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May 3, 2019 Case Laws Income Tax HC

Court Rules Advances to Developer as Business Loss Under Income Tax Act Sections 36(1)(vii) and 37(1.
May 3, 2019 Case Laws Income Tax HC

Petition demands prompt refund despite system errors; department instructed to fix TDS mismatches and not delay refunds.
May 3, 2019 Case Laws Income Tax HC

Tribunal's Order Challenged for Lack of Factual Findings on Share Sale Income; Case Remanded for Review.
May 3, 2019 Case Laws Income Tax HC

Taxpayer Must Prove Cash Payments for Land Meet Exceptions in Income Tax Act Section 40A(3) to Avoid Miscarriage of Justice.
May 3, 2019 Case Laws Income Tax HC

Court Rules Adverse Remarks Against Officers Need Justification and Opportunity for Defense u/s Criteria.
May 3, 2019 Case Laws Income Tax HC

Court Rules CBDT Instruction on Appeal Maintainability Not Binding; Tribunal's Decision on Merits Stands Unchanged.
May 3, 2019 Case Laws Income Tax HC

Unpaid Asset Purchase Price Deemed Dividend u/s 2(22)(e) Due to Shareholder's Substantial Interest.
May 3, 2019 Case Laws Income Tax AT

Transfer Pricing Ruling: Authorities Cannot Challenge Taxpayer's Decision on Management Services; Benefit Test Documentation Not Required.
May 3, 2019 Case Laws Income Tax AT

Truck Chassis with Transit Mixer: Ineligible for Higher Depreciation, but Transit Mixer Itself Qualifies for Additional Allowance.
May 3, 2019 Case Laws Income Tax AT

CIT's Revision u/s 263 Overruled; Tribunal Supports Landowner Deductions u/s 80-IB(10) as Valid.
May 2, 2019 Case Laws GST HC

Legal Challenge to Section 129 of CGST Act: Detention, Seizure, and Release Provisions Under Court Review.
May 2, 2019 Case Laws GST HC

Petitioner Seeks Revision of GST TRAN-1 Form for Transitional Credit; Authorities' Obligation to Allow Amendments Questioned.
May 2, 2019 Case Laws Customs AT

Customs Department Error in Mis-declaration Case: Importer Provided Accurate Details; Procedural Lapse in Sample Collection.
May 2, 2019 Case Laws Service Tax HC

Court Rules Roving Inquiry Not Affected by Section 106(2) of Finance Act, 2013 in VCES Case.
May 2, 2019 Case Laws Service Tax AT

Appellant Entitled to Abatement for Service Tax Valuation in Commercial Construction, Free Materials Not Included in Gross Value.
May 2, 2019 Case Laws Service Tax AT

CENVAT Credit Denied Without Output Services Under CENVAT Credit Rules 2004; No Services, No Credit Eligibility.
May 2, 2019 Case Laws Central Excise HC

Modvat Credit Rule Breaches: Proceedings Can Continue Despite Rule Withdrawal and Replacement by New Regulations.
May 2, 2019 Case Laws Central Excise AT

Excess Payment Not Adjusted in Assessable Value: Allegations of Short-Payment of Duty Deemed Unjustified.
May 2, 2019 Case Laws Central Excise AT

Extended Limitation Period and Section 11 AC Penalty Criteria Not Met in This Case.
May 2, 2019 Case Laws Central Excise AT

Kolas Used for Krishnapatnam Port Construction Not Excisable Due to Lack of Marketability Evidence at Other Ports.
May 2, 2019 Case Laws Central Excise AT

Appellant breached Section 4 and Rule 7 of Central Excise Valuation Rules, 2000, leading to unjustified duty evasion.
May 2, 2019 Case Laws VAT and Sales Tax AAAR

Court Examines Tax Evasion Claims on Goods Transfer: Stock Transfer or Sale? Tamil Nadu Sales Tax Act in Focus.
May 2, 2019 Case Laws VAT and Sales Tax HC

Pre-painting Galvanized Steel Sheets Doesn't Change Tax Classification; Tax Rate Remains Unchanged for Galvanized Steel.
May 2, 2019 Case Laws Income Tax HC

Payments for Lounge Use Not Rent, No TDS u/s 194I; Shared Access with Other Airlines Confirmed.
May 2, 2019 Case Laws Income Tax HC

Interest Accrues u/s 220(2) Despite Tribunal Remand Without New Tax Liability, Per CBDT Circular No. 334.
May 2, 2019 Case Laws Income Tax HC

