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 251 to 300 of 370 Records

1 ....2 3 4 567 8

May 9, 2014 Case Laws Customs AT

Section 113(d): Exporters Protected from Penalties When Following Approved Manual Shipping Bill Process.
May 9, 2014 Case Laws Customs AT

Customs House Agent Liable for Inadequate Supervision of 'G' and 'H' Card Employees, Decision Against CHA.
May 9, 2014 Case Laws VAT and Sales Tax HC

Only Turnover Linked to Specific Concealment Counts for Penalty; Exclude Other Turnover in Assessment.
May 9, 2014 Case Laws VAT and Sales Tax HC

Court Bars Dual Tax Assessments for Same Period, Ensuring Clarity and Consistency in Tax Obligations.
May 9, 2014 Case Laws VAT and Sales Tax HC

Compounding Tax Option Applies to All Contracts Before and After Agreement Period for VAT and Sales Tax Coverage.
May 9, 2014 Case Laws VAT and Sales Tax SC

Supreme Court Rules Lift Installation Contract as "Works Contract," Affecting VAT and Sales Tax Treatment.
May 9, 2014 Case Laws FEMA SC

Detention Order Upheld: No Undue Delay Found in COFEPOSA Execution, Challenge Dismissed.
May 9, 2014 Case Laws Income Tax AT

Penalty for Inaccurate Filing Canceled: No Purpose Served as Taxpayer Declared Gains in 2000-01 Assessment Year.
May 9, 2014 Case Laws Income Tax AT

Advances for acquiring fixed assets exempt from penalties under Income Tax Act Section 271D; not deemed loans or deposits.
May 9, 2014 Case Laws Income Tax AT

Section 158BC: No Need for Separate Authorization or Requisition for Each Individual; Group Authorizations Permitted.
May 9, 2014 Case Laws Wealth-tax SC

Discretionary Trust Taxable Income Unchanged Despite Failure to Appoint Discretion Exercisers by Settlor or Successor.
May 8, 2014 Case Laws Service Tax HC

Tribunal to Hear Refund Appeal After Jurisdiction Confusion; CESTAT Overrules Registry's Erroneous View.
May 8, 2014 Case Laws Service Tax HC

High Court Quashes Notice and Bank Debit u/s 87(b) of Finance Act 1944; Stay Order Expired.
May 8, 2014 Case Laws Service Tax HC

High Court Rules Late Payment Still Qualifies for Service Tax Voluntary Compliance Scheme 2013 Benefits.
May 8, 2014 Case Laws Central Excise SC

Supreme Court Emphasizes Distinction Between By-Products and Final Products in Modvat/Cenvat Credit Case.
May 8, 2014 Case Laws Central Excise HC

Excess Payment Adjustment: No Penalty Imposed If Duty and Interest Are Settled After Adjustment.
May 8, 2014 Case Laws Central Excise AT

Revenue Case Impacted as Demands Confirmed on Unalleged Grounds in Show Cause Notice.
May 8, 2014 Case Laws Customs AT

Customs Duty on Split Betel Nuts Hinges on Safety Certification u/s 3(q) of Food Safety Act 2006.
May 8, 2014 Case Laws Customs AT

Importer Can't Be Penalized for Missing Exemption Claim; Refund Still Possible Under Notification No. 102/2007.
May 8, 2014 Case Laws Customs AT

Seizure of Gold: Extension for Show-Cause Notice u/s 124 Upheld; Natural Justice Principles Fulfilled.
May 8, 2014 Case Laws Customs AT

SEZ Units Must Obtain Additional Permissions for Outsourcing; Customs Monitor Export Obligations Despite Initial Approval.
May 8, 2014 Case Laws VAT and Sales Tax HC

"High Mast Poles" Classified Under Entry No.30(v) for Tax: Impact on VAT and Sales Tax Rates.
May 8, 2014 Case Laws VAT and Sales Tax HC

Bolts and nuts reclassified from Entry 119 to Entry 3 when customized for motor vehicle parts and accessories.
May 8, 2014 Case Laws Income Tax HC

High Court Rules Hire Charges in Hire Purchase Agreements are Taxable as Interest under Interest Tax Act, 1974.
May 8, 2014 Case Laws Income Tax HC

Section 263 revisions focus on existing records at assessment time, excluding post-assessment information.
May 8, 2014 Case Laws Income Tax HC

Court Classifies Income from Share Sales as Business Income Due to Profit Motive and Regular Trading Activity.
May 8, 2014 Case Laws Income Tax HC

Section 113 Clarification: Relevant Date for Financial Year Applicability is Year of Search Initiation; Surcharge Payable by Assessee.
May 8, 2014 Case Laws Income Tax HC

Assessing Officer Challenges Asset Source Claims u/s 132A; Further Appeals Not Allowed Due to Prior Adjudication.
May 8, 2014 Case Laws Income Tax AT

Trademark Payments Deemed Capital, Not Allowable as Revenue Expenditure or Depreciable Asset u/ss 37(1) and 32(1).
May 7, 2014 Case Laws Service Tax AT

Cenvat Credit Allowed for Input Services by Unregistered Estate Department of Bank, Appellants Can Avail Credit.
May 7, 2014 Case Laws Service Tax AT

Court Finds CENVAT Credit Eligible for Construction and Housekeeping Services Linked to Manufacturing Process.
May 7, 2014 Case Laws Service Tax AT

Stay Granted on Services for Fly Ash Plant Used in Cement Manufacturing as Procurement Inputs.
May 7, 2014 Case Laws Customs AT

