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Showing 41201 to 41250 of 78763 Records

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January 28, 2019 Case Laws Income Tax AT

Assessee's Claim on 'Book Profit' Computation u/s 115JB Dismissed; Legal Mandate Requires Different Approach.
January 28, 2019 Case Laws GST HC

Appeals u/s 107 of UPGST Rules must be filed within three months, with a possible one-month extension. Late appeals rejected.
January 28, 2019 Case Laws Income Tax HC

Court Rules Against Reopening Assessment: Material Already on Record, AO's Decision Deemed Erroneous.
January 28, 2019 Case Laws Income Tax HC

Court Rejects Lesser Undisclosed Credit Claim in Bogus Share Capital Case u/s 68, Full Amount Added.
January 28, 2019 Case Laws Income Tax AT

Trusts Can Accumulate 15% Income Without Conditions u/s 11(1)(a) of Income Tax Act.
January 28, 2019 Case Laws Income Tax AT

Revised Tax Return Corrects Omissions, Avoids Penalty u/s 271(1)(c); Details Initially in Profit & Loss Account.
January 28, 2019 Case Laws Income Tax AT

Assessee Fails to Respond to Show Cause Notice; No Reasonable Cause Provided for Non-Compliance with Audit Report Requirement.
January 28, 2019 Case Laws Income Tax AT

Penalty u/s 271B Challenged: No Loss to Exchequer, Audit Report Already Accessible to Tax Authorities.
January 28, 2019 Case Laws Income Tax AT

Environmental Relief Fund Contribution Not Subject to Section 43B of Income Tax Act, Not Considered Fee, Tax, or Cess.
January 28, 2019 Case Laws Income Tax AT

CBDT Circular: No TDS Deduction Required on Guarantee Commission Paid to Banks, Retrospective Relief for Assessees u/s 40(a)(ia.
January 28, 2019 Case Laws Income Tax AT

Commissioner's Decision Overturned: Land Sale Gains to Be Taxed as Capital Gains, Not Business Income.
January 28, 2019 Case Laws Customs SC

High Court Rules MFDs Not Prohibited Goods; Extended Producer Responsibility Applies Post-Utility Period; Bond Deposit Upheld.
January 28, 2019 Case Laws Customs AT

Customs House Agent Holds Exclusive Right to Appeal CHALR, 1984; Revenue Not an "Aggrieved Party" for Tribunal Appeals.
January 28, 2019 Case Laws Insolvency and Bankruptcy Tri

Service Tax Refunds Not Considered Operational Debt; Petition Rejected for Lack of Operational Creditor Status.
January 28, 2019 Case Laws Insolvency and Bankruptcy AT

Loan Receipt Alone Doesn't Make Lenders 'Financial Creditors'; Must Meet Criteria u/s 5(8.
January 28, 2019 Case Laws Service Tax HC

Assessee Misses Deadline for Reduced Penalty Payments u/s 78, Court Approval Doesn't Waive Liability.
January 28, 2019 Case Laws Service Tax AT

Outdoor Catering Services Classified as Composite but Divisible Contract Under Article 366(29)(a)(f) of Indian Constitution.
January 28, 2019 Case Laws Service Tax AT

Security Deposit Valuation in Service Tax: Refund Investigation Needed to Determine Payment Status.
January 28, 2019 Case Laws Service Tax AT

Service Tax on All Airport Area Services Deemed Unfair; Not All Qualify as Airport Services for Tax.
January 28, 2019 Case Laws VAT and Sales Tax HC

Appeal Restored After Dismissal for Non-Compliance; Petitioner Must Make Pre-Deposit to Ensure Justice.
January 28, 2019 Case Laws VAT and Sales Tax HC

Misuse of Form-C Under VAT: Penalty Requires Definitive Finding of False Representation, Not Just Wrong Utilization.
January 28, 2019 Case Laws VAT and Sales Tax HC

Penalty Imposed for Misuse of C Forms u/s 10-A of Central Sales Tax Act; Registration Certificate Updated Later.
January 25, 2019 Case Laws Service Tax SC

Arrest Procedures in Service Tax Default Must Follow Section 73A(3) & (4) Before Sections 90 & 91 Action.
January 25, 2019 Case Laws Income Tax HC

Refund Deduction by HSIDC Deemed Capital Loss, Not Revenue Expenditure, on Capital Asset Acquisition.
January 25, 2019 Case Laws Income Tax HC

