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January 7, 2019 Case Laws Income Tax AT

Tax Exemptions Granted for Charitable Activities u/ss 10(23C)(vi) and 11; No Evidence of Personal Use Found.
January 7, 2019 Case Laws Income Tax AT

Section 68: Unexplained Cash Deposits Invalid if No Business Books Kept by Assessee.
January 7, 2019 Case Laws Income Tax AT

No TDS Deduction Needed for Demurrage Payments to Foreign Shipping Firms u/s 194I of Income Tax Act.
January 7, 2019 Case Laws Customs AT

Gold Bars Not Proven Smuggled; Section 123 of Customs Act Presumption Inapplicable.
January 7, 2019 Case Laws Service Tax AT

Tax Non-Payment Case: No Evidence of Deliberate Suppression by Appellant, Burden of Proof Not Met by Department.
January 7, 2019 Case Laws Central Excise AT

Bilas Pan Sughandh classified under tariff heading 2106 9070 as 'churan for pan', not 2008 9999.
January 7, 2019 Case Laws Central Excise AT

Bearings for Windmills Exempt from Central Excise Under Serial No. 332, Classified as Integral Parts Regardless of Use Location.
January 7, 2019 Case Laws Central Excise AT

CENVAT Credit Reversal: Rule 11(3) Only Applies to Inputs, Not Input Services or Capital Goods. Credit Remains Intact. (3.
January 7, 2019 Case Laws Central Excise AT

Clandestine Removal Demand Invalid Without Cross-Examination or Corroboration of Retracted Statements in Spiral Notebook.
January 7, 2019 Case Laws Central Excise AT

Restaurant Faces Duty Demand for Bread, Pastry, Cakes, and Biscuits Under Central Excise Laws; In-House Food Exempted.
January 7, 2019 Case Laws Central Excise AT

Gad, sludge, acid oil, and spent earth classified as waste, exempt from excise duty under Notification No. 89/95-CE.
January 5, 2019 Case Laws Income Tax HC

Authorities Justified in Reopening Assessment Due to Specific Information and Sufficient Material for Notice Issuance.
January 5, 2019 Case Laws Income Tax HC

Penalty u/s 271B Waived: Reasonable Cause for Delay in Filing Audit Report Accepted by Tribunal.
January 5, 2019 Case Laws Income Tax HC

Profit from Agricultural Land Sale Not Automatically Business Income Due to High Profit.
January 5, 2019 Case Laws Income Tax AT

Claimants Must Prove Industrial Expansion for Deduction on Share Issue Costs u/s 35D.
January 5, 2019 Case Laws Income Tax AT

Court Rules Assessee's LTCG Transactions Genuine; Rejection of Section 10(38) Exemption Claim Unjustified u/s 68.
January 5, 2019 Case Laws Income Tax AT

Sponsoring Doctors' Overseas Tours: Automatic Disallowance Not Justified by Similar Case Rulings.
January 5, 2019 Case Laws Income Tax AT

Capital Gain Tax Not Applicable: No Consideration or Possession Transferred u/s 2(47) of Income Tax Act.
January 5, 2019 Case Laws Income Tax AT

Interest Charged u/s 234B for Non-Payment of Advance Tax After Section 147 Assessment for Unexplained Income.
January 5, 2019 Case Laws Income Tax AT

Cheques Found in Section 133A Survey Unusable for Tax Additions After Six-Month Validity Expires.
January 5, 2019 Case Laws Customs AT

Declared Value Accepted: Relationship Between Supplier and Respondent Didn't Influence Price Under Customs Valuation Rules.
January 5, 2019 Case Laws Customs AT

Revenue Authority's Denial of Exemption for Water Supply Project Deemed Unjustified; Project Meets All Criteria.
January 5, 2019 Case Laws Service Tax AT

Entry and toll fees for vessel-related goods and persons fall under Port Service for service tax.
January 5, 2019 Case Laws Service Tax AT

SEZ Units Can Claim Service Tax Refunds Without Pre-Approved Service List; Boosting Business Operations Flexibility.
January 5, 2019 Case Laws Service Tax AT

VCES Benefit Granted Despite Late Payment Due to Technical Issue with CBEC's Online System.
January 5, 2019 Case Laws Central Excise HC

