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 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 Co-owner's GST registration cancellation... TaxTMI Importer allowed to amend Bill of Entry to rectify... TaxTMI Penalty imposed by corporation for violating... TaxTMI Govt de-notifies 3.167 hectares from Phoenix Tech... TaxTMI Here is a tweet-style title for the given text,... TaxTMI Unexplained investments deleted, capital gains... TaxTMI Unexplained investment addition quashed due to lack... TaxTMI Notifications extending tax limitation periods due... TaxTMI Telecom Service Provider Challenges Entry Tax on... TaxTMI Sanctioned Refund Amount with Interest Directed for... TaxTMI Validity of time limit for availing Input Tax... TaxTMI Additions based solely on third-party statements... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes

Home Highlights

Filter:

Showing 76901 to 76950 of 77909 Records

1 ....1535 1536 1537 153815391540 1541 1542 1543........ 1559

December 18, 2011 Case Laws Central Excise AT

100% EOU - denying the benefit of exemption on the ground of use of imported inputs - the benefit of the exemption under the relevant notification cannot be disallowed......
December 18, 2011 Case Laws Central Excise AT

Exemption - Under Notification No. 3/2006-C.E., dated 1-3-2006 - whether the expression all kinds of food mixes would include food supplement or not - Undisputedly, the.....
December 18, 2011 Case Laws Income Tax AT

Sale of the Fly Ash Bricks - Operational profit vs Ancillary profit- eligible profits - power generating units - the profits earned on sale of the bricks does not......
December 18, 2011 Case Laws Income Tax HC

Income escaping Assessment u/s 147/148 - mere attachment of computation of income with the return and claiming exemption u/s 54EC in the computation can not be held as......
December 18, 2011 Case Laws Income Tax AAR

Double taxation Agreements - Meaning of fees for technical services (FTS) - allocated of cost - the applicant is taxable under Article 12.5(a) and as also under Article.....
December 18, 2011 Case Laws Income Tax AT

Assessing Officer was not justified in making reference to the valuation cell under section 142A of the Act as the reference is to be made for the purpose of......
December 18, 2011 Case Laws Income Tax HC

Advance Tax - Interest - the assessee is entitled to adjustment of seized amount towards advance tax liability from the date of making the application in that regard -.....
December 18, 2011 Case Laws Income Tax AT

Re-assessment - the Assessing Officer could not have assumed jurisdiction u/s.147 to re-examine such deductions already allowed in the original assessment..... - AT
December 18, 2011 Case Laws Service Tax AT

It is a settled position that an exemption can be claimed at any stage if it was available to the litigants - Appeal is allowed... - AT
December 18, 2011 Case Laws Service Tax AT

The Supervision of work undertaken by the sub-contractors by NBCC was to ensure whether the same was in conformity with the terms and conditions of the contract and the.....
December 18, 2011 Case Laws Service Tax AT

Commercial Concern - Manpower recruitment or supply agency services - the Government is of the view that prior to 1-5-2006, services rendered by the institutes which are....
December 18, 2011 Case Laws Central Excise HC

Sale of broken or unusable glass bottles - appellant had availed of MODVAT / Cenvat credit on glass bottles which were used by it to fill and market thereafter aerated......
December 18, 2011 Case Laws Central Excise HC

Recovering the tax arrears - attachment of property - ownership of property - The plot in question stands in the name of Harish Chandra Gupta, father-in-law of the......
December 18, 2011 Case Laws Wealth-tax HC

Assessment of trust - assessment u/s 21(1) or u/s 21(4) of the wealth tax act - shares of the beneficiaries of the trust were known and determinate - hence the......
December 18, 2011 Case Laws Income Tax HC

TDS u/s 194H - discount given to the distributors - the discount given is nothing but commission - assessee liable to deduct TDS u/s 194H.... - HC
December 18, 2011 Case Laws Income Tax AT

Income escaping assessment - Notice under s. 148 was issued before the expiry of the time available for issuing notice under s. 143(2) - notice quashed... - AT
December 18, 2011 Case Laws Income Tax HC

Assessment under Section 44BBB - completion of contract is prior to coming into force of the provisions of Section 44BBB of the Act. - revenue cannot invoke Section 44......
December 18, 2011 Case Laws Income Tax HC

Whether licence fee payable by the respondent under the Abkari Laws for obtaining the right to carry on business in toddy falls within the description of tax, duty, cess....
December 18, 2011 Case Laws Indian Laws HC

