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Highlights / Annotations / Catch Notes For April of 2018

Home Highlights April April 2018 Year 2018

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Showing 351 to 400 of 458 Records

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April 9, 2018 Case Laws Income Tax AT

Anticipated Loss Provision Disallowed in Construction Contract; FAA Criticized for Misapplying Accounting Standard 7. Expenses Claim Approved.
April 9, 2018 Case Laws Income Tax AT

Indian Branch of Japanese Firm Taxed on Income from HQ Transactions Under Transfer Pricing Rules.
April 9, 2018 Case Laws Income Tax AT

Domain Name Registration Fees Classified as Taxable Royalty u/s 9(1)(vi) and 115A of Income Tax Act.
April 9, 2018 Case Laws Income Tax AT

Rental Income from Sub-Leased Property Taxed as Other Sources; Section 57 Expense Claims Require Direct Income Connection.
April 9, 2018 Case Laws Income Tax AT

Taxpayer Transactions Valid Despite Economic Detriment; Offsetting Capital Losses Against Gains Permitted.
April 9, 2018 Case Laws Income Tax AT

Tribunal Dismisses Revenue's Appeal on Share Application Money Addition; Section 68 Involves Bogus Shareholder Allegations.
April 9, 2018 Case Laws Income Tax AT

Company Director's Car Ownership Doesn't Prove Business Use Without Logbook Evidence, Says Assessing Officer in Tax Inquiry.
April 9, 2018 Case Laws VAT and Sales Tax HC

Court Rules Against Interest Demand on Additional Tax Due to Denied ITC from Credit Notes Issued by Party.
April 9, 2018 Case Laws Central Excise AT

Refund Denied for Unutilized CENVAT Credit: Assessee Considered Ultimate Consumer with No Set-Off Opportunity.
April 7, 2018 Notifications Customs

Anti-Dumping Duty Imposed on Phosphorus Pentoxide Imports from China to Protect Domestic Industries from Unfair Pricing.
April 7, 2018 Notifications Income Tax

Entities Must Register and Submit Reportable Account Statements u/s 285BA and Rule 114G for Tax Compliance.
April 7, 2018 Notifications Income Tax

Guidelines for Registering and Submitting Financial Transaction Statements u/s 285BA, Rule 114E of Income-tax Act.
April 7, 2018 Notifications Income Tax

Submit Form 60 for Specified Transactions if Lacking PAN, as per Rule 114B of Income-tax Rules, 1962.
April 7, 2018 Circulars FEMA

New Guidelines for Foreign Portfolio Investors in Government Securities Under FEMA: Key Updates on Limits and Conditions.
April 7, 2018 Case Laws Insolvency and Bankruptcy Tri

Dispute Over Non-Payment of Mobilization Advance Should Be Resolved in Civil Court, Not Under IBC 2016.
April 7, 2018 Case Laws Income Tax HC

High Court Rules No TDS Liability on Reimbursed Expenses Without Direct Contract u/s 195 in Tax Dispute.
April 7, 2018 Case Laws Income Tax AT

Co-operative Banks Now Required to Deduct Tax on Interest Payments to Members Post June 1, 2015, u/s 194A.
April 7, 2018 Case Laws Income Tax AT

Assessing Officer Cannot Decide if Entity is 'Primary Agricultural Credit Society' or 'Co-operative Bank' for Section 80P Deductions.
April 7, 2018 Case Laws Income Tax AT

Interest u/s 234B Unfair if Assessing Officer Delays Crediting Seized Cash; Taxpayer Not Liable for Delay.
April 7, 2018 Case Laws Income Tax AT

Interest on Plant & Machinery Usage Classified as Revenue Expense; Includes Letter of Credit & Interest Charges.
April 7, 2018 Case Laws Income Tax AT

Corporate Social Responsibility (CSR) expenses disallowed as business expenses u/s 37(1) from April 1, 2015.
April 7, 2018 Case Laws Income Tax AT

India-UK DTAA Case: No Royalty Income Recognized as Broadcasting Rights Licensed Separately; Assessee Only Produced Content.
April 7, 2018 Case Laws Income Tax AT

Net profit estimation can rely on comparative cases regardless of past scrutiny u/s 143(3); historical performance matters.
April 7, 2018 Case Laws Income Tax AT

Assessing Officer Fails to Prove Profit Shifting; Section 80IE Deduction Stands Due to Lack of Evidence.
April 7, 2018 Case Laws Income Tax AT

