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Showing 32051 to 32100 of 79196 Records

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June 25, 2020 Case Laws Income Tax HC

Prepayment surplus of deferred sales tax loan is a capital receipt, not a trading liability u/s 41(1).
June 25, 2020 Case Laws Income Tax AT

Reassessment u/s 147 Invalidated Due to Mismatched Reasons; Notice u/s 148 Quashed.
June 25, 2020 Case Laws Income Tax AT

Reopening of assessment invalid due to jurisdictional error; initial notice issued by non-jurisdictional officer u/s 147.
June 25, 2020 Case Laws Income Tax AT

Assets Received Free: Taxed u/s 28(iv), Not Section 69; Eligible for Deduction u/s 10A.
June 25, 2020 Case Laws Income Tax AT

Taxpayer's Evidence Sufficient u/s 68; Unexplained Cash Credit Addition Unjustified Without Officer's Proof.
June 25, 2020 Case Laws Income Tax AT

Investment Allowance Dispute: AO Misapplies Section 72A; Appellant Rightly Claims u/s 32A(6) of Income Tax Act.
June 24, 2020 Case Laws GST HC

Jurisdiction and Validity of Registration with Incorrect PAN: Cancellation Effective 11/30/19, Best Assessment u/s 62.
June 24, 2020 Case Laws GST HC

Court Dismisses GSTN and GST Council's Appeal on Manual Filing of TRAN-1 Forms Due to User Error, Not Malice.
June 24, 2020 Case Laws GST NAPA

Whirlpool must reduce refrigerator prices per Rule 133 (3) (a) of CGST Rules, 2017 to curb profiteering.
June 24, 2020 Case Laws Income Tax AT

Revenue Authorities Should Have Accepted Assessee's Accumulation Claim u/s 11 Despite Omission in Form-10 Purpose.
June 24, 2020 Case Laws Income Tax AT

Real Estate Business Expands with New Property Purchase; Operations Begin in Same Year as Investment.
June 24, 2020 Case Laws Income Tax AT

AMP Expenses for AE-Owned Brand Not Disallowed for Tax Purposes, No Income Addition Needed per Transfer Pricing Rules.
June 24, 2020 Case Laws Income Tax AT

Court Partially Upholds Differential Trading Addition; GP Rate Adjusted to 10.22% from Assessee's 10.04% Declaration.
June 24, 2020 Case Laws Income Tax AT

Late Filing Fee Adjustment u/s 234E Upheld Due to No Assessing Officer Violation in 2016-17 Case.
June 24, 2020 Case Laws Income Tax AT

Long-term capital loss from Mahindra Shubhlabh shares reduction not eligible for carry forward due to no consideration received.
June 24, 2020 Case Laws Income Tax AT

Expenditure on Failed Acquisitions Allowable as Revenue Expense: No Capital Asset, No Enduring Benefit to Assessee.
June 24, 2020 Case Laws Income Tax AT

Sundry Creditors' PAN Requirement Disputed for 2014-15; Rule 115B Effective Only from January 2016.
June 24, 2020 Case Laws Income Tax AT

Unexplained Expenditure u/s 69C Deemed Illegal Without Investment for Agricultural Income Earners.
June 24, 2020 Case Laws Insolvency and Bankruptcy Board

IRP Disciplined for Misunderstanding Insolvency Code; Committee Recognizes Evolving Profession, No Malafide Intent Found.
June 24, 2020 Case Laws Service Tax AT

Show Cause Notice Invalid if It Lacks Clarity on Tax Head and Taxable Services; Risks Undermining Legal Authority.
June 24, 2020 Case Laws VAT and Sales Tax HC

Black Disinfectant Fluid Classified Under Entry 25, Schedule C of 2003 Act for VAT and Sales Tax Purposes.
June 24, 2020 Case Laws VAT and Sales Tax HC

Tax Dispute: Authorities Improperly Reclassify 'Sports Shoes' Without Verification; 'Sports Apparel' Remains Under Garments Category, Entry 52.
June 24, 2020 Case Laws VAT and Sales Tax HC

Instrument Cooling Fan Taxed Under Telecommunication Equipment in Schedule II, Not Residuary Clause.
June 24, 2020 Case Laws VAT and Sales Tax HC

Sale of DEPB Linked to Tuticorin Port Not Taxable in Tamil Nadu, Jurisdiction Falls Outside State's VAT Scope.
June 23, 2020 Case Laws GST AAR

