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September 17, 2021 Case Laws Income Tax AT

Income Tax Disallowance u/s 40A(7) for Gratuity Issues Sent Back for Further Examination Due to Filing Errors.
September 17, 2021 Case Laws Income Tax AT

Supreme Court Allows Deduction for Debenture Redemption Premium, Liability Arises in Year of Issuance, Spread Over Maturity.
September 17, 2021 Case Laws Income Tax AT

Assessee uses Rule 11UA(2) for DCF valuation; AO can't challenge recognized methods. Fairness ensured by certification.
September 17, 2021 Case Laws Customs HC

Advance Rulings Under Customs Act: Binding Nature Depends on Specific Decisions, Not Universally Applicable. Competent Authority's Judgment Required.
September 17, 2021 Case Laws Customs AT

Customs House Agents Licensing Regulations 2004 Do Not Apply Retroactively; License Revocation and Security Forfeiture Invalid.
September 17, 2021 Case Laws Service Tax AT

Service Tax on Guest House Services Not Classified as Business Support Services; Commissioner's Tax Demand Unjustified.
September 17, 2021 Case Laws Central Excise AT

Cenvat Credit reversal for pressmud production ruled inapplicable u/r 6 of CENVAT Credit Rules, 2004.
September 16, 2021 Case Laws GST HC

Court Upholds Show Cause Notice Despite Consultation Lapse; Mandates Genuine Consultation Before Adjudication Under GST Rules.
September 16, 2021 Case Laws GST HC

Court Requires Bank Guarantee and Surety Bond for Release of Seized Goods u/s 67(6) and Rule 140.
September 16, 2021 Case Laws GST HC

Court Invalidates Interest Order Under Retrospective GST Act Amendment; Garnishee Notice Annulled.
September 16, 2021 Case Laws GST HC

Summons Valid Under CGST Act: Section 70 Powers Upheld, No Restriction Established by Section 6(2)(b) Proceedings Distinction.
September 16, 2021 Case Laws Income Tax SC

High Court Confirms Depreciation Claims for Businesses Resuming Operations on Assets Used for Business Purposes.
September 16, 2021 Case Laws Income Tax HC

Court Upholds Settlement Commission's Order Accepting Additional Income; No Intervention Under Article 226 Justified by Petitioner.
September 16, 2021 Case Laws Income Tax HC

Court Overturns Withdrawal of DTVSV Scheme Benefits; Orders Fair Hearing for Petitioner to Explain Case.
September 16, 2021 Case Laws Income Tax AT

Fair Market Value Discrepancy: No Dual Valuation for Buyer and Seller u/s 56(2)(vii)(b) of Income Tax Act.
September 16, 2021 Case Laws Income Tax AT

Section 263 Revision: Non-Reference to TPO in Scrutiny Cases Validated, Order u/s 143(3) Upheld as Correct.
September 16, 2021 Case Laws Income Tax AT

Exemption Denial Overturned: Department's Objection on Late Audit Report Dismissed; CBDT Circular No. 10/2019 Cited.
September 16, 2021 Case Laws Customs SC

Supreme Court Affirms CESTAT's Classification of Imported Child Seat Parts Under CETH 9401 90 00, No Challenge Justified.
September 16, 2021 Case Laws Customs AT

Appellant's Bond Obligations Met with Shipping Bill Proof; Department Cancels Bond, No Further Demands Allowed.
September 16, 2021 Case Laws FEMA SC

Union of India can extend Enforcement Director's tenure beyond two years, only in rare cases, per CVC Act Section 25(a).
September 16, 2021 Case Laws Central Excise AT

CENVAT Credit Demand on Imported Box Strapping Machines Invalid u/r 5(3) and Section 11D, Demand Set Aside.
September 16, 2021 Case Laws Indian Laws SC

Court's Power Limited Under Arbitration Act Section 9(1) Once Tribunal Formed; Section 9(3) Allows Interim Measures if Needed.
September 16, 2021 Case Laws Indian Laws HC

Court Clarifies Distinction Between Breach of Contract and Cheating in Cheque Dishonor Cases Under Fraudulent Intent Requirements.
September 15, 2021 Case Laws GST AAAR

GST Classification Overturned: Bangalore Metro Rail Supplies Now Treated as Independent Goods and Services, Not Composite Supply.
September 15, 2021 Case Laws GST HC

Court Orders GST Network to Join Proceedings; Respondent Must Submit Affidavit on Order Upload Timeline Within a Week.
September 15, 2021 Case Laws GST HC

