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 Revised ITR-3 Form Introduced for AY 2025-26,... TaxTMI SEBI Amends Stock Exchange Rules: Cooling-Off... TaxTMI Trustees Now Required to Disclose Litigation and... TaxTMI Customs Mutual Administrative Assistance Expanded:... TaxTMI RBI Extends Diamond Dollar Account Qualification... TaxTMI Firm's Multi-State Registration Sparks Legal... TaxTMI Technical Filing Glitch Overturned: GST Appeal... TaxTMI Landmark GST Ruling: Petitioners Win Right to... TaxTMI High Court Quashes Demand Orders for Procedural... TaxTMI Tax Notifications Upheld: Administrative Order... TaxTMI SEBI Revamps Cybersecurity Framework with New... TaxTMI Government Revokes Import Duty Exemptions Under... TaxTMI Customs Notifications Updated: Finance Act 2025... TaxTMI New Income Tax Rules 2025 Simplify Return Filing... TaxTMI GST Notifications on COVID-19 Deadline Extensions... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

Filter:

Showing 1901 to 1950 of 4703 Records

1 ....35 36 37 383940 41 42 43........ 95

July 11, 2017 Case Laws Central Excise AT

CENVAT Credit Denied for Godown Outside Registered Factory Premises; Not a "Place of Removal" u/r 2(l).
July 11, 2017 Case Laws Central Excise AT

Chelamin, Agromin, Chelafer, and Chelacop classified as micronutrient fertilizers under CETH 31.05 due to nitrogen content.
July 11, 2017 Case Laws Service Tax AT

Court Rules Non-Utilization of Disputed CENVAT Credit Under Notification No. 1/2006-ST Does Not Harm Revenue.
July 11, 2017 Case Laws Service Tax AT

Overseas branch transactions with appellant not taxed under reverse charge; no service tax on remittances from overseas customers.
July 11, 2017 Case Laws Service Tax AT

Authority Questions Notification's Application to Erection Charges for Substations and Transmission Lines; Exclusion of Services Challenged.
July 11, 2017 Case Laws Service Tax AT

Refund Initially Denied Due to Incorrect Exemption Notification; Ultimately Allowed Under Correct Notification No. 17/2008-ST.
July 10, 2017 Case Laws Service Tax AT

Reverse Charge Mechanism in Finance Act, 1994: Recipient Deemed Provider for Tax on Imported Services u/s 66A.
July 10, 2017 Case Laws Service Tax AT

Service Tax Liability Based on Gross Value of Services, Deductions Allowed as Per First Appellate Authority.
July 10, 2017 Case Laws Companies Law HC

Company Revival Includes Optimal Use of Assets Like Vacant Land, Not Just Resuming Business Activities.
July 10, 2017 Case Laws Income Tax AT

Asset Transfer of Shares Exempt from Section 50C Valuation Rules Due to No Direct Transfer Under Income Tax Act.
July 10, 2017 Case Laws Income Tax AT

Section 35AC Donations: Assessee Not Liable for Trust Account Mismanagement; Benefits Should Not Be Denied.
July 10, 2017 Case Laws Income Tax AT

Claim for Deduction Denied u/s 54EC Due to Late Investment in Specified Bonds Beyond Six-Month Limit.
July 10, 2017 Case Laws Income Tax AT

New Section 68 Rules: Recording Statements and Tax Returns Insufficient for Proving Creditworthiness or Transaction Genuineness.
July 8, 2017 Case Laws Customs AT

Imports Valuation Includes 20% Loading for Technical Know-How; Services Costs Added to Product Value in India.
July 8, 2017 Case Laws Customs AT

Refund Approved with Chartered Accountant Certificate, No Need for Audited Balance Sheet or Profit and Loss Account.
July 8, 2017 Case Laws Companies Law Tri

Company's Balance Sheet Misrepresents Capital Changes; Inconsistencies Found, Offense Not Suitable for Compounding Under Company Law.
July 8, 2017 Case Laws Income Tax HC

Tribunal Rules Taxpayer Can't Alter Manufacturing Start Date for Better Tax Exemption u/s 10B.
July 8, 2017 Case Laws Income Tax HC

