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Showing 36801 to 36850 of 78890 Records

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August 20, 2019 Case Laws Income Tax AT

Penalty u/s 271-C Not Justified for LTA Exemption Rejection; Claim Rejection Doesn't Imply Automatic Liability.
August 20, 2019 Case Laws Income Tax AT

Notional Rent Not Taxable: Evidence of Professional Use Trumps Deemed ALV Without Depreciation Claim Under Income Tax Rules.
August 20, 2019 Case Laws Income Tax AT

Assessees must verify anonymous donations u/s 115BBC, providing donor details to satisfy tax authorities. Non-compliance risks penalties.
August 20, 2019 Case Laws Income Tax AT

Penalty Upheld for Assessee u/s 271AAA Due to Failure to Substantiate Undisclosed Income Origin from Land Deals.
August 20, 2019 Case Laws Income Tax AT

Beneficiary Taxed on Trust Withdrawals' Income Component; Settlor Must Disclose Previously Undisclosed Investments.
August 20, 2019 Case Laws Income Tax AT

Court Examines Income Addition u/s 68 After Search; Assessee's Explanation Inconsistency Not Enough for Taxation Decision.
August 20, 2019 Case Laws Income Tax AT

Income from Temporarily Parked Funds Reduces Capital Work-in-Progress; Market Research and Depreciation Included in Capital Costs.
August 20, 2019 Case Laws Income Tax AT

Assessment u/ss 144/143(3) Valid; AO's Authority Confirmed Despite Incorrect Provision Citation.
August 20, 2019 Case Laws Income Tax AT

Taxpayer's Evidence Shifts Burden to AO u/s 68; Addition Based on Speculation Deemed Unjustifiable.
August 20, 2019 Case Laws Income Tax AT

Penalty Confirmed for Assessee's Failure to Export Goods or Refund Advances Within Three Years; No Explanation Provided.
August 20, 2019 Case Laws Income Tax AT

Interest Disallowance u/s 36(1)(iii) Not Warranted Due to Adequate Interest-Free Funds for Subsidiary Advances.
August 20, 2019 Case Laws Income Tax AT

Court Rules Best Judgement Assessment Should Use 3.5% Average Rate for Income Estimation u/s 144.
August 20, 2019 Case Laws Service Tax AT

Court Rules Service Tax on Job Work at Client's Site Unjustifiable; Misclassification as Erection Service Rejected.
August 20, 2019 Case Laws Central Excise HC

Second CENVAT Credit Refund Application Valid if First Filed on Time; Cannot Reject for Late Second Filing.
August 20, 2019 Case Laws Indian Laws HC

Cheque Dishonor Case: Accused Proves Cheque Not Issued for Debt, Shifts Burden of Proof to Complainant.
August 20, 2019 Case Laws Indian Laws HC

Vehicles from other states can operate tax-free in Kerala for 30 days, then taxed per Section 3(6).
August 20, 2019 Case Laws Income Tax AT

Broker's Client Code Modification Deemed Legitimate; Assessee's Claimed Loss Allowed Per Rules.
August 19, 2019 Case Laws GST AAR

GST Act: Membership Fees & Subscriptions by Clubs Are Taxable as Service Supply Due to Distinct Entity Rule.
August 19, 2019 Case Laws GST AAR

Multiple Companies Can Register for GST from Shared Address if Subleasing Permitted by Landlord.
August 19, 2019 Case Laws GST AAR

GST Exemption Denied for Unbranded Frozen Seafood Sold to Institutions Due to Continued Brand Association.
August 19, 2019 Case Laws Income Tax HC

Bank Held Liable for Not Deducting Tax on Interest from Liquidator's Fixed Deposits; Interest Levied u/s 201.
August 19, 2019 Case Laws Income Tax HC

Employee PF and ESI Contributions: Pay Within 15 Days Post-Month-End to Avoid Disallowance u/ss 2(24)(x) and 36(1)(va).
August 19, 2019 Case Laws Income Tax HC

Executor's Distribution of Will Funds Misinterpreted by CIT, Altering Testator's Intentions; Criticism for Misaligned Interpretation Approach.
August 19, 2019 Case Laws Income Tax HC

CIT Revision u/s 263 Denied: Proper Inquiry Conducted on Individual's Share in Father's Will.
August 19, 2019 Case Laws Income Tax HC

