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Showing 30501 to 30550 of 79216 Records

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November 5, 2020 Case Laws Income Tax AT

CIT Correctly Invokes Section 263 to Overturn AO's Assessment on Work-in-Progress Valuation and Unsold Flats' ALV Issue.
November 5, 2020 Case Laws Income Tax AT

Safe Harbour Notification of 2013 is Prospective, Not Applicable for Current Year; Lower Authority Orders Reversed.
November 5, 2020 Case Laws Companies Law Tri

Petition Dismissed: Invalid Consents Block Application for Relief u/s 241 in Oppression and Mismanagement Case.
November 5, 2020 Case Laws Insolvency and Bankruptcy Tri

Creditors Committee Seeks 90-Day Extension for CIRP to Attract More Bidders for Debtor's Revival.
November 5, 2020 Case Laws Insolvency and Bankruptcy AT

Appeal Dismissed: Resolution Plan Approval Upheld, No Discrimination Against Dissenting Financial Creditor Found by Adjudicating Authority.
November 5, 2020 Case Laws Service Tax AT

CENVAT Credit Approved for Insurance Services Received by Banks Under Deposit Insurance and Credit Guarantee Corporation.
November 4, 2020 Case Laws GST HC

Director General of Foreign Trade or authorized officer must follow legal procedure for IEC suspension/cancellation in GST evasion cases.
November 4, 2020 Case Laws GST HC

Court Rules on Goods Detention: Section 129(1)(b) Compliance Needed for Release; Classification Issues Irrelevant.
November 4, 2020 Case Laws GST HC

Court Allows Correction of Form GSTR-3B to Claim Eligible Input Tax Credit Due to Notification Delays.
November 4, 2020 Case Laws GST HC

Court Rules Against Coercive Tax Interest Recovery; Petitioner to Receive Refund Due to Retrospective Interest Provision.
November 4, 2020 Case Laws Income Tax HC

TDS Liability Confirmed: Usance Charges to Non-Resident Suppliers are Taxable Income under Sec 9(1)(v)(b) & Sec 5(2).
November 4, 2020 Case Laws Income Tax HC

High Court Revises Assessing Officer's Decision on Assessee's Deduction Claim u/s 10B; Deemed Erroneous and Prejudicial.
November 4, 2020 Case Laws Income Tax HC

One-time lease premiums not adjustable against periodic rent are not considered rent under Income Tax Act Section 194-I.
November 4, 2020 Case Laws Customs HC

Court Orders Reclassification of SVLDRS Declaration from 'Voluntary Disclosure' to 'Litigation' Category; Rectification Due in Four Weeks.
November 4, 2020 Case Laws Customs HC

High Court supports Magistrate's decision to withhold confidential Section 108 Customs Act statements; not eligible u/r 222.
November 4, 2020 Case Laws Customs HC

Court Upholds Penalty for Misclassified Export Attempt u/s 114; Authority's Decision Deemed Justified.
November 4, 2020 Case Laws Customs AT

Court Upholds Rejection of Declared Value Based on Actual Transaction Evidence; Similar Goods Not Considered.
November 4, 2020 Case Laws Service Tax HC

Show Cause Notice in Service Tax: Demands Beyond Notice Scope Are Invalid, Must Address All Recipient Objections.
November 4, 2020 Case Laws Service Tax HC

Anti-virus software classified as 'Information Technology Software'; petitioner liable for service tax u/s 68, Finance Act 1994.
November 4, 2020 Case Laws Service Tax AT

Commissioner's Decision on CENVAT Credit Reversal Deemed Contrary; Appellant Entitled to Refund u/r 6 (3) (i).
November 4, 2020 Case Laws VAT and Sales Tax HC

Tax Assessment Deadline Starts After Tax Year Ends, Not Finalization Date; Rectifications Allowed Within Three Years.
November 4, 2020 Case Laws Indian Laws HC

Court's Role in Arbitral Awards: No Appeals, No Factual Corrections, Arbitrator's Evidence Authority Prevails.
November 4, 2020 Case Laws Indian Laws HC

Court Can't Hold Mini Trial for Pleas in Cheque Dishonor Case u/s 561-A Cr.P.C; Facts Resolved at Trial.
November 3, 2020 Case Laws Income Tax HC

High Court Rules DGIT Exceeded Authority in Issuing SCN; ITSC Jurisdiction Clarified u/s 245C.
November 3, 2020 Case Laws Income Tax AT

High Court's Legal Proposition Effective from Start; Pr. CIT's Revision u/s 263 Deemed Unjustified Due to AO's Valid View.
November 3, 2020 Case Laws Income Tax AT