Reopening Property Assessment: Higher Stamp Duty Doesn't Prove Extra Payment Beyond Sale Deed Consideration.
July 8, 2017 Case Laws Income Tax HC

High Court Allows "Mark to Market" Loss Claim; CIT(A) Disallowance Overturned Due to Lack of Evidence.
July 8, 2017 Case Laws Income Tax AT

No Penalty u/s 271(1)(c) for Genuine Book Entries Made Without Intent to Deceive in Income Tax Act.
July 8, 2017 Case Laws Service Tax SC

Chit Fund Activities Exempt from Service Tax Between June 15, 2007, and June 30, 2012, Not Classified as Banking Services.
July 7, 2017 Case Laws Service Tax AT

Income from 'trade margin' in business auxiliary services is payment for services, not trading profit, without goods ownership.
July 7, 2017 Case Laws Central Excise AT

Appellant's Omission of Debit Note in Duty Calculation Raises Concerns Over Product Development Cost Inclusion in Valuation.
July 7, 2017 Case Laws Central Excise AT

Refund Denial: CENVAT Credit Accumulation Not Covered by Rule 5 of CENVAT Credit Rules, 2004.
July 7, 2017 Case Laws Customs AT

Misdeclaration of Car's Manufacture Year Leads to Duty Benefit; Customs Act 1962 Section 28 Invoked for Recovery.
July 7, 2017 Case Laws Indian Laws HC

High Court Clarifies: Each Dishonored Cheque u/s 138 is a Separate Cause of Action, Not a Single Transaction.
July 7, 2017 Case Laws Income Tax AT

Assessee Must Prove Coercion to Retract Voluntary Stock Surrender Statement; Burden of Proof on Assessee.
July 7, 2017 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) Confirms Technical Fees for Design and Tooling as Revenue Expenditure.
July 6, 2017 Case Laws Income Tax AT

Software Upgrade Costs After Merger for Oracle Reporting Classified as Revenue Expenditure.
July 6, 2017 Case Laws Income Tax HC

Sale Deed Required for Legal Transfer of Property; Ownership Claims Invalid Without Registration Under Transfer of Property Act.
July 6, 2017 Case Laws VAT and Sales Tax HC

Insect killer products classified separately under Insecticides Act, not covered by Entry 20 of IV Schedule for VAT.
July 6, 2017 Case Laws Central Excise AT

EOU Case: Actual Burning Loss of 15% vs. Permissible 7.5% Shows SION Norms Not Strictly Applicable in Manufacturing.
July 6, 2017 Case Laws Service Tax AT

CENVAT Credit Recovery u/r 14 Targets Manufacturers or Service Providers, Not Input Service Distributors. No Show-Cause Notices Allowed.
July 6, 2017 Case Laws Service Tax AT

Service Tax Show Cause Notice Challenged: Executive Must Ensure Valid Basis Before Issuance Due to Missing Charge Elements.
July 6, 2017 Case Laws Service Tax AT

Refund Claim for Export Services Approved Due to Lack of Contesting Evidence on Port and Warehousing Services.
July 6, 2017 Case Laws Service Tax AT

Service tax demand dismissed; adjustments u/r 6(4B)(ii) permissible beyond immediate following month or quarter.
July 5, 2017 Case Laws Income Tax HC

Section 43D: Tax Deductions for NPAs Differ from NHB Standards; Separate Frameworks for Income Tax and NPA Classification.
July 5, 2017 Case Laws Income Tax HC

Unclaimed Guarantee Reserve Account funds now taxable as income after conversion from deposits.
July 5, 2017 Case Laws Customs AT

Appellant Challenges Inclusion of Film Royalties in Customs Valuation, Citing Lack of Findings on Supplier Relationship.
July 5, 2017 Case Laws Central Excise AT

Refund Allowed for Excess Duty Paid: No Sale to Sister Concern, Revenue's Argument Rejected.
July 5, 2017 Case Laws Service Tax AT

Swimming Pool Cleaning Services for Pimpri Chinchwad Municipal Buildings Exempt from Service Tax Requirement.
July 5, 2017 Case Laws Service Tax AT

RTO Registration Fees Not Classified as Business Support Services for Service Tax Purposes.
July 4, 2017 Case Laws Central Excise HC

