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 GST Notifications on COVID-19 Deadline Extensions... TaxTMI Gold and Silver Import Regulations Updated: 13... TaxTMI Government Clarifies Tax Treatment for Co-Insurance... TaxTMI Procedural Flaws Invalidate GST Tax Order, Restore... TaxTMI GST Registration Cancellation Upheld: Failure to... TaxTMI Contractual Delay Penalties Upheld: Liquidated... TaxTMI Tax Liability After Death: Section 93 Requires... TaxTMI Late Fee Clarification for GSTR-9C: Mandatory... TaxTMI Govt Amends PMLA to Empower Indian Cyber Crime... TaxTMI Tax Exemption for Mysore Palace Board Under Section... TaxTMI Travelers Can Carry Limited Agarwood Products... TaxTMI Interim Relief Granted: Tax Notifications... TaxTMI Legal Proceedings Against Deceased Person... TaxTMI Legal Challenge Succeeds: GST Seizure Invalidated... TaxTMI Ex Parte Tax Assessment Invalidated: Procedural... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For May of 2014

Home Highlights May May 2014 Year 2014

Filter:

Showing 201 to 250 of 370 Records

May 13, 2014 Case Laws Service Tax AT

Applicant Seeks Waiver of Pre-Deposit for Service Tax on Township Cleaning; Argues Non-Taxable Under Defined Activities.
May 13, 2014 Case Laws Service Tax AT

Service Tax Clarification: Order Booking by Agents on Commission Not Classified as C&F Agent Services.
May 13, 2014 Case Laws Central Excise AT

CHA Services Need Clear Link to Manufacturing for CENVAT Credit; CA Certificate Alone Insufficient, Says Central Excise Rule.
May 13, 2014 Case Laws Customs AT

Authority Must Refund Excess Duty Automatically Without Importer Application, Limitation Bar Addressed, Duty to Act Independently Highlighted.
May 13, 2014 Case Laws VAT and Sales Tax HC

ARA VAT Decision on Major Consumer Goods Company Binding on LPG Sector Dealers Until Overturned.
May 13, 2014 Case Laws VAT and Sales Tax HC

Court Rules Nycil Prickly Heat Powder is Medicated Talcum Powder, Not a "Drug," Affecting VAT and Sales Tax Treatment.
May 13, 2014 Case Laws Income Tax HC

Assessing Officer's Reassessment u/s 147 Deemed a Change of Opinion After CIT (A) Reverses Order.
May 13, 2014 Case Laws Income Tax HC

High Court Examines Port Trust's Charitable Status for Tax Exemption u/s 12AA Despite Income Generation.
May 13, 2014 Case Laws Income Tax HC

No Penalty for Depreciation Concealment if Tax Paid u/s 115JB; No Tax Evasion Found.
May 13, 2014 Case Laws Income Tax HC

Court Rejects Revenue's Claim of Unjust Deductions; No Evidence Found of Misuse u/s 80IB.
May 13, 2014 Case Laws Income Tax AT

Valuation Report Binding on Assessing Officer Once Obtained, Confirms Commissioner of Income Tax (Appeals) u/s 55.
May 13, 2014 Case Laws Income Tax AT

Taxpayers Not Obligated to Pay Tax on TDS Receipts Unless Recognized as Income.
May 13, 2014 Case Laws Income Tax AT

Interest Charged at Market Rate to Sister Concern; No Revenue Loss as Both in Same Tax Bracket.
May 13, 2014 Case Laws Income Tax AT

Taxpayers Must Prove Deduction Validity u/s 54F; Case Returned for Further Review.
May 13, 2014 Case Laws Income Tax AT

No Penalty u/s 271D for Loans Accepted via Journal Entries Without Actual Fund Receipt.
May 12, 2014 Case Laws Customs AT

Assessable value must be based on cost price plus expenses, not sale price with 20% profit margin.
May 12, 2014 Case Laws Customs AT

Heavy Melting Scrap Clearance Requires Mutilation Under Customs Supervision for Proper Classification and Compliance.
May 12, 2014 Case Laws VAT and Sales Tax HC

