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Highlights / Annotations / Catch Notes For August

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Showing 2301 to 2350 of 6917 Records

1 ....43 44 45 464748 49 50 51........ 139

August 9, 2021 Case Laws Income Tax AT

Tax Practitioner Error Corrected: Assessing Officer to Remove Unauthorized Capital Addition u/s 68 of Income Tax Act.
August 9, 2021 Case Laws Income Tax AT

Long-term capital gain exemption denied u/s 10(38) due to bogus classification; cross-examination rights emphasized.
August 9, 2021 Case Laws Income Tax AT

Denial of Section 10(23C)(vi) exemption raises questions on eligibility for assessment u/s 11 for charitable activities.
August 9, 2021 Case Laws Income Tax AT

Jewelry Purchases: Cash Transactions Without Documentation Deemed Unexplained u/s 69A of Income Tax Act.
August 9, 2021 Case Laws Income Tax AT

Receipts from hiring vessel 'Smit Borneo' on time charter not royalty; no Permanent Establishment, addition removed.
August 9, 2021 Case Laws Income Tax AT

Section 263 Revision: Does Building a Room on 90% Open Land Qualify for Section 54F Deduction?
August 9, 2021 Case Laws Customs HC

Court Questions Binding Precedent of Provisional Release Orders u/s 110A of Customs Act in Future Cases.
August 9, 2021 Case Laws Service Tax HC

Petitioner's Application Rejected by Automated Process Under Sabka Vishwas Scheme; Clarificatory Circular Requirements Overlooked.
August 9, 2021 Case Laws Central Excise AT

Refund of MODVAT Credit Denied Due to Time Limit; Ineligibility to Monetize Credit Upheld, No Remand Needed.
August 7, 2021 Case Laws GST HC

Court Grants Bail Amid Tax Credit Fraud Investigation; Presumption of Innocence Upheld.
August 7, 2021 Case Laws Income Tax AT

Gratuity and leave encashment in trusts should be seen as 'applied' for statutory compliance, not 'spent.'.
August 7, 2021 Case Laws Income Tax AT

Court Rules Depreciation on Goodwill Allowed Post-Amalgamation; 5th Proviso Not Applicable as No Prior Claim Made.
August 7, 2021 Case Laws Income Tax AT

Appeal Validity Confirmed if Admitted Taxes Paid Later u/s 249(4); Appeal Can Proceed on Merits.
August 7, 2021 Case Laws Income Tax AT

Assessee's Explanation for Unexplained Bank Deposits Accepted, Additions Deleted by Authorities.
August 7, 2021 Case Laws Income Tax AT

Business Loss Offset Allowed Against Surrendered Income in Property Dealings Case, Classified as Business Income.
August 7, 2021 Case Laws Income Tax AT

Tribunal Rules Section 43CA Amendments Apply Retroactively from April 1, 2014, Affecting Property Valuation for Tax Purposes.
August 7, 2021 Case Laws Income Tax AT

Court Rules 10% Tolerance Limit u/s 56 of Income Tax Act Applies Retroactively for Valuation Differences.
August 7, 2021 Case Laws Customs AAR

Customs Duty Rates: Tello Drones Under Heading 9503, AGRAS T 16 and Mavic 2 Under 8802.
August 7, 2021 Case Laws Customs AAR

Advance Ruling Denied: Reapply for Each Product Separately Under Tariff Chapter 23, Heading 23.09 for Compliance.
August 7, 2021 Case Laws Customs HC

Court Orders Customs Duty Refund with Interest: 6% if Paid in 3 Months, 12% if Delayed.
August 7, 2021 Case Laws Customs AT

Commissioner's Delay in Issuing Show Cause Notice Due to Translation Needs Violates 90-Day Rule for Customs Brokers.
August 7, 2021 Case Laws Customs AT

Gold Confiscated: Tribunal Upholds Seizure Due to Non-Compliance with Customs Rules and Notification No.12/2012.
August 7, 2021 Case Laws Companies Law HC

Court Can Order Winding Up of Company Even if Struck Off Under Companies Act 1956, Sections 560(5) & (6.
August 7, 2021 Case Laws Insolvency and Bankruptcy SC

CIRP under IBC Section 7: Debt Acknowledgment Extends Limitation Beyond 3 Years Post NPA Declaration.
August 7, 2021 Case Laws Insolvency and Bankruptcy SC

Interest-Free Loans Qualify as Financial Debt under IBC Section 5(8); Petition Dismissal Overturned and Reconsidered.
August 7, 2021 Case Laws Service Tax AT