Share Warrant Forfeiture u/s 43(5) Deemed Capital Receipt, Not Taxable as Income (5.
November 3, 2020 Case Laws Income Tax AT

Provisions for gratuity and leave encashment excluded from MAT calculation u/s 115JB; only unascertained liabilities added back.
November 3, 2020 Case Laws SEBI HC

Court Dismisses Writ Petition: Credit Rating Downgrade by Private Entity Not Addressable Under Article 12. Alternative Remedies Available.
November 3, 2020 Case Laws Customs SC

Conviction Based Solely on Confession Under NDPS Act Section 67: Constitutional Concerns and Evidence Act Implications.
November 3, 2020 Case Laws Insolvency and Bankruptcy HC

Court Rules Banks Can Pursue Guarantors During Borrower's Insolvency; Sections 14 and 31 Don't Impose Restrictions.
November 3, 2020 Case Laws Income Tax HC

High Court Confirms Carry Forward of Unused Additional Depreciation for Future Years, Clarifying Taxpayer Benefits.
November 3, 2020 Case Laws Income Tax AT

Tax Authority Must Provide Evidence for Disallowing Related Entity Purchases; Suspicion Alone Insufficient for Action.
November 3, 2020 Case Laws Income Tax AT

Taxpayer Manipulates Capital Gains u/s 50C; Unreliable Valuation Report and Missing Purchase Deed Signal Tax Evasion.
November 3, 2020 Case Laws Income Tax AT

Section 234E: No Fees for Late TDS Filing Before June 1, 2015, Due to Lack of Enabling Provision.
November 3, 2020 Case Laws Income Tax AT

Court Rules Depreciation on Goodwill Acquired via Amalgamation is Allowable, Directs AO to Approve Taxpayer's Claim.
November 3, 2020 Case Laws Income Tax AT

Court Rules: No Addition for Unexplained Cash Credits Due to Insufficient Proof and Reliance on Suspicion.
November 3, 2020 Case Laws Income Tax AT

Appellate authority can't uphold Section 68 additions without reasoning; CIT(A) failed to address evidence properly. Addition deleted.
November 3, 2020 Case Laws Income Tax AT

Assessment u/s 153A Invalidated Due to Lack of Incriminating Evidence; No Contradiction Found in Assessee's Position.
November 2, 2020 Case Laws GST HC

Debate on Commissioner's Authority to Arrest Without Final Adjudication Under CGST Act, Chapter VIII.
November 2, 2020 Case Laws Service Tax AT

Service tax exemption applies to services for SEZ units, including rent, u/s 26(2) of the SEZ Act.
November 2, 2020 Case Laws Service Tax AT

Court Rules Diesel and Explosives Received Free of Cost; Department's Valuation Claim Overturned by Appellant's Evidence.
November 2, 2020 Case Laws Indian Laws HC

Appellate courts urged to grant bail in cheque dishonor cases, emphasizing personal liberty over presumption of innocence.
November 2, 2020 Case Laws VAT and Sales Tax HC

Rule 58(20) KVAT: Protects Assessees by Limiting Authority on Reopening Sales Tax Assessments for Escaped Turnover.
November 2, 2020 Case Laws GST HC

GST Interest Liability Clarified: Pay Interest on Net Tax Liability, Not Gross, Per CBIC Instructions Dated September 18, 2020.
November 2, 2020 Case Laws Customs HC

Petitioners Must Pay Duty Based on Bill of Entry Date for Leather Goods Imported from Pakistan Before Notification.
November 2, 2020 Case Laws Income Tax HC

Grants for State Scheme Not Income for Assessee Company, Distributed Among Four Companies.
November 2, 2020 Case Laws Customs AT

Delhi High Court: Refund Claims Under Notification No. 102/2007-Cus. Can't Be Time-Barred Even After One Year.
November 2, 2020 Case Laws Central Excise AT

Court Challenges Revenue's Assumptions on Cenvat Credit Reversal under SFIS Scheme; Rule 6(3) Misapplied Without Relevant Notification Reference.
November 2, 2020 Case Laws Insolvency and Bankruptcy Tri

Civil Courts Handle Rent Recovery, Eviction in Corporate Debtor Liquidation, Not Adjudicating Authority u/s 60(5.
November 2, 2020 Case Laws Customs AT

Reclassification of Imported Telecom Equipment Challenged; Department's Attempt to Change Tariff Heading Without Justification Denied.

1 ....607 608 609 610611612 613 614 615........ 1585

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