Section 153C Assessment Valid: Incriminating Material Justifies Rs. 10 Crore Non-Compete Fee Notice Based on Seized Evidence.
August 19, 2019 Case Laws Income Tax HC

Court Rules Share Price Manipulation as Tax Evasion; Non-Compete Fee Included in Sale Consideration.
August 19, 2019 Case Laws Income Tax HC

CIT Can Condon Delays in Filing Revision Applications for AY 2012-13 u/s 264, Allowing Merits Assessment.
August 19, 2019 Case Laws Income Tax AT

Aaj Tak's Logo Revamp: Routine Expense Allowed as Revenue, No New Asset Created or Profit Expansion.
August 19, 2019 Case Laws Income Tax AT

Assessing Officer to Implement Reassessment Order for 2008-09; Assessee's Objections Deemed Baseless u/s 154.
August 19, 2019 Case Laws Income Tax AT

Income Tax Appeal Remanded as CIT(A) Failed to Issue Required Speaking Order Addressing Assessee's Contentions.
August 19, 2019 Case Laws Income Tax AT

Section 263 Ruling: Additional Depreciation Allowed as Machinery Acquired Post-April 1, 2002; Order Set Aside.
August 19, 2019 Case Laws Income Tax AT

Assessing Officer's Claim of Bogus Software Purchase Found Incorrect; No Tax Additions Made.
August 19, 2019 Case Laws Income Tax AT

No Penalty Imposed: Reasonable Cause for Non-Compliance with Section 271G Documentation Requirements u/s 273B.
August 19, 2019 Case Laws Income Tax AT

Tax Deduction Approved for Late EPF and ESI Payments Made Before Tax Return Due Date; Jurisdictional High Court Precedent Upheld.
August 19, 2019 Case Laws Income Tax AT

Court Rules Club Expenses Valid for Business, Lacks Evidence to Support AO's Disallowance Decision.
August 19, 2019 Case Laws Income Tax AT

Section 35(2AB) allows 200% deduction for in-house R&D expenses once approved by competent authority.
August 19, 2019 Case Laws Income Tax AT

No TDS Required on Payments to Non-Resident Indian Scientists in Switzerland for Technical Services per Section 195.
August 19, 2019 Case Laws Income Tax AT

Income Tax Act Section 12AA: Society Denied Registration Due to Surplus Generation Misinterpretation, Despite Reinvestment in Education Goals.
August 19, 2019 Case Laws Customs HC

Commissioner's Remarks on Condonation Application Not a Rejection; Order Quashed Due to Lack of Formal Order.
August 19, 2019 Case Laws Customs HC

Unconditional release of imported goods denied; Section 110(2) Customs Act examined for timely Show Cause Notice issuance.
August 19, 2019 Case Laws Customs HC

Court Waives Demurrage and Detention Fees for Hospital's Used Dialysis Machine Consignment.
August 19, 2019 Case Laws Insolvency and Bankruptcy Tri

Natural Gas Supply to Corporate Debtor Not Covered by Section 14 of Insolvency Code; Application Dismissed Due to Lack of Jurisdiction.
August 19, 2019 Case Laws Insolvency and Bankruptcy AT

Court Dismisses CIRP Application: Respondent Ready to Settle, Appellant's Intent Deemed Fraudulent and Malicious.
August 19, 2019 Case Laws Insolvency and Bankruptcy Tri

Company Can Avoid Corporate Insolvency Resolution Process if Prepared to Settle Petitioner's Claim.
August 18, 2019 Case Laws Income Tax AT

Interest from Short-Term Fixed Deposits for Project Funds Classified as Business Income for Assessee.
August 18, 2019 Case Laws Customs HC

Peas and Dhall Imports Released Based on Bill of Lading Date; Conditions Apply for Eligible Consignments.
August 17, 2019 Case Laws Income Tax AT

Income Tax Addition Overturned Due to Lack of Cross-Examination Opportunity for Assessee on Seller's Statement.
August 17, 2019 Case Laws Income Tax AT

Companies with large registered offices exempt from notional rent tax; size not restricted under Companies Act section 23.
August 17, 2019 Case Laws Income Tax AT

Authorities Cannot Apply Section 68 Without Evidence; Section 10(38) Exemption Allowed for Alleged Bogus LTCG Scheme.
August 17, 2019 Case Laws Income Tax AT

Compensation for relinquishing "right to sue" over land not taxable as capital gains under Indian law, per Section 45.

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