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 ITAT Upholds Penalty for Late TDS Deposit on... 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 Sikka Ports Denied Input Tax Credit for Vessel... 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 Import of IT Hardware Under HSN 8741 Now Requires... TaxTMI Consolidated GST Notices Invalid: High Court... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 72651 to 72700 of 77981 Records

1 ....1450 1451 1452 145314541455 1456 1457 1458........ 1560

February 11, 2013 Case Laws FEMA HC

Repatriation of Money otherwise than through an authorized person – Appellant acquired the foreign currency by selling his property in Iran - confiscation upheld - HC
February 11, 2013 Case Laws Income Tax HC

Notice of demand u/s 156 - rejecting an application for stay of demand pending disposal of the appeal - penalty u/s 271 (1)(c) - An order for the deposit of the entire......
February 11, 2013 Case Laws Income Tax HC

Applicability of Section 50C - The contention that the property stood transferred in the financial year 2005-06 when the sale proceeds were received on the basis of the.....
February 11, 2013 Case Laws Income Tax HC

Interest on loan sanctioned from state government - mercantile system - the liability for payment of interest for all the previous AYs cannot be claimed or allowed in......
February 11, 2013 Case Laws Income Tax HC

Addition merely on the basis of statement u/s. 132(4) - unaccounted income - additions sustaianed - HC
February 11, 2013 Case Laws Income Tax HC

Foreign exchange loss on account of restatement of CDC loan - whether be treated as a revenue loss? - actual arisen v/s notional - AO to decide in view of Apex Court......
February 11, 2013 Case Laws Income Tax AT

TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT
February 11, 2013 Case Laws Income Tax AT

LTCG - Legislature has intentionally not added word “land“ in the provision of Section 55(2(a) and therefore, the provision of section 55(2)(a)(ii) of the Act would not.....
February 11, 2013 Case Laws Companies Law HC

Cheques bounced - The summoning of a person to face trial is a serious matter as it may jeopardise the liberty of a person - Magistrate has to apply his mind before......
February 10, 2013 Case Laws Central Excise AT

Penalty - CENVAT credit on G.T.A. - CENVAT Credit received and utilized both for traded as well as manufactured goods were duly accounted for in the CENVAT Credit......
February 10, 2013 Case Laws Central Excise AT

Personal Penalty under Rule 26 - department could not bring out that he was looking after the day to day working of the factory and they could not bring out any......
February 10, 2013 Case Laws Central Excise AT

CENVAT Credit on rent a cab service - CENVAT Credit on rent a cab has been allowed - AT
February 10, 2013 Case Laws Service Tax AT

Classification of service - Sub-broker to the main stock broker - Once the appellant is out of purview of section 65 (101), its activity was rightly covered by the......
February 10, 2013 Case Laws Service Tax AT

CENVAT credit – Conduct of the appellant does not reflect to be fair when public money was enjoyed without credit being available on record therefore penalty shall be levied. - AT
February 10, 2013 Case Laws Customs HC

Return of goods seized - permission from the Ministry of Environment and Forest - goods seized in September/October 2010 - circular was issued on 04.07.2012 - said......
February 10, 2013 Case Laws FEMA HC

Order of preventive detention - the order of the preventive detention being exceptional measure by way of social defence ought to be used with great deal of care and......
February 10, 2013 Case Laws Income Tax AT

Royalty income earned from the OEMs on network equipment -In view of the specific clauses in the agreement between OEM's and Indian parties, it is clear that the......
February 10, 2013 Case Laws Income Tax HC

Re computation of income - first sett-off the carry forward speculative losses against the speculative profit and then set-off the business losses - beneficial circulars....
February 10, 2013 Case Laws Income Tax HC

Penalty u/s 271D for violation of Section 269SS - ITAT deleted the penalty as assessee had taken the loan only from her father-in-law and the transaction was genuine -......
February 10, 2013 Case Laws Income Tax AT

