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December 5, 2020 Case Laws Income Tax AT

Incorrect Donation Classification by AO; Exemption u/s 11 Upheld Due to Lack of Source Inquiry.
December 5, 2020 Case Laws Income Tax AT

Assessee Wins Section 80G Exemption: Active Educational Institution Status Recognized by Tax Authorities.
December 5, 2020 Case Laws Income Tax AT

Court Orders Deletion of Fair Market Value Clause for Long-Term Capital Gains Due to Lack of Valid Reference.
December 5, 2020 Case Laws Income Tax AT

Tax Officer Can't Dictate Business Management; Notional Interest Additions Deleted Under Business Discretion.
December 5, 2020 Case Laws Income Tax AT

Section 80IB(9) Deduction: Calculate Profits of Eligible Business Only, Exclude Unrelated Expenses Per Section 80IA(5.
December 5, 2020 Case Laws Income Tax AT

Tax Avoidance Allegations Lacking Evidence; Dispute Over Section 50C Application and Valuation Report in Capital Gains Case.
December 5, 2020 Case Laws Central Excise AT

No Interest on Delayed Central Excise Refund Between Tribunal Order and Sanction Date, Court Rules.
December 5, 2020 Case Laws Indian Laws HC

No Court Permission Needed for Cheque Dishonor Cases with Legal Remedy u/s 138 of Negotiable Instruments Act.
December 4, 2020 Case Laws GST SC

Court Rules Prize Money in Lotteries Must Be Included in Taxable Value Under GST for Accurate Tax Calculation.
December 4, 2020 Case Laws GST SC

Court Rules No Discrimination in Tax on Lotteries, Betting, and Gambling Under Article 14, Act 2017 Schedule III.
December 4, 2020 Case Laws GST SC

Supreme Court Confirms Lotteries as "Goods" u/s 2(52) of CGST Act; Upholds Constitutionality for Taxation.
December 4, 2020 Case Laws Customs HC

Seizure of Goods on Jan 9, 2020, Ruled Illegal Due to Lack of Valid Reason for Confiscation.
December 4, 2020 Case Laws Indian Laws HC

Petitioner Not Liable for Cheque Dishonor; Lacks Signature and Involvement in Agreement per Section 141 NI Act.
December 4, 2020 Case Laws Central Excise HC

Court Upholds Rejection of Rebate Claim Based on Export Dates; Estoppel Cannot Override Section 11-B Definition.
December 4, 2020 Case Laws GST HC

Court Rules Confiscation of Goods and Vehicle Illegal Due to Improper Service Under UPGST Act Section 169.
December 4, 2020 Case Laws Income Tax HC

High Court Rejects Retroactive Tax Exemption Claim for Gratuity Payments Under Income Tax Act Section 10(10.
December 4, 2020 Case Laws VAT and Sales Tax HC

High Court Questions Tribunal's 10% Tax Deposit Requirement, Grants Full Stay Due to Financial Hardship Concerns.
December 4, 2020 Case Laws Customs HC

Seized Goods Release: Differential Duty Paid and Probable Undervaluation Raises Concerns; Bond or Guarantee Allowed Instead of Cash.
December 4, 2020 Case Laws Service Tax AT

Refund Denied for Unutilized Cenvat Credit Claimed Pre-Registration; Follow Higher Court's Ruling Unless Stayed or Overturned.
December 4, 2020 Case Laws Income Tax AT

Court Orders CIT(E) to Grant Section 12AA Registration from May 23, 2019; No Retrospective Registration Allowed.
December 4, 2020 Case Laws Income Tax AT

Penalty for Late TDS Statement Submission Invalidated: No TDS Deducted or Payable, Form 26Q Submission Not Required.
December 4, 2020 Case Laws Income Tax AT

Compulsorily Convertible Debentures: Interest Allowable as Debt Until Conversion u/s 36(1)(iii) of Income Tax Act.
December 4, 2020 Case Laws Income Tax AT

Section 56(2)(vii) Misapplied: Taxpayer Wins Dispute Over Semi-Constructed Property's Stamp Duty Valuation.
December 4, 2020 Case Laws Income Tax AT

Retirement benefits for partners aren't transfers; not taxable under Income Tax Act section 2(47) or section 45.
December 4, 2020 Case Laws Income Tax AT

CIT(A)'s Enhancement Power u/s 251(2) Challenged; Addition Based on Assumptions Deemed Unsustainable by Assessee.
December 4, 2020 Case Laws Income Tax AT