Penalty Imposed for Fraudulent CENVAT Credit Claims u/r 26 of Central Excise Rules.
January 5, 2019 Case Laws Central Excise AT

Mixed Fuel Oil Unfit for Motor Spirit Classification Under Central Excise Headings 2710.99 or 2710 19 90 Due to Testing Gaps.
January 5, 2019 Case Laws Central Excise AT

Appellant Granted CENVAT Credit After Revenue Fails to Respond to Common Registration Application for Project Imports.
January 5, 2019 Case Laws Central Excise AT

CENVAT Credit Valid with Duty-Paying Invoices from Govt Coal Companies; No Presumption of Suppression or Collusion.
January 5, 2019 Case Laws Central Excise AT

Dispute Over CENVAT Credit: Commissioner Rules Port as 'Place of Removal' for Forwarding and Cargo Handling Services.
January 5, 2019 Case Laws Central Excise AT

CENVAT Credit Approved for Construction of Staff Colony: Direct Connection to Business Operations Established.
January 5, 2019 Case Laws VAT and Sales Tax HC

Concessional Tax Rate under CST Act Applies to Inter-State Goods for Mining; Also Valid under GST Regime.
January 5, 2019 Case Laws VAT and Sales Tax HC

Mismatch in Input Tax Credit Requires Inquiries and Opportunity to Explain Discrepancies; Web Report is Just a Reference.
January 5, 2019 Case Laws VAT and Sales Tax HC

Assessing Officers must detail invoice-by-invoice info for input tax credit mismatches as per Circular directives.
January 5, 2019 Case Laws Income Tax AT

Cash Loan Penalty Exemption for Transactions with Near Relatives u/s 271D and 269SS Explained.
January 4, 2019 Circulars DGFT

DGFT Simplifies Procedures for Redemption Requests Under Advance and EPCG Authorizations to Enhance Efficiency and Transparency.
January 4, 2019 Circulars Customs

Amendment to Handbook of Procedures 2015-2020: Key Update on Customs Regulations in Paragraph 2.54 (d)(v)(iv).
January 4, 2019 Case Laws Income Tax HC

Tax Assessment Reopening: Four-Year Limit Without Exception for Court-Ordered Delays u/s 149.
January 4, 2019 Case Laws Income Tax HC

Tax Exemption Available u/s 54F for Investing Capital Gains in Residential Property, Even if Incomplete.
January 4, 2019 Case Laws Income Tax AT

Signage Income from Tenants Classified as 'Income from House Property' for Tax Purposes.
January 4, 2019 Case Laws Income Tax AT

Bank Escapes Penalty for Not Deducting TDS on Foreign Travel LFC Due to Reasonable Cause u/s 273B.
January 4, 2019 Case Laws Income Tax AT

Director's Cash Loans Exceed Rs. 20,000, Violating Section 269SS; No Penalty u/s 271D Due to Re-deposit.
January 4, 2019 Case Laws Customs HC

Regulation 22 Supersedes Regulation 21 in Customs House Agents Licensing; Ensures Uninterrupted Business Operations for CHAs.
January 4, 2019 Case Laws VAT and Sales Tax HC

Validity of Assessment Order Challenged Due to Suspected Bogus C-Forms; Origin of Suspicion Irrelevant Under VAT and Sales Tax Rules.
January 3, 2019 Circulars Customs

Guidelines Issued to Improve IGST Export Refund Claims, Streamline Processes, and Minimize Delays for Exporters.
January 3, 2019 Circulars SEBI

SEBI Mandates Physical Settlement of Stock Derivatives to Enhance Market Integrity and Curb Speculative Trading
January 3, 2019 Case Laws Income Tax HC

Charitable Exemption Denied: AO Should Limit Denial to Investments Violating Section 11(5) of Income Tax Act.
January 3, 2019 Case Laws Income Tax AT

BGIL Employee Services Deemed Routine, Not 'Technical Services' Under India-UK DTAA, No TDS Under Sec 195.
January 3, 2019 Case Laws Income Tax AT

Valuation of Shares u/r 11U(a) and Rule 11UA(2): Auditor's Certificate Alone Doesn't Validate Share Value.
January 3, 2019 Case Laws Income Tax AT

Court Confirms Income Additions Due to Lack of Evidence for Crop Sales by Assessee, Including Agricultural Income.

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