As per section 139(1) r.w.s. 80A(5) it is mandatory for every cooperative society for claiming deduction u/s 80P to file the return of income and to make a claim of......
February 10, 2013 Case Laws Income Tax HC

Notice u/s 143(2) – notice under section 143(2), cannot bar the Assessing Officer from processing the revised return under section 143(1)(a) of the Act - HC
February 10, 2013 Case Laws Income Tax AT

TDS – payment of interest is made to a Corporation established by a State Act – notified institution u/s 194A(3)(iii)(f) - Sec. 194A(1) not applicable - AT
February 10, 2013 Case Laws Income Tax HC

Annual information return – AIR is not filed within time prescribed - Imposition of penalty is in accordance with the provisions of section 271FA - HC
February 10, 2013 Case Laws Income Tax HC

Set off of loss/unabsorbed depreciation from windmill – Not in a position claim deduction u/s 80IA being loss - Section 70(1) comes to the rescue of the assessee - Sec......
February 10, 2013 Case Laws VAT and Sales Tax HC

Validity of notice issued u/s 23 of MVAT - the present is not a case where by a subsequent amendment, limitation has been enlarged even though the limitation prescribed.....
February 10, 2013 Case Laws Companies Law HC

Infringement of copyrights - unlicensed/pirated software contained in hard disks, compact disks, floppy disks including any CD Writers/Burners, or any other material......
February 10, 2013 Case Laws Companies Law HC

Winding up petition - debt recovery which is barred under the law of limitation - even if this period of 21 days excluded under Section 15(2) of the Limitation Act, the.....
February 8, 2013 Circulars DGFT

Amendment/ Modifications in the Handbook of Procedures, Vol.II (SION Book):- Flax Fabrics dyed - Public Notice
February 8, 2013 Case Laws Central Excise AT

Reversal of input credit - waste - residue - by-product - sludge was exempted - appellants are not required to reverse the input credit availed by them which is......
February 8, 2013 Case Laws Central Excise AT

Transfer of CENVAT Credit - Rule 10 of CCR, 2004 - Shifting of factory - denial of credit is not justified. - AT
February 8, 2013 Case Laws Central Excise CGOVT

Rebate Claim - third party goods in addition to own goods exported after testing and repacking and duty paid at removal from Cenvat credit taken is available as rebate - CGOVT
February 8, 2013 Case Laws Central Excise AT

Commencement of Period of limitation for filing refund claim - the appellant would be entitled for refund within one year from the date of communication of the order......
February 8, 2013 Case Laws Service Tax AT

BAS - Activity of procuring milk and milk products and selling it at a price fixed by the supplier - the appellants are an agent of the supplier and covered under the......
February 8, 2013 Case Laws Service Tax AT

Work contract service - taxability prior to 1-7-2007 - Abatement of 67% - Prima facie case against the assessee - directed to make a pre-deposit of 25% of service tax. - AT
February 8, 2013 Case Laws Service Tax AT

Refund claim - refund under rule 5 of cenvat credit rules, 2004, for the period prior to the date registration under service tax - refund allowed - AT
February 8, 2013 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - after detection has been made by the Department the surrender made by the assessee does not absolve him from penalty proceedings under Section 271(1)(c). - HC
February 8, 2013 Case Laws Income Tax HC

Charitable purposes - section 2(15) - the business of insurance was carried under trust for carrying on the primary purpose of charitable activities thus, Section 11 was....
February 8, 2013 Case Laws Income Tax AT

Disallowance of speculation loss - Explanation to Section 73 would apply even when entire business consists of purchase and sale of shares. - AT
February 8, 2013 Case Laws Income Tax HC

Doctrine of Res judicata – There is no question of its being a res judicata so as to bind the A.O. appellate authority or the Tribunal in tax matters so as to decide the....
February 8, 2013 Case Laws Income Tax AT

Transfer of TDRs amounts to transfer of a Capital Asset - taxing under the head capital gain cannot be sustained as there is no cost of acquisition - provisions of......
February 8, 2013 Case Laws Income Tax HC

