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August 17, 2019 Case Laws Income Tax AT

Jurisdictional Challenge in Reassessment: Lack of Objection Doesn't Confer Authority on Assessing Officer u/ss 147 & 127.
August 17, 2019 Case Laws Income Tax AT

Rectification Order Overturned: Section 154 Cannot Withdraw Section 80P Deductions Previously Granted.
August 17, 2019 Case Laws Income Tax AT

Deductions u/ss 54F and 54B Valid if Investments Made Before Filing u/s 139(4.
August 17, 2019 Case Laws Income Tax AT

Final Assessment Invalid Without Draft Order u/s 144C(1), Even if Transfer Pricing Adjustment Accepted by Taxpayer.
August 17, 2019 Case Laws Income Tax AT

Assessing Officer Adds 100% to Income for Bogus Purchases u/s 69C, Lacking Evidence of Authenticity.
August 17, 2019 Case Laws Income Tax AT

Tribunal Admits New Legal Challenge on AO's Authority u/s 153D in Assessment Order Case.
August 17, 2019 Case Laws Customs HC

Customs Duty Refund Approved: Chartered Accountant Confirms No Unjust Enrichment as Duty Not Passed to Customers.
August 17, 2019 Case Laws Service Tax AT

Appellant knowingly avoided service tax payments despite past compliance, losing Section 80 benefits; penalty applies.
August 17, 2019 Case Laws Central Excise AT

CENVAT Credit Rule Update: EOUs Cannot Get Cash Refunds for Goods Cleared to Another EOU; Re-credit Allowed.
August 17, 2019 Case Laws Central Excise AT

Allegations of Material Diversion Unsubstantiated Due to Lack of Investigation and Evidence; Demand Against Company Unsustainable.
August 17, 2019 Case Laws VAT and Sales Tax HC

Assessment Order Under KVAT Act Section 25(1) Overturned for Lack of Fair Hearing on Complex Re-assessment Issues.
August 17, 2019 Case Laws VAT and Sales Tax HC

Entities Not Liable for TDS if Job-Worker Pays Full Tax, But Interest and Penalties May Apply (Sections 13(5), 13(8.
August 17, 2019 Case Laws VAT and Sales Tax HC

Penalty for False VAT Invoices: 200% of Tax Amount u/s 55(2) of AP VAT Act, Regardless of Tax Liability.
August 17, 2019 Case Laws Income Tax AT

Section 35 Disallowance: TDS Deductions Require Compliance with Sections 30-38 of Income Tax Act for Expenditure Claims.
August 17, 2019 Case Laws Service Tax HC

Board Denies Retrospective Issuance of Forms A1 & A2 for SEZ; SEZ Act Exemption Not Linked to Finance Act Compliance.
August 17, 2019 Case Laws VAT and Sales Tax HC

Tribunal's Appeal Dismissal Lacks Reasons, Order Deemed Legally Unsustainable; Agreement with Joint Commissioner Questioned.
August 17, 2019 Case Laws Income Tax AT

Deemed Dividend: Funds for Share Investment to Secure Loan Qualify as Loan u/s 2(22)(e) of Income Tax Act.
August 16, 2019 Case Laws Central Excise HC

Joint Commissioner Can Issue Show-Cause Notice Even If Duty Exceeds Rs. 2 Crore; Circulars Don't Invalidate Authority.
August 16, 2019 Case Laws Income Tax HC

Deduction Denied u/s 80IB: Saloon Business Not Integral to Hotel Operations, Lacks Direct Profit Connection.
August 16, 2019 Case Laws Income Tax AT

Assessee's Evidence Validates Share Transactions; Deletion of Bogus LTCG and LTCL Additions Confirmed.
August 16, 2019 Case Laws Income Tax AT

Assessee Disputes AO's Combined Order Over Multiple Years, Citing Double Taxation Avoidance Agreement Concerns.
August 16, 2019 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) Grants Relief Due to Lack of Evidence on Vendors' Residency Status u/s 195.
August 16, 2019 Case Laws Income Tax AT

Assessing Officer Finds Share Purchase and Sale Fraudulent; Assessee Fails to Prove Authenticity of Transaction.
August 16, 2019 Case Laws Customs AT

Court Rules on Related Party Transaction in Import Valuation; Department Lacks Evidence for 1% Value Increase.
August 16, 2019 Case Laws Customs AT

Import Duty Demand Overturned After EOU Notifies Department of Supplier Deception in Paraffin Wax Case.
August 16, 2019 Case Laws Customs AT