Chit fund business denied service tax refund due to four-year delay in claim filing; no interest for late action.
August 7, 2021 Case Laws Service Tax AT

Appellant Clears Tax Liability u/s 73(3) of Finance Act 1994, Avoids Penalty Due to Explanation 2.
August 7, 2021 Case Laws Central Excise AT

Court Overturns CENVAT Credit Fraud Order; Violated Natural Justice by Ignoring Appellant's Evidence and Relying on Third-Party Data.
August 6, 2021 Case Laws GST AAAR

Pioneer Bakers' Birthday Cake Sales Not Classified as Restaurant Services; GST Applied to Individual Items.
August 6, 2021 Case Laws GST AAR

GST Applies to Housing Co-op Repair and Sinking Funds if Bills Exceed Rs. 7500 Limit.
August 6, 2021 Case Laws GST HC

Summons u/s 70 of Act 2017 must be contested in proceedings; petitioner must present objections in person.
August 6, 2021 Case Laws Income Tax HC

Court Orders Refund of Excess Tax Demand; Only 20% Pre-Deposit Required During Appeal Process.
August 6, 2021 Case Laws Customs HC

Court Orders Refund of Demurrage Charges for Ammonium Sulphate Detention; Customs Error Confirmed by Agriculture Ministry.
August 6, 2021 Case Laws GST AAR

Electrically operated vehicles supplied without batteries are classified under HSN 8703 with a 5% GST rate.
August 6, 2021 Case Laws Indian Laws HC

Accused Acquitted in Cheque Dishonor Case: Successfully Rebutted Presumption; Complainant's Loan Claim Deemed Implausible.
August 6, 2021 Case Laws Income Tax HC

Court Rules on Reopening Tax Assessment u/s 147: Original Facts Not Re-examined, Engage in Reassessment Process.
August 6, 2021 Case Laws Customs AT

Penalty for Smuggling Imitation Jewellery Raw Materials Overturned Due to Lack of Evidence on Unauthorized Access or Security Breach.
August 6, 2021 Case Laws Service Tax AT

Refund Claim Rejected for Service Tax Paid Under RCM; Appellants Cite Section 142(3) for Entitlement.
August 6, 2021 Case Laws Central Excise AT

CENVAT Credit Denied Due to Supplier Non-Liability Challenged; Lack of Detailed Manufacturing Process Discussion Cited in Appeal.
August 6, 2021 Case Laws Income Tax AT

Revenue Deemed Rs. 8.73 Crores Cruise Trip Expenses Unreasonable Without Investigation; CIT(A) Reasoning Rejected.
August 6, 2021 Case Laws Service Tax AT

Cenvat Credit Re-credit Allowed Despite Late Claim; Rule 6(3A) Time Limit Deemed Unfounded by Court. (3A.
August 6, 2021 Case Laws Central Excise AT

Appellant's CENVAT credit claim for Rent-a-Cab and Foreign Travel expenses denied due to lack of evidence.
August 6, 2021 Case Laws Income Tax AT

Tax Deduction for R&D Expenses: Genuineness Not a Criterion u/s 37(1); 50% Relief Granted by CIT(A). &D.
August 6, 2021 Case Laws Income Tax HC

Court Rules Penalty u/s 271C Requires Deliberate Misrepresentation, Not Just an Erroneous Deduction Claim in Tax Returns.
August 6, 2021 Case Laws Income Tax HC

Tribunal Upholds Commissioner's Order for De Novo Assessment u/s 263; Original Order Lacked Sufficient Discussion.
August 6, 2021 Case Laws Income Tax HC

Rectification Granted u/s 154 for Late Filing of Returns; Exemption u/s 10B Initially Denied.
August 6, 2021 Case Laws Income Tax AT

Section 54F Exemption: Construction Completion Not Required for Long-Term Capital Gains; Investment and Commencement Suffice.
August 6, 2021 Case Laws Income Tax AT

No Penalty for Late TDS Filing: Reasonable Cause for Delay in Electronic Submission u/s 272A(2)(k).
August 6, 2021 Case Laws Income Tax AT

Income Tax Case Remanded: CIT(A) to Reassess Transaction Validity u/ss 68 and 131 After Procedural Oversight.
August 6, 2021 Case Laws Income Tax AT

CIT's Directive to Reopen Assessment u/s 147 Lacks Justification Due to Time Constraints on Section 263 Revision.

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