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Showing 41001 to 41050 of 78763 Records

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February 5, 2019 Case Laws Income Tax HC

Section 43D's Curative Nature: Applies to Ongoing Proceedings for Cooperative Banks, Despite Lack of Explicit Retrospective Effect.
February 5, 2019 Case Laws Income Tax AT

Tax Authority Misapplies "Blood Relative" Instead of "Relative" u/s 56, Leading to Wrongful Income Addition.
February 5, 2019 Case Laws Income Tax AT

Penalty u/s 158BFA(2) is Discretionary; No Penalty for Additional Income Declared During Search.
February 5, 2019 Case Laws Income Tax AT

Exemption Denied: Section 11 Tax Benefits Rejected Due to Commercial Intent in Sponsorship Fees for Advertisement Services.
February 5, 2019 Case Laws Income Tax AT

Non-resident agent services exempt from TDS u/s 195; no liability u/s 9 for export commitments.
February 5, 2019 Case Laws Income Tax AT

Depreciation Disallowance Not Triggered by Non-Deduction of TDS if Payment Capitalized u/s 40(a)(i.
February 5, 2019 Case Laws Income Tax AT

SEBI Clears Kailash Auto in Bogus LTCG Case; Section 68 Additions Deleted, Section 10(38) Exemptions Upheld.
February 5, 2019 Case Laws Income Tax AT

Section 69 Income Tax Act: Unexplained Income Deemed as Taxable, Employment Status Irrelevant, Including UN Employees.
February 5, 2019 Case Laws Income Tax AT

Foreign Subsidiaries' Income Not Taxable in India; AO to Remove Disallowance u/s 40(a)(i) Payments.
February 5, 2019 Case Laws Customs HC

Public Servant's Prosecution Under Customs Act Section 135 Continues with Rs. 50,000 Cost Due to Delays.
February 5, 2019 Case Laws Companies Law HC

Rule 3(2) of Valuers Rules 2017 Upheld, Restricts Valuer Registration to Non-Subsidiary, Non-Associate, Non-Joint Venture Companies.
February 5, 2019 Case Laws FEMA AT

Foreign Exchange from Gifts or Inheritance Exempt from Section 4; No Holding Limit by Reserve Bank.
February 5, 2019 Case Laws Service Tax AT

Service Tax on Works Contract Service Not Applicable for Supervision of Erection and Commissioning Activities.
February 5, 2019 Case Laws Service Tax AT

Service Tax Refund Approved: Input Services Now Recognized for SEZ Use and Authorized Operations.
February 5, 2019 Case Laws Service Tax AT

Trucking Contracts for Readymix Concrete Not Classified as GTA Services Under Service Tax Regulations.
February 5, 2019 Case Laws Service Tax HC

Service Tax Refund Denied for Government Building Construction Due to Lapsed Exemptions in Notifications No. 12/2012 and 25/2012.
February 5, 2019 Case Laws Central Excise AT

Invoice Error Leads to Excess Debit; Appellant Entitled to Credit for System Mistake, No Duplicate Duty Payment Involved.
February 5, 2019 Case Laws Central Excise AT

Penalty for Delayed Cess Payment Removed Due to Financial Hardships; No Evasion Intent Found.
February 5, 2019 Case Laws Central Excise AT

CENVAT Credit Definition Broadens Input Services Scope, Covers All Manufacturing-Related Activities Under Tax Framework.
February 5, 2019 Case Laws Indian Laws SC

Political Motive Claims in Court Decisions Risk Contempt of Court, Undermine Judiciary, Erode Public Trust.
February 5, 2019 Case Laws Indian Laws SC

Amended Rules 14-A to 14-D of Madras High Court examined; courts can't assume disciplinary control under Advocates Act.
February 5, 2019 Case Laws Indian Laws HC

Dispute Over Property Ownership: Brothers Barred by Section 4 of Benami Property Transactions Act, 1988 from Claiming Ownership Rights.
February 4, 2019 Notifications GST

India Ends IGST Exemption for Services Supplied to Nepal/Bhutan When Paid in Indian Rupees.
February 4, 2019 Case Laws GST AAR

FTWZ Goods Not Subject to IGST When Bonded; IGST Applies on Removal for Home Consumption per Customs Tariff Act.
February 4, 2019 Case Laws GST AAR

