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Showing 43101 to 43150 of 78728 Records

1 ....859 860 861 862863864 865 866 867........ 1575

October 23, 2018 Case Laws Income Tax AT

Penalty Upheld: Late Filing of Undisclosed Income Return u/s 271AAB Violates Section 139(1) Deadline.
October 23, 2018 Case Laws Income Tax AT

Cricket Academy Contributions Allowed as Revenue Expenditure, Not Capital, Due to Direct Business Interest.
October 23, 2018 Case Laws Customs HC

Proving Proper Declaration Prevents Gold Confiscation; Theft Proceedings Possible Under IPC, But Gold Not Smuggled Goods.
October 23, 2018 Case Laws Customs HC

Court Rules EDC Import Proforma Not Statutory; Impacts Customs Law Interpretation Under Insecticides Act.
October 23, 2018 Case Laws Customs HC

Indus Denied Stay in Customs Case Due to Judicial Precedent, While Others Granted Relief on Similar Issues.
October 23, 2018 Case Laws Customs AT

Customs Valuation: LME Prices Are Indicative, Not Definitive, for Import Value Enhancement Based on NIDB Data.
October 23, 2018 Case Laws Central Excise AT

CENVAT Credit Case: No Duty or Credit Reversal Required for By-Products from Sep 2014 to Mar 2016.
October 23, 2018 Case Laws VAT and Sales Tax HC

Court Examines if Out-of-State Goods Transport is a Central Sale Under VAT; Importance of Form-C Highlighted.
October 22, 2018 Circulars Insolvency and Bankruptcy

Insolvency Professionals Must Use Registered Valuers for IBC 2016 Valuations, No Exceptions Allowed.
October 22, 2018 Case Laws GST AAR

Applicant Eligible for Full Input Tax Credit on Taxable Services in Road Construction Under CGST Act Section 16(1.
October 22, 2018 Case Laws GST AAR

GST Applicability on Washed Away or Cancelled Contracts: Taxable or Not? Insights on Forward Contract Obligations.
October 22, 2018 Case Laws GST AAR

Pollution Under Control Certificates for vehicles taxed under residual entry, not SAC 9991, with 18% GST rate.
October 22, 2018 Case Laws GST AAR

Advance Payment for Villa Sale Taxed at 12% Under GST Act Before Completion Certificate Issuance.
October 22, 2018 Case Laws GST AAR

GST Exemption on Charges for Cold Storage of Fresh Poultry Eggs from Animal Rearing or Poultry Farming.
October 22, 2018 Case Laws GST AAR

Partners' Share Activity Classified as Service Supply Under CGST and TGST Act, 2017.
October 22, 2018 Case Laws GST HC

Goods Detained Over Invalid E-Way Bill; Release Possible with Bond After Part-B Upload Fails to Correct Issue.
October 22, 2018 Case Laws Income Tax HC

Tribunal Lacks Authority to Use Self-Created Formula for Income Estimation, Must Follow Established Legal Procedures.
October 22, 2018 Case Laws Income Tax HC

Retrospective Application of Provisos in Sections 40(a)(ia) and 201(1) of Income Tax Act from April 1, 2005.
October 22, 2018 Case Laws Income Tax HC

Income from quick share sales, held mainly under a week, classified as business income, not capital gains.
October 22, 2018 Case Laws Income Tax HC

Appellant Claims High Court Overlooked Income Declaration Scheme 2016 Clauses; Repeated Filings Misuse Court Process.
October 22, 2018 Case Laws Income Tax HC

Corrigendum Orders Can't Fix Non-Compliance with Section 144-C of Income Tax Act; Section 292B Inapplicable for Revenue Errors.
October 22, 2018 Case Laws Income Tax AT

Assessee Denied Deduction u/s 80P(2) Due to Operations Spanning Multiple Taluks, Violating Clause 80P(4) Criteria.
October 22, 2018 Case Laws Income Tax AT

Disallowance of Commission and Incentives Lacks Evidence, Based on Speculation Without Adverse Material by Assessing Officer.
October 22, 2018 Case Laws Income Tax AT

No Penalty Imposed u/s 271AAA for Assessee Who Surrendered Income Without Specific Query on Income Source.
October 22, 2018 Case Laws Income Tax AT

TPO Incorrectly Assumes No Expense Allocation to Homebase Segment; Appellant Provided Details, No Additions Made.
October 22, 2018 Case Laws Income Tax AT

