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Showing 36151 to 36200 of 78890 Records

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September 24, 2019 Case Laws Income Tax AT

Deemed Dividend Rules u/s 2(22)(e) Apply to Loans with Short Retention Period; Assessee's Argument Lacks Evidence.
September 24, 2019 Case Laws Customs HC

High Court Rules on Recovery of Wrongly Paid Duty Drawbacks; New Rule 20(2) Changes Government Intention Under Drawback Rules.
September 24, 2019 Case Laws Customs HC

Rule 16: Duty Drawback Recovery Notice Invalid if Issued After Five Years from Export Date.
September 24, 2019 Case Laws Money Laundering HC

High Court Reviews Bail Plea in Money Laundering Case, Highlights Unique Approach for Economic Offenses.
September 24, 2019 Case Laws VAT and Sales Tax HC

Entry Tax Liability on Machinery Imported in 2000-2001 Unaffected by Export in 2004-2005.
September 24, 2019 Case Laws Income Tax AT

Court Disallows 15% of Construction Expenses Due to Supplier Sales Turnover Discrepancies in Expense Claims.
September 24, 2019 Case Laws Income Tax AT

AO's Decision on Sale Deed Review Stands; No Need for Repeated Scrutiny u/s 263 Revision.
September 24, 2019 Case Laws Income Tax AT

Section 80G Approval: Spending on Charitable Activities Not Mandatory for Tax Exemption Eligibility.
September 24, 2019 Case Laws Money Laundering AT

Banks Caught in Unnecessary Attachment Orders Under PMLA; Call for Protection Against Undue Legal Burdens and Civil Penalties.
September 24, 2019 Case Laws Income Tax AT

No TDS required on stock exchange transaction charges u/s 194J of Income Tax Act for facilities provided.
September 24, 2019 Case Laws Income Tax AT

ICICI Bank Ltd. not a 'related party' to ICICI Securities u/s 40A(2)(b), impacting transaction disallowance.
September 24, 2019 Case Laws Income Tax AT

Court Upholds CIT(A) Decision on Adjusting Tax Refunds and Interest Calculations u/s 244A of Income Tax Act.
September 23, 2019 Case Laws GST AAR

Leasing Satellite Transponders Subject to 5% GST as Transfer of Right to Use Goods, Regardless of Payment Type.
September 23, 2019 Case Laws GST HC

Court Receiver Services Not Subject to GST Without Enforceable Obligations, Royalty Payments Not Considered 'Supply'.
September 23, 2019 Case Laws Income Tax HC

Petitioner Association Members Must Register u/s 11 to Claim TCS Exemption for Bidi Manufacturing.
September 23, 2019 Case Laws Income Tax HC

Revenue Authority Ordered to Refund Excess Interest and Statutory Interest u/ss 220 and 244A of Income Tax Act.
September 23, 2019 Case Laws Income Tax HC

Section 37: Revenue Expenditure Cannot Be Disallowed Entirely in Year Incurred Based on Benefit Received Premise.
September 23, 2019 Case Laws Income Tax AT

Tax Deduction Denied for Chit Discount Without Proof of Business Use; Limited to Net Amount of Discount and Dividend.
September 23, 2019 Case Laws Income Tax AT

Assessee must explain discrepancies between stock values in bank reports and their books, or face income additions.
September 23, 2019 Case Laws Income Tax AT

Tribunal Condones 1038-Day Delay in Tax Case to Prevent Unjust Enrichment and Rectify Injustice.
September 23, 2019 Case Laws Income Tax AT

Trust Maintains Tax Exemption Despite Form 10B Errors; Section 11 Protects Charitable Healthcare, Education Activities Managed by SCPL.
September 23, 2019 Case Laws Income Tax AT

Court Upholds 5% Disallowance u/s 40A(3) for Cash Payments Due to Poor Market Creditability, Despite Genuine Expenses.
September 23, 2019 Case Laws Income Tax AT

Assessee can claim Section 54F relief on long-term capital gains without executed sale deed or completed construction.
September 23, 2019 Case Laws Income Tax AT

Order Cancellation Affects Forward Contract Loss Deduction; Not Deductible in Current Year Under Review.
September 23, 2019 Case Laws Income Tax AT

Foreign Exchange Fluctuation Loss Deemed Revenue Nature; CBDT Instruction Can't Override Judicial Ruling, Claim Allowed.
September 23, 2019 Case Laws Income Tax AT

