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Showing 43051 to 43100 of 78728 Records

1 ....858 859 860 861862863 864 865 866........ 1575

October 24, 2018 Case Laws Income Tax AT

Unabsorbed Depreciation Can Offset Long-Term Capital Gains Even with Late Filing, Section 32(2) Prevails Over Section 139(1.
October 24, 2018 Case Laws Income Tax AT

Arm's Length Price Unaffected by Business Tools If Functions and Filters Are Consistent for Tax Comparability.
October 24, 2018 Case Laws Income Tax AT

Administrative Services Not Classified as "Fees for Technical Services" u/s 9(1)(vii) or India-South Africa Tax Treaty.
October 24, 2018 Case Laws Income Tax AT

Section 80IC: Assembling Watch Parts Qualifies as Manufacturing for Income Tax Deduction Eligibility.
October 24, 2018 Case Laws Customs AT

Transaction Value Rejected; NIDB Data Not Mandatory, Lacks Evidence for Officer's Doubt Under Relevant Rules.
October 24, 2018 Case Laws Service Tax AT

Appellant's Deliberate Service Tax Shortfall Due to Rate Increase Leads to Confirmed Demand for Outstanding Payment.
October 24, 2018 Case Laws Service Tax AT

Cash Refund of CENVAT Credit Approved for Export of Performance-Based Services, Including Technical and Consultancy Work.
October 24, 2018 Case Laws Service Tax AT

Appellant Gains Entitlement to Service Tax Rebate Due to Retrospective Amendments, Overturning Initial Adjudicating Authorities' Decision.
October 24, 2018 Case Laws Service Tax AT

CENVAT Credit Allowed for Re-Insurance Input Services Due to Nexus with Output Service, Aligns with Statutory Obligations.
October 24, 2018 Case Laws Service Tax AT

Educational Institute Exempt from Service Tax; Not a Commercial Training Center per Section 65(27) of Finance Act.
October 24, 2018 Case Laws Central Excise AT

Flexible Plastic Hollow Corrugated Board Confirmed Under Heading 3916; Exemption Benefits Secure Under Central Excise Tariff Act, 1985.
October 24, 2018 Case Laws GST AAR

EOT Grab Cranes in Waste to Energy Plants Classified Under Sl. No 234, Schedule I with 5% IGST Rate.
October 24, 2018 Case Laws GST AAR

Inter-state transfers of rented, leased, or hired medium heavy-duty cranes are taxable under GST without usage rights transfer.
October 24, 2018 Case Laws GST HC

Court to Reconsider Petitioners' Claim on Failed GST TRAN-1 Filing Due to Server Error, Input Tax Credit at Stake.
October 24, 2018 Case Laws GST HC

Court Directs Petitioner to Submit Representation on GST Impact for Pre-July 1, 2017 Railways Contracts.
October 24, 2018 Case Laws GST HC

Seizure of Goods u/s 129(1) Deemed Illegal Due to Lack of Transaction Declaration Form, Penalty Inapplicable.
October 24, 2018 Case Laws GST HC

Seizure Order Invalidated: E-way Bill Not Mandatory Before March 31, 2018; Section 129(1) & 129(3) Set Aside.
October 24, 2018 Case Laws GST HC

Goods and Vehicle Detained Over E-way Bill Issue; Discrepancy in Order Timing Raises Concerns of Malintent.
October 24, 2018 Case Laws Income Tax HC

Interest Income from FDRs and NSCs Classified as Business Income, Not Other Sources, Part of Total Business Receipts.
October 24, 2018 Case Laws Income Tax AT

Tax Deduction Dispute on Interest Payments to NBFC u/s 194A, Verification Ordered by Assessing Officer.
October 24, 2018 Case Laws Income Tax AT

Mandatory Penalty for Late TDS Returns u/s 272A(2)(k); Possible Waiver with Reasonable Cause per Section 273B.
October 24, 2018 Case Laws Income Tax AT

Charitable Exemption u/s 11 Stands Despite Rejection of Previous Approval u/s 10(23C)(vi).
October 24, 2018 Case Laws Income Tax AT

Assessment Officer Can't Dictate Business Cash Use; CIT(A) Approves Accounting Method u/s 68, No Income Additions Needed.
October 24, 2018 Case Laws Customs AT

Customs Commissioner in Noida Lacked Authority to Adjudicate Mis-Declared SEZ Import Case Involving Three Consignments.
October 24, 2018 Case Laws Indian Laws HC

