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Showing 39651 to 39700 of 78826 Records

1 ....790 791 792 793794795 796 797 798........ 1577

April 11, 2019 Case Laws Income Tax AT

Appellant's Delay Condoned Due to Genuine Belief in Section 154 Remedy for Grievance Rectification.
April 11, 2019 Case Laws Income Tax AT

Taxpayer Avoids Penalty for Honest Mistake in Initial Assessment Year u/s 80IC; No Penalty Imposed.
April 11, 2019 Case Laws Income Tax AT

Section 271AAB Penalty for Undisclosed Income Requires Strict Interpretation; Conditions Must Be Satisfied Before Imposition.
April 10, 2019 Case Laws Income Tax SC

High Court's Dismissal Questioned: Validity of Income Tax Reassessment Notice u/ss 147 & 148 Challenged.
April 10, 2019 Case Laws Income Tax HC

Court Evaluates 439-Day Delay in Appeal Filing Due to Improper Advice u/s 263; Considers Justice and Diligence.
April 10, 2019 Case Laws Income Tax HC

Capitation Fee Admissions u/s 132(4) Require Corroboration for Valid Income Addition in Tax Cases.
April 10, 2019 Case Laws Income Tax HC

Section 69C: No Unexplained Expenditure Found as Funds Were Merely Routed Through Taxpayer's Account, Not Incurred.
April 10, 2019 Case Laws Income Tax HC

Tribunal Must Decide Appeals on Merits; Dismissing Solely for Non-Appearance is Illegal, Increases Litigation Burden.
April 10, 2019 Case Laws Income Tax AT

Reopening of Assessment u/s 147 Valid Despite Process Defects if Unchallenged Before AO; Section 292B Applied.
April 10, 2019 Case Laws Income Tax AT

Assessee trust's exemption denied u/s 11 for corruption; registration canceled u/s 12AA(3) for misconduct.
April 10, 2019 Case Laws Income Tax AT

Section 271AAB: Advances Are Not Undisclosed Income, Only Unrecorded Inflows Count Before Search Date.
April 10, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Allowed for Undisclosed Assets Assumed by Assessing Officer Per Section 153A.
April 10, 2019 Case Laws Income Tax AT

Penalty Demand Stayed u/s 271(1)(c) Due to Pending Appeal; Recovery Could Cause Significant Loss to Assessee.
April 10, 2019 Case Laws Income Tax AT

No Penalty u/s 271A: Confusion Between Sections 44AA and 145(3) Doesn't Justify Penalty for Improper Accounts.
April 10, 2019 Case Laws Income Tax AT

Penalty Imposed for Turnover Suppression u/s 271(1)(c); Minimum Rate Set at 100% of Evaded Tax Confirmed.
April 10, 2019 Case Laws Income Tax AT

Partnership Firms Not Liable to Explain Partners' Fund Sources u/s 68; AO Must Investigate Partners Directly.
April 10, 2019 Case Laws Income Tax AT

India-UK Tax Treaty: Technical Services Fees Not Taxable if Designs Aren't Reusable by Indian Entities under Article 13(4)(c.
April 10, 2019 Case Laws Customs AT

Iron Ore Export Valuation Adjusted Using Rule 4 for Comparison with Similar Exports' Values.
April 10, 2019 Case Laws Insolvency and Bankruptcy Tri

Insolvency Petition Withdrawn Post-Admission Following Settlement Proposal Approval: No Bar to Settlements After Admission.
April 10, 2019 Case Laws Service Tax AT

CENVAT Credit Validity Upheld Despite Technical Issues with Bank Slip as Duty Document; Focus on Substantive Compliance.
April 10, 2019 Case Laws Central Excise SC

Dharmada Charges Are Optional Donations, Not Part of Transaction Value Under Central Excise Rules.
April 10, 2019 Case Laws Central Excise SC

Dharmada Charges Excluded from Tax Assessable Value: Charitable Donations Not Part of Transaction Value.
April 10, 2019 Case Laws Central Excise AT

Wrong Notification Number Shouldn't Deny Tax Exemption for Water Treatment Plant Goods if Entitlement is Clear.
April 10, 2019 Case Laws VAT and Sales Tax HC

Is Unbranded Software a Sale or Service for VAT? Examining Tax Implications and Responsibilities.
April 10, 2019 Case Laws Indian Laws SC

