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 Revamps Nomination Rules for Demat, MF... TaxTMI TDS deposited late for property purchase over Rs.... TaxTMI Notice Uploaded Solely on Portal Without Attempting... TaxTMI Leasehold Rights Transfer Constitutes Sale of... TaxTMI SEBI Issues Guidelines for Research Analysts:... TaxTMI PACL must refund Rs. 49,000 cr raised through... TaxTMI Govt appoints 22 judicial, 13 technical members to... TaxTMI Petitioner's GST registration cancellation set... TaxTMI Sikka Ports denied ITC on vessel repairs and hiring... TaxTMI Employees' free bus transport not subject to GST;... TaxTMI JDA: Land possession transfer without ownership... TaxTMI Petitioners' acts not money laundering; bank fraud... TaxTMI Delay in filing appeal condoned due to accountant's... TaxTMI Certain IT hardware imports now require valid... TaxTMI Consolidated GST notice for multiple years invalid,... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 73001 to 73050 of 77981 Records

1 ....1457 1458 1459 146014611462 1463 1464 1465........ 1560

January 11, 2013 Notifications FEMA

Receipt From, and Payment to, A Person Resident Outside India - Amendment in Notification No. FEMA 16/2000-RB Dated 3-5-2000 - Notification
January 11, 2013 Circulars Companies Law

Constitution Of Specified Benches Of Company Law Board - Amendment of Order [File No.10/43/2005-CLB], Dated 6-9-2012 - Circular
January 11, 2013 Circulars Companies Law

COMPANY LAW BOARD HEREBY CONSTITUTES THE FOLLOWING BENCHES FOR THE PURPOSE OF EXERCISING AND DISCHARGING THE BOARD'S POWERS AND FUNCTIONS - Circular
January 10, 2013 Case Laws Customs AT

Anti-dumping - Customs Tariff Heading 3904 21 10 - Poly Vinyl Chloride Paste Resin - Emulsion PVC Resin - PVC Suspension Resin - Final Findings of the D.A. is vitiated - AT
January 10, 2013 Case Laws Income Tax HC

If the assessee is not liable to tax in view of the Article 8 of DTAA between India and Japan, then, irrespective of the amendment to section 9(1) the assessee would not....
January 10, 2013 Case Laws Income Tax AT

Sec. 50C is a deeming provision and hence, the question of gift of property does not arise. - Since the transaction of gift is considered as taken place in the form of......
January 10, 2013 Case Laws Income Tax AT

Penalty u/s 271E - it may be stated that the assessee company gave Rs. 2 lakh to its director with a bona fide belief that an urgency to ensure honoring of the cheque......
January 10, 2013 Case Laws Income Tax HC

Method of operation of proviso to section 36(1)(vii) – Bad debts written-off – The credit balance for this purpose will be the opening credit balance i.e., the balance......
January 10, 2013 Case Laws Income Tax AT

Reopening of assessment - ‘Alleged under pricing of goods’ if any as mentioned in the order of 1997-98 and in the reopening orders cannot be termed non-disclosure of......
January 9, 2013 Case Laws Customs AT

Import of printed material from USA - Merely because the textile material occupies more space it cannot be stated that they are not books. - AT
January 9, 2013 Case Laws Income Tax HC

Reopening of assessment - failure to take steps under section 143(3) will not render the Assessing Officer powerless to initiate reassessment proceedings - HC
January 9, 2013 Case Laws Income Tax AT

Bad debts - Inter Corporate Deposit (ICD) - once interest income has been taxed as business income, and the assessee has written off this amount as irrecoverable, the......
January 9, 2013 Case Laws Income Tax AT

Computation of book profit u/s 115JB - AO directed to exclude the amount of FBT in the computation of book profits u/s 115JB. - AT
January 9, 2013 Case Laws Income Tax HC

Deduction u/s 80-IB – interest earned by him on FDRs kept as guarantee with Electricity Department - cannot be computed for deduction u/s 80-IB - HC
January 9, 2013 Case Laws VAT and Sales Tax HC

KVAT Act - importer - there is absolutely nothing wrong for having collected and remitted the tax, without having any registration under the CST Act. - HC
January 8, 2013 Circulars FEMA

External Commercial Borrowings (ECB) Policy – Non-Banking Financial Company – Infrastructure Finance Companies (NBFC-IFCs) - Circular
January 8, 2013 Circulars Central Excise

CBEC - Issues Transfer and Postings in the Grade of 17 Commissioner of Customs and Central Excise - Order-Instruction
January 8, 2013 Case Laws Central Excise AT

Enhancement of penalty -It is borne on record that the CENVAT credit of CVD taken by the appellant was reversed by them soon after the changed circumstances were noted......
January 8, 2013 Case Laws Service Tax AT

Cenvat Credit - input services used in relation to storage of inputs outside the factory will not be eligible for the credit. - AT
January 8, 2013 Case Laws Service Tax AT

Business Auxiliary Service -Job Work - denting and painting - these processes per se also are defined to be process of manufacture because these processes are essential.....
January 8, 2013 Case Laws Service Tax AT

Commercial Coaching or Training Services - prima facie view that the word “commercial“ in definitions at section 65 (26) and 65 (27) and 65 (105) (zzzc) cannot be......
January 8, 2013 Case Laws Customs HC

Jurisdiction of court - DEPB licenses - Merely because the officer of DRI issued a summons to the petitioners during the course of investigation, would not give any......
January 8, 2013 Case Laws Income Tax HC

