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Highlights / Annotations / Catch Notes For December

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Showing 5801 to 5850 of 6668 Records

1 ....113 114 115 116117118 119 120 121........ 134

December 24, 2013 Case Laws Service Tax AT

Appellant's Services for Mother Vessels Classified as 'Supply of Tangible Goods,' Not 'Storage and Warehousing' for Tax Purposes.
December 24, 2013 Case Laws Service Tax AT

Leases Without Asset Transfer or Ownership Risks Are Not Financial Leases in Banking.
December 24, 2013 Case Laws Service Tax AT

Service Tax Under Reverse Charge Deemed Revenue Neutral; Allegation of Suppression Found Unsustainable.
December 24, 2013 Case Laws Service Tax AT

Appellate Authority Partially Waives Penalty for Service Tax Non-Payment u/s 80 of Finance Act, 1994.
December 24, 2013 Case Laws Customs AT

Second-Hand Car Valuation Must Reflect New Car Price Minus 15% VAT Exclusion.
December 24, 2013 Case Laws Customs AT

Royalty Fees Excluded from Valuation of Imported Goods; Applicable Only to Locally Manufactured and Sold Items in India.
December 24, 2013 Case Laws Income Tax AAR

Filing Tax Returns Doesn't Bar Advance Ruling Applications, Says AAR u/s 245R(2.
December 24, 2013 Case Laws Income Tax AAR

Payments for 'Wipe Out' production services abroad not taxable under Income Tax Act section 9(1)(i), AAR rules.
December 24, 2013 Case Laws Income Tax HC

Section 153A Proceedings Valid Without Panchnamas Post-Search u/s 132; Search Validity Unaffected.
December 24, 2013 Case Laws Income Tax HC

Variable License Fee: Capital or Revenue Expenditure? Section 35ABB Clarifies Deduction Eligibility Under Income Tax Act.
December 24, 2013 Case Laws Income Tax AT

Cash Payments for Land Purchase Covered u/s 40A(3), Rule 6DD(h) Exemption in Income Tax.
December 24, 2013 Case Laws Income Tax AT

Section 147 Reassessment Not Justified by Block Assessment Rejection: Insufficient Grounds for Automatic Validity.
December 24, 2013 Case Laws Income Tax AT

Mutual Funds as Trust Beneficiaries: Income Taxable in Assessee's Hands u/s 161(1A) Ruling.
December 24, 2013 Case Laws Income Tax AT

Penalty Confirmed for Not Auditing Accounts by Deadline, No Reasonable Cause Provided, Section 271B Applied.
December 24, 2013 Case Laws Income Tax AT

Inland Haulage Charges Income Exempt from Tax Under DTAA; Closely Linked to Direct Ship Operations.
December 24, 2013 Case Laws Income Tax AT

Tax at 12.5% under Article 11(2) of DTAA includes surcharge and education cess.
December 24, 2013 Case Laws Income Tax AT

Assessment Invalid for Amalgamated Company Under Companies Act Sections 391 & 394; Section 292B Not Applicable.
December 24, 2013 Case Laws Income Tax AT

Section 55(2) Amendment: Legal Recognition of "Tenancy Rights" Now Requires Qualification Check for Assessee's Property Rights.
December 24, 2013 Case Laws Income Tax AT

Section 184(5) Blocks Salary Deductions if Assessee Fails Requirements u/s 144 of Income Tax Act.
December 24, 2013 Case Laws Income Tax AT

Appeal by Assessee Allowed u/s 248 for Denying Tax Deduction Liability by Commissioner of Income Tax (Appeals.
December 24, 2013 Case Laws Income Tax AT

Non-resident agent commission for services outside India not taxable as income doesn't arise within India.
December 24, 2013 Case Laws VAT and Sales Tax HC

Court Rules Procuring Orders Doesn't Make One a Purchaser in Inter-State Diesel Generator Sales Case.
December 23, 2013 Case Laws Service Tax AT

Public Sector Undertaking under Government Ministry can't be accused of tax evasion for seeking Finance Ministry's clarification.
December 23, 2013 Case Laws Central Excise AT

Court Grants Partial Stay on CENVAT Credit Issue for Non-Compliance with Rule 6(3A) of 2004 Regulations.
December 23, 2013 Case Laws Income Tax AT