Court Upholds Addition u/s 69C for Unexplained Expenditure Due to Lack of Proper Books and Supporting Documents.
September 23, 2019 Case Laws Income Tax AT

Tribal Partnership Firms Denied Income Tax Exemption u/s 10(26) Due to Specific Eligibility Requirements.
September 23, 2019 Case Laws Income Tax AT

Voluntary Surrender of Capital Gains: No Penalty u/s 271(1)(c) for Share Sale During Assessment Proceedings.
September 23, 2019 Case Laws Income Tax AT

Court Rules Reassessment Jurisdiction Falls u/s 153C, Not Section 148; Assessment u/s 143(3)/147 Quashed.
September 23, 2019 Case Laws Income Tax AT

Arbitrator Fees Subject to TDS u/s 194J for Legal Services Provided in Contract Dispute Resolutions.
September 23, 2019 Case Laws Insolvency and Bankruptcy AT

Secured Creditor's Discrimination Claim Validated u/s 30(2)(e), Plan Not Set Aside, Applicant to Rectify Issues.
September 23, 2019 Case Laws Insolvency and Bankruptcy AT

Tribunal Can Restore Company Name for CIRP if Creditor Applies Within 20 Years u/ss 7 and 9.
September 23, 2019 Case Laws Service Tax AT

CENVAT Credit Allowed for Input Services Used by Employees; Employees Considered Service Recipients Under Tax Regulations.
September 23, 2019 Case Laws Central Excise AT

Court Rules on Rule 14 Amendment: Interest Demand Waived for Unutilized Reversed Credit Entries, Protecting Substantive Benefits.
September 23, 2019 Case Laws Central Excise AT

CENVAT Credit: Retrospective Rule Change on Capital Goods Use in Manufacturing Exclusively Exempted Goods for Two Years.
September 21, 2019 Circulars SEBI

SEBI Issues New Risk Management Framework for Liquid and Overnight Funds to Enhance Safety and Efficiency in Investments.
September 21, 2019 Circulars DGFT

DGFT Launches Online System for Issuing Preferential Certificates of Origin to Boost Trade Efficiency and Transparency.
September 21, 2019 Notifications Income Tax

Income-tax (9th Amendment) Rules, 2019: New Depreciation Benefits for Motor Vehicles to Reduce Taxable Income and Boost Economy.
September 21, 2019 Notifications Income Tax

APMC Commission Agents Exempt from TDS on Cash Withdrawals to Farmers u/s 194N of Income Tax Act.
September 21, 2019 Case Laws GST AAR

Reduced Tax Rate for Low-Cost Houses in Affordable Projects: Applies to Supplies After Jan 25, 2018, Not Limited to Developers.
September 21, 2019 Case Laws GST HC

Court Dismisses Petition for GSTR-3B Late Fee Refund Due to Lack of Initial Application to Respondents.
September 21, 2019 Case Laws GST HC

High Court Dismisses Petition Challenging State Authority's Jurisdiction Under GST Act Section 6(1); Alternative Remedy Exists.
September 21, 2019 Case Laws Income Tax HC

Tax Refund Withholding Invalid: Return Not Processed u/s 143(1), Section 241A Application Premature.
September 21, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Requires Contextual Analysis Amid Differing Interpretations in Income Tax Cases.
September 21, 2019 Case Laws Income Tax AT

Assessee Eligible for Deduction u/s 80IE After Substantial Expansion in Designated Regions for Industrial Growth.
September 21, 2019 Case Laws Income Tax AT

Court Overturns Interest Expense Disallowance After Proving Business Necessity for Interest-Free Loan.
September 21, 2019 Case Laws Income Tax AT

Surplus Stock Not Unexplained Investment: Treated as Regular Business Income u/s 69 of Income Tax Act.
September 21, 2019 Case Laws Income Tax AT

Excess Cash Additions Confirmed Despite Telescoping Claims from Income Offered in Solitaire Project Survey.
September 21, 2019 Case Laws Income Tax AT

Party Deemed Assessee in Default u/s 206C(6A) for Not Collecting Tax on Scrap Sales; Timeliness Concerns Raised.
September 21, 2019 Case Laws Customs AT

Penalty Imposed for Incorrect Form V Bill of Entry on Import of Used CPU Boards; Confiscation Confirmed.

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