Section 54 LTCG Exemption Valid Even with Home Loan for New Residence, Conditions Apply.
April 7, 2018 Case Laws Income Tax AT

Assessment Order Deemed Illegal: Officer Failed to Follow Section 153C, Used Wrong Sections 147/148 for Search Cases.
April 7, 2018 Case Laws Income Tax AT

Court Examines Disallowance of Commission Payments to Sons u/s 40A(2)(b); Questions AO's Justification Process.
April 7, 2018 Case Laws Income Tax AT

Tax Reassessment Possible with Original Record Insights; No External Source Needed, Per Investigated Facts or Material.
April 7, 2018 Case Laws Customs AT

Customs Notification No. 21/2002 Applies to Transmission Devices with Reception; Assembly Ease Doesn't Affect Benefit Eligibility.
April 7, 2018 Case Laws Customs AT

Imported Steam Generators Cannot Be Classified as Spray Guns; Correct Tariff Code is 8516.79.
April 7, 2018 Case Laws Indian Laws HC

High Court Rules Cheques with Pre-Printed 200_ Date Format Valid Post-2010, No Suspicion Raised by Format Alone.
April 6, 2018 Circulars Customs

Oxytocin Import Banned; Enhanced Vigilance to Prevent Smuggling and Ensure Strict Regulation Compliance.
April 6, 2018 Case Laws Income Tax AT

Court Upholds 10% Disallowance of Phone and Car Expenses for Luxury Vehicles Used by Firm Partners.
April 6, 2018 Case Laws Income Tax AT

Tax Deduction u/s 195 Not Required for Foreign Agent Commission Not Taxable in India.
April 6, 2018 Case Laws Income Tax AT

No penalty for delayed tax audit report submission due to statutory audit delay u/s 271B and Section 44AB.
April 6, 2018 Case Laws Income Tax AT

TDS Not Applicable on Water Charges Without Markup u/s 194C; No Addition u/s 40a(ia).
April 6, 2018 Case Laws Income Tax AT

Directors' Foreign Travel Expenses Denied as Deductions Due to Lack of Business Purpose Evidence.
April 6, 2018 Case Laws Income Tax AT

Income from oil exploration, royalties, and equipment leasing taxed u/s 44BB of the Income Tax Act.
April 6, 2018 Case Laws Insolvency and Bankruptcy Tri

Court Dismisses Insolvency Petition: Dispute Existed Before Section 8 Notice Issued by Petitioner.
April 6, 2018 Case Laws Insolvency and Bankruptcy Tri

Section 14: Corporate Debtor Cannot Reclaim Assets Held by Others Just Because Listed in Their Books.
April 6, 2018 Case Laws Wealth-tax HC

Court Upholds Wealth Tax Act: Non-Business Land and Buildings Are Taxable Assets u/s 40(3.
April 6, 2018 Case Laws Service Tax HC

Predetermined Bias in Decision-Making Affects Fairness in Service Tax Valuation; Transportation Charges Controversy Since 2010.
April 6, 2018 Case Laws Central Excise AT

Appellants' Vehicles Classified as Tipper Trucks Under 8704 2390, Not Dumpers; Chassis Under 87060042, Not 87060043.
April 6, 2018 Case Laws Central Excise AT

Jayanti Jarda Chewing Tobacco Classified Under Heading 24039910 for Central Excise Tariff Purposes.
April 6, 2018 Case Laws Central Excise AT

Assessee Can Claim CENVAT Credit for GTA Services on FOR Basis Deliveries if Circular 97/8/2007 Conditions Met.
April 6, 2018 Case Laws Central Excise AT

Tribunal Upholds Ayurveda Classification for Dhathri Hair Oil, Rejecting Revenue's Appeal Against Commissioner (Appeals) Decision.
April 5, 2018 Case Laws GST HC

Court Directs First Respondent to Act Promptly on Advance Ruling u/s 97(1) of Kerala GST Act.
April 5, 2018 Case Laws Income Tax SC

Court Examines TDS Applicability on Advertising Agency Payments as "Commission" u/s 194H of Income Tax Act.
April 5, 2018 Case Laws Income Tax HC

Exemption Decisions u/s 10(22)/(23C) Don't Impact Section 11 Application in Income Tax Act.
April 5, 2018 Case Laws Income Tax AT

Revenue Authorities Criticized for Accepting Bogus Purchases as Genuine Despite Overwhelming Evidence of Fraudulent Transactions.

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