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DOMAIN NAME IS ALSO A TRADE MARK - Article Cenvat Credit - Penalty - Input services received prior to 10.09.2004 - Scope of Rule 15 of CCR - Maximum penalty imposed equal to Rs. 2000/- - Tri Excess stock of stock found during search and seizure - redemption fine reduced from Rs.3 lakhs to Rs.1 lakh. - No personal penalty on partners and employees - Tri Sponsorship of cricket match - T-20 matches under the IPL banner - sports event - The appellant is immune to levy and collection of service tax under Section 65(105)(zzzn) of the Finance Act, 1994. - Tri Commercial training or coaching service - ICFAI - demand confirmed in view of Explanation added by the Finance Act, 2010 to Section 65(105)(zzc) of the Finance Act, 1994 with retrospective effect from 01/07/2003. - Tri Mining services / activities - composite contract - prima facie liable to service tax only from 1-6-2007 - Tri Claim of Duty drawback on goods and packing material perpetually - the petitioners cannot be stated to have exported a composite article. What the petitioners exported was the talcum powder simpliciter, of course in packed condition. - HC Expenditure owing to distribution of gifts to members/staff - expenditure allowed - Tri Deduction u/s 158BB(C)(1) - search - assessee did not maintain any books of accounts - not entitled to seek deduction - Tri Transfer - Building development agreement - The condition laid down u/s. 53A of Transfer of Property Act was not satisfied thus it cannot be said that there was a transfer u/s. 2(47)(v) - Tri Reopening of assessment - accommodation entries - nothing concrete was brought on record to substantiate that the assessee received any entry or made payment for accommodation entry - no addition - Tri Estimation of income of SJMI - PE - Procedure adopted by AO is not correct as there should be separate proceedings for two separate companies established in different countries. - Tri TP - where the lending of money was in foreign currency to its AE the domestic prime lending rate would have no applicability and the interbank rate fixed should be taken as benchmark - Tri Scrutiny / regular assessment - Validity of notice u/s.143(2) - year of selection was wrong and the notice served on assessee was issued prior to the actual approval by the JCIT - Notice bad in law - Tri Classification of the product Sugar Cone placed in Aluminium foil cone - sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed by the appellant. - Tri Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - Tri Refund - Levy of Cess on import of coking and non-coking coal - The petitioners shall be entitled to refund of such duty paid only within three years immediately preceding the date of filing of the petition - HC Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of assessee by majority decision - Tri Swapping premium - Disallowance u/s 36(1)(viii) - swapping premium is nothing but discounted interest and had originated in the long term finance initially advance - deduction allowed - Tri    Left Stop Right
Wealth-tax

Wealth Tax Rules, 1957

No. Title
Short title and commencement
 
Definitions
 
Prescribed authority for the purposes of section 5(1)(xxxiv)
 
Valuation of life interest
 
Valuation of house
 
Market value of unquoted preference shares
 
Market value of unquoted equity shares of companies other than investment companies and managing agency companies
 
Valuation of interest in partnership or association of persons
 
Determination of the net value of assets of business as a whole
 
Adjustments in the value of an asset disclosed in the balance sheet
 
Adjustments in the value of an asset not disclosed in the balance sheet
 
Value of certain assets not to be taken into account
 
Value of certain liabilities not to be taken
 
Liabilities not disclosed in the balance sheet
 
Special provision for exclusion of certain assets and liabilities shown in the balance sheet
 
Valuation of assets forming part of industrial undertaking
 
Omitted by the Wealth-tax (Second Amendment) Rules, 1989, w.e.f. 1-4-1989
 
Form of return of net wealth
 
Jurisdiction of Valuation Officers
 
Conditions for reference to Valuation Officers
 
Inspection
 
Notice of demand
 
Form of application for settlement of case
 
Disclosure of information in the application for settlement of cases
 
Fee for furnishing copy of report
 
Avoidance of repetitive appeals
 
Appeal to the [***] [ [***] Commissioner (Appeals)]
 
Production of additional evidence before the [Deputy Commissioner (Appeals)] [and Commissioner (Appeals)
 
Form of appeal to Appellate Tribunal
 
Application for reference to High Court
 
Authorised representatives
 
Qualifications of registered valuers
 
Application for registration as valuer
 
Furnishing of particulars in certain cases
 
Scale of fees to be charged by a registered valuer
 
Form of report of valuation by registered valuer
 
Registered valuer when to be guilty of misconduct in his professional capacity for purposes of section 34AD
 
Charge sheet
 
Inquiry Officer
 
Proceedings before Inquiry Officer
 
Order of the Chief Commissioner or the Director General
 
Procedure if no Inquiry Officer appointed
 
Change of Inquiry Officer
 
Powers of Board and Inquiry Officer
 
Furnishing of particulars in certain cases
 
Disclosure of information respecting assessees
 
Search and seizure
 
Requisition of books of account, etc.
 
Prescribed authority
 
Procedure to be followed in calculating interest
 
Forms for certificate of valuation of shares/jewellery, etc.
 
Appendix
 
 
 
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