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October 17, 2018 Case Laws Income Tax AT

Capital gains from depreciable assets qualify as long-term u/s 54F/54E for tax exemptions on reinvestment.
October 17, 2018 Case Laws Income Tax AT

Notice Issued Beyond Limitations u/ss 201(1) & 201(1A) for TDS u/s 195 is Time-Barred.
October 17, 2018 Case Laws Income Tax AT

No justification for machinery surrender in survey; pressure alleged only for unexplained machine investments.
October 17, 2018 Case Laws Income Tax AT

Transfer Pricing Case: Adjusting Profit Margins for Capacity Utilization Differences to Ensure Fair Comparisons and Tax Compliance.
October 17, 2018 Case Laws Income Tax AT

Court Approves Deduction of Prior Period Expenses When TDS is Paid, If Liability is Crystallized or Ascertained.
October 17, 2018 Case Laws Income Tax AT

Transaction Not Deemed Dividend: Current Account Between Group Concerns Excluded Under IT Act Section 2(22)(e.
October 17, 2018 Case Laws Income Tax AT

Entitlement to Deduction for Interest Income on FDRs u/s 10B of Income Tax Act for Margin Money.
October 17, 2018 Case Laws Income Tax AT

No Penalty Imposed: Lack of Evidence for Personal Expenses Allegation u/s 271(1)(c.
October 17, 2018 Case Laws Income Tax AT

Court Allows Netting Off Interest for Assessee; Overdraft and FD Source Remains Unchanged.
October 17, 2018 Case Laws Income Tax AT

Section 2(22)(e) Deemed Dividend Rule Not Applicable to Trade Balances from Commercial Exigencies, Confirms CBDT.
October 17, 2018 Case Laws Customs AT

Appellant's Gold Smuggling from SEZ Rejected; Commercial Reasons Insufficient for Relief, Risks Undermining SEZ Framework.
October 17, 2018 Case Laws Customs AT

Can prohibited gold and foreign currencies be redeemed after importation without legal procedures? Examining due process implications.
October 17, 2018 Case Laws Service Tax HC

Service Tax Demands Valid Post-GST Transition Due to Section 174(2)(e) Savings Clause in Finance Act 1994.
October 17, 2018 Case Laws Service Tax HC

Finance Act 2015 Amendment: Chit Transactions Now Taxable; Refunds Allowed If No Unjust Enrichment Occurs.
October 17, 2018 Case Laws Service Tax AT

Incorporated Association Wins Refund Claim: Mutuality Principle Exempts Member Services from Service Tax.
October 17, 2018 Case Laws Central Excise HC

Petitioner Misses Three Hearing Dates, Authorities Deny Further Adjournments Citing Natural Justice Principles on March 13, 2018.
October 17, 2018 Case Laws Central Excise AT

Court Rules Optional Charges Excluded from MRP in Central Excise Assessment; No Price Alteration Evidence Found.
October 17, 2018 Case Laws Central Excise AT

CENVAT Credit Allowed: Internal Transfer Memo Accepted for Partial Quantity Movement to Durgapur Unit.
October 17, 2018 Case Laws Central Excise AT

CENVAT Credit Allegations Based on Assumptions Insufficient to Prove Non-Manufacture of Goods by Appellants.
October 17, 2018 Case Laws VAT and Sales Tax SC

ITC is a concession, not a right; available only if statutory conditions are met by the dealer.
October 17, 2018 Case Laws VAT and Sales Tax HC

Court Upholds Higher Tax Rate on Inter-State Sales Due to Late C-Form Submission under CST Act Section 8(2).
October 17, 2018 Case Laws Income Tax AT

Assessee Proves Investor's Identity and Credibility, Avoids Additions for Unexplained Loan in Transaction Case.
October 16, 2018 Circulars Customs

New Guidelines for Handling and Storing Seized Goods: Emphasize Documentation, Secure Storage, and Compliance to Prevent Misappropriation.
October 16, 2018 Case Laws GST HC

Court Rules No Amendments Allowed for Submitted TRAN-1 Declarations in GST Transition Case.
October 16, 2018 Case Laws Income Tax SC

Rajasthan Urban Improvement Trust Not Considered Municipal Committee Under Income Tax Act Section 10(20) Explanation (iii.
October 16, 2018 Case Laws Income Tax HC