Assessee Can Offset Speculation Loss Against Delivery-Based Profit u/s 73 of Income Tax Act.
October 22, 2018 Case Laws Income Tax AT

Loan Funds Misused: High-Interest Loans Transferred to Group Concerns at Lower Rates, Section 36(1)(iii) Addition Confirmed.
October 22, 2018 Case Laws Income Tax AT

Choosing the Most Appropriate Method for Arm's Length Price: CUP vs. TNMM in Transfer Pricing, Rule 10B(1)(a)(i.
October 22, 2018 Case Laws Income Tax AT

Interest from Surplus Funds Not Added to Income, Deducted from Pre-Operative Expenses Instead.
October 22, 2018 Case Laws Income Tax AT

Section 10AA Tax Deductions Apply to Trading Activities Involving Import for Re-export, Per Rule 76 of SEZ Rules 2006.
October 22, 2018 Case Laws Income Tax AT

Assessee Can Claim Deduction u/s 10B Without Subtracting Partner Interest and Remuneration in Income Tax Calculations.
October 22, 2018 Case Laws Income Tax AT

Section 56(2)(vii)(b)(ii) Income Tax Act: No application to property transactions completed in the preceding year.
October 22, 2018 Case Laws Income Tax AT

Factory Shed Sale Exempt u/s 54F: Long-Term Asset Status Overrides Short-Term Gain Classification.
October 22, 2018 Case Laws Income Tax AT

No TDS required u/s 192 if no perquisites paid; assessee company not in default for non-deduction.
October 22, 2018 Case Laws Income Tax AT

Assessee Must Deduct Tax at Source on Premiums to Non-Resident Reinsurers u/s 40(a)(i) of Income Tax Act.
October 22, 2018 Case Laws Income Tax AT

Section 56(2)(viib) Examined: No Additions for Share Application Money in Family Arrangement, Corporate Veil Intact.
October 22, 2018 Case Laws Income Tax AT

Unexplained Gifts: No Extra Income Added Without Incriminating Material Found in Section 153A Search Assessment.
October 22, 2018 Case Laws Income Tax AT

Taxpayer Denied Deduction Due to 31-Day Late Filing; Compliance with Section 80AC Required for Section 80IA Benefits.
October 22, 2018 Case Laws Customs HC

Court Allows Garnet Export if Petitioner Proves Legal Sourcing of Beach Sand Minerals.
October 22, 2018 Case Laws FEMA AT

Appeals Dismissed for Delay u/s 19 of FEMA Due to Insufficient Cause for Several Years' Delay.
October 22, 2018 Case Laws Indian Laws HC

Cheque Dishonor Case u/s 139 Highlights Need for Leniency for Female Accused While Balancing Complainant's Interests.
October 22, 2018 Case Laws Service Tax AT

Revenue's Show Cause Notices for Differential Tax Demand Exceed Authority; Reassessing Already Reassessed Periods.
October 22, 2018 Case Laws Central Excise HC

High Court Can Hear Appeals on Central Excise and Customs Act Tribunal Orders; Must File Based on Dispute Location.
October 22, 2018 Case Laws Central Excise HC

Tribunal Rules No Cash Refund for Unused Education Cess Credits for Appellant Under Tax Regulations.
October 20, 2018 Case Laws GST AAR

GST Applies to Sale of Under-Construction Commercial Property as 'Supply of Service' per CGST Act, Schedule II, Clause 5(b).
October 20, 2018 Case Laws GST AAR

GST Rate Cut: Electrical Wiring Harness Now 18% Under HSN 85443000 Since Nov 15, 2017.
October 20, 2018 Case Laws GST AAR

Input Tax Credit Allowed for CGST and SGST on Brokerage for Renting Property; Can Offset Output Tax Payable.
October 20, 2018 Case Laws GST AAR

Plastic Agricultural Seedling Trays Classified Under CTH 39269099; Subject to 9% CGST and 9% SGST Rates.
October 20, 2018 Case Laws GST AAR

Event Management Support in Goa for Maharashtra Entity: 18% IGST u/s 12(7)(i) for Interstate Services.
October 20, 2018 Case Laws GST AAR

Solar Power Plant Contract Classified as "Works Contract Services" Under SAC 9954; Subject to 18% IGST or 9% CGST/SGST.

1 ....859 860 861 862863864 865 866 867........ 1575

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