Court Rules Section 50C Inapplicable: TDRs Not Land Transfers, Incorrect Long-Term Capital Gain Computation by AO.
December 4, 2020 Case Laws Income Tax AT

Penalty u/s 271B not needed; Section 271A penalty for non-compliance with Section 44AA already applied.
December 3, 2020 Case Laws GST NAPA

Investigation Confirms No Legal Limits on Product Scope; Benefits Must Reach Consumers, Not Retained by Supplier.
December 3, 2020 Case Laws Income Tax HC

Tribunal's Order on Transfer Pricing Method Lacks Clarity; Case Remanded to ITAT for Further Review.
December 3, 2020 Case Laws Income Tax HC

Limitation Period for Rectification u/s 254 Starts When Assessee Learns of Order, Not Issuance Date.
December 3, 2020 Case Laws Income Tax AT

Assessment Order Valid u/s 144: Assessee Missed Multiple Opportunities to Respond, Revenue Acted Correctly.
December 3, 2020 Case Laws Income Tax AT

Penalty u/s 271(1)(b) Waived for Non-Willful Non-Compliance; Compliance During Assessment Considered Satisfactory.
December 3, 2020 Case Laws Income Tax AT

Tax Deduction Dispute: Non-deduction u/s 195 leads to addition u/s 40(a)(i) for Facebook Ireland Payments.
December 3, 2020 Case Laws Income Tax AT

Authorities Scrutinize Short-Term Capital Gains from Unadjusted Property Sale Advance; Question Transaction's Authenticity u/s 68.
December 3, 2020 Case Laws Income Tax AT

Assessment Reopening Invalid: Trust Registration Active, AO Misinterpreted CBDT Circular on Section 12A(2) Provisos' Retrospective Application.
December 3, 2020 Case Laws Income Tax AT

Income from royalties and technical service fees in India taxed only upon receipt per DTAA, not on accrual.
December 3, 2020 Case Laws Income Tax AT

Interest on Funds for Non-Business Use Not Allowable; Partner Withdrawals from Current Account Exempt from Interest Charges.
December 3, 2020 Case Laws Income Tax AT

Brokerage on Borrowed Loan Allowed as Deduction for Interest Income from Partnership Investment u/s 57(iii) of Income Tax Act.
December 3, 2020 Case Laws Companies Law HC

DIN Deactivation Not Authorized by ROC Under AQD Rules; Conflicts with Companies Act Sections 164(2) & 167(1).
December 3, 2020 Case Laws Service Tax HC

Court Urges Tax Board to Revise Guidelines on Show Cause Notices to Overcome Delays in Constitutional Courts.
December 3, 2020 Case Laws VAT and Sales Tax HC

Court Upholds Assessment Order Validity; Tax Levy on Import Sale Corrected u/s 69(1) of the Act.
December 3, 2020 Case Laws Insolvency and Bankruptcy Tri

Corporate Insolvency Resolution Process can be initiated against guarantors independently of borrowers; res judicata misapplied in this context.
December 2, 2020 Case Laws GST HC

Court Upholds Assessment Orders; Petitioners Directed to File Appeals u/s 74 for Alternative Remedy.
December 2, 2020 Case Laws GST DSC

Court Denies Bail in Illegal Tax Credit Case; Investigation at Critical Early Stage to Maintain Integrity.
December 2, 2020 Case Laws Income Tax AT

CIT(A) uses Rule 46A(4) to gather evidence supporting assessee, bypassing obligation to consult Assessing Officer.
December 2, 2020 Case Laws Income Tax HC

Jurisdiction u/s 153C of Income Tax Act requires incriminating evidence from Section 132 search; absence invalidates assumption.
December 2, 2020 Case Laws Income Tax HC

ITAT's dismissal of appeals due to non-appearance deemed unjustified; Rule 24 mandates decisions on merits.
December 2, 2020 Case Laws Income Tax AT

Court Rules Section 69 Inapplicable as Investment Properly Recorded in Books During Section 153A Search Proceedings.
December 2, 2020 Case Laws Income Tax AT

Assessing Officer's Error in Taxing Investments u/s 68: CIT(A) Criticizes Lack of Cash Flow Analysis.
December 2, 2020 Case Laws Income Tax AT

Pr.CIT's Attempt to Revise AO's SBI Interest Classification u/s 263 Rejected Due to Mere Opinion Difference.

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