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Showing 30001 to 30050 of 79225 Records

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December 16, 2020 Case Laws Income Tax HC

High Court Rules Defective Notice Invalid u/s 271(1)(c); Assessee's Explanation Sufficient to Avoid Penalty.
December 16, 2020 Case Laws Income Tax HC

Withholding tax certificates u/s 197(1) valid from April 1, 2019, per India-UK Double Taxation Avoidance Agreement.
December 16, 2020 Case Laws Income Tax HC

Court Rules Assessee is Employer of Seconded Employees; No Tax Deduction at Source Needed u/s 195.
December 16, 2020 Case Laws Income Tax HC

Loan Waiver Deemed Income? Case Sent Back to Assessing Officer for Further Details Under Income Tax Act Sections 28(iv) & 41(1.
December 16, 2020 Case Laws Income Tax HC

Reassessment Valid u/s 143: Must Rely on New, Tangible Evidence Beyond Initial Proceedings.
December 16, 2020 Case Laws Income Tax AT

Trust's 12AA Registration Rejected: Activities Not Charitable u/s 2(15) of Income Tax Act Due to Fees and Rentals.
December 16, 2020 Case Laws Income Tax AT

Transaction Classified as Sale: No Tax Deduction Required u/s 194H for Assessee's Dealings with Stockiest.
December 16, 2020 Case Laws Income Tax AT

Assessment Reopening Invalid: ITO Lacked Jurisdiction After Legal Transfer in 2012, Section 124(3) Not Applicable. CIT Challenge Fails.
December 16, 2020 Case Laws Income Tax AT

Late Fees u/s 234E for TDS Delays Only Valid Post-June 1, 2015; Prior Adjustments Invalid.
December 16, 2020 Case Laws Income Tax AT

Assessee's Claim of Gifts Rejected; Unexplained Investments in Furniture, Electronics Assessed u/s 69 of Income Tax Act.
December 16, 2020 Case Laws Income Tax AT

Assessee's Payments to Harvesters and Transporters Trigger TDS Deduction Duty u/s 194C; Disallowance Upheld.
December 16, 2020 Case Laws Income Tax AT

Sponsorship and promotional income addition deleted as marketing income net of expenses wasn't separately recognized.
December 16, 2020 Case Laws Income Tax AT

ITAT rules late filing of Form No.10 doesn't bar income accumulation benefit u/s 11(2); seen as technical lapse.
December 16, 2020 Case Laws Customs AT

Seized Betel Nuts' Provisional Release: Revenue Must Prove Foreign Origin; 25% Deposit Condition Unjustified Under Customs Act Section 123.
December 16, 2020 Case Laws Companies Law SC

Company Winding Up Case Transferred to NCLT Under IBC; No Irreversible Actions Taken Yet, Per Section 434(1)(c) Proviso.
December 16, 2020 Case Laws Service Tax AT

Court Examines Taxability of Cricket Player's Promotional Activities Under Business Auxiliary Services: Composite Contracts and Legislative Ambiguity.
December 16, 2020 Case Laws Service Tax AT

TV Show Anchoring: Is It a Taxable Promotional Activity Under Business Auxiliary Services (BAS)? Show Cause Notice Crucial.
December 16, 2020 Case Laws Service Tax AT

Celebrity Brand Ambassador Services Taxable u/s 65(105)(zzzzq) of Finance Act From July 1, 2010.
December 16, 2020 Case Laws Service Tax AT

No Service Tax on Export Services to Foreign Companies Before February 27, 2010, Per Amended Rule 3(2) of 2005 Rules.
December 15, 2020 Case Laws Income Tax HC

Court Rules Section 194H TDS Inapplicable to Payments via National Financial Switch and Cash Tree Consortium.
December 15, 2020 Case Laws GST HC

Goods and Vehicle Confiscated Due to E-way Bill Validity Extension; Authorities Overlook Rule 138(10) CGST Rules, 2017.
December 15, 2020 Case Laws Income Tax AT

Foreign Exchange Loss Disallowance Requires Asset Cost Adjustment for ECB Loans Used in India Due to Currency Fluctuation.
December 15, 2020 Case Laws Income Tax AT

Assessment Reopening Invalid; Section 148 Notice Issued Prematurely While Section 143(2) Time Limit Still Open.
December 15, 2020 Case Laws Income Tax AT

Assessee's Additional Income Justified by Evidence Found in Survey, AO's Addition Upheld Despite Objections.
December 15, 2020 Case Laws Income Tax AT