Revision u/s 263: Waiver of Interest Leads to No Tax Liability u/s 115JB for Assessee.
January 25, 2019 Case Laws Income Tax AT

Tax Exemption Denied: Assessee Fails to Meet Section 10(26BBB) Conditions for Ex-Servicemen Welfare Corporation Income.
January 25, 2019 Case Laws Income Tax AT

Trust Can Claim Exemption u/s 11 of Income Tax Act to Carry Forward Excessive Deficit.
January 25, 2019 Case Laws Income Tax AT

Taxpayer's Interest Payment Not Deductible u/ss 37(1) or 36(1)(iii) as It Didn't Crystallize This Year.
January 25, 2019 Case Laws Income Tax AT

Taxpayer Can Deduct Interest Paid on Late TDS u/s 37(1) as It's Not Directly Linked to Income Tax.
January 25, 2019 Case Laws Income Tax AT

Disallowance of Expenses for Vehicle Maintenance and Other Costs Due to Personal Use Concerns.
January 25, 2019 Case Laws Customs AT

Vessels Classified Under Customs Tariff Heading 8901 9000 for Navigation with Dynamic Positioning Systems.
January 25, 2019 Case Laws Customs AT

Customs House Agent Penalized for Exporting Prohibited Red Sanders Without Client Verification or Contract Agreement.
January 25, 2019 Case Laws Companies Law HC

Ex-Board Member Must Return Property on Demand or Risk Criminal Breach of Trust Charges Under Company Law.
January 25, 2019 Case Laws Insolvency and Bankruptcy Tri

Operational Creditor's Insolvency Application Rejected Due to Existing Dispute Under Insolvency and Bankruptcy Code Provisions.
January 25, 2019 Case Laws Service Tax AT

Department Cannot Use Extended Limitation Period Due to Unintentional Omission in Service Tax Information.
January 25, 2019 Case Laws Service Tax AT

Receiving Overriding Commission in Indian Currency from Foreign Airlines is Export of Services, Not Subject to Service Tax.
January 25, 2019 Case Laws Service Tax AT

CENVAT Credit Refund Allowed Based on Account Balance, Not Closing Balance in ST-3 Return.
January 25, 2019 Case Laws Service Tax AT

Appellant Liable for Interest on Excess CENVAT Credit Use Beyond 20% Limit, No Penalty or Credit Recovery Ordered.
January 25, 2019 Case Laws Service Tax AT

Power Plant Operations, Including Maintenance, Not Classified as Management, Maintenance, or Repair Services for Tax Purposes.
January 25, 2019 Case Laws Service Tax AT

Partnership Firm Not Liable for Service Tax Under Reverse Charge for Goods Transport Agency Services.
January 25, 2019 Case Laws Central Excise AT

Court Rules Excess Excise Duty Refunds Allowed Without Unjust Enrichment Test in Provisional Assessment Finalizations.
January 25, 2019 Case Laws Central Excise AT

Reversal of CENVAT Credit for Non-Manufacturing Use Not Incorrect; Interest and Penalty Demand Set Aside u/r 14 CCR 2004.
January 25, 2019 Case Laws Central Excise AT

CENVAT Credit on Capital Goods Approved u/r 3 (4) for Mixed Manufacturing of Dutiable and Exempted Goods.
January 25, 2019 Case Laws VAT and Sales Tax HC

Auction Notice Justified: Petitioner Failed to Timely Challenge Assessment Orders Before Auction Notice Issued by Assessing Officer.
January 24, 2019 Case Laws Customs AT

Customs House Agent Misclassifies Imported Burmese Teak as Prohibited Indian Wood; Export Dispute Arises.
January 24, 2019 Case Laws Income Tax AT

Miscellaneous income declared u/s 153A accepted; no penalty u/s 271AAA imposed.
January 24, 2019 Case Laws Income Tax AT

No Capital Gains Tax Without Property Possession Transfer as Per Section 2(47)(v).
January 24, 2019 Case Laws Income Tax AT

Companies with Less Than 75% Revenue from Software Development Excluded as Comparables in Transfer Pricing Assessments.
January 24, 2019 Case Laws Service Tax AT

Charges from non-members by clubs or associations are taxable; mutuality principle doesn't apply. Not limited to post-2011.
January 24, 2019 Case Laws Service Tax AT

Insufficient Penalty Evidence for Service Tax Evasion Allegations; Department Must Prove Intent Under Sub-section (4.

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