Restriction in export of goods - in case the export of Casein and Casein products of the petitioner are not allowed, it will cause irreparable loss and injury to the......
December 18, 2011 Case Laws Service Tax AT

Cenvat credit - Denial of service tax credit on the basis of technical and procedural grounds as non-mention of certain facts in the invoices, may not be justifiable.... - AT
December 18, 2011 Case Laws Service Tax AT

Cenvat credit - non mentioning of classification of service in the Invoice - cenvat credit allowed.... - AT
December 18, 2011 Case Laws Service Tax HC

Renting of immovable property - Retrospective amendment - amendment is clearly clarificatory in nature and Parliament certainly possesses the necessary legislative......
December 18, 2011 Case Laws Service Tax HC

Renting of immovable property - Retrospective amendment - amendment is clearly clarificatory in nature and Parliament certainly possesses the necessary legislative......
December 18, 2011 Case Laws Central Excise CGOVT

Claim of rebate under rule 18 - Government observes that rebate of duty paid on final products exported under DFIA Schemes is admissible as Notification in question has.....
December 18, 2011 Case Laws Central Excise AT

Exemption under Notification 108/95 is not available to the project financed by JBIC but demand beyond the period of one year from the date of show-cause notice are not.....
December 17, 2011 Circulars Service Tax

Regarding Service Tax Refund to exporters through the EDI System - Cir. No. 149 Dated: December 16, 2011
December 17, 2011 Case Laws Income Tax AT

Accumalation of income under 11(2) - form no. 10 - Filing of the form before assessment is not an empty formality because it is necessary to take into account its......
December 17, 2011 Case Laws Income Tax AT

Anonymous donations - section 68 has no application because the assessee had disclosed the donation as its income and it cannot be disputed that all receipts other than....
December 17, 2011 Case Laws Income Tax HC

Exemption under section 11 of the IT Act - no violation of the provisions of section 13(1)(c) of the IT Act as the interest earned on the funds received from......
December 17, 2011 Case Laws Income Tax HC

Charges paid to Stock Exchange viz. VSAT charges, lease line charges, Transaction charges are in the nature of reimbursement of charges paid by the Members of Stock......
December 17, 2011 Case Laws Income Tax AT

Exemption under 10(23C) - It is not statutorily incumbent upon the assessee to obtain registration u/s 12A of the Act, to enable it for exemption u/s 10(23C) of the Act.....
December 17, 2011 Case Laws Income Tax HC

Income escaping assessment - as rightly pointed out by the Tribunal, the failure of the appellant in not having disclosed the agreement before the Assessing Officer......
December 17, 2011 Case Laws Income Tax AT

Deduction u/s. 10A - Incomes of unexplained nature - High Profit - No doubt, high profitability may give rise to suspicion but suspicion alone is not sufficient - AO was....
December 17, 2011 Case Laws Income Tax AT

Assessee in default - TDS u/s 194-I or 194-C -TDS on payment made for hiring of vehicles for transportation - The carriage of goods and passengers by any mode of......
December 17, 2011 Case Laws Customs HC

Whether ‘Dettol’ is a ‘Disinfectant’ and hence exempted from Sec. 18 of the Act as contended by the accused - for stocking, exhibiting and sale of ‘Dettol’ a license......
December 17, 2011 Case Laws Service Tax AT

Inclusion of the cost of material in the cost of services - photography services - the value of services in relation to photography would be the gross amount charged......
December 17, 2011 Case Laws Service Tax AT

Demand - manpower recruitment and supply services - show cause notice being foundation for making allegation that must clearly bring out the charge against the assessee.....
December 17, 2011 Case Laws Central Excise AT

Cenvat credit - the appellants are entitled for CENVAT credit and they cannot be denied the CENVAT credit merely on the ground that they have not taken the credit immediately.... - AT
December 17, 2011 Case Laws Central Excise AT

Cenvat Credit on Capital Goods - Lapse or not - Surrender of central excise registration - there being no provision in the excise law and rules made thereunder for......
December 17, 2011 Case Laws Central Excise AT

Refund - Rule 5 of Cenvat Credit Rules, 2004 - 100% EOU - it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four......
December 17, 2011 Case Laws Income Tax AT

Addition u/s 68 - Genuineness of the transaction - the loan of Rs. 20 lacs shown from Sh. Pritam Goel father of the assessee was only a journal entry - no addition could....
December 17, 2011 Case Laws Income Tax AT