Taxpayer's Receipt from Mother's Sister's Son Not a Tax-Exempt Gift u/s 56(2)(v) of Income Tax Act.
December 23, 2013 Case Laws Income Tax AT

Offshore Service Income Exempt from Taxation Due to DTAA, Overrides Section 9(1)(vii) of Income Tax Act.
December 23, 2013 Case Laws Income Tax AT

Charitable Trusts Retain Tax Exemption u/s 11 When Transferring Funds for Charitable Purposes; Section 80G Not Applicable.
December 23, 2013 Case Laws Income Tax AT

Assessee granted Section 11 benefit despite TDS non-deduction; 85% income used for Society's objectives.
December 23, 2013 Case Laws Income Tax AT

Assessing Officer Justifies Adding Entire Cash Deposits Due to Lack of Evidence, Applies 0.5% Profit Rate Instead.
December 23, 2013 Case Laws Income Tax AT

Agricultural Land Within Hyderabad Municipal Limits Not Exempt u/s 2(14) of Income Tax Act.
December 23, 2013 Case Laws Income Tax AT

Training Costs for Staff Considered Revenue Expenses in Business Operations.
December 23, 2013 Case Laws Income Tax AT

Denial of Section 80G Approval: Club of Masons' Mutuality Status Prevents Assessee-Trust from Qualifying as Independent Charity.
December 23, 2013 Case Laws Income Tax AT

Higher Depreciation on Windmills Allowed Despite Delayed Option u/r 5(1A) Proviso.
December 21, 2013 Case Laws Central Excise AT

Freight Charges Must Be Included in Assessable Value; Mislabeling as "Handling Charges" Doesn't Justify Deduction Denial.
December 21, 2013 Case Laws Central Excise AT

Adjudication Fails to Link Gift Item Recovery to Additional Consideration in Excisable Goods Sale.
December 21, 2013 Case Laws Central Excise AT

Duty Demand on Purified Water Control Samples Rejected Due to Lack of Evidence of Factory Removal.
December 21, 2013 Case Laws Service Tax HC

High Court Upholds Denial of CENVAT Credit for Outward Transportation of Goods, Reversing CESTAT Decision.
December 21, 2013 Case Laws Service Tax AT

Examining if outbound tour services classify as 'tour operator' service for service tax applicability under Indian law.
December 21, 2013 Case Laws Service Tax AT

Board's Clarification Letter Not an Order u/s 37B; Demand Based on It Set Aside.
December 21, 2013 Case Laws Service Tax AT

Appellant's Failure to Challenge 37-B Order Indicates Willful Evasion of Service Tax Payment Obligations.
December 21, 2013 Case Laws Service Tax AT

Franchise Agreement Involves Leasing Property for Caf'e Coffee Day; Business Auxiliary Services Demand Dismissed.
December 21, 2013 Case Laws Service Tax AT

Tax Responsibility u/s 66A Only Applies If Service Is Taxable Per Sections 66 and 65(105)(zzzx); Stay Granted.
December 21, 2013 Case Laws Customs AT

Appellant Qualifies for Duty Exemption Despite Delayed Installation of Capital Goods Under Notification No. 53/97-Cus.
December 21, 2013 Case Laws Income Tax AT

Tenancy Rights Not Intangible Assets for Tax; Depreciation Claims Not Allowed Under Current Tax Rules.
December 21, 2013 Case Laws Income Tax AT

Interest on Business Loans Deductible Under Income Tax Act Section 36(1)(iii); Section 37(1) Provisions Not Applicable.
December 21, 2013 Case Laws Income Tax AT

No Disallowance u/s 14A for Assessee's Dividend Income from Operating Ships under Chapter XII-G Provisions.
December 21, 2013 Case Laws Income Tax AT

Trust's Exemption Denied u/s 11; Decision Challenges Consistency Doctrine Amid Unchanged Circumstances.
December 21, 2013 Case Laws Income Tax AT

Surplus from members is non-taxable under mutuality, but bank interest is taxable.
December 20, 2013 Case Laws Central Excise AT

Cenvat credit denied due to lack of original bills; Xerox copies not valid u/r 9(1) of Cenvat Credit Rules.
December 20, 2013 Case Laws Central Excise AT

Excess Goods Without Intent to Conceal Do Not Trigger Penalties Due to Lack of Required Mens Rea.

1 ....113 114 115 116117118 119 120 121........ 134

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