Trial Judge's Error Overlooked in Cheque Dishonor Case; Conviction Affirmed Without Addressing Mistake by Appeal Judge.
October 24, 2018 Case Laws Service Tax AT

Commissioner (Appeals) Must Issue De Novo Order, Consider Facts and Grounds, and Provide Hearing Opportunity.
October 24, 2018 Case Laws Service Tax AT

Authorities Overlooked ST-3 Returns, Relied Only on Finance Act Section 66D(3), Leading to Record Error.
October 24, 2018 Case Laws Service Tax AT

Court Rules Scholarships Excluded from Taxable Service Valuation; Demand Overturned.
October 24, 2018 Case Laws Central Excise AT

SEZ Unit Denied Refund Claim for Benefits Before Official Designation; Benefits Apply Post-SEZ Status Only.
October 24, 2018 Case Laws Central Excise AT

Appellant Can Choose Between 0% or 4% Duty Notifications; Denial of Credit Deemed Unjustified.
October 24, 2018 Case Laws Central Excise AT

Appellant's Intentional Non-Compliance with Excise Laws Highlights Consequences of Evading Tax Responsibilities Under Excise Regulations.
October 24, 2018 Case Laws Central Excise AT

Show Cause Notice Invalid: Amendments via Corrigendum and Revenue Neutrality Make Extended Limitation Period Unsustainable.
October 24, 2018 Case Laws Wealth-tax HC

Royal Buggy Exempt as 'Work of Art' Under Wealth Tax Act, Tribunal Erred with Outdated Judgment.
October 23, 2018 Notifications Insolvency and Bankruptcy

India Updates Liquidation Process: New Timelines, Reporting Rules, and Liquidator Roles Under 2018 Amendment Regulations.
October 23, 2018 Notifications Insolvency and Bankruptcy

Insolvency Board 2018 Regulations Ensure Transparency, Stakeholder Engagement in Drafting and Finalizing Bankruptcy Rules in India.
October 23, 2018 Notifications GST

Handicraft Suppliers Exempt from GST Registration for Inter-State Sales, Must Generate E-Way Bill for Transport.
October 23, 2018 Case Laws GST HC

Goods Transported with Expired E-Way Bill Due to Delays; ASTO Ordered to Reassess Detention Case.
October 23, 2018 Case Laws GST HC

Court Halts Bank Guarantee Invocation for 3 Months, Allows Petitioner Time to Appeal for Statutory Remedy.
October 23, 2018 Case Laws Income Tax HC

Reopening an assessment u/s 147 needs a Section 143(2) notice, dependent on assessee's return submission.
October 23, 2018 Case Laws Income Tax HC

Reopening Assessments u/s 148 and Special Auditor Appointments: Grounds for Challenge and Rebuttal in Assessment Process.
October 23, 2018 Case Laws Income Tax AT

AO to Estimate 30% Profit on Bogus Capital Goods Purchases; Depreciation Allowed on Capitalized Portion at Prescribed Rates.
October 23, 2018 Case Laws Income Tax AT

Receivables Over 180 Days Not Automatically International Transactions, Says TPO Decision Lacks Justification.
October 23, 2018 Case Laws Income Tax AT

Mutual Fund Redemptions Taxed as Capital Gains, Not Business Income, Regardless of Holding Period.
October 23, 2018 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) Order Overturned Due to Incorrect Assumption on Taxpayer's Intent to Appeal.
October 23, 2018 Case Laws Income Tax AT

AO Must Assess Compliance with Trust's Object Clause and Section 13 Violations Before Granting Section 11 Exemption.
October 23, 2018 Case Laws Income Tax AT

Tax Deduction at Source Mandatory Despite Income Recipient's Subcontracting and Their Own TDS Deductions.
October 23, 2018 Case Laws Income Tax AT

Property Sale Proceeds Not Deemed Dividend Under Income Tax Act Section 2(22)(e.
October 23, 2018 Case Laws Income Tax AT

Court Overturns AO's Denial of Deductions and Exemptions; No Evidence of Profit Motive in Charitable Activities Found.
October 23, 2018 Case Laws Income Tax AT

TDS Application u/s 195: Expenses for PE Business Allowed, No TDS on Salaries per India-Mauritius DTAA.
October 23, 2018 Case Laws Income Tax AT

Incentive Trip to Thailand for Sales Targets Not Subject to TDS u/s 194H; Classified as Additional Benefit.

1 ....858 859 860 861862863 864 865 866........ 1575

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