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April 20, 2019 Case Laws Income Tax HC

AO's Claim of Non-Existent Liability Fails to Trigger Section 41(1) Tax Due to Lack of Existing Trading Liability.
April 20, 2019 Case Laws Income Tax HC

CBDT must condone delays in filing loss carry forward claims due to genuine hardship u/s 119(2)(b).
April 20, 2019 Case Laws Income Tax HC

Termination Compensation from Export Contracts Qualifies as Business Income for Deduction u/s 10A.
April 20, 2019 Case Laws Income Tax AT

Assessment Order u/s 153A Quashed Due to Lack of Jurisdiction After Final Settlement for 2005-06.
April 20, 2019 Case Laws Income Tax AT

Penalty Order Quashed: Section 271AAB Proceedings Challenged for Lack of Specific Charges, Not Rectifiable u/s 292BB.
April 20, 2019 Case Laws Income Tax AT

Burden of Proof in Benami Transactions: Respondents Must Prove, Officer's Failure Leads to Appeal Dismissal Under Benami Act.
April 20, 2019 Case Laws Income Tax AT

Interest from Short-Term Deposits by Promoters Treated as Capital Receipt, Not Taxable Income.
April 20, 2019 Case Laws Income Tax AT

Tax Court Allows Set-Off of Long-Term Capital Loss Against Gains, Despite Section 50 Short-Term Deeming Fiction.
April 20, 2019 Case Laws Service Tax AT

Coventry University student services not classified as franchise; education provision exempt from tax under recognized university law.
April 20, 2019 Case Laws Central Excise AT

Aluminum and Zinc Castings Reclassified; No Longer Considered Motor Vehicle Parts Under Central Excise Regulations.
April 20, 2019 Case Laws Central Excise AT

Duty Demand Dismissed Due to Lack of Evidence; Cross-Examination of Suppliers Denied by Authorities.
April 20, 2019 Case Laws Central Excise AT

Wrongful Availing of CENVAT Credit: Reversed Credits Deemed Never Taken Under Tax Regulations.
April 20, 2019 Case Laws VAT and Sales Tax HC

Revised Entitlement Certificate from April 2018 under RIPS-2003 Valid; Arguments of Unreasonableness Unfounded in VAT, Sales Tax Matters.
April 19, 2019 Case Laws Insolvency and Bankruptcy Tri

Insolvency petition dismissed as contract incomplete; no default since retention terms unmet. No repayment due.
April 19, 2019 Case Laws Income Tax HC

Building Construction on Leasehold Not Repair u/s 30(a)(i); Classified as Capital Expenditure Per Section 32(1).
April 19, 2019 Case Laws Income Tax HC

Tribunal Grants Stay on Appeal for Non-Settlement of Past Losses; Pr.CIT Reduces Deposit from 20% to 5%.
April 19, 2019 Case Laws Income Tax HC

Court Invalidates Notice Issued u/s 148 Due to Reliance on Audit Party's Borrowed Satisfaction.
April 19, 2019 Case Laws Income Tax HC

Shares Sale Classified as Long Term Capital Gain After 12-Month Holding; Funded by Personal Surplus, Accepted Conditions.
April 19, 2019 Case Laws Income Tax HC

Income Tax Act: Additions from Section 132(4) Statements Upheld; Retractions Need Strong Evidence of Duress.
April 19, 2019 Case Laws Income Tax AT

Section 68 Addition: Company Fails to Justify High Share Premium, Creditworthiness in Question Due to Summons Non-Compliance.
April 19, 2019 Case Laws Income Tax AT

Best Judgement Assessment u/s 144 requires specific conditions; without them, the assessment order is invalid.
April 19, 2019 Case Laws Income Tax AT

No Penalty u/s 271AAB for Advances: Not Considered Undisclosed Income as Per Income Tax Act Definition.
April 19, 2019 Case Laws Income Tax AT

AO Must Reject Books Under Sec 145(3) Before Estimating Expenses; Disallowance Needs Item-Wise Justification; Addition Deleted.
April 19, 2019 Case Laws Income Tax AT

Taxpayer's Unique Accounting Method Challenges Section 145A; No Extra Tax on Closing Stock Without Purchase Review.
April 19, 2019 Case Laws Income Tax AT