Interest Expenses Disallowed u/s 36(1)(iii) for New Manufacturing Unit; Capitalized Until Production Starts.
May 2, 2019 Case Laws Income Tax HC

Court Allows Tax Deduction u/s 35(2AB) Despite Missing Approval for AY 2003-2004 Due to Bureaucratic Delay.
May 2, 2019 Case Laws Income Tax HC

Tribunal's Crucial Role in Fact-Finding for High Court Appeals u/s 260A in Income Tax Cases.
May 2, 2019 Case Laws Income Tax HC

Interest Payments to U.S. Supplier: No TDS Liability u/s 195, Section 194A Exemption for Banks Applies.
May 2, 2019 Case Laws Income Tax HC

Gifts and freebies to doctors disallowed as business expenses u/s 37(1) post-December 14, 2009.
May 2, 2019 Case Laws Income Tax HC

Landowners as Profit Partners in Housing Projects Eligible for Tax Deductions u/s 80IB(10) Despite Non-Involvement in Construction.
May 2, 2019 Case Laws Income Tax AT

No Penalty u/s 271(1)(c) as AO Fails to Prove Assessee's Explanation on Expenses Was False.
May 2, 2019 Case Laws Income Tax AT

Court Rejects Unexplained Investment Claim u/s 69B Due to Lack of Evidence Beyond Sale Deed Payment.
May 2, 2019 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) Not Applicable if PAN Provided, Despite e-TDS Filing Lapse u/s 194C(7.
May 2, 2019 Case Laws Income Tax AT

Allocating Unallocable Expenses Requires Tailored Approach; Consider Expense Nature and Appropriate Allocation Key Over Sales Ratio.
May 2, 2019 Case Laws Income Tax AT

Transfer Pricing Officer's Error: Incorrectly Increased Operating Costs by Including Reimbursements, Leading to Double Addition.
May 2, 2019 Case Laws GST DSC

Director Denied Anticipatory Bail for Alleged GST Fraud u/s 132, Citing Risk of Evidence Tampering and Witness Influence.
May 2, 2019 Case Laws Income Tax AT

Court Rejects CUP Method in Transfer Pricing Case, Suggests TNMM Due to Data Insufficiency and Transaction Differences.
May 1, 2019 Case Laws Customs HC

Petitioner Declared Defaulter Under Advanced Authorization Scheme for Unmet Export Obligations; Denied Clubbing of Licenses by DGFT.
May 1, 2019 Case Laws Customs HC

Refund of Terminal Excise Duty Approved for International Competitive Bidding under Foreign Trade Policy Paragraph 8.3(c.
May 1, 2019 Case Laws Customs HC

Exporter Entitled to IGST Refund Despite Technical System Issues, Ensuring No Disadvantage Due to Processing Delays.
May 1, 2019 Case Laws Customs AT

Importer Skips Consignment Rule, Faces RBI Restrictions on 99.99% Pure Gold Granules Import.
May 1, 2019 Case Laws Service Tax AT

Service Tax Not Applicable on Trading Profits Under Finance Act 1994; Only on Taxable Service Value.
May 1, 2019 Case Laws Service Tax AT

CENVAT Credit Transfer in Business Mergers: Rule 10(2) of CENVAT Credit Rules, 2004, Ensures Legal Framework for Transitional Credit.
May 1, 2019 Case Laws Central Excise AT

Distributor's Sale to DMER Challenges Pre-2000 Section 4 Normal Price Applicability Due to Higher Transaction Value.
May 1, 2019 Case Laws Central Excise AT

CENVAT Credit Reversal on Input Services Not Required for SSI Exemption; Rule 11 Doesn't Cover Such Credits.
May 1, 2019 Case Laws Income Tax HC

Tribunal to Decide if Taxpayer's Main Business is Lending or Share Dealing to Determine Speculation Loss u/s 73.
May 1, 2019 Case Laws Income Tax HC

Director Can Independently Appeal Section 179 Assessment Order Imposing Joint Liability with Company.
May 1, 2019 Case Laws Income Tax HC

Society Running Educational Institutions Secures Section 12AA Registration; Eligibility for Other Exemptions Not a Barrier.
May 1, 2019 Case Laws Income Tax HC

Petition to Quash Criminal Proceedings Rejected; Complaint Shows Prima Facie Offences, Trial to Determine Allegations' Validity.

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