Customs Review: Granola Bars with Whole Grain Oats Not Classified as Cereals Due to Baking Process Transformation.
August 16, 2019 Case Laws Customs AT

Customs Case: Revenue Misses Timely Info Check, Later Accuses Importer of Fact Suppression; Highlights Need for Prompt Action.
August 16, 2019 Case Laws Customs AT

Penalty Imposed for Misdeclaration of Goods with Fake ETA Certificates; Mens Rea Not Required u/s 112(a)(ii) of Customs Act.
August 16, 2019 Case Laws Insolvency and Bankruptcy Tri

Tribunal Dismisses CIRP Petition for Concealment of Prior Filing, Imposes Rs. 2,00,000 Cost on Applicant.
August 16, 2019 Case Laws Money Laundering AT

Appellate Tribunal Cannot Confiscate or Release Property in Money Laundering Cases, Only Special Court Can Restore It.
August 16, 2019 Case Laws Central Excise HC

Pre-deposit is mandatory for appeals against Tribunal orders; no waiver allowed under Article 226 writ petitions.
August 16, 2019 Case Laws Central Excise HC

Court Dismisses Rs. 2 Lakh Compensation Claim Against Excise Officers Citing Good Faith Under Central Excise Act.
August 16, 2019 Case Laws Central Excise AT

Interest Demand on Reversed Credit Not Retroactive for Pre-March 2015 Credits; No Revenue Loss or Assessee Advantage Found.
August 16, 2019 Case Laws VAT and Sales Tax HC

Court Upholds Ex Parte Assessment Order Favoring Revenue; Assessee Failed to Challenge Merits in Appeal.
August 16, 2019 Case Laws Indian Laws HC

Trustees Not Liable for Cheque Dishonor Under NI Act Sections 138 & 141 if They Didn't Sign the Cheque.
August 16, 2019 Case Laws Income Tax AT

Adidas AG's Insurance Compensation Not Taxable in India under Income Tax Act Sections 5 and 9(1)(i).
August 16, 2019 Circulars Income Tax

Income-tax Department Requires Document Identification Number for All Communications to Ensure Transparency and Accountability.
August 16, 2019 Case Laws Income Tax HC

Tax Liability Upheld u/s 68 for Unexplained Cash Deposits Before Loan from Relatives; Evidence Deemed Insufficient.
August 16, 2019 Case Laws Income Tax HC

Assessment Reopened u/s 147 Quashed Due to Lack of Tangible Material; Notice Issued u/s 148 Invalid.
August 16, 2019 Case Laws Income Tax HC

CBDT Circular Permits 10% Depreciation on Employee Residential Flats Without Specific Conditions or Factory Premises Requirement.
August 16, 2019 Case Laws Income Tax HC

Section 32AB Deduction Upheld: Amalgamated Company Retains Assets, Ensures Continued Eligibility for Tax Relief.
August 16, 2019 Case Laws Income Tax HC

Agricultural Land as Capital Asset: Section 2(14) Focuses on Distance from Municipality with 10,000+ Population for Tax Purposes.
August 16, 2019 Case Laws Income Tax HC

Restrictive Covenant: Income from Agreement to Avoid Insurance Business is Capital Receipt, Not Taxable Income.
August 16, 2019 Case Laws Income Tax AT

Scholarship Expenses u/s 37: Allowable for Professional Growth, Not Capital in Nature, Boosts Business Value.
August 16, 2019 Case Laws Income Tax AT

No Unaccounted Money Added: Assessee Cleared u/s 69A for Cash Found in Search, Claimed by Brother-in-Law.
August 16, 2019 Case Laws Income Tax AT

Court Condones 655-Day Appeal Delay Due to Work-from-Home Employee's Negligence u/s 273B.
August 16, 2019 Case Laws Income Tax AT

Assessment Reopening u/s 147 Invalid; Issues Already Addressed in Prior Appeal, Assessment Order Quashed.
August 16, 2019 Case Laws Income Tax AT

No TDS on Telecom Roaming Charges: Payments Not Technical Services u/s 194J.
August 16, 2019 Case Laws Income Tax AT

Income Accumulation Benefits u/s 11(2) Apply Only to Direct Property Income, Not Deemed Income u/s 11(3)(c).
August 16, 2019 Case Laws Customs AT

Export Oriented Units exempt from duties on cotton waste; no repayment needed if obligations met or duties equated.

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