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Showing 25951 to 26000 of 79326 Records

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October 12, 2021 Case Laws Income Tax AT

Advance Payment for Development Not Taxed as Income; CIT(A) Justifies Removing Addition Under Agreement Terms.
October 12, 2021 Case Laws Income Tax AT

Assessee Cleared of Section 68 Charges as Officer Fails to Investigate Evidence; Addition Based on Assumptions Dismissed.
October 12, 2021 Case Laws Income Tax AT

Interest Deduction Dispute: Section 36(1)(iii) on Borrowed Funds for Office Purchase Backed by Documents and Tax Deductions.
October 12, 2021 Case Laws Income Tax AT

CSR Expenses for Assessment Year 2014-15 Not Disallowed; Explanation-2 to Section 37(1) is Prospective, Not Retrospective.
October 12, 2021 Case Laws Money Laundering HC

Anticipatory Bail in Money Laundering Cases May Hinder Investigations, Affecting Interrogation and Evidence Gathering Effectiveness.
October 12, 2021 Case Laws Service Tax HC

Refund Claim for Mistaken Service Tax Payment Not Limited by Section 11B Time Restrictions; Exemption Notification Irrelevant.
October 12, 2021 Case Laws Service Tax AT

Service tax on TDS portion of royalty payments to foreign company deemed unsustainable u/s 67 and Rule 7.
October 12, 2021 Case Laws Service Tax AT

Service Tax Refund Granted: No Time Limit on Claims for Taxes Paid Under Protest Amid Legal Proceedings.
October 12, 2021 Case Laws Central Excise HC

Court Rules Education Cess Refunds Final; Cannot Be Recovered Despite Law Declared "Per Incuriam.
October 12, 2021 Case Laws Central Excise AT

CENVAT Credit Issue: Provision for Non-Moving Inventory Without Value Reduction u/r 3(5B) of Cenvat Credit Rules 2004.
October 12, 2021 Case Laws Indian Laws SC

Supreme Court Confirms Mandatory 75% Pre-Deposit for Appeals u/s 19 of MSME Development Act 2006.
October 11, 2021 Case Laws GST HC

Court Overturns Goods Seizure; Ownership Claim Ignored u/s 129(3) UP GST Act 2017, Case Reopened.
October 11, 2021 Case Laws GST HC

High Court Restores GST Registration, Cites Covid-19 Pandemic as Grounds for Condoning Delay in Filing Returns.
October 11, 2021 Case Laws Income Tax HC

High Court Grants Exemption u/s 10(23C)(iiiad) for Educational Institution, Disregarding Society's Donations in Ruling.
October 11, 2021 Case Laws Income Tax AT

Court Rules Commission Expenses Admissible for Assessee, Linked to Sales Revenue in Relevant Year.
October 11, 2021 Case Laws Income Tax HC

Court Rules Reopening of Assessment u/s 147 Invalid Due to Change of Opinion, Not Assessee's Fault.
October 11, 2021 Case Laws Income Tax HC

Court Rules Denial of Natural Justice as Insufficient Time Given for Show Cause Response; Case Sent Back for Review.
October 11, 2021 Case Laws Income Tax AT

Leave Travel Allowance Disallowance Upheld; Deduction Possible for Actual Expenses Incurred and Debited During Relevant Year.
October 11, 2021 Case Laws Income Tax AT

Interest Disallowance u/s 36(1)(iii) Upheld Due to Partners' Excess Withdrawals Exceeding Contributions.
October 11, 2021 Case Laws Income Tax AT

Court Upholds Disallowance of Finance Charges Due to Unexplained Diversion of Interest-Bearing Funds to Related Parties.
October 11, 2021 Case Laws Income Tax AT

Trust's Registration u/s 12AA(3) Cannot Be Cancelled for Genuine Educational Activities Aligning with Objectives.
October 11, 2021 Case Laws Income Tax AT

India-Mauritius DTAA: Assessing Beneficial Ownership of Interest Income for Exemption under Article 11(3)(c.
October 11, 2021 Case Laws Income Tax AT

Dispute Over Expense Provision Disallowance Under Income Tax Act and Section 115JB for Accurate Financial Reporting.
October 11, 2021 Case Laws Income Tax AT

PCIT's Section 263 revision attempt fails; assessing officer's limited scrutiny found diligent, not erroneous or harmful to revenue.
October 11, 2021 Case Laws Income Tax AT

