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Showing 37001 to 37050 of 78887 Records

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August 9, 2019 Case Laws Income Tax HC

Reassessment Valid: Section 147 Allows Review When Initial Processing Done u/s 143(1) Without Scrutiny.
August 9, 2019 Case Laws Income Tax HC

Tax Liability u/s 64(1)(iii) Applies Only If Present at Income Accrual, Not Retrospectively.
August 9, 2019 Case Laws Income Tax HC

Loan-to-Equity Conversion Not Taxable; No Cessation of Liability u/s 41(1) of Income Tax Act.
August 9, 2019 Case Laws Income Tax AT

No Penalty u/s 271B for Assessee's Bona Fide Misclassification of Income as Capital Gains Instead of Business Income.
August 9, 2019 Case Laws Income Tax AT

Assessee Clears Section 68 Burden of Proof for Penny Stock Gains, No Extra Tax Liability Imposed.
August 9, 2019 Case Laws Income Tax AT

Depreciation Claim Denied: No Evidence of Plant and Machinery Existence or Hire Purchase Agreements Provided.
August 9, 2019 Case Laws Income Tax AT

Homologation Expenses for Vehicle Variations: ARAI Approval Required for Initial and Random Checks to Ensure Compliance.
August 9, 2019 Case Laws Income Tax AT

TDS Not Required on Quality Rebate Payments for Exports Per Section 195 and DTAA Article VII; No Disallowance Needed.
August 9, 2019 Case Laws Income Tax AT

No TDS Required on Compensation for Breach of Contract with Foreign Buyer under DTAA Article VII and Section 195.
August 9, 2019 Case Laws Income Tax AT

Capital Gains Tax: Sale Consideration of Leased Land Not Fully Taxable to Owner, Lessee's Rights Matter.
August 9, 2019 Case Laws Income Tax AT

No Addition u/s 56(2)(viia) Due to Lack of Evidence for Share Transfer Date After June 1, 2010.
August 9, 2019 Case Laws Income Tax AT

Income from undisclosed debtors in tax surveys is business income, taxed u/s 115BBE from April 1, 2017.
August 9, 2019 Case Laws Income Tax AT

Reopening of Tax Assessment Invalid Due to Late Notice Issuance and Improper Directions u/ss 147, 150, and 149(1)(b).
August 9, 2019 Case Laws Customs HC

Appeal Admission Doesn't Halt Tribunal Order; Respondents Can Receive Benefits Despite Appeal. No Stay on Refund.
August 9, 2019 Case Laws Customs HC

Reversal of Cenvat Credit Under Coercion: Court Orders Re-credit, Emphasizing Rule of Law and Legal Procedures.
August 9, 2019 Case Laws Customs AT

Imported Goods Valuation Requires Specific Evidence of Similar Pricing; Unsupported Claims Deemed Baseless.
August 9, 2019 Case Laws Service Tax HC

Court Upholds Pre-GST Service Tax Liabilities u/s 174(2)(c); Dismisses Writ Petition Challenging Post-GST Demands.
August 9, 2019 Case Laws Service Tax AT

CENVAT Credit Rules: Service Tax Payment Limited to 20% of Taxable Output Services; Excess Use Not Recognized.
August 9, 2019 Case Laws Service Tax AT

Work-Wear Rental with Exclusive Client Use Not Subject to Service Tax as No Tangible Goods Service Supplied.
August 9, 2019 Case Laws Central Excise AT

Cutting and Packaging Jumbo Rolls into Napkins and Tissues is Manufacturing u/s 2(f)(iii); Duty Applies.
August 9, 2019 Case Laws Central Excise AT

CENVAT Credit Rule 6 doesn't apply to Zinc Dross and Ash; no 6% payment needed for exempt by-products.
August 9, 2019 Case Laws VAT and Sales Tax HC

State Schemes Must Be Fair: No Favoritism or Nepotism Allowed in Implementation by State Officials.
August 9, 2019 Case Laws Indian Laws HC

Court Dismisses Petition Against ICAI Members, Imposes Rs. 1 Lakh Fine on Petitioner for Frivolous Litigation.
August 9, 2019 Case Laws Indian Laws Other

Court Rules RTGS Money Transfer Not a Benami Transaction When Returned After Inquiry.
August 8, 2019 Case Laws GST HC

