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January 22, 2019 Case Laws Income Tax HC

Assessment Reopening Valid Despite Appellate Order with Substantive Additions Over Initial Protective Additions.
January 22, 2019 Case Laws Income Tax HC

Reassessment Blocked: All Facts Disclosed, AO's Reopening Deemed "Change of Opinion", Explanation 1 Not Applicable.
January 22, 2019 Case Laws Income Tax HC

Interest on Compensation Taxed as 'Income from Other Sources' per Sections 145A(b) and 56(2)(viii) of Income Tax Act.
January 22, 2019 Case Laws Income Tax AT

Court Allows Depreciation and Interest Deductions on Fish Crates, Despite Entire Revenue Classified as Taxable Income.
January 22, 2019 Case Laws Income Tax AT

Assessee Granted Tax Exemption for Promoting Cricket, Not Engaged in Business Activities u/ss 11 and 10(23C)(iv.
January 22, 2019 Case Laws Income Tax AT

Section 48(i) Deduction Permitted for Expenses on Transfer of Indian Subsidiary Shares in Capital Gain Computation.
January 22, 2019 Case Laws Income Tax AT

Appeal Delay for Late Filing Fees u/s 234E Condoned; Intimations Issued u/s 200A Accepted.
January 22, 2019 Case Laws Income Tax AT

Penalties u/s 271AAB apply only to cash found in searches; others removed as not undisclosed income.
January 22, 2019 Case Laws Income Tax AT

Decline in Gross Profit Rate Alone Doesn't Justify Rejection of Books; Section 145(3) Requires Specific Conditions.
January 22, 2019 Case Laws Customs AT

Assessing Officer's Rejection of Declared Value Without Payment Certificate Deemed Unsustainable in Import Valuation Case.
January 22, 2019 Case Laws Customs AT

Royalty Charges Must Be Added to Import Valuation u/r 9(1)(c) and Rule 10(1)(c) Based on Agreement Terms.
January 22, 2019 Case Laws Customs AT

Coconut Oil Import Allowed Under Advance License; No Restrictions on Raw Oil or Emphasis on License Percentage Range.
January 22, 2019 Case Laws Customs AT

Court Rules Rejection of Declared Transaction Value for Imported Goods by Adjudicating Authority as Erroneous.
January 22, 2019 Case Laws Customs AT

"Before Making the Shipment" Means Before First Export, Not Initial Raw Material Import for Advance Authorization.
January 22, 2019 Case Laws Service Tax AT

Appellant Eligible for Cash Refund of Unutilized CENVAT Credit for Export Services Provided Through Technical Testing and Analysis.
January 22, 2019 Case Laws Service Tax AT

Penalties for Continuous Service Tax Defaults: Section 76 Applies to Late Payments, Not Section 78.
January 22, 2019 Case Laws Service Tax AT

Reverse Charge Mechanism u/s 66A: No Penalty Imposed, Extended Limitation Period Not Applicable, Revenue Neutral Process.
January 22, 2019 Case Laws Service Tax AT

Penalties Waived in Retreading Service Tax Case Due to Differing Interpretations; Section 80 Invoked for Relief.
January 22, 2019 Case Laws Service Tax AT

No Interest on Unused, Inadmissible CENVAT Credit for Capital Goods Mistakenly Availed Beyond Permissible Limit.
January 22, 2019 Case Laws Service Tax AT

Service Tax Demand Clarification Request Ignored; Extended Tax Assessment Period Cannot Be Invoked Due to Compliance.
January 22, 2019 Case Laws Central Excise HC

Settlement Application Denied Due to Incomplete Disclosure; Full Disclosure is a Continuing Legal Obligation.
January 22, 2019 Case Laws Central Excise AT

CENVAT Credit Eligibility on Agent Commission: Rule 2(l) of 2004 Rules May Apply Retrospectively, Affecting Business Claims.
January 22, 2019 Case Laws VAT and Sales Tax HC

Bank Account Attachment Unjustified Under Gujarat VAT Act Sec 45(7) When Funds Don't Belong to Petitioner.
January 21, 2019 Case Laws GST HC

Valuation of Motor Vehicles: Tax Collected at Source u/s 206C to be Clarified Post Writ Petition Resolution.
January 21, 2019 Case Laws GST AAR

Tile Adhesive and Grout Classified Under Entry 24, Schedule IV, Notification No. 1/2017, Subject to 28% GST Rate.
January 21, 2019 Case Laws Income Tax HC