Extended Limitation Period Needs Evidence of Fraud or Collusion, Not Just Non-Disclosure Without Legal Obligation.
July 4, 2017 Case Laws Customs HC

High Court Affirms Customs Inspector's Misconduct for Misdeclaration of Goods; Disciplinary Penalty Justified.
July 4, 2017 Case Laws Customs AT

Unjust Enrichment Bar Not Applicable: Importer Entitled to Refund on Captively Used Capital Goods.
July 4, 2017 Case Laws Income Tax HC

AO Can Penalize for Unpaid Taxes, But Penalty Cannot Exceed Tax Arrears, Excluding Section 220(2) Interest.
July 4, 2017 Case Laws Income Tax AT

No Penalty Imposed for Derivatives Trading: Assessee's Bona Fide Belief and Explanation Accepted u/ss 271B and 273B.
July 3, 2017 Case Laws Income Tax AT

Taxpayer Cannot Challenge Jurisdiction in Appeal Due to Lack of Initial Objection to Income Tax Officer.
July 3, 2017 Case Laws Income Tax AT

Business Expenditure Claim Denied: Agents Lacked Product Knowledge and Connections, Commission Unjustified, Ruling Against Assessee.
July 3, 2017 Case Laws Income Tax AT

Cash Loan Repayment Penalty u/s 271E: Liberal Interpretation of "Reasonable Cause" in Section 273B Urged to Avoid Penalties.

1 ....35 36 37 383940 41 42 43........ 95

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

H: SEZ Expansion: 88.02 Hectares Added to Jamnagar Multi-Product Zone Und...

H: Comprehensive Trade Embargo Blocks All Goods from Pakistan Under Forei...

H: New ITR-5 Form Unveiled for AY 2025-26 with Updated Tax Reporting Guid...

H: CBIC Introduces Streamlined GST Registration Grievance Resolution Proc...

H: SEBI Allows Stock Brokers to Establish Separate Business Units for GIF...

F: Business Asset Transfer to New Company Explores GST Exemption for Seam...

F: GST Exemption Confirmed for Export Services: Zero-Rated Advances Permi...

F: GST Reverse Charge Mechanism: Unregistered Vendor Rental Premises Liab...

F: Corporate Tax Challenge: Unregistered Vendor Invoicing Delays Complica...

T: Tax Return Exemption for NRIs Under Clause 216: Simplified Filing Proc...

C: Pakistani and Indian Nationals Granted Limited Border Crossing Permiss...

T: Non-Resident Indians Can Now Defer Capital Gains Tax by Reinvesting Fo...

T: Non-Resident Investors Face New 20% and 12.5% Tax Rates Under Clause 2...

T: Tax Rules Reshape Income Calculation for Non-Resident Indians, Introdu...

T: Foreign Investors Get Tax Clarity: New Interpretative Provisions Strea...

T: Nonprofit Tax Accountability: New Clause 337 Targets Anonymous Donatio...

T: Online Gaming Winnings Now Subject to Flat 30% Tax Rate Under New Inco...

T: Virtual Digital Assets Face Strict 30% Tax Rate with No Deductions or ...

A: NGOs Can Secure Tax Benefits Through 12A and 80G Registrations, Enabli...

A: GST Appellate Tribunal Introduces Mandatory Online Filing and Enhanced...

A: Business Partners Clash Over Solar Project Settlement, Insolvency Appl...

A: One Person Company Must File Annual Returns Timely to Avoid Penalties ...

A: Cyber Insurance: Shielding Businesses from Digital Risks with Comprehe...

A: Cyber Insurance: Shielding Businesses from Digital Threats with Compre...

A: Green Supply Chain Strategies Unlock Cost Savings and Environmental Be...

A: Gati Shakti Plan Targets 8% Logistics Cost, Boosts National Competitiv...

A: Transforming Lifestyle Choices: Zero Waste Living Empowers Individuals...

A: Transforming Organic Waste into Nutrient-Rich Soil Through Innovative ...

A: Municipalities Must Redesign Concrete Walkways into Eco-Friendly, Perm...

A: Green Pathways Outperform Concrete in Ecological Benefits, Offering In...