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May 22, 2019 Case Laws Income Tax HC

Section 43B Disallowance Not Applicable: Nomination Charges as Lease Payments, Not Statutory Levies per Tamil Nadu Rules.
May 22, 2019 Case Laws Income Tax HC

Reassessment Invalid: No Assessee Disclosure Failure u/ss 147 & 148; Original Assessment Had No Errors.
May 22, 2019 Case Laws Income Tax HC

Assessing Officer failed to verify liability remission u/s 41(1); addition deleted due to lack of verification.
May 22, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Deemed Inappropriate for Disclosed Loan as Deemed Dividend u/s 2(22)(e.
May 22, 2019 Case Laws Income Tax AT

Shrink-Wrap Software Not Subject to Tax Deduction at Source u/s 195; No Liability for Non-Deduction Penalties.
May 22, 2019 Case Laws Income Tax AT

Kerala High Court: Assessing Officer Justified in Adding TDS on Labor Charges u/s 40(a)(ia) via Section 154.
May 22, 2019 Case Laws Income Tax AT

Section 254: Reopening Appeals for Undisposed Grounds Due to Record Errors. Correct Oversights with Rectification.
May 22, 2019 Case Laws Income Tax AT

Court Rules on Stock Valuation: Net Method Excluding Excise Duty Valid Despite Section 145A Misalignment.
May 22, 2019 Case Laws Income Tax AT

Appeal Dismissal by CIT(A) Violated Section 250(6); Case Remanded to Assessing Officer Due to Order Deficiencies.
May 22, 2019 Case Laws Customs AT

No Penalty for Importer: Section 114A Waiver and Section 111(o) Redemption Granted Due to Technical Issues, No Intent to Evade.
May 22, 2019 Case Laws Central Excise AT

Appellants Win CENVAT Credit Claim for Paid Countervailing Duty on Reassessed Bill of Entry; Credit Allowable.
May 22, 2019 Case Laws VAT and Sales Tax HC

Order Deemed Time-Barred Due to Retrospective Application of HVAT Act's Limitation Period u/s 15.
May 22, 2019 Case Laws VAT and Sales Tax HC

Penalty Under TNGST Act Section 12(3)(b)(iv) Invalid Without Rejected Return or Best Judgment Assessment.
May 22, 2019 Case Laws VAT and Sales Tax HC

Punjab VAT Act: Appeal Requires Pre-Deposit; Exceptions Rare u/s 62(5) for Void Orders or Financial Hardship. (5.
May 22, 2019 Case Laws VAT and Sales Tax HC

High Court Orders Department to Issue 'C' Form for Natural Gas Purchase (July 2017-June 2018) with Hearing Opportunity.
May 22, 2019 Case Laws Customs AT

Import Violation: Goods Misrouted from Mumbai to Pune, Breaching Actual User Requirement for Road Projects, Benefits Denied.
May 22, 2019 Case Laws SEBI AT

Company Exceeds 55% Shareholding Limit; Section 11 Breach Deemed Unintentional, Penalty Reduced Under Takeover Regulations, 1997.
May 22, 2019 Case Laws Service Tax AT

IPL Franchisee Payments Not Taxable as Business Support Services; Reverse Charge Rule Not Applicable for Overseas Player Fees.
May 22, 2019 Case Laws Service Tax AT

Service Tax Demand on Central Rights Income Challenged: Are BCCI-IPL Services Business Support?
May 22, 2019 Case Laws Central Excise AT

Exemption Clarified: Paper Manufacture Not Exempt if Pulp Lifting Isn't Done by Hand Under Central Excise Rules.
May 22, 2019 Case Laws Central Excise AT

Extended Limitation Period Not Applicable if Assessee Acts in Good Faith Amid Departmental Disagreement on Issue.
May 22, 2019 Case Laws Central Excise HC

Commissioner (Appeals) can't condone appeal delays beyond 30-day extension after 60-day limit u/s 35(1). High Court bound.
May 22, 2019 Case Laws Income Tax HC

Court Dismisses Writ Challenging Assessment Order; Emphasizes No Grounds for Natural Justice Violation Claims.
May 21, 2019 Case Laws Income Tax HC

Assessing Officer's Role in Evaluating Tax Benefits for Agricultural Credit Societies u/s 80P(2)(4) of Income Tax Act.
May 21, 2019 Case Laws Income Tax AT