Court Upholds Bail Deposit of Rs. 1 Crore in Alleged Rs. 94 Crore Tax Evasion Case Under CGST Section 132(1)(a.
August 8, 2019 Circulars Income Tax

Guidance on Completing Income Tax Return Forms for Assessment Year 2019-20 to Ensure Accurate Submissions.
August 8, 2019 Circulars Income Tax

Amendment to Circular 3 of 2018: Raising Monetary Limits for Tax Appeals to Streamline Litigation and Focus on Major Disputes.
August 8, 2019 Circulars DGFT

Online Applications Now Open for Transport and Marketing Assistance Scheme for Agriculture Exporters via DGFT Circular.
August 8, 2019 Circulars Customs

Clarification on All Industry Rates' Role in Brand Rate Calculation for Duty Drawback Post-GST: Ensuring Compliance and Accuracy.
August 8, 2019 Case Laws GST AAR

Submersible Pump Sets Supply Classified as Composite Supply; Not a Works Contract; GST Rate Applies to Pump Sets.
August 8, 2019 Case Laws Service Tax HC

Court Upholds Service Tax Audits Post-GST; Savings Clause Validates Proceedings Despite Finance Act Repeal, Section 173 CGST Act.
August 8, 2019 Case Laws GST HC

Bank Account Attachment Under GST Invalid Without Show Cause Notice and Commissioner's Order.
August 8, 2019 Case Laws Income Tax HC

Court Upholds Reopening of Tax Assessment u/s 147, Citing "Live Link" Between Report and Escaped Income.
August 8, 2019 Case Laws Income Tax HC

ITAT Rules AO Notice Invalid u/s 271(1)(c) for Lack of Clarity on Penalty Grounds.
August 8, 2019 Case Laws Income Tax HC

Income Tax Reassessment Annulled u/s 147 Due to Lack of Evidence; Revenue's Challenge Barred.
August 8, 2019 Case Laws Income Tax AT

Dismantling and Reinstalling Machinery Costs Classified as Revenue Expenditure, Not Capital, Due to Lack of Enduring Benefit.
August 8, 2019 Case Laws Income Tax AT

Depreciation Allowed for ETP Plant; Bogus Bill Insufficient for Disallowance When Other Evidence Supports Legitimacy.
August 8, 2019 Case Laws Income Tax AT

Tax Not Deducted at Source for 'Stake Money' to Horse Owners; Not Considered Winnings u/s 194BB.
August 8, 2019 Case Laws Income Tax AT

Section 150(2) bars remedial action u/s 148 for expired limitation period; 2015-16 assessment year direction invalid.
August 8, 2019 Case Laws Income Tax AT

Section 68: No Addition Allowed Without Evidence of Company Paying Money Resulting in Share Premium Investment.
August 8, 2019 Case Laws Income Tax AT

Taxpayer Avoids Penalty Due to Financial Hardship; No Willful Default u/s 221(1) of Income Tax Act.
August 8, 2019 Case Laws Customs HC

Show Cause Notices Quashed Due to Unjustified Delays of Over Nine and Five Years Without Prescribed Limitation Period.
August 8, 2019 Case Laws GST AAR

Construction Work Under JDA Considered Barter Supply, Receives Development Rights as Consideration per CGST Act 2017.
August 8, 2019 Case Laws Service Tax AT

Dehydrated Onions Excluded from Agricultural Produce Exemption, Commission Benefits Denied for Non-Qualifying Products.
August 8, 2019 Case Laws Service Tax AT

Refund Claim Denied for Late Submission Beyond One-Year Limit for Service Tax Not Required to Be Paid.
August 8, 2019 Case Laws Service Tax AT

CENVAT Credit Misuse: Rectification Must Follow Excise Act Section 11A & 11AA, Finance Act Sections 73 & 75 Guidelines.
August 8, 2019 Case Laws Service Tax AT

Appellant Not Classified as Intermediary Provider with Verizon US; Billing Structure Shows Cost Plus 11% Markup.
August 8, 2019 Case Laws Central Excise AT

Exemption for 'wafer biscuits' does not cover 'coated wafers,' tribunal rules; specific language must be followed.
August 8, 2019 Case Laws Indian Laws HC

Court Rules Sentence Reduction for Cheque Dishonor Unsustainable; Calls for Justified Sentencing Under Indian Law.
August 8, 2019 Case Laws Companies Law HC

Lifting the corporate veil isn't universal; it protects directors and shareholders from personal liability in routine transactions.

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