Third Installment Delay in Income Declaration Scheme 2016: No Extensions Allowed for Tax Payment Deadlines.
January 21, 2019 Case Laws Income Tax HC

Unutilized MODVAT credit and advance excise duty payments in PLA qualify for deduction u/s 43B.
January 21, 2019 Case Laws Income Tax AT

SEZ Act Overrides Income Tax Act: Section 10AA Exemption Granted for Sales Between SEZ Units.
January 21, 2019 Case Laws Income Tax AT

School Run by Sanatam Dharma Paracharak Sabha Granted Tax Exemption u/s 10(23C)(vi) for Educational Purposes.
January 21, 2019 Case Laws Income Tax AT

Taxpayer Accepts Addition u/s 68B Despite Legal Stance; Transaction Lacks Consideration, Not a Sale.
January 21, 2019 Case Laws Customs HC

Settlement Commission Can't Rule on Seized Gold; Applicant Must Prove It's Smuggled Per Section 123(2).
January 21, 2019 Case Laws Customs HC

Customs Authorities Cannot Mandate Guaranteed Remittance for Aircraft Re-export; No RBI Exemption Required.
January 21, 2019 Case Laws Customs HC

Appellant Wins Right to 4% Special Additional Duty Refund on Identical Goods Sales in Multiple Appeals.
January 21, 2019 Case Laws Customs AT

Refund Requested for Excess Customs Duty on Self-Assessed Entry Without Dispute Over Goods Classification or Valuation.
January 21, 2019 Case Laws Companies Law HC

Provisional Liquidator Appointed in Winding-Up Case Due to Minor Payment Glitches; No Evidence of Work Non-Completion.
January 21, 2019 Case Laws FEMA AT

Stay Granted on FEMA Penalty: Enforcement Directorate Lacked Jurisdiction in Google Ireland-India Agreement Case u/s 6(3)(d.
January 21, 2019 Case Laws Service Tax AT

Development Fee at IGI Airport Not Subject to Service Tax, Ruled Outside 'Airport Services' Scope.
January 21, 2019 Case Laws Service Tax AT

CENVAT Credit Refund Time Limit Tied to End of Quarter When FIRC Received, Rule 5, Cenvat Rules.
January 21, 2019 Case Laws Service Tax AT

Services Performed in India Qualify as Exports if Recipient is Abroad, per Export of Service Rules, 2005.
January 21, 2019 Case Laws Central Excise AT

Valuation Dispute: Are Appellant Company and M/s AETC Related Parties u/r 9 Despite Partner Relations?
January 21, 2019 Case Laws Central Excise AT

Court Rules Unutilized Cenvat Credit Must Be Refunded as Duty After Factory Closure, Not Treated Separately.
January 21, 2019 Case Laws Central Excise AT

Court Confirms Duty Demand on Price Variation Clause Under Central Excise; No Penalty Due to E-1 Return Disclosure.
January 21, 2019 Case Laws Central Excise AT

Court Rules: Third-Party Documents Insufficient to Prove Clandestine Removal of MS Ingots Without Conclusive Evidence.
January 21, 2019 Case Laws Income Tax HC

Court Rules Writ Petition Challenging Section 142(1) Notice on Gurudwara Charity Box Donations Not Maintainable.
January 21, 2019 Case Laws Income Tax AT

Assessee Exempt from Deducting TDS u/s 194C Due to Role as Intermediary Without Direct Contractual Relationship.
January 21, 2019 Case Laws VAT and Sales Tax HC

Penalty Upheld for Misuse of Form-C u/s 10(A) of Central Sales Tax Act for Importing Unrelated Goods.
January 19, 2019 Case Laws Income Tax HC

No Penalty Imposed u/s 271D Due to Lack of Loan or Advance as Required by Section 269SS.
January 19, 2019 Case Laws Income Tax AT

Transfer Pricing: Comparable Selection Must Be Evaluated Individually, Not Automatically Excluded in Future Cases.
January 19, 2019 Case Laws Income Tax AT

Interest Income from Co-op Society Investments Eligible for Tax Deduction u/s 80P(2)(a)(i) of Income Tax Act.
January 19, 2019 Case Laws Customs HC

EOU Imports Brass Scrap Duty-Free; Segregated Foreign Material Not Subject to Customs Duty Per Notification No. 52/2003-Cus.

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