Deduction u/s 80JJAA: Clarification on 300-Day Employment Rule to Apply Retrospectively for New Employees.
May 21, 2019 Case Laws Income Tax SC

Share Trading as Sole Business: Section 73 Deeming Fiction Applies to Assessee's Income Tax Case.
May 21, 2019 Case Laws Income Tax SC

Amendment to Explanation in Section 73: Share Trading Losses Not Retrospective, Effective April 1, 2015.
May 21, 2019 Case Laws Income Tax AT

Section 6(6) of Income Tax Act: 'Not Ordinarily Resident' status impacts foreign tax credits u/s 91 in India.
May 21, 2019 Case Laws Income Tax AT

Court Overturns Tax Revision u/s 263: No Evidence of Misalignment in Society's GTD Activity Expenses.
May 21, 2019 Case Laws Income Tax AT

Tax Department Must Follow CBDT Circulars in Proceedings, Even If Not Presented by Assessee, Says Court.
May 21, 2019 Case Laws Income Tax AT

Tax Officer's WIP Valuation Lacks Clarity; No Income Addition Made for Unexplained Investment u/s 69.
May 21, 2019 Case Laws Customs SC

Rule 12 implies recording reasons for rejecting declared values in imported goods valuation; applies prospectively, not retroactively.
May 21, 2019 Case Laws Customs SC

Rejection of Declared Transaction Value Requires Reasonable Doubt and Compliance with Rule 12 for Proper Valuation.
May 21, 2019 Case Laws Service Tax HC

Delay Condonation in Service Tax Appeals Limited by Section 85(3A) of Finance Act, 1994; Article 226 Can't Extend Deadlines.
May 21, 2019 Case Laws Service Tax AT

Court Rules Denial of CENVAT Credit Unwarranted for Service Tax on Non-Taxable Residential Accommodation Services.
May 21, 2019 Case Laws Service Tax AT

No Service Tax on IPO Brokerage: Activities Not Covered by Section 65(19) for Business Auxiliary Services.
May 21, 2019 Case Laws Central Excise HC

Tribunal affirms no duty on raw materials; no evidence cash was from illicit sales. No legal errors found.
May 21, 2019 Case Laws Central Excise AT

Court Rules Bags Seized Inside Factory; Duty Payable Only Upon Clearance, No Intent to Evade Duty Found.
May 21, 2019 Case Laws Customs HC

Safeguard Duty on Solar Cell Imports: Protecting Domestic Industry from Irreparable Harm.
May 21, 2019 Case Laws Insolvency and Bankruptcy Tri

Corporate Debtor and Operational Creditor in Coal Supply Dispute; Claim Reduced, Resolution Professional Reviews Invoices for Final Order.
May 21, 2019 Case Laws Service Tax AT

Reverse Charge Mechanism Applies to Payments for Services, Not Reimbursements, Confirming Tax Liability for Imported Services.
May 21, 2019 Case Laws Service Tax AT

Appellant's Services for Group Companies Not Intermediary; Qualify for Export Benefits u/rs.
May 21, 2019 Case Laws Service Tax AT

CENVAT Credit Allowed for Services in Repair, Renovation, and Modernization of Office Premises Despite Civil Works Involvement.
May 21, 2019 Case Laws Service Tax AT

CENVAT Credit Denied for Employee Insurance Policies Not Statutorily Mandated or Meant for Personal Use.
May 20, 2019 Case Laws GST AAAR

Street lighting services to corporations classified as pure services under notification 12/2017-Central Tax (Rate); subject to GST.
May 20, 2019 Case Laws Income Tax HC

Unexplained Cash Credits u/s 68: AO's Half-hearted Inquiry Reversed by Appellate Authority, Not a Substantial Law Question.
May 20, 2019 Case Laws Income Tax HC

Peak Credit Principle Used to Address Unexplained Bank Account Entries in Income Tax Cases, Findings Deemed Legal and Valid.
May 20, 2019 Case Laws Income Tax AT

Court Remands Case to AO for Accurate FMV Assessment by DVO Due to Flawed Valuer and AO Reports on Land Value.
May 20, 2019 Case Laws Income Tax AT

Income from MOU or lease not taxable until all conditions met; book entries alone aren't sufficient for tax liability.
May 20, 2019 Case Laws Income Tax AT

Disallowance of 20% Miscellaneous Expenses Deemed Arbitrary Due to Lack of Procedure u/ss 145(3) and 144.

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