Cheque Dishonor Case Proceeds u/ss 138 & 141 of Negotiable Instruments Act; No Evidence of Judicial Process Abuse Found.
April 10, 2019 Case Laws Income Tax AT

Expenditure on plant repairs is a "current repair" unless it replaces entire machinery within one or two years.
April 9, 2019 Circulars Customs

MEIS and SEIS Transition to Digital Duty Credit Scrips for EDI Port Registrations to Boost Efficiency.
April 9, 2019 Case Laws Income Tax HC

Authorization Warrant and Search Validity Challenged u/s 132 Due to Missing Required Conditions; Deemed Invalid.
April 9, 2019 Case Laws Income Tax HC

Interest-Free Loans to Associates: Commercial Expediency u/s 36(1)(iii) of Income Tax Act Questioned.
April 9, 2019 Case Laws Income Tax HC

No TDS Deduction Application Needed u/s 195(2) If Payment Isn't Chargeable Under Income Tax Act.
April 9, 2019 Case Laws Income Tax HC

Section 40(a)(ia) Disallowance Inapplicable: No TDS Needed on Commission to Foreign Agents for Services Rendered Abroad.
April 9, 2019 Case Laws Income Tax AT

Dehradun Unit's Higher Profit Rate Justified by Lower Costs and Incentives u/s 80IC.
April 9, 2019 Case Laws Income Tax AT

Assessing Officer's Discretion: Penalty u/s 271AAB Requires Evaluation of Undisclosed Income Criteria.
April 9, 2019 Case Laws Income Tax AT

Section 271AAB Penalty Requires More Than Just a Statement u/s 132(4); Needs Corroborative Evidence.
April 9, 2019 Case Laws Income Tax AT

Tax Case on Payments to Non-Residents: Section 201 Order Limit is One Year; Section 201(3) Not Applicable.
April 9, 2019 Case Laws Income Tax AT

Contested Penalty for Non-Compliance with Notices Dropped as Compliance Deemed Satisfactory u/s 143(3) Proceedings.
April 9, 2019 Case Laws Income Tax AT

Trusts Must Amend Objectives to Qualify for Registration u/s 12AA, Avoid Exclusivity to Religious Groups.
April 9, 2019 Case Laws Income Tax AT

Case Remanded for Further Verification on Property Sale u/s 69; No Seller Cross-Examination or Property Valuation.
April 9, 2019 Case Laws Income Tax AT

Subsidy for Industrial Unit in Maharashtra's Backward Regions Examined for Taxability Under Explanation 10, Section 43(1) IT Act.
April 9, 2019 Case Laws Income Tax AT

Subsidy for Industrial Units in Maharashtra is Capital Receipt, Not Revenue; Section 2(24) Change from AY 2016-17.
April 9, 2019 Case Laws Income Tax AT

Tax Reassessment Quashed: Section 147 Reopening Flawed by Mechanical Approval Process u/s 151(1) Lacking Independent Judgment.
April 9, 2019 Case Laws Income Tax AT

Taxpayer Allowed to Withdraw Self-Imposed Disallowance u/s 14A After Reporting No Exempt Income.
April 9, 2019 Case Laws Income Tax AT

Off-market share purchase without source proof leads to disallowed LTCG exemption u/s 10(38); income added u/s 68.
April 9, 2019 Case Laws Customs HC

Customs Seizure of Floating Crane After Two Years Deemed Arbitrary; Highlights Issues in Enforcement Timelines and Procedures.
April 9, 2019 Case Laws Customs AT

Concessional Duty Rate Applies to Ostomy and General Products; Multi-Use Tapes Still Qualify for Benefits.
April 9, 2019 Case Laws Service Tax HC

Range Superintendent Can Summon Petitioner u/s 14 to Ensure Compliance and Prevent Misuse of Service Tax Act.
April 9, 2019 Case Laws Central Excise HC

Trial Validity Upheld u/s 9 Despite Technical Omissions, Ensuring Natural Justice by Clearly Stating Charges.
April 9, 2019 Case Laws Central Excise AT

Court Rules Self-Declaration as Manufacturer in Tender Documents Insufficient for Demand Confirmation.
April 8, 2019 Case Laws GST HC

Stay Order on Chapter V Finance Act Proceedings Amid GST Transition, Involving Section 174 of CGST Act 2017.
April 8, 2019 Case Laws GST HC

Court Upholds Validity of Central Excise and Service Tax Audit Notice for 2013-18 u/s 174(2)(e) CGST Act.

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