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Showing 37151 to 37200 of 78887 Records

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August 3, 2019 Case Laws Income Tax HC

Reassessment u/s 147 invalid: AO can't reopen case based on changed opinion or superior's direction.
August 3, 2019 Case Laws VAT and Sales Tax HC

Assessee Liable for Tax and Interest on Oil Seeds Purchase Under UPTT Act Despite Missing Statutory Forms.
August 3, 2019 Case Laws VAT and Sales Tax HC

Scooter Dealer's Tax Evasion Scheme Uncovered: Collusion in Sales Forms Leaves No Room for Tax Benefits.
August 3, 2019 Case Laws Income Tax HC

ITAT Rules in Favor of Assessee: Revised Return with Intimation Accepted u/s 11(1), Explanation 2.
August 3, 2019 Case Laws Income Tax HC

Court Rules Loss-Making Companies Can Be Relevant for Transfer Pricing Comparisons Despite Industry Loss Trends.
August 3, 2019 Case Laws GST HC

Court Denies Bail for Accused in Rs. 80 Crore Fraud Case Under CGST and IGST Acts Due to Serious Offense.
August 3, 2019 Case Laws Income Tax HC

Special Auditor's Report Post-Search Not Incriminating u/s 153A; Additions in Assessment Unjustified.
August 3, 2019 Case Laws Income Tax HC

No Penalty Imposed u/s 271(1)(c) Due to Doubt on Depreciation Claim for BOT Road Construction.
August 3, 2019 Case Laws Income Tax HC

Merger Allows Firm to Claim Section 10B Income Tax Deduction Post-April 2004; Limitations Removed for Eligibility.
August 3, 2019 Case Laws Service Tax HC

Condonation of Delay in Service Tax Cases Requires Detailed Explanation, Not Just Non-Pedantic Approach.
August 3, 2019 Case Laws GST HC

Section 54(3) GST Law: Central Government Lacks Power to Mandate Lapse of Unutilized ITC; Notification 20/2018 Invalid.
August 3, 2019 Case Laws VAT and Sales Tax HC

Judiciary's Discretion in Writ Jurisdiction: Alternate Remedy Rule Not Absolute, Especially in Fiscal Matters Like VAT and Sales Tax.
August 3, 2019 Case Laws Income Tax HC

ITAT rules no TDS required u/s 195 as technical knowledge not provided per DTAA with USA.
August 3, 2019 Case Laws Income Tax AT

Court Remands Case on Section 271AAB Penalty; CIT(A) Must Address Argument on Absence of Undisclosed Income.
August 3, 2019 Case Laws Income Tax AT

Court Rules Addition Invalid Due to Lack of Incriminating Evidence Found During Section 153A Search.
August 3, 2019 Case Laws Central Excise AT

Private Company and Proprietorship Firms in Dispute Over SSI Exemption; Clearances Can't Be Clubbed Per CBEC Circular.
August 3, 2019 Case Laws Income Tax AT

Slump Sale of Entire Undertaking Taxed as Capital Gain u/s 50B, Not as Business Profit.
August 3, 2019 Case Laws FEMA AT

2008 IPL bid funds scrutinized for FDI compliance; automatic route denied, penalties reduced despite bona fide claims.
August 3, 2019 Case Laws Central Excise AT

Extended Limitation Period Not Applicable Due to Audit Officers Missing Valuation Method Error; No Intent to Evade Duty Found.
August 3, 2019 Case Laws Income Tax HC

Section 10(23C)(iiiab) Income Tax Exemption: Entities with 50%+ Government Grants Qualify, Clarified by Finance Act 2014.
August 3, 2019 Case Laws Income Tax AT

Tax Authorities Err in Transfer Pricing Adjustment, Misapply Resale Price Method in Import Transactions of Associated Enterprises.
August 3, 2019 Case Laws Income Tax AT

Resale Price Method Crucial for Transfer Pricing When Reselling Finished Goods from Associated Enterprises Without Value Addition.
August 2, 2019 Circulars Customs

Guidance on Refund Process for Specialized Agencies to Recover IGST Paid on Imports, Ensuring Compliance with Tax Regulations.
August 2, 2019 Case Laws Income Tax AT

Section 234E Fee Dispute: Favor Assessee's Interpretation When High Courts Differ on Jurisdictional Decisions.
August 2, 2019 Case Laws GST AAR

Tour operators must pay GST at 5% without ITC; 18% rate with ITC is not an option.
August 2, 2019 Case Laws GST AAR

Tour Operator Charges Equal to Hotel Aggregators, Qualifies as "Pure Agent," Excludes Accommodation from Main Service Value.
August 2, 2019 Case Laws GST HC

Authority Breaches Natural Justice by Recovering Input Tax Interest Without Show Cause Notice; Orders Unsustainable.
August 2, 2019 Case Laws GST HC

Court Orders Review of Denied CENVAT Credit Carry Forward; Officer to Address Grievances in Six Weeks under Notification No. 31/2018.
August 2, 2019 Case Laws Customs AT

