth Tax - The market value is nothing but a price that may be agreed by a willing seller and a willing purchaser. Market price is not a constant figure. - AT
March 23, 2013 Case Laws Central Excise HC

Petitioner has challenged the Trade Notice issued by Commissioner - any order or circular cannot nullify the statutory provision. - HC
March 23, 2013 Case Laws Central Excise AT

Duty paid at the time of clearance of the product, which was not required to be paid on account of non-manufacture activity, amounts to reversal of the entire Cenvat......
March 23, 2013 Case Laws Central Excise AT

Input service credit availed on CHA services, Port services, GTA services, Courier services and Business Auxiliary Services - in the case of export of goods, the place......
March 23, 2013 Case Laws Service Tax HC

Appeal against the order of CESTAT directing deposit of 1 crore as pre-deposit - inclusion of reimbursement of expenses - Insofar as the balance Rs. 60 lacs is......
March 23, 2013 Case Laws Service Tax AT

Letter issued by the Superintendent is not an appealable order issued by a competent authority. - AT
March 23, 2013 Case Laws Service Tax AT

Condonation of delay in filing an appeal - Commissioner (Appeals) has vested discretionary power to condone delay beyond first 3 months if appeal is within next 3 months. - AT
March 23, 2013 Case Laws Customs AT

Filling an appeal by department - committee of commissioners - Since the authorisation granted to the lower authorities is without jurisdiction, appeal is not maintainable - AT
March 23, 2013 Case Laws Customs HC

Interest on the differential duty for the period prior to amendment in 2006 - the amendment cannot be considered to be retrospective in nature; and cannot be made......
March 23, 2013 Case Laws Income Tax HC

TDS - It would be wholly unreasonable to deduct tax at source on an amount which has not accrued to the Petitioner as income during the financial year in question, the......
March 23, 2013 Case Laws Income Tax HC

Waiver of Interest for defaults in payment of advance tax u/s 234B rejected - since the entire amount was not spent the question of any allowable expenses being deducted....
March 23, 2013 Case Laws Income Tax HC

Disallowance of bad debts - AO wrongly placed reliance on Section 72A which pertains to carry forward and set off of the accumulated loss and unabsorbed depreciation......

1 ....1441 1442 1443 144414451446 1447 1448 1449........ 1560

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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...

A: Supreme Court Clarifies Bail Conditions for Foreigners Under Foreigner...