Reassessment u/s 147 annulled; no failure by assessee in disclosing all material facts about retention money receipts.
April 19, 2019 Case Laws Income Tax AT

Confirming Section 43B Additions: Late Deposits of Employee PF and ESIC Contributions Violate Statutory Deadlines.
April 19, 2019 Case Laws Customs AT

Misdeclaration Charge Dropped After Expert Review Clarifies Goods' Classification in Import Dispute.
April 19, 2019 Case Laws Customs AT

CHA License Revoked and Security Deposit Forfeited for Non-Compliance with CHALR/CBLR Duties.
April 19, 2019 Case Laws Customs AT

HP Dream Screen All in One 400 PC classified under heading 847130; onscreen keyboard meets input device requirement.
April 19, 2019 Case Laws Customs AT

Bill of Entry Value Rejection: Requires Thorough Evidence Review and Justifiable Reasons for Decision.
April 19, 2019 Case Laws Customs AT

Imported Defective Stainless Steel Pipes Shouldn't Be Valued as Prime Quality According to Deputy Chief Chemist's Report.
April 19, 2019 Case Laws SEBI HC

Petitioner's Alleged Violation Didn't Harm Investors, But Discharge Still Not Justified Post-Trial.
April 19, 2019 Case Laws Service Tax AT

No Penalty Imposed: Section 78 Finance Act Dispute Resolved as No Malafide Intent in Service Tax Non-Payment Case.
April 19, 2019 Case Laws Central Excise AT

Relevant Date for Cash Refund of CENVAT Credit is Date of Export Clearance, Not Specified in Notification.
April 19, 2019 Case Laws Central Excise AT

Damaged Toiletries Collection and Processing Not Considered Manufacturing Under Central Excise Laws.
April 19, 2019 Case Laws Central Excise AT

CENVAT Credit Case: Confessional Statements Insufficient Without Corroborative Evidence Like Raw Material Shortage or Cash Transactions.
April 19, 2019 Case Laws VAT and Sales Tax HC

Court Rules Interest on 'Unriped Imli' Tax Unjustified Due to Bona Fide Dispute Over Tax Liability.
April 19, 2019 Case Laws VAT and Sales Tax HC

Decision Upholds Denial of Ex-Post Facto VAT and Composition Registration for Different Units; Highlights Regulatory Compliance.
April 18, 2019 Case Laws Customs AT

CHA License Suspension Delayed Despite Detection of Misdeeds, Highlighting Procedural Lapse in Enforcement.
April 18, 2019 Case Laws Customs AT

Goods Labeled as "Parts of Electric Iron" Prohibited for Non-Compliance; Re-export Permitted.
April 18, 2019 Case Laws Income Tax HC

CIT's Revision u/s 263 Deemed Unsustainable Due to Lack of Independent Investigation on AO's Findings.
April 18, 2019 Case Laws Income Tax HC

Trusts Can Offset Past Deficits Against Future Income u/s 11 of Income Tax Act.
April 18, 2019 Case Laws Income Tax HC

ITAT rules payments u/s 195 for seconded employees are income from salary, not a contract of services.
April 18, 2019 Case Laws Income Tax HC

Bonus Shares as Capital, Not Income, When Original Shares Are Stock in Trade; Treated as Investments.
April 18, 2019 Case Laws Income Tax HC

Notice Set Aside: AO's Non-Utilization of Gathered Materials Doesn't Equal Assessee's Failure to Disclose u/s 147.
April 18, 2019 Case Laws Income Tax AT

Income Tax Exemption u/s 11 Valid Despite Missing Registration Certificate u/s 12A; Lack of Evidence Insufficient to Deny.
April 18, 2019 Case Laws Income Tax AT

Assessing Officer Must Refer Property Valuation to District Valuation Officer Under Income Tax Act Section 56(2)(vii)(b.
April 18, 2019 Case Laws Income Tax AT

Section 54F Exemption: Co-ownership of a Flat Doesn't Bar Tax Benefits for Capital Asset Transfers.
April 18, 2019 Case Laws Income Tax AT

Assessee's Claim to Treat Property Sale as Business Activity Rejected Based on Factual Observations.
April 18, 2019 Case Laws Income Tax AT

Revenue Recognition Under AS-9: Income Accrual Requires Counterparty Liability Acknowledgment, Not Just a Recovery Claim.

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