Transporting Goods at Magdalla Port Not Exempt from Service Tax: Not 'National Waterways' Under Definition.
June 23, 2020 Case Laws GST AAR

LPG Supplied to Households at 5% GST; Full Input Tax Credit of 18% Available for Bulk Purchases.
June 23, 2020 Case Laws GST AAR

Classification of Optical Fiber Cable Services for Railtel: Not Primarily Commercial, Impacts Government Authority Construction Service Status.
June 23, 2020 Case Laws GST AAR

Uncertainty in Classifying Manpower Supply Services as Pure Services Under GST Due to Varying Agreements.
June 23, 2020 Case Laws Income Tax AT

F&O Derivative Losses Are Business Losses, Not Speculative; Allow Set-Off Against Other Business Income.
June 23, 2020 Case Laws Income Tax AT

Income Tax Commissioner Rejects 1981 Valuation of Wells and Roads; Assessee's Conservative Investing Under Scrutiny.
June 23, 2020 Case Laws Income Tax AT

Dispute Resolution Panel Orders Removal of Unsubstantiated Additions for Entertainment and Seminar Expenses.
June 23, 2020 Case Laws Income Tax AT

Court Rules 50% Verified Land Development Expenses Cannot Be Deemed Non-Genuine Due to Associated Purchaser Concerns.
June 23, 2020 Case Laws Income Tax AT

Penalty for Cash Disallowance Needs More Than Assumptions; Requires In-Depth Analysis u/s 271(1)(c.
June 23, 2020 Case Laws Income Tax AT

Intangible Assets Not Financial Assets for Capital Gains: Clarification u/s 2(42A) of Income Tax Act.
June 23, 2020 Case Laws Income Tax AT

Scrutiny Assessment Notice Invalidated for Late Issuance; Assessment Order Quashed Due to Procedural Lapse in Jurisdiction u/s 143(2).
June 23, 2020 Case Laws Income Tax AT

Lease Rental Charges to Greater Noida Authority Classified as Revenue Expenditure, Spread Over 90-Year Lease Term.
June 23, 2020 Case Laws Income Tax AT

Tax Exemption Upheld for Assessee: Section 11 Covers Light & Sound Show, Museum Activities as Non-Commercial.
June 22, 2020 Case Laws GST AAR

GST on Uttarakhand Royalty Payments for Extraction: 5% (July 2017-Dec 2018), 18% (Jan 2019 Onwards) under RCM.
June 22, 2020 Case Laws GST AAR

Unregistered GST provider using own truck for transport can issue Form 2.1 as a consignment note u/r 4B.
June 22, 2020 Case Laws GST AAR

Taxpayer Can't Claim ITC for Employee Transport Unless Required by Law, 12% GST Rate Possible Per Section 17(5)(b).
June 22, 2020 Case Laws GST AAR

State Government's Mine Lease to Business Entity: Tax Payable by Recipient Under Reverse Charge Mechanism.
June 22, 2020 Case Laws GST SC

High Court's Order to Reopen Portal or Accept TRAN-1 Manually Stayed Pending Further Review.
June 22, 2020 Case Laws Income Tax HC

Court Rules on Section 54F: Can Multiple Apartments Be a Single "Residential House" for Tax Exemption?
June 22, 2020 Case Laws Income Tax HC

Section 54 Amendment Clarifies "A Residential House" as Singular, Limiting Income Tax Exemption to One Property.
June 22, 2020 Case Laws Income Tax HC

Proving transaction genuineness or intention isn't enough to avoid penalty u/s 271D for Section 269SS violations.
June 22, 2020 Case Laws Income Tax AT

Assessee Misses Section 11 Exemption; AO Must Verify Compliance Despite Section 12A Registration.
June 22, 2020 Case Laws Income Tax AT

Interest Deduction on CCDs Allowed; Thin Capitalisation Rules Not Applied by Tax Authorities in Relevant Year.
June 22, 2020 Case Laws Income Tax AT

Revenue Fails to Prove Unrecorded Sales; Profit Decline Alone Insufficient to Reject Books of Accounts.
June 22, 2020 Case Laws Customs HC

Textile Machine Duty Exemption Not Retroactive; No Refunds for Past Customs Duties in Textile & Chemical Sectors.
June 20, 2020 Case Laws GST AAR

Misinterpretation of Works Contracts: Resources Supplied for Applicant's Benefit, Not Separate Transactions Under SAC 9954.

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