Income from management support costs under India-Singapore DTAA not 'made available' per Article 12(4); not independently usable.
October 11, 2021 Case Laws Income Tax AT

Travel Expense Claim Denied: No Evidence for Business Purpose of London Fashion Show Trip.
October 11, 2021 Case Laws Income Tax AT

No Deemed Rental Income on Unsold Flats: Section 23(4) Exclusion Applies as All Conditions Met for Business Use.
October 11, 2021 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Challenged Due to Defective Notice; Lack of Specificity Undermines Validity.
October 11, 2021 Case Laws Income Tax AT

Transfer Pricing Adjustment on AMP Expenditure Requires Proof of Benefit to Associated Enterprise's Brand, per Section 92B.
October 11, 2021 Case Laws Service Tax HC

Bombay High Court: Rejecting Sabka Vishwas Scheme Application Without Hearing Applicant Contradicts Natural Justice Principles.
October 11, 2021 Case Laws Central Excise AT

Court Rules No Evidence of Duty Evasion in Valuation Dispute Under Central Excise Act Sections 4 and 4A.
October 11, 2021 Case Laws VAT and Sales Tax HC

Court Invalidates Assessment Order for Escaped Turnover Due to Lack of Proper Show Cause Notice u/s 27.
October 11, 2021 Case Laws Indian Laws SC

Company Directors Face Liability for Dishonored Cheque u/s 141 of Negotiable Instruments Act; Proceedings to Continue.
October 9, 2021 Case Laws Income Tax HC

Court Clarifies Limits on Reopening Tax Assessments u/s 147: Distinguishes Between Review and Reassessment Powers.
October 9, 2021 Case Laws Income Tax HC

Court Rules Joint Income of HUF Members is HUF Income; Assessee's Revised Declaration Not Accepted.
October 9, 2021 Case Laws Income Tax HC

High Court Dismisses Revenue's Appeal; Section 68 Addition for Unexplained Cash Credit Deleted Due to Compliance.
October 9, 2021 Case Laws Income Tax HC

Court Permits Application for Delay Condonation u/s 119(2)(b) for 2004-05 Loss Carry Forward Correction.
October 9, 2021 Case Laws Income Tax AT

Taxpayer Avoids Penalty by Voluntarily Disclosing Undisclosed Income u/s 132 and Meeting Section 271AAA(2) Conditions.
October 9, 2021 Case Laws Income Tax AT

Commissioner Cannot Reopen Completed Tax Assessments Without Just Cause Under Explanation-2 to Section 263 of the Income Tax Act.
October 9, 2021 Case Laws Income Tax AT

Penalty u/s 271D for Cash Loans from MD: Verify Fund Sources to Remove Penalty for Section 269SS Default.
October 9, 2021 Case Laws Income Tax AT

Expenditure on Technology Support and Professional Services Classified as Non-Capital; No Acquisition of Technical Know-How or Assets.
October 9, 2021 Case Laws Income Tax AT

Seized Documents in Section 153A Assessment Belong to Assessee's Son, No Presumption Against Assessee u/ss 132(4A) and 292C.
October 9, 2021 Case Laws Income Tax AT

Assessing Officer Cannot Independently Assess Different Income Issue if Initial Objections Accepted u/s 147.
October 9, 2021 Case Laws Customs AT

Telecom equipment eNodeB BTS, Micro Cell BTS, Femto Cells BTS, and Pico Cells BTS classified under CTH 8517 61 00.
October 9, 2021 Case Laws Customs AT

Dispute Over Import Classification: Are These Cut and Polished Diamonds Subject to Duty? Evidence Lacking Clarity.
October 9, 2021 Case Laws Insolvency and Bankruptcy AT

Insolvency Resolution Plan Approved Unanimously; Reliefs Outside Timelines Exceed Insolvency Code Scope, Deviations Deemed Ultra Vires.
October 9, 2021 Case Laws Central Excise AT

CENVAT Credit Confirmed for Input Services in Coal Handling Plant Setup; Civil Work Credit Denied by Commissioner.
October 9, 2021 Case Laws Central Excise AT

Appellants challenge continued amortisation of fully paid patterns for additional castings; department lacks new pattern claim.
October 9, 2021 Case Laws VAT and Sales Tax HC

Court Dismisses Petition Due to Delay in Seeking Refund of Sales Tax; No Mandamus Order Issued.
October 9, 2021 Case Laws Indian Laws SC

Compromise Deed Void in Cheque Dishonor Case Allows Reinstatement of Original Complaint; Trial Can Proceed.

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