Interstate stock transfers for non-sale purposes are tax-exempt, ensuring no tax liability across project areas.
May 12, 2014 Case Laws VAT and Sales Tax HC

High Court Confirms Tax Exemption on Cotton Yarn Exports: No Conditions on Export Subject Under VAT Rules.
May 12, 2014 Case Laws VAT and Sales Tax HC

Electronic Gas Lighters Classified as Non-Electronic for VAT and Sales Tax; Operated Manually, Not Electrically.
May 12, 2014 Case Laws VAT and Sales Tax HC

Court Rules on Tax Classification of 'Ramtirth Brahmi Oil': Hair Oil or Medicament? Marketing Influences Tax Rate.
May 12, 2014 Case Laws Income Tax HC

Court Rules Writ Petition u/s 153C Invalid Without Exhausting Statutory Remedies in Income Tax Valuation Case.
May 12, 2014 Case Laws Income Tax HC

High Court Rules Tribunal Erred in Recalling Order on Assessee's Rectification Application.
May 12, 2014 Case Laws Income Tax AT

Interest from Section 244A Refunds Taxable in Year Received, Meets Income Tax Act Sections 4 & 5 Requirements.
May 12, 2014 Case Laws Income Tax AT

Section 153C: Only pending assessments abate on search initiation; completed assessments under appeal remain unaffected.
May 10, 2014 Case Laws Service Tax AT

Service Tax on Sugarcane Transport Challenged: Fortnightly Bills Not Consignment Notes, Transporters Not Classified as GTA.
May 10, 2014 Case Laws Service Tax AT

Court Modifies Stay Order: Favorable Interpretation for Appellants, Stay Granted Against Revenue.
May 10, 2014 Case Laws Service Tax AT

Unclear Railway Contracts Hinder Service Tax Assessment Due to Undefined Erection, Installation, and Commissioning Services.
May 10, 2014 Case Laws Service Tax AT

Court Remands Case on Business Auxiliary Service Classification for Packing and Labeling Operations for Further Review.
May 10, 2014 Case Laws Customs AT

Interest on Delayed Refund Payment Starts Three Months After April 2002 Remand Order, Not January 1998 Deposit Date.
May 10, 2014 Case Laws Customs AT

EOU's Export Performance Recognized as Sufficient, Avoids Duty Payment for Alleged Obligation Non-Fulfillment by Development Commissioner.
May 10, 2014 Case Laws Customs AT

Refund Claim Denied for Duty Under Notification 21/2002 Due to Non-Utilization of Short-Supplied Goods in Manufacturing.
May 10, 2014 Case Laws Customs AT

Customs Value Based on USD Exchange Rate at Bill of Entry Filing; Includes Insurance, LC Charges, and Margin Costs.
May 10, 2014 Case Laws VAT and Sales Tax HC

Final Assessment Order Does Not Invalidate Recovery Proceedings From Provisional Assessment Amount.
May 10, 2014 Case Laws Income Tax HC

High Court Rules Telecast Rights Payments for Singapore Broadcasts Not Subject to TDS in India Due to No Local Marketing Ties.
May 10, 2014 Case Laws Income Tax HC

Court Upholds Provisional Bank Account Attachment Without Prior Notice u/s 281B of Income Tax Act.
May 10, 2014 Case Laws Income Tax HC

Appeal Filing Delay of 2005 Days Not Condoned Despite Commissioner Instructions; Discovered During Different Tax Appeal Hearing.
May 10, 2014 Case Laws Income Tax HC

High Court Upholds Tribunal's Decision: Payments to Assessees Considered Land Transfer, Not Retirement Benefits.
May 10, 2014 Case Laws Income Tax HC

Section 10(37) Exemption Valid: Non-residence or other business activities don't disqualify agricultural land for tax exemption.
May 10, 2014 Case Laws Income Tax HC

High Court Deletes Entertainment Tax Additions Meant to Subsidize New Cinema Hall Construction Costs.
May 10, 2014 Case Laws Income Tax AT

Lower 10% Tax Rate on Long-Term Capital Gains for Assessee per Section 112 Proviso and Section 195 TDS Rules.
May 10, 2014 Case Laws Income Tax AT