Jurisdiction of AO u/s 158BD - Undisclosed income of any other person - As such the very first mandatory condition precedent for assuming jurisdiction under Section......
January 8, 2013 Case Laws Income Tax HC

Waiver of interest u/s 220(2A) - the facts, prima facie substantiate the case of the petitioner that he had no business or source of income and that payment of interest.....
January 8, 2013 Case Laws Income Tax HC

Reopening of assessment - it is not for the petitioner to advise the assessing officer as to what inference he should draw as to nature of the expenditure–whether it is.....
January 8, 2013 Case Laws Income Tax HC

Benefit of Section 80IC - whether the assessee is involved in manufacturing activities in Uttarakhand from its industrial unit situate therein? - Held yes - HC
January 8, 2013 Case Laws Income Tax HC

Delay in filing registration under Section 12A/ 12AA and 80G - Between the claims of the public revenue and of the taxpayers, the Tribunal must maintain a judicial......
January 8, 2013 Case Laws Income Tax AT

TDS u/s 194J - reimbursement was on cost to cost basis - reimbursement of such expenses cannot be categorized as in the nature of fees towards professional and technical services. - AT
January 8, 2013 Case Laws Income Tax HC

Computation of undisclosed income under section 158BB(1) - the deduction under Chapter VI-A has to be given while computing total income or loss. - HC
January 7, 2013 Case Laws Central Excise AT

Cenvat Credit - Once the Revenue discharges the burden that the particulars declared in the documents on the strength of which the credit has been availed are not......
January 7, 2013 Case Laws Central Excise AT

Ayurvedic soap manufactured under the brand name MEDIMIX - Their product cannot be classified under sub-heading 3401.19 by reason of the fact that power was used to......
January 7, 2013 Case Laws Service Tax AT

CENVAT Credit - BSNL may please note that the procedure laid down under the Rules are intended to be followed and cannot be circumvented by quoting different decisions......
January 7, 2013 Case Laws FEMA HC

Condonation of delay – a party who has been all through pursuing his remedies cannot be non-suited on the count that the period of limitation prescribed under Section 35....
January 7, 2013 Case Laws Income Tax HC

Modus operandi for tax evasion - Sham transactions - In three days, the assessee himself, who was having no worth, alleged that he borrowed Rs.25.97 lakhs from 148......
January 7, 2013 Case Laws Income Tax HC

Computation of profit u/s 80IA - The tax component is very much part of the sale of electricity from the Thermal Power Generating Stations and the mere fact that a......
January 7, 2013 Case Laws Income Tax AT

Computation of Book Profit u/s 115JB - provisions regarding take or pay lease rental charges and the provisions for wage revision is a contingent liability. - AT
January 7, 2013 Case Laws Income Tax AT

Assessment u/s 144 - Section 44AD deems the net profit rate at 8% in cases where accounts are not maintained and turnover is up to Rs.40.00 lacs. This however, does not.....
January 7, 2013 Case Laws Income Tax HC

Assessee in default u/s 220 – Recovery - The use of the term 'shall' in section 156 implies that service of demand notice is mandatory before initiating recovery......
January 7, 2013 Case Laws Income Tax AT

Addition of surplus realised on sale of jewellery - The excess amount on sale of jewellery has neither accrued nor has been received by the bank as its income u/s. 5 of.....
January 7, 2013 Notifications Customs

Imports of Hot Rolled Flat Products of Stainless Steel - 304 grade (upto a maximum width of 1605 mm) and encompassing all austenitic grades having minimum Nickel (Ni)......
January 5, 2013 Case Laws Service Tax AT

Interest on refund claim rejected - the liability to pay interest to the Petitioner after expiry of a period of three months from the date of receipt of the Application.....
January 5, 2013 Case Laws Customs HC

Simply because the authorities who are expected to enforce the law are unable to enforce effectively, it does not mean that the statutory provision must be given a go bye - HC
January 5, 2013 Case Laws Income Tax AT

Exemption u/s.10-B - the set off of the eligible unit loss against income of non eligible unit during the tax holiday period when the Assessee has not opted out of the......
January 5, 2013 Case Laws Income Tax HC

Commencement of business - it would be unfair for the revenue to contend for each successive assessment year that the assessee had to establish that it "commenced business." - HC
January 5, 2013 Case Laws Income Tax AT

Penalty u/s 271D & 271E - when it is not established that the assessee had taken loan or deposit, the question of further presumption that such loan or deposit was......
January 5, 2013 Case Laws Income Tax AT

Penalty u/s. 271B - Failure to get accounts audited u/s 44AB - the assessee deliberately adopts a legal stand, which is without basis, so that it cannot claim to have......
January 5, 2013 Case Laws Income Tax AT

Broken period interest paid to the sellers of the securities - revenue v/s capital - if the securities were held by the banking company as stock-in-trade of the......
January 5, 2013 Case Laws Central Excise HC

Clearance by 100% EOU to DTA - Without permission - Since the decision of the CESTAT is based on the clarification given by the office of the Development Commissioner,......
January 5, 2013 Case Laws Central Excise AT

Cenvat credit wrongly availed - appellant had entertained bonafide belief regarding availability of cenvat credit and therefore, extended period is not invokable - AT
January 5, 2013 Case Laws Central Excise AT

Demand u/s 11D - Levy of penalty u/s 11AC - There is no provision either in the Act or in the Rule for imposing of penalty, where demand has been paid u/s 11D. - AT

1 ....1457 1458 1459 146014611462 1463 1464 1465........ 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...