Reassessment - whether the reopening is bad in law. - In the case on hand the AO had the necessary information in the audited accounts itself. - uphold the reopening......
December 17, 2011 Case Laws Income Tax HC

Notional Interest on security - part of annual letting value of the property. - Section 23 - Where payment of the security deposit is to circumvent the real rent, the......
December 17, 2011 Case Laws Income Tax HC

Capital expenditure or revenue expenditure - Deferment of revenue expenditure - Expenses incurred by the assessee on the replacement of membranes - the nature of......
December 17, 2011 Case Laws Service Tax AT

Export of services - Notification no. 21/2003 - retrospective effect - No material has been placed on record to show that, during the interregnum between the rescission.....
December 17, 2011 Case Laws Service Tax AT

Commission Agent or not - in the case of sales made directly by JCBI in the territory assigned to the Respondents for which respondent is receiving commission under......
December 17, 2011 Case Laws Income Tax AT

Non Competition Fee - expenditure claimed by the assessee in pursuance of non-compete agreement are capital expenditure-.... - AT
December 17, 2011 Case Laws Income Tax AT

Carried forward of loss determined under section 74 read with section 80 - long-term capital loss - As the assessee filed its original return declaring the positive......
December 17, 2011 Case Laws Income Tax HC

Applicbility of 269SS on temporary advances given by sister concerns - When it is the case of providing temporary accommodation to one sister concern to another sister......
December 17, 2011 Case Laws Income Tax HC

Deemed Dividend - It is trite law that mere nomenclature of entry in the books of accounts is not determinative of the true nature of transaction. - the payment made......

1 ....1535 1536 1537 153815391540 1541 1542 1543........ 1559

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

N: Delhi GST Amendment: 2.5% Tax on Helicopter Seat-Share Flights, No Inp...

H: SEBI Sets New Guidelines for Research Analysts: Registration, Complian...

H: SAT Upholds SEBI Order: PACL Must Refund Rs. 49,000 Crore from Unautho...

H: SEBI Updates CRA Timelines: Press Releases in 7 Days, Rating Reviews i...

H: Simplified Process for First-Time Importers: JNCH Notice Enhances Dire...

H: Mandatory Weighment for Non-AEO Export Containers at CPP Before Custom...

H: Central Government Appoints 22 Judicial and 13 Technical Members to NC...

F: Company Debates GST Refund or Adjustment for Late Payment Under Circul...

F: Debate on whether foreign tour incentives are exempt supplies under GS...

F: Confusion Over E-Invoicing Applicability for Casual Taxable Persons: E...

C: SEBI Revises Guidelines for Research Analysts: Qualification, Certific...

F: Can Input Tax Credit Be Claimed During GST Registration Cancellation? ...

A: Trustees Crucial in Managing Mutual Funds: Ensure Compliance, Safeguar...

A: CBIC Launches Automated Out of Charge System for AEO T2 & T3 Clients, ...

A: FSSAI Simplifies Certificate Download with State-Specific Guidelines f...

A: Delhi High Court Invalidates CGST Order Due to Improper Service of Sho...

C: SEBI Updates IA Guidelines: New Deposit Rules, AI Use, Dual Registrati...

F: Karnataka High Court Quashes GST Rule Limiting ITC Refunds for Exporte...

F: Debate on GST Classification: Are A La Carte Restaurant Orders Goods o...

F: Company's HR Policy on Car Usage: Excess Costs and Insurance Premiums ...

H: High Court Reinstates GST Registration if Petitioner Pays Dues and App...

H: Sikka Ports Denied Input Tax Credit for Vessel Repairs; Section 17(5)(...

H: AAAR rules no GST on free employee bus transport; ITC allowed for buse...

H: High Court Validates Tax Case Transfer from Mumbai to Delhi u/s 127(2)...

H: High Court: Land possession transfer without ownership change or payme...

H: High Court overturns salary expense assessment; orders fresh review wi...

H: ITAT: Domestic firms must pay dividend tax u/s 115-O, not DTAA rates, ...

H: ITAT Dismisses Revenue's Appeal, Rules Section 271G Penalty Inapplicab...

H: Assessee's Appeal Allowed: Revisional Order u/s 263 Quashed; ITAT's Ex...

C: SEBI Updates CRA Guidelines: Shifts Timelines from Calendar to Working...