Refund Approved for Interest on EPCG Duty; Policy Silent on Interest for Composition Fee.
August 2, 2019 Case Laws Central Excise AT

Department Must Refund CENVAT Credit Appropriated After Unlawful Demand Overturned; Lacked Authority to Retain Funds.
August 2, 2019 Case Laws Indian Laws HC

Parties Cannot Contest Cheque Validity After Consenting to or Making Alterations, Ensuring Fairness in Financial Transactions.
August 2, 2019 Case Laws GST AAAR

Bounce Charges for Cheque Delays are Consideration Under GST Act, Section 2(31), Not Exempt Interest, Subject to GST.
August 2, 2019 Case Laws Income Tax HC

Tax Authorities Reject Assessees' Books u/s 145(3) for Unverified Large Cash Transactions in Silver Sale.
August 2, 2019 Case Laws Income Tax HC

ITAT confirms rejection of sections 12AA and 80G registration due to trustee powers; no substantial legal question remains.
August 2, 2019 Case Laws Income Tax HC

Court Quashes TDS Orders on Google, Facebook Ads Due to Violation of Natural Justice u/ss 194C, 194J.
August 2, 2019 Case Laws Income Tax HC

Section 154 of Income Tax Act: Limited to Correcting Apparent Mistakes, Not for Reviewing Orders or Detailed Inquiries.
August 2, 2019 Case Laws Income Tax AT

Part-time accountant entering data into a computer exempt from Section 194J TDS for professional services. No disallowance.
August 2, 2019 Case Laws Income Tax AT

Interest Expenditure Claim Acknowledged by AO; No Penal Action for Excess Disallowance Under Penalty 271(1)(c).
August 2, 2019 Case Laws Income Tax AT

AO Fails to Prove Extra Premium on Shares: No Income Addition u/s 68 After Share Applicants Verified.
August 2, 2019 Case Laws Income Tax AT

Stock broker cleared of allegations due to lack of evidence in Client Code Modification case; transactions deemed legitimate.
August 2, 2019 Case Laws Income Tax AT

Reopening of assessment u/s 147 upheld due to non-est return status u/s 139(4), triggering Explanation 2(a).
August 2, 2019 Case Laws Income Tax AT

No Fees u/s 234E for e-TDS Defaults Before June 1, 2015: No Basis for Charges Pre-Processing.
August 2, 2019 Case Laws Customs HC

Court Quashes Summons Against Legal Heirs; Customs Act Lacks Provision for Recovering Deceased's Duty from Heirs.
August 2, 2019 Case Laws Customs AT

Valuation Dispute: NIDB Data Inapplicable for 4000 Metric Tons of Base Oil SN-500 Due to Quantity Limitations.
August 2, 2019 Case Laws Central Excise AT

CENVAT Credit Eligibility: Can Credit on Outward Freight Claimed in November 2008 Cover Services from April 2007-March 2008?
August 2, 2019 Case Laws VAT and Sales Tax HC

Ex-parte reassessment order for 2012-2013 deemed invalid due to unclear jurisdictional authority, set to be voided.
August 2, 2019 Case Laws Indian Laws SC

Section 143A on cheque dishonor is not retroactive; applies only to cases post-enactment, allowing 20% payment orders.
August 1, 2019 Case Laws GST AAAR

Single Invoice Billing Classifies Activities as Mixed Supply u/s 2(74) of CGST Act, 2017.
August 1, 2019 Case Laws GST AAAR

Appellant's Role in OIDAR Services Classified as Intermediary Under GST; Essential for Supply Chain Continuity.
August 1, 2019 Case Laws Customs HC

Importing E-Waste Without EPR Authorization Leads to Confiscation u/s 111(d) of the Act.

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H: Sales Tax Exemption Under Package Scheme Upheld: Forms 'C' 'D' Not Req...

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H: Bank Accounts Remain Frozen After Evidence Shows Rs.12.33 Crore GST Fr...

H: Input Tax Credit Denied: Taxpayers Failed to Prove Actual Receipt of G...

H: Input Tax Credit Utilization From Different GST Heads Not Wrongful Und...

H: Employers Can Claim GST Refund on Notice Pay Recovery Within Two Years...

H: Time Limits Under Section 144C(13) Are Mandatory: AO Must Complete Ass...

H: Transfer Pricing Adjustments Deleted: Expat Salary Reimbursements and ...

H: Tax Authority's Pre-Resolution Period Refund Adjustment Valid; Resolut...

H: Income Tax Reassessment Notice Under Section 147/148 Quashed Due To Pr...

H: Reassessment Order Under Section 148A(d) Invalid Due to Wrong Authorit...

H: Taxpayer's Section 80JJAA Deduction Claim in Revised Return Valid if F...

H: Pen Drive Evidence Valid, Cash Receipt Rates Modified, R D Deductions ...

F: Understanding GST "Sale in Transit" Transactions: Place of Supply Rule...

F: Clarification Needed on Generating E-Way Bill for Biomass Briquettes W...

F: Clarification on Section 73 Order: Amnesty Benefits Available with No ...