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August 22, 2019 Case Laws Income Tax HC

Court Rules Third Parties Cannot Challenge CBDT's Discretion on Delay Condonation u/s 119(2)(b) for Income Tax Returns.
August 22, 2019 Case Laws Income Tax HC

Renovation Costs on Leased Property Are Capital, Not Revenue, Says Explanation 1 to Section 32 of Income Tax Act.
August 22, 2019 Case Laws Income Tax AT

No Penalty for TP Addition if ALP Calculated in Good Faith u/s 271(1)(c); Mere ALP Differences Exempt.
August 22, 2019 Case Laws Income Tax AT

Debatable Issue on Setting Off Losses Against Profits u/s 80IA Not Rectifiable u/s 154.
August 22, 2019 Case Laws Income Tax AT

AO Finds Bogus Purchases; Taxes Profit Element at 12.50% Based on Sales Tax Department Data and Inquiries.
August 22, 2019 Case Laws Income Tax AT

Court Confirms Genuine Short-Term Capital Loss Offset by LTCG; Revenue Fails to Prove Pricing Discrepancies in CCD Transactions.
August 22, 2019 Case Laws Income Tax AT

Ad Agency's Income Discrepancy Explained: No Adjustment Needed for Differences Between Form 26AS and Books of Accounts.
August 22, 2019 Case Laws Income Tax AT

TPO can only determine ALP using prescribed methods u/s 92C, rule 10B; adhoc adjustments are unauthorized and deleted.
August 22, 2019 Case Laws Income Tax AT

Appeal Maintainable Despite Non-Payment of Admitted Taxes Before Filing u/s 249(4)(a); Requirement is Directory.
August 22, 2019 Case Laws Customs HC

Petition for EPCG Authorization Extension Denied Due to Ignoring Grievance Redressal Process in FTP Sections 2.49 & 9.9.
August 22, 2019 Case Laws Insolvency and Bankruptcy HC

Courts Must Evaluate Counterclaims Under IBC Section 14 Moratorium, Avoid Automatic Stays for Broader Justice.
August 22, 2019 Case Laws Insolvency and Bankruptcy AT

Workmen's Dues Prioritized in CIRP: Provident, Pension, and Gratuity Funds Excluded from Liquidation Estate u/s 53.
August 22, 2019 Case Laws Insolvency and Bankruptcy AT

Loan Disbursed to Individual Borrower, Not Builder; IHFL's Section 7 Insolvency Application Ruled Unmaintainable.
August 22, 2019 Case Laws Service Tax AT

Land Acquisition for Power Plant Not a Service; No Service Element in Land Transfer to Joint Venture.
August 22, 2019 Case Laws Service Tax AT

Ruling: 51% Equity Stake in Joint Venture Not Classified as 'Business Auxiliary Service' for Service Tax Purposes.
August 22, 2019 Case Laws Service Tax AT

Penalty Under Finance Act Section 78 Overturned; Tax Due on Actual Sale, Not Invoice Issuance.
August 22, 2019 Case Laws Central Excise HC

High Court Rules Reopening u/s 11A for Service Tax on Freight Time-Barred, No Mala Fide Intent Found.
August 22, 2019 Case Laws VAT and Sales Tax HC

Court Invalidates Six-Year Reassessment Under DVAT Act; Section 5 Bars Combining DVAT and CST Liabilities.
August 22, 2019 Case Laws Indian Laws SC

Court Upholds Presumption of Liability u/ss 138 & 139; Respondent's Defense Deemed Implausible in Cheque Dishonor Case.
August 22, 2019 Case Laws Income Tax AT

Assessing Officer's Adjustment Rejected: Valuation Report Deficiencies Lead to Decision in Favor of Assessee.
August 21, 2019 Case Laws Income Tax AT

Penalty for Bogus Purchases u/s 271(1)(c) Challenged Due to Lack of Specific Justification by Assessing Officer.
August 21, 2019 Case Laws Income Tax AT

Bank Account Not Considered 'Books of Account' u/s 68; Cash Deposits Can't Be Added as Income.
August 21, 2019 Circulars GST - States

New Guidance Streamlines Process for Revoking GST Registration Cancellation as per Order 05/2019-State Tax.
August 21, 2019 Case Laws GST AAAR

Appeal Denied: Delay in Filing u/s 100 CGST Act Exceeds 30-Day Limit, No Condonation Granted.
August 21, 2019 Case Laws Income Tax HC