Hyper technical process of manufacturing - Assembling vs. Manufacturing - in each case when a issue of this nature arises for determination, the Department has to study....
February 8, 2013 Case Laws Income Tax HC

Notice u/s 143(2) - objection as to territorial jurisdiction has to be raised at the earliest and is otherwise deemed to have been waived. - On the same analogy, notice.....
February 8, 2013 Case Laws VAT and Sales Tax HC

Input Tax Credit - BSNL is a company incorporated under the provisions of the Companies Act, 1956 and a company cannot be described as an autonomous body to be covered......
February 8, 2013 Case Laws Companies Law HC

As all suits including that of recovery are not hit by Section 22 (1) of the SICA, but, only those suits which have the effect of execution, distress or like action......
February 8, 2013 Case Laws Companies Law HC

Right to retain the money as forfeited - Limitation Act - Article 24 would apply only if the money was recoverable immediately upon receipt by the defendant, and not on.....
February 7, 2013 Case Laws Central Excise HC

MODVAT/ Cenvat credit - assessee had availed deemed credit - if the Department felt that the statement of the supplier was not reliable, nothing prevented it from going.....
February 7, 2013 Case Laws Central Excise AT

Service tax paid on 'Fumigation Charges' and 'Testing and Inspection Agency Charges' – Services used in relation with export of goods - exporter would be compensated......
February 7, 2013 Case Laws Central Excise CGOVT

Rebate Claim – Cenvat credit on chassis part is already availed by the job workers which, in case of rebate, will amount to double benefit. - CGOVT
February 7, 2013 Case Laws Service Tax HC

Search warrant under service tax - when the petitioners have not been in a position to show that the respondents had acted in a mala fide manner, this Court is not......
February 7, 2013 Case Laws Service Tax AT

Commercial training and coaching services - training institute for hotel management - applicants are entitled for exemption notification - AT

1 ....1450 1451 1452 145314541455 1456 1457 1458........ 1560

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST on Commercial Rent: 18% Tax Rate, Rs. 20 Lakh Registration Thresho...

H: NFRA Issues Guidance to Boost Auditor-Committee Dialogue on Accounting...

H: From January 2025, GSTR-1 and GSTR-1A require dropdown HSN code select...

H: Supreme Court Pauses GST Showcause Actions Against Online Gaming, Casi...

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

A: Non-Compliance with Income Tax Act, 1961 Risks Penalties and Prosecuti...

H: SEBI Updates Nomination Rules: Mandatory for Single Holdings, Optional...

H: SEBI Circular: Procedure for Waiving or Reducing Penalty Interest Outl...

H: SEBI Extends AMC Repo Clearing Limited's Recognition for One Year, Sub...

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

N: Telangana Amends GST Notification: New Entries for Metering Equipment,...

N: Telangana Amends GST Notification: 2.5% Tax on Helicopter Seat Share T...

N: Telangana amends GST Notification No. 4/2017 to include metal scrap tr...

N: Telangana Amends GST Rates: Adds Cancer Drugs, Snack Products, and Adj...

C: IBBI Requires eBKray Auction Platform for All Liquidations from April ...

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...

H: Court Deems GST Registration Cancellation Unlawful Due to Lack of Noti...

H: High Court Invalidates Detention of Goods Under GST Act Due to Lack of...

H: High Court Stays Circular on Corporate Guarantee; Not a "Supply" u/s 9...

H: Kerala High Court: Goods Can Be Provisionally Released Under GST Act S...

H: Court Rules Export Services to US Parent Co. Not Intermediary; Qualifi...

H: Court Quashes GST Tax and Penalty Order Due to Lack of Notice and Natu...

H: Custom Transformers for Wind Turbines Not GST-Exempt, GAAR Rules; Alig...

H: Transfer of Goods in FTWZ Non-Taxable; No ITC Reversal Needed Under CG...

H: Supreme Court: Share Capital Reduction in Subsidiary is a Transfer u/s...

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

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