Exporter to FTWZ Not Required to Register u/s 23(1) of CGST and TNGST Acts for Indian Sales.
February 4, 2019 Case Laws GST AAR

Calcium Hydroxide and Calcium Oxide at 86% Purity Classified Correctly Under CTH 28259040 and 28259090 per GST Case Law.
February 4, 2019 Case Laws GST AAR

Supplier-Determined Goods Classification Remains Unchanged for Indian Railways Under HSN Standards.
February 4, 2019 Case Laws GST AAR

Eucalyptus/Polar Wood Waste Classification: Length and Girth Not Criteria, Applicant's Misframing Affected Assessment Process.
February 4, 2019 Case Laws GST AAR

Customs Tariff Classification: Cotton Shopping Bags CTH 42022220, Non-Woven Fabric Bags CTH 42022210.
February 4, 2019 Case Laws GST AAR

Chennai Metro Water Supply Inspection Services Exempt from GST as Pure Services, Confirms Case Law.
February 4, 2019 Case Laws GST AAR

EPC Contract for Electrical Cables Classified as Composite Supply of Works Contract for Taxation Purposes.
February 4, 2019 Case Laws Income Tax SC

High Court Mistakenly Overturns Registration Cancellation in Charitable Activity Case Involving Bogus Donations u/s 12AA.
February 4, 2019 Case Laws Income Tax HC

Delay in Filing Refund u/s 119(2)(b) Condoned; No Independent Proof Needed for Auditor's Lack of Diligence.
February 4, 2019 Case Laws Income Tax HC

Undisclosed stock case: Search statement reveals book value at 40% of MRP, valuation not arbitrary per industry norms.
February 4, 2019 Case Laws Income Tax HC

Interest Waived for Non-Payment of Advance Tax u/s 234B According to Paragraph 2(c) of Notification.
February 4, 2019 Case Laws Income Tax AT

Exemption Granted: Property in Chairman's Name Used for Residence and Workshops, Sections 11 and 12 Applied Successfully.
February 4, 2019 Case Laws Income Tax AT

Trade Advances for Goods Supply Not Subject to Section 271D Penalty Under Income Tax Act Clarified by Ruling.
February 4, 2019 Case Laws Income Tax AT

Unsold land value is closing stock, not a business loss. Section 71 does not apply to purchase-sale price difference.
February 4, 2019 Case Laws Income Tax AT

Section 44AD: Partner's Remuneration and Interest Not Classified as Business Income for Tax Compliance.
February 4, 2019 Case Laws Income Tax AT

Penalty u/s 271B Not Upheld Due to Unofficial Documents Used; Audit u/s 44AB Not Required.
February 4, 2019 Case Laws Income Tax AT

Taxpayer's LTCG Exemption Valid Despite Incomplete Construction u/s 54; Investment Meets Legal Requirements.
February 4, 2019 Case Laws Income Tax AT

Penalties Confirmed: Non-compliance with Summons and Notice Leads to Upholding of Penalties u/ss 272A(1)(c) and 272A(2)(c).
February 4, 2019 Case Laws Income Tax AT

Reopening of Assessment Upheld u/s 68: Assessee Fails to Prove Creditworthiness, Additions Confirmed.
February 4, 2019 Case Laws Customs HC

Customs Rules for E-Rikshaw Parts: Not Applicable for Motor Vehicles Act 1988 Classification.
February 4, 2019 Case Laws Customs HC

E-Rickshaw Parts Not Classified as Motor Vehicles u/s 2(28) of the Motor Vehicles Act.
February 4, 2019 Case Laws Customs AT

Court Discusses Exemption on Customs Duty for Aviation Turbine Fuel; General Rules of Interpretation Not Applicable.
February 4, 2019 Case Laws Customs AT

Imported Raw Jute from Bangladesh Classified Under Tariff Heading 53039010 via LCS Petrapole.
February 4, 2019 Case Laws Service Tax HC

Authorities Cannot Attach Bank Account for Service Tax Without Adjudication u/s 87 of Finance Act.
February 4, 2019 Case Laws Service Tax AT

Collecting as Co-Loaders Not Business Auxiliary Services, Exempt from Service Tax for Courier Agencies.
February 4, 2019 Case Laws Central Excise AT

Payment Excluded Interest, Failing Conditions of Section 11A(2B); Not Recognized Under Central Excise Regulations.

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