Court Orders De-Blocking of ITC as One-Year Limit Expires u/r 86-A(3) of CGST Rules, 2017.
September 15, 2021 Case Laws GST DSC

Anticipatory bail granted in GST circular trading case; custodial interrogation deemed unnecessary despite applicant's non-compliance.
September 15, 2021 Case Laws Income Tax HC

High Court Orders Reconsideration of Application u/s 264 for Immunity from Penalty and Proceedings.
September 15, 2021 Case Laws Income Tax HC

Court Upholds Validity of Tax Notice Issued u/s 148; Dismisses Petitions Challenging Notice Timing.
September 15, 2021 Case Laws Income Tax HC

Court Dismisses Complaint for Non-Payment as Petitioner Paid Penalty Before Filing, No Evasion Alleged.
September 15, 2021 Case Laws Income Tax HC

Tribunal Rules Separate Tax Rates for Royalties and Technical Services Fees Under DTAA and Section 115A.
September 15, 2021 Case Laws Income Tax AT

Arbitration Settlement Classified as "Income from Other Sources" u/s 56(1) of Income Tax Act.
September 15, 2021 Case Laws Income Tax AT

Assessee's interest payments to NBFCs disallowed for not deducting tax at source, except for M/s. Tata Capital Ltd. u/s 40(a)(ia).
September 15, 2021 Case Laws Income Tax AT

Transfer Pricing: Royalty Payments Must Compare Controlled and Uncontrolled Transactions for Accurate Arm's Length Price Assessment.
September 15, 2021 Case Laws Customs HC

Court Orders Release of Detained Paper Sheets; Bond and 10% Bank Guarantee Required Within Two Weeks.
September 15, 2021 Case Laws Companies Law HC

SFIO Probe Freezes Assets of 157 Companies; Disgorgement u/s 212(14A) Highlights Retrospective Penal Provisions.
September 15, 2021 Case Laws Insolvency and Bankruptcy SC

Insolvency Code: CoC-Approved Resolution Plans Are Final and Binding, No Modifications Allowed by Successful Applicants Under IBC.
September 15, 2021 Case Laws Insolvency and Bankruptcy SC

Res Judicata Requires Issues to Be Heard and Finally Decided in Court, Key for Insolvency Cases.
September 15, 2021 Case Laws Central Excise HC

Court Rules Rebate Claims for Scrap During Hand Tool Manufacture Are Unsubstantiated; Paragraph 4(c) Misapplied.
September 15, 2021 Case Laws Central Excise AT

Appellant's Re-Credit of Rejected Cenvat Refund Deemed Unlawful Post-CGST Implementation in 2017.
September 14, 2021 Case Laws GST SC

Court Upholds Rule 89(5) Validity on ITC Refunds Despite Anomalies, Aligns with Section 54(3) CGST Act.
September 14, 2021 Case Laws GST SC

Court Upholds Rule 89(5), Limits Refund of Unutilized ITC to Goods Only, Excludes Services under CGST Act.
September 14, 2021 Case Laws GST HC

Court Criticizes Rejecting Refund Claims from Appeal Orders, Urges Timely Processing to Avoid Unnecessary Litigation and Interest Loss.
September 14, 2021 Case Laws GST HC

High Court Invalidates Property Attachment: No Pending Proceedings u/s 83, Wrong Entity Targeted, Lacking Jurisdictional Basis.
September 14, 2021 Case Laws Income Tax AT

Court Rules Time Gap Insufficient to Reject Taxpayer's Explanation of Cash Deposits u/s 69A of Income Tax Act.
September 14, 2021 Case Laws Income Tax AT

Interest u/s 234E not applicable before June 1, 2015; court rules in favor of taxpayer.
September 14, 2021 Case Laws Income Tax AT

Section 69 Not Applicable: Assessee's Fixed Asset Purchases Fully Explained, No Unexplained Investments Detected.
September 14, 2021 Case Laws Income Tax HC

Assessee's cargo handling contract with BIAL qualifies for deduction u/s 80IA; substantial questions resolved in assessee's favor.
September 14, 2021 Case Laws Income Tax AT

Interest-Free Loan to Malaysian Subsidiary Confirmed as Addition u/ss 36(1)(iii) & 37 of Income Tax Act.
September 14, 2021 Case Laws Income Tax AT

Interest on Tax Refund Confirmed as Income for Assessment Year 2012-13, Despite Adjustment Against Outstanding Demand.

1 ....523 524 525 526527528 529 530 531........ 1587

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