Court Rules 12.5% Disallowance on Grey Market Purchases and Labor Expenses Justified in Tax Case.
December 15, 2020 Case Laws Income Tax AT

Penalty Waived for Illiterate Agriculturist: Reasonable Cause Found u/s 273B for Late Income Return Filing.
December 15, 2020 Case Laws Income Tax HC

TPO Confirms Accurate Share Valuation for RC; DRP's 10% Risk Adjustment Lacks Factual Basis and Analysis.
December 15, 2020 Case Laws Income Tax HC

High Court Criticizes Tribunal for Overlooking Details in Share Transfer Case Seen as Tax Avoidance Scheme by TPO.
December 15, 2020 Case Laws Central Excise HC

Court Orders Committee to Assess Informer's Reward Petition on Duty Evasion Promptly, Following Legal and Policy Guidelines.
December 15, 2020 Case Laws Service Tax AT

Reimbursement for Seconded Employee's Salary Not Taxable as Manpower Supply Service, Service Tax Demand Overturned.
December 15, 2020 Case Laws Central Excise AT

Court Rules MRP-Based Valuation Not Applicable for 40 kg Wall Putty Packages; Section 4A Excise Act Excluded.
December 15, 2020 Case Laws Customs AT

Delhi High Court: Section 27 Customs Act Time Limit Doesn't Apply to SAD Refunds Under Specific Notification.
December 15, 2020 Case Laws Central Excise AT

Adjudicating authority ordered to pay 12% annual interest on delayed refund of pre-deposit, calculated from original deposit date.
December 15, 2020 Case Laws Income Tax AT

Penalty Imposed u/s 271(1)(c) for Failure to Prove Share Premium Genuineness and Inaccurate Income Reporting.
December 14, 2020 Case Laws Income Tax AT

Court Rules on Coal Transaction Discrepancies: Assessing Officer's Addition Justified, Calls for Supply Chain Accountability.
December 14, 2020 Case Laws GST NAPA

Restaurant Violated Section 171 CGST Act for Not Passing Tax Cut Benefits; Ordered to Deposit Profiteered Amount.
December 14, 2020 Case Laws Income Tax HC

Court Rules TDS on Motor Accident Compensation Must Reflect Ongoing Support, Not Lump Sum Income.
December 14, 2020 Case Laws Income Tax HC

Court Upholds Search and Seizure Action u/s 132(1) of Income Tax Act; No Interference Warranted.
December 14, 2020 Case Laws Customs HC

Court Denies Petition to Segregate PET Bottles from Imported Light Melting Scrap; Responsibility Lies with Respondent.
December 14, 2020 Case Laws Companies Law HC

Companies Can File e-Form ACTIVE Without Whole-Time Company Secretary, Risk Legal Action for Section 203 Non-Compliance.
December 14, 2020 Case Laws Income Tax AT

Provision for Software Expenses Validated by Auditors; Contingent Liability Claim Approved for Software Purchases.
December 14, 2020 Case Laws Income Tax AT

Assessing Officer to Reframe Assessment After Assessee's Input as Directed by Principal Commissioner of Income Tax.
December 14, 2020 Case Laws Income Tax AT

Australian Society Denied Tax Exemption in India u/ss 12AA and 80G Due to Control by Australian Head Office.
December 14, 2020 Case Laws Insolvency and Bankruptcy Tri

Authority Can Reject CIRP Application u/s 10(4)(b) If Incomplete; M/s. Prithviraj Spinning Mills No Longer Exists.
December 14, 2020 Case Laws Income Tax AT

Interest Imputation on Delayed Receivables: Indirect Funding by AEs Requires Arm's Length Price Adjustment.
December 14, 2020 Case Laws Companies Law Tri

Director's ID Reactivation Ordered; Pay Fines & Submit Documents Within 30 Days of Reactivation to RoC.
December 12, 2020 Case Laws GST HC

Court Allows Company to Challenge GST Show Cause Notice Jurisdiction, Enables Detailed Reply Submission for Tax Assessment.
December 12, 2020 Case Laws Income Tax AT

Income Tax Act: 15% Accumulation Allowed Despite Deficit u/s 11, No Legal Prohibition Exists.
December 12, 2020 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Applicable if Income Discrepancies Declared in Return Post-Survey Surrender.
December 12, 2020 Case Laws Income Tax AT

Court Rules Addition u/s 69 Unsustainable Due to Lack of Evidence in Section 153A Assessment for On-Money Payments.

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