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Showing 34601 to 34650 of 79130 Records

1 ....689 690 691 692693694 695 696 697........ 1583

January 14, 2020 Case Laws Income Tax AT

Income Tax Commissioner Criticized for Unjust Decision; Burden of Proof Misplaced on Appellant for Another's Case Resolution.
January 14, 2020 Case Laws Income Tax AT

Late TDS Filing Fee Imposed u/s 234E; Appeal Deadline Set 30 Days After "Default Summary" Download.
January 14, 2020 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Allowed Until Taxable Income Finalized; Quantum Proceedings Impact Computation.
January 14, 2020 Case Laws Income Tax AT

Rental Income from Sub-Letting Taxed as Income from House Property Under Income Tax Act Sections 22, 56, 27(iiib.
January 14, 2020 Case Laws Customs AT

CHA License Revocation Deemed Disproportionate Under CBLR 2013; Penalty and Security Forfeiture Questioned for Severity.
January 14, 2020 Case Laws Central Excise AT

No Time Limit for CENVAT Credit on Capital Goods; Flexible Claim in Any Financial Year for Strategic Planning.
January 14, 2020 Case Laws Central Excise AT

Escrow deposit forfeiture: Denied exemption benefit, payment accepted as credit, refund due for challan deposit.
January 14, 2020 Case Laws Central Excise AT

Concessional Duty Rate Dispute on Aviation Turbine Fuel for Flights via Kolkata Airport under Chapter 2710.90.
January 14, 2020 Case Laws Customs AT

Alleged Under-Valuation of Imported Ball Valves and Bibcock: Proforma Invoice Price Not Final, No Extra Payments Proven.
January 14, 2020 Case Laws Central Excise AT

Manufacturer Status Confirmed: Appellant's Processes Deemed Manufacturing, Eligible for CENVAT Credit and Rebate Claims.
January 14, 2020 Case Laws Customs AT

Misdeclaration in Bills of Entry doesn't make goods 'prohibited' for penalties u/s 112; max fine is Rs. 5000.
January 14, 2020 Case Laws Income Tax AT

Unexplained Cash Credits u/s 68 to Be Classified as Business Turnover by Assessing Officer.
January 14, 2020 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process halted due to settled dispute; corporate debtor resumes independent operations.
January 14, 2020 Case Laws Insolvency and Bankruptcy AT

Incorrect Demand Notice Halts CIRP Initiation Against Flywheel Logistics Due to Section 8 IBC Violation.
January 13, 2020 Case Laws GST HC

Court Resolves Bank Account Attachment; Applicant Must Maintain Rs. 4 Crore Stock Until Adjudication Ends.
January 13, 2020 Case Laws GST HC

Adjudication Violation: GST Act Section 129 Breached by Premature Hearing, Undermining Natural Justice Principles.
January 13, 2020 Case Laws Income Tax AT

Disallowance u/s 43B not applicable for unpaid advertisement tax classified as "Current Liabilities" by audit date.
January 13, 2020 Case Laws Income Tax AT

Road Signage and Foot Bridges Not Considered Infrastructure Development u/s 80IA(4) of Income Tax Act.
January 13, 2020 Case Laws Income Tax AT

Section 10(23C)(vi) Exemption Revoked: Activity Can Be Genuine Despite Not Aligning with Stated Objectives.
January 13, 2020 Case Laws Income Tax AT

Income Tax Exemption Withdrawal Upheld: Delegation of Authority Met Required Conditions u/s 10(23C)(vi.
January 13, 2020 Case Laws Income Tax AT

Reassessment u/s 147 Invalid: AO Satisfied with Explanation, Reopening u/s 263 Unlawful.
January 13, 2020 Case Laws Income Tax AT

A.O. reviews salaries to relatives u/s 40A(2)(a), finds no issues with TDS-compliant payments via bank channels.
January 13, 2020 Case Laws Income Tax AT

Profit-sharing agreement mandates income diversion at source, recognized as overriding title, leading to deletion of tax additions.
January 13, 2020 Case Laws Income Tax AT

Section 153A Return Deemed Valid Despite Revenue's Argument; Assessing Officer Evaluates Disallowances and Additions.
January 13, 2020 Case Laws Income Tax AT

Legitimate Share Issuance to Foreign Investors with Fair Valuation is Not Tax Avoidance, Clarifies Income Tax Law.
January 13, 2020 Case Laws Income Tax AT

Court Deletes Profit Additions from Undisclosed Turnover Due to Unsubstantiated Claims in Section 153A Assessment.
January 13, 2020 Case Laws Income Tax AT