Court Upholds Rejection of Books; Assessee's Net Profit Set at 8% Due to Non-Compliance with Accounting Requirements.
August 21, 2019 Case Laws Income Tax HC

Reassessment u/s 147 Invalidated; Section 80(IB)(10)(d) Applies Prospectively, No Completion Certificate Needed Within Four Years.
August 21, 2019 Case Laws Income Tax HC

CIT Must Prove AO's Error for Section 263 Revision on Unsecured Loans; Mere Re-verification Insufficient.
August 21, 2019 Case Laws Income Tax HC

Tribunal Denies Commission Payment Claim Due to Lack of Evidence Proving Services Rendered by Recipients.
August 21, 2019 Case Laws Income Tax HC

Japanese Bank's Permanent Establishment in India Taxed Equally to Indian Banks Under DTAA and Indian Income Tax Act.
August 21, 2019 Case Laws Income Tax HC

Tax Reassessment Quashed: Section 147 Invoked Without Tangible Evidence, No Income Escaped Assessment Found.
August 21, 2019 Case Laws Income Tax AT

Section 68: No Addition Warranted for Equity Share Gift Transfer Validated by Donor, Donee, and Company Certificate.
August 21, 2019 Case Laws Income Tax AT

Bank certificate isn't incriminating evidence u/s 153C, can't alter concluded assessment without unaccounted income discovery.
August 21, 2019 Case Laws Income Tax AT

Penalty Confirmed for Non-Compliance with Section 133(6) Notice; No Reasonable Cause Shown u/s 273B.
August 21, 2019 Case Laws Income Tax AT

Taxpayer Admits to Income from 'Bogus Bills'; Further Addition on Already Taxed Funds Deemed Unjustified.
August 21, 2019 Case Laws Customs HC

Petitioners Denied Exclusive Weighbridge Use for Containers; Kolkata Port Trust Accepts Alternative Weighing Locations.
August 21, 2019 Case Laws Customs AT

Goods Confiscation Overturned: Imported Items Released Due to Misinterpretation of Transition Policy and Lack of BIS Certificate Requirement.
August 21, 2019 Case Laws Customs AT

Special Additional Duty Refund Allowed Without Endorsement on Invoices as Buyers Confirm No Credit Taken.
August 21, 2019 Case Laws Companies Law AT

Former Directors Liable for Company Taxes Despite Striking Off; Restoration Request Denied Under Income Tax Act Section 179.
August 21, 2019 Case Laws Central Excise AT

Court Considers Undocumented Evidence in Tax Evasion Case; Loose Slips and Scribbling Pads Hold Key Role.
August 21, 2019 Case Laws Central Excise AT

Cash Discounts Deductible from Sale Price in Central Excise, Even if Not Availed by Buyer.
August 21, 2019 Case Laws Central Excise AT

Appellant Not Liable for Interest on Reversed CENVAT Credit Before Notice; Rule 14 of CENVAT Credit Rules Applied.
August 20, 2019 Case Laws Income Tax AT

Taxpayer's Declared Property Value Accepted: No Section 55A Reference Allowed for Lower Valuation by DVO.
August 20, 2019 Notifications Companies Law

Changes to Unclaimed Dividends and Shares Management: New IEPF Audit and Refund Processes Introduced for Better Compliance.
August 20, 2019 Case Laws GST HC

Section 50 CGST Act: Objections Must Be Addressed Before Initiating Garnishee Proceedings for Interest Liability Determination.
August 20, 2019 Case Laws GST AAR

"Narcotic Chewable Tablet" Classified as Nicotine Lozenge, Not Food; 18% GST Under Chapter Heading 38.24.
August 20, 2019 Case Laws Income Tax HC

Court Overturns Section 12AA Cancellation: No Evidence of Non-Genuine Activities by Christian Association in Patna.
August 20, 2019 Case Laws Income Tax HC

Supreme Court Upholds Penalty Imposed u/s 158BFA(2) of Income Tax Act, Overturns ITAT and High Court Decisions.
August 20, 2019 Case Laws Income Tax HC

Amendment to Section 153C: Seized items must belong to assessee for jurisdiction; applies from June 1, 2015.
August 20, 2019 Case Laws Income Tax HC

Revenue Can't Disallow Deductions u/s 40(a)(ia) If Books Are Rejected and Profits Estimated.
August 20, 2019 Case Laws Income Tax HC

Tribunal Rules Trust Not Obliged to Sell Donated Shares; No Violation of Income Tax Act Sections 13(1)(d), 11(5.

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