Court Rules Tenancy Surrender Value Must Be Included in House Property Cost for Long-Term Capital Gains Calculation.
May 10, 2014 Case Laws Income Tax AT

Deduction u/s 80M allowed despite dividend distribution tax; Section 115-O doesn't invalidate claim for the relevant year.
May 10, 2014 Case Laws Income Tax AT

Food Service Companies Can Claim Additional Depreciation for Production Assets, Boosting Tax Efficiency and Financial Health.
May 9, 2014 Case Laws Service Tax AT

Rule 16 CESTAT Violation: Registry Must Ensure Complete Paper Book Filed Timely with All Documents.
May 9, 2014 Case Laws Service Tax AT

CENVAT Credit Allowed on Debit Notes Without Service Tax Number if Services Received and Recorded Properly.
May 9, 2014 Case Laws Service Tax AT

Legislature Can Tax Activities Under Previous Statute Entry; Appellant Loses Tax Exemption for Non-"Dam" Construction.
May 9, 2014 Case Laws Central Excise AT

Rented Premises for Job Workers Not a Business Input for Cenvat Credit Eligibility, Rules Clarified.
May 9, 2014 Case Laws Central Excise AT

Appellant Exempt from Duty on Unmarketable Drug Intermediates Used for Captive Consumption.
May 9, 2014 Case Laws Central Excise AT

Sole Beneficiary's Admission Holds Appellants Accountable for Clearance Value Under Central Excise Regulations.

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Legal Experts Debate Procedural Viability of GST Appeal After Limitati...

F: Land Developer Challenges TDR Tax Liability Under GST Notification 04/...

F: Supplier Seeks GST Refund After Invoice Rejection, Navigating Complex ...

F: Bar Restaurant Offers Ad Space to Liquor Vendor: GST Applies When Annu...

T: Optional 22% Tax Rate for Domestic Companies Under Clause 200, Enablin...

T: Tax Break for New Domestic Manufacturers: 25% Rate Under Clause 199 wi...

T: Tax Reform Targets Emerging Income Streams with Unified 12.5% Rate for...

T: Foreign Institutional Investors Face New Tax Regime with Graduated Rat...

T: Tax Break for Tech Talent: Concessional Rates on GDR Income Under Empl...

F: Electronic Commerce Operators Must Calculate TCS on Net Taxable Value ...

F: Incorrect Export Sales Reporting: Taxpayers Must Amend GSTR-1, Match S...

H: SEBI Revamps Cybersecurity Framework with New Classification Criteria ...

H: New CBIC Transhipment Air Global Bond Allows Nationwide Registration f...

H: Government Revokes Import Duty Exemptions Under Section 25(1) of Custo...

H: Customs Notifications Updated: Finance Act 2025 Revises Tariff Codes f...

H: New Income Tax Rules 2025 Simplify Return Filing for Individuals and H...

T: Foreign Investors Get Tax Relief: Simplified 10% Rate for Interest, Di...

H: GST Notifications on COVID-19 Deadline Extensions Challenged, Provisio...

A: GST Appeals: Key Filing Guidelines for Taxpayers Navigating Tribunal P...

A: LLP Corrects Annual Return Filing Errors: Identify, Revise, Submit, an...

A: Comprehensive Guide: Protecting Intellectual Property Rights Through S...

A: Navigating India's Trademark Registration: 7 Essential Steps from Sear...

A: Legal Shield for Regional Products: Geographical Indication Protects U...

A: Inventors Gain Exclusive Rights: Patent Protection Ensures Innovation ...

A: Customs Act Empowers Businesses to Strategically Re-Export Goods with ...

A: Importers and Exporters: Navigate Customs Duty Refunds Under Section 2...

A: Imported Goods Can Stay in Approved Warehouses for Two Years, Subject ...

A: Government Controls Trade Flow: Notified vs. Specified Goods Define Im...

H: Tax Order Quashed: Procedural Flaws Invalidate Original Decision, Mand...

H: GST Recovery Order Invalidated Due to Violation of Natural Justice Pri...