Royalty and consultancy fees are excluded from the value of imported goods from foreign collaborators or group entities.
May 7, 2014 Case Laws Customs AT

Seizure of Betel Nuts Deemed Improper Due to Lack of Inquiry by Revenue from Assam State Agriculture Marketing Board.
May 7, 2014 Case Laws VAT and Sales Tax HC

Dealer's Commissioning Costs Excluded from Machinery Tax under Tamil Nadu Sales Tax Act, Rules High Court.
May 7, 2014 Case Laws Income Tax HC

Tribunal Rules Transaction Date Key in TDR Case; Power of Attorney Timing Eliminates Substantial Legal Question for High Court.
May 7, 2014 Case Laws Income Tax HC

Rental Income from Warehousing Classified as Business Income, Not House Property Income.
May 7, 2014 Case Laws Income Tax HC

Court Deletes Disallowance of 2.5% Trade Discount to Sister Concern, Finds No Tax Evasion Intent.
May 7, 2014 Case Laws Income Tax HC

Does Food Prep in Hotels Qualify as Manufacturing for Investment Allowance under Sec 32A of Income Tax Act?
May 7, 2014 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Imposed When MAT Exceeds Regular Income, Book Profit Deemed Total Income.
May 7, 2014 Case Laws Income Tax AT

Tax Authority Limits Addition to One-Third of Unexplained Cash Deposit u/s 68 of Income Tax Act.
May 6, 2014 Case Laws Service Tax AT

FICCI and ECSEPC Activities Excluded from 'Club or Association' Service Tax u/ss 65(25a) & 65(105)(zzze) Pre-May 2011.
May 6, 2014 Case Laws Service Tax HC

Tribunal Members Disagree on Service Tax Case Facts, Higher Court to Address Complex Issues.
May 6, 2014 Case Laws Service Tax HC

Tribunal Mistakenly Limited Evidence to Invoices for Sale of Goods, Ignoring Contracts and R.A. Bills Under Notification 12/2003-ST. /2003ST.
May 6, 2014 Case Laws Service Tax HC

Court Says No Refunds for Service Tax Filed Late, Even if Paid by Mistake: Timelines Matter.
May 6, 2014 Case Laws Central Excise HC

Court Finds Errors in Denial of Rebate Claims on Export Duties u/s 11B and Rule 18.
May 6, 2014 Case Laws Central Excise AT

Court Clarifies Duty on Cut-Flowers Cleared by 100% EOU in DTA; Interprets "as if imported" Clause.
May 6, 2014 Case Laws Central Excise AT

Refund Claim for Education Cess Denied Under Area-Based Exemption; Not Sustainable Under Current Law.
May 6, 2014 Case Laws Customs AT

Duty Rate Determined by March 1, 2001, Entry Inward Date Recorded in Customs Register.
May 6, 2014 Case Laws Customs HC

Penalty for Export Obligation Non-Performance Overturned Due to Pre-Notice Payment of Duty and Interest.

1 ....2 3 4 567 8

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

T: Tax Bill 2025 Imposes Flat 20% Rate on Non-Resident Sportsmen, Enterta...

T: Tax Crackdown on Lottery and Gambling Winnings: 30% Flat Rate Under Ne...

F: Missed GST Input Tax Credit Deadline Leaves Business Liable for Rs. 4....

T: New Manufacturing Cooperative Societies Gain 15% Tax Concession Under ...

F: Navigating Corporate Tax Account Surrender: Key Steps for Companies to...

F: Merger Triggers Complex Tax Appeal Withdrawal and PAN/TAN Surrender Pr...

F: Taxpayer Seeks IGST Refund After Excess Payment Adjustment, Challengin...

F: Free Replacement of Defective Exported Goods: Navigating Customs, GST,...

T: Cooperative Societies Get Simplified 22% Tax Rate, Forgoing Deductions...

T: Proposed Income Tax Bill 2025 Introduces Simplified Tax Structure with...

T: New Manufacturing Tax Regime Offers 15% Rate for Companies Incorporate...

A: Comprehensive Guide to GST Appeal Filing: Procedural Steps, Verificati...

A: Small Business Tax Strategy: Maximize Deductions Under Income Tax Act ...

A: One-Person Companies Must Submit Annual Returns via MGT-7 and AOC-4 to...

A: Cannabis Seized: Strict Interpretation of 'Ganja' Excludes Seeds and L...

A: Trademark Ownership Transfer in India: Comprehensive Documentation and...

A: Trademark Ownership Transfer: Navigating Complete, Partial, and Goodwi...

A: Digital Revolution Challenges: Empowering India's MSMEs Through Strate...

A: Parts and Components Classification: Navigating Customs Tariff Complex...

A: Musical Performance Rights: Navigating Copyright Complexities in India...

A: Nano Drug Innovations Navigate Complex Patent Landscape, Balancing Sci...

A: Exporters Must Realize and Repatriate Full Export Proceeds within 9-15...

A: Patent Rights Unveiled: Novel Inventions, 20-Year Protection, and Bala...

A: Patent Registration in India: Navigating Prior Art Search, Application...

H: GST Demand Notice Upheld: Petitioner's Delayed Challenge Rejected Due ...

H: GST Show Cause Notice Resolved: Petitioner Granted 15-Day Window to Re...

H: Judicial Review Invalidates Goods Detention Order Due to Procedural In...

H: GST Demand Upheld: Appellant's Challenge Rejected Due to Procedural La...

H: GST Registration Cancellation Order Overturned: Procedural Flaws and L...

H: Legal Challenge Fails: Tax Assessment Order Upheld After Comprehensive...