Company Challenges Tax Assessment Reopening u/s 148; Debates Over "Change of Opinion" Arise.
October 16, 2018 Case Laws Income Tax HC

Court Upholds Reopening of Assessment u/s 148; Process Complies with Sections 147-153 of Income Tax Act.
October 16, 2018 Case Laws Income Tax AT

TDS Applicability u/s 194C: Legal Action on False Truck Booking Statements and Form 15I Submission to CIT.
October 16, 2018 Case Laws Income Tax AT

Assessing Share Capital: Don't Rely Solely on Investor Companies' Declared Income or Losses for Shareholder Creditworthiness.
October 16, 2018 Case Laws Income Tax AT

Income Tax Deduction Claim Denied u/s 80P Due to Late Submission; Appeal Highlights Process Issue.
October 16, 2018 Case Laws Income Tax AT

Exemption 10(37) Classifies Negotiated Settlement for Urban Agricultural Land as Compulsory Acquisition.
October 16, 2018 Case Laws Income Tax AT

Mark-to-Market Loss Allowed for Forward Contracts in Regular Business, Not Speculative Deals.
October 16, 2018 Case Laws Customs HC

Provisional Assessment Finalized: No Statutory Time Limit, Explanation Requested by Second Respondent Under Project Import Customs.
October 16, 2018 Case Laws Central Excise HC

Court Orders Refund of Education Cess to Petitioner for 2008-2015 Due to Excise Law Exemption Interpretation.
October 16, 2018 Case Laws Central Excise HC

CENVAT Credit Denied for Transport Services from Removal Point to Buyer's Location as Inadmissible to Respondent.
October 16, 2018 Case Laws Central Excise AT

CENVAT Credit Eligible for Insurance Premiums on Employee Compensation Policy as Part of Manufacturing Activity.
October 16, 2018 Case Laws Central Excise AT

Cinders Valuation Case: No Duty Required on Waste Material Clearance, Department's Tariff Demand Overruled.
October 16, 2018 Case Laws Central Excise AT

Duty Rate on Branded Pickles Increased to 16% for Sales Between Feb 2005 and Feb 2006.
October 16, 2018 Case Laws Central Excise AT

Valuation Flexibility for Captive Consumption Under Central Excise: Goods Need Not Exclusively Produce Other Articles.
October 16, 2018 Case Laws Central Excise AT

Refund Claim Filed Timely After Favorable Order; Not Dismissed as Time-Barred.
October 16, 2018 Case Laws VAT and Sales Tax SC

TNVAT Act Section 19(11): 90-Day Limit for Input Tax Credit Claims Upheld, Not Arbitrary or Rights-Infringing.
October 16, 2018 Case Laws VAT and Sales Tax HC

Personal Hearing Mandatory in VAT and Sales Tax Assessments for Fairness and Due Process.
October 15, 2018 Case Laws Income Tax HC

Court Rules BSE Responsible for Security Transaction Tax Refunds, Not Petitioners, in Tax Dispute Case.
October 15, 2018 Case Laws Income Tax HC

Bus Shelter Contract Breach: Assessee Fails to Pay Rs. 4.09 Crores Monthly Concessionaire Fee, Revenue Expenditure Noted.
October 15, 2018 Case Laws Income Tax HC

Section 153(2A) of Income Tax Act mandates 9-month limit for all remand assessments, ensuring uniformity in completion timelines.
October 15, 2018 Case Laws Income Tax AT

Income Reclassified as 'Other Sources' u/s 68 Due to Unsubstantiated Agricultural Claims.
October 15, 2018 Case Laws Income Tax AT

Book Adjustments u/s 115JB Should Be Independent of Calculations in Section 14A, Rule 8D.
October 15, 2018 Case Laws Income Tax AT

Section 69C Additions Upheld: Cash Purchases and Hawala Dealer Bills Confirmed as Valid Evidence.
October 15, 2018 Case Laws Income Tax AT

Inherited Property Gains Are LTCG: Include Previous Owner's Holding Period for Indexation and Section 54EC Benefits.
October 15, 2018 Case Laws Income Tax AT

Court Rules Section 14A Disallowance Must Not Include Essential Corporate Expenses; Rule 8D(2)(iii) Applied Unreasonably.

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