Interest Levy u/s 201(1A) Deemed Unjustified Due to OLTAS Remittance Date Discrepancy for TDS Payment.
January 13, 2020 Case Laws Income Tax AT

Transfer Pricing Evaluation Confirms No Additional Fees Required for ECB Support Services; Fees at Arm's Length.
January 13, 2020 Case Laws Income Tax AT

TPO Cannot Make Transfer Pricing Adjustments on Incidental Benefits in Correspondent Banking Activities if Not Distinct.
January 13, 2020 Case Laws Customs HC

Court Quashes Customs Department Order for Overstepping Jurisdiction; Advance Authorization License Valid per DGFT Findings.
January 13, 2020 Case Laws Customs HC

Show Cause Notice from 2014 Lapses Due to No Time Extension Beyond One Year u/s 28(9) of 1962 Act.
January 13, 2020 Case Laws Customs HC

Tribunal Rules Compliance with Rules 3 & 4 of Customs 1996 is Procedural, Grants Exemption for 2003 Imports.
January 13, 2020 Case Laws Customs AT

Goods Redeemed from Central Government Cannot Be Re-Exported if Conditions Imposed Are Not Legally Sanctioned.
January 13, 2020 Case Laws Customs AT

Court Reviews Mis-Declaration Case: Are Imported Goods "Aluminium Alloy Ingots" or "Aluminium Scrap Throb"? No Contradicting Evidence Found.
January 13, 2020 Case Laws Income Tax AT

Taxpayer's Depreciation on Residential Property Allowed, Verify Section 24(a) Deduction for Disallowance.
January 13, 2020 Case Laws Service Tax AT

Refund Claim on Mistaken Tax Payment Not Bound by Section 11B Time Limit Due to Lack of Authority to Collect.
January 13, 2020 Case Laws Service Tax AT

Antivirus Software Supply with License Fee Classified as Sale, Not Service, No Service Tax Liability Involved.
January 13, 2020 Case Laws Service Tax AT

Refund of Unutilized CENVAT Credit Granted as Business Not an Intermediary u/r 9(c) for Export Services.
January 13, 2020 Case Laws Service Tax AT

Brand Owner's Profits from Bottling Agreements Not Subject to Service Tax; Circular's Benefits Extended Despite Withdrawal.
January 13, 2020 Case Laws Service Tax AT

Court Reconsiders Service Tax on Managing Director's Commission for Sales Promotion Services, Initially Taxed as Salary.
January 13, 2020 Case Laws Central Excise AT

Court Rules No Need to Reverse CENVAT Credit on Destroyed Cement Packing Bags Used as Intended.
January 13, 2020 Case Laws VAT and Sales Tax HC

Tax Refund Cannot Be Withheld Due to Ongoing Revision Under DVAT Act Sections 38 & 39; SCN Validity Questioned.
January 13, 2020 Case Laws VAT and Sales Tax HC

Revenue's attempt to increase tax rate from 10% to 16% after Special Tribunal order deemed unjustified.
January 13, 2020 Case Laws VAT and Sales Tax HC

Court Allows Input Tax Credit; Seller's Filing Failure Not Petitioner's Responsibility Under JVAT Act. Refund Ordered.
January 13, 2020 Case Laws VAT and Sales Tax HC

State Government Must Charge Only Actual Costs for Excise Staff Deployment; Rule 36-A Applies to Foreign Liquor Plants Only.
January 13, 2020 Case Laws Indian Laws SC

Dishonored cheques by companies can lead to legal action u/s 138 of the Negotiable Instruments Act.
January 13, 2020 Case Laws Customs HC

DRI lacks authority to draw samples post-clearance from factory premises; Section 144 limits jurisdiction after April 2016.
January 11, 2020 Case Laws Income Tax HC

ITAT Rules Trade Union Settlement Receipts Not Taxable, Exempt Under Income Tax Act Sections 2(24) and 10(24.
January 11, 2020 Case Laws Income Tax HC

Eligibility for Tax Deductions on LTCG: Allotment of Flat by DLF Universal Ltd. Qualifies u/ss 54 and 54EC.
January 11, 2020 Case Laws Income Tax AT

TDS Credit Allocation for Deferred Revenue: Rule 37BA(3)(ii) Requires Apportionment Across Years Based on Income Assessment Ratio.

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H: Holographic Excise Stickers Classified as Goods Under GST Section 2(52...

H: Title: Customs Must Release Seized Wheat Flour Imports Against Bond an...

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