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Showing 4651 to 4700 of 6674 Records

1 ....90 91 92 939495 96 97 98........ 134

May 25, 2016 Case Laws Income Tax AT

Anonymous Donations to Religious Trusts Exempt from Section 115BBC of Income Tax Act.
May 25, 2016 Case Laws Income Tax AT

Capital Gain from Cooperative Housing Flat Classified as Long-Term Since Share Certificate Allotment Date.
May 25, 2016 Case Laws Income Tax AT

Court Rules Loss on Demerger Can Be Debited to Profit and Loss Account u/s 115JB, Not Against Reserves.
May 25, 2016 Case Laws Income Tax AT

Income Tax Act Section 221(1): Discretionary Penalties for Non-Compliance; Assessing Officers Consider Circumstances Before Imposing Penalties.
May 25, 2016 Case Laws Income Tax AT

Penalty Confirmed for Assessee u/ss 271D and 271E for Failing to Justify Cash Borrowing as Business Commitment.
May 25, 2016 Case Laws Income Tax AT

Consultancy Charges for Managing Director Reclassified as Professional Income, Not Salary, per Board Minutes and Form 16A.
May 25, 2016 Case Laws Income Tax AT

Payments to Retail Concessionaires Not Commission, Section 194H of Income Tax Act Not Applicable.
May 25, 2016 Case Laws Income Tax AT

CIT's Revision u/s 263 Invalidated Due to Lack of Record Examination in Accommodation Entries Case.
May 25, 2016 Case Laws Income Tax AT

Section 11 Exemption Denied: Organization's Land Auctions Deemed Non-Charitable, Disqualifying Tax Benefits.
May 25, 2016 Case Laws Income Tax AT

Profits from Slot Hire in International Traffic Taxed Only in Indonesia u/s 172(4) for Non-Resident Shipping Businesses.
May 25, 2016 Case Laws Income Tax AT

Exemption u/s 11 Upheld: Donations for Management Quota Seats Used Solely for Educational Purposes, Not Trustee Benefit.
May 25, 2016 Case Laws Income Tax AT

Tax Penalty Cannot Be Imposed Without Clear Default u/s 271(1)(c) in Notice to Taxpayer.
May 24, 2016 Circulars Income Tax

Taxpayers Get Relief in Form 15G/15H UID Requirement for Certain Quarters, Easing Compliance Burden.
May 24, 2016 Case Laws Service Tax AT

Court Rules: Cenvat Credit Refund Claims Valid Even Before Registration if Genuineness Confirmed.
May 24, 2016 Case Laws Service Tax AT

Tribunal Confirms Refunds Governed by Section 11B, No Leeway for Time Limit Extensions Under Excise/Customs Act.
May 24, 2016 Case Laws Central Excise AT

Cenvat Credit Recovery in Sponge Iron Fire Loss Case Relies on Appellant's Statutory Records for Evidence.
May 24, 2016 Case Laws Central Excise AT

Cenvat Credit Rule 3(5A): Credit Can't Be Invoked Without Confirming Waste Originated from Capital Goods with Initial Credit.
May 24, 2016 Case Laws Customs AT

Exemption on Mobile Handset Parts Extends to CDMA Fixed Wireless Terminals per Notification No.21/2005.
May 24, 2016 Case Laws Customs AT

EPCG Licence Scheme Dispute: Geological Survey Confirms Exported Goods as Limestone, Essentially Marble, Not Silicified Limestone.
May 24, 2016 Case Laws Income Tax AT

Section 194C TDS Rules Not Applicable: No Contract Exists Between Assessee and Lorry Operators for Vehicle Hire.
May 24, 2016 Case Laws Income Tax AT

Income Not Taxable Until Earned: No Right to Receive Due to Unmet Contract Terms and Service Levels.
May 24, 2016 Case Laws Income Tax AT

Interest u/s 234B Applies From Original Return Filing to First Assessment u/s 147.
May 24, 2016 Case Laws Income Tax AT

Income received by the assessee for letting out of Malls is assessable under the head “Income from...
May 24, 2016 Case Laws Income Tax AT

Tax Authority Cannot Change Taxpayer's Accounting Method from Project Completion to Percentage Completion Based on Irrelevant Factors.
May 24, 2016 Case Laws Income Tax AT

TDS Not Applicable on Development Charges u/s 194I; Charges Not Considered Rent for Tax Purposes.
May 24, 2016 Case Laws Income Tax AT

Court Allows Expenditure Claim After AO Fails to Prove Service Charges to 'Nova' Were Unjustified or Returned.
May 24, 2016 Case Laws Income Tax AT

AO's Failure to Verify Loan Genuineness u/s 68 Leads to Revision u/s 263 Upheld.
May 24, 2016 Case Laws Income Tax AT

Assessment u/s 153C Quashed Due to Lack of Recorded Satisfaction Before Proceedings Initiation.
May 24, 2016 Case Laws Income Tax AT

Detailed Analysis Needed to Classify Expenses as Capital or Revenue; Grouping Under Fixtures Not Sufficient.
May 24, 2016 Case Laws Income Tax AT

Assessee Accused of Inflating Agricultural Income Using Dubious Methods; Authorities Confirm Income Additions as Unjustified.
May 24, 2016 Case Laws Income Tax AT

Software Sale Proceeds Not Taxed as Royalty, Including Equipment or Process Royalties.
May 24, 2016 Case Laws Income Tax AT

TDS Applies to Both Professional Fees and Reimbursed Expenses u/s 194J of the Income Tax Act.
May 24, 2016 Case Laws Income Tax AT

Recruitment Agency Services Subject to TDS u/s 194J of the Income Tax Act as Professional Services.
May 24, 2016 Case Laws Income Tax AT

Exgratia Payments Deductible u/s 37 of Income Tax Act; Not Considered Bonuses for Tax Purposes.
May 24, 2016 Case Laws Income Tax AT

Dividend Not Eligible for Deduction u/s 80IC of Income Tax Act Due to Lack of Direct Link to Profits.
May 24, 2016 Case Laws Income Tax HC

High Court Confirms Interest on Income Tax Refunds as Interest Under Article 12.4 of Double Taxation Agreement.
May 23, 2016 Case Laws Service Tax AT

Penalty Confirmed u/s 78 for Failure to Deposit Collected Service Tax; Financial Hardship Argument Rejected.
May 23, 2016 Case Laws Service Tax AT

Company Avoids Interest on Late Service Tax Deposit u/s 73B of Finance Act, 1994.
May 23, 2016 Case Laws Service Tax AT

Works contract service qualifies for Cenvat credit and refund u/r 5, not excluded from input service definition.
May 23, 2016 Case Laws Service Tax AT

Refund Denied: Claim Not Eligible Under Notifications 41/2007-ST & 17/2009-ST Due to Drawback Condition.
May 23, 2016 Case Laws Central Excise AT

Refund Approved as Debit Entry Treated Under Protest Per Central Excise Division Directions, Countersigned by Superintendent (Preventive.
May 23, 2016 Case Laws Central Excise AT

Refund Claim Valid Despite Late Application; Made Within One Year, Not Time-Barred.
May 23, 2016 Case Laws Central Excise AT

Allegations of Undervaluation Unfounded Without Extra Commercial Ties Between Dealers and Respondents in Valuation Cases.
May 23, 2016 Case Laws Central Excise AT

CENVAT Credit Entitlement Upheld Despite Record-Keeping Failures for Returned Goods u/r 16.
May 23, 2016 Case Laws Central Excise AT

Exemption Granted for Electric Cables in Godavari River Water Project Under Notification No. 3/2004-CE.
May 23, 2016 Case Laws Income Tax HC

Interest-Free Loans for Bank Employees Taxable as Salary Perquisites: Section 17(2)(viii) and Rule 3(7)(i) Upheld.
May 23, 2016 Case Laws Income Tax AT

CIT (Appeals) Already Addressed Disallowances u/ss 14A and 36(1)(iii); Section 263 Revision Not Applicable.
May 23, 2016 Case Laws Income Tax AT

Payment to Scheduled Banks for Letters of Credit Not Subject to TDS; No Disallowance u/s 40(a)(ia.
May 23, 2016 Case Laws Income Tax AT

Capital Gains Tax Triggered by Initial Transaction Year for Immovable Property, Regardless of Completion Status.
May 23, 2016 Case Laws Income Tax AT

Section 263 Revision: Assessing Officer's Order Deemed Erroneous Due to Lack of Inquiry on Fixed Assets Valuation.

1 ....90 91 92 939495 96 97 98........ 134

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