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Showing 45151 to 45200 of 78694 Records

1 ....900 901 902 903904905 906 907 908........ 1574

June 25, 2018 Case Laws Income Tax HC

Taxable Income Calculation Error: Project Expenses Misclassified as Capital Expenditure, Corrected to Revenue Expenditure by AO.
June 25, 2018 Case Laws Income Tax HC

Court Rules Sum Not a Deemed Dividend u/s 2(22)(e) of Income Tax Act; Part of Mutual Account Transactions.
June 25, 2018 Case Laws Income Tax AT

Penalty for Late e-TDS Filing u/s 272A(2)(k) Upheld; Staffing Issues Not Justified for Delay.
June 25, 2018 Case Laws Income Tax AT

Taxpayer's Explanation of Cash Deposits From Traveler Cheques Must Be Considered Before Dismissal.
June 25, 2018 Case Laws Income Tax AT

Interest from Bank Fixed Deposits Complying with Section 11(5) is Tax-Exempt u/s 11; Section 2(15) Proviso Not Applicable.
June 25, 2018 Case Laws Income Tax AT

Income from Vessel Supply for Mineral Oil Activities Taxed u/s 44BB of Income Tax Act.
June 25, 2018 Case Laws Income Tax AT

Income Tax Assessment Proceedings Invalid Due to Backdated Satisfaction Note u/s 158BD Quashed.
June 25, 2018 Case Laws Customs AT

Duty-Free Goods Diversion in 100% EOU: Confiscation and Penalty Invalid When Duty Recovery Legitimacy is Questioned.
June 25, 2018 Case Laws Customs AT

Lead Concentrate Import Classification Under Code 26070000: Waste and Scrap in Powder Form.
June 25, 2018 Case Laws Central Excise AT

Goods like books, magazines, and stationery fall under Chapter Heading 49.01 for central excise classification.
June 23, 2018 Case Laws GST AAR

Company Must Pay GST on Non-Tariff Charges Recovered from Customers; No Exemption Allowed.
June 23, 2018 Case Laws GST AAR

Company's Service Classified as "Rental of Non-Residential Property" Under SAC 9972, Subject to 18% GST Rate.
June 23, 2018 Case Laws Income Tax HC

Section 80IB Deduction Allowed for Pre-Amendment Flat Sales to Family Members in Housing Project.
June 23, 2018 Case Laws Income Tax HC

Amended Income Tax Act Section 281: Mens Rea Not Considered in Recovery; Assessee Must Prove Case in Civil Court.
June 23, 2018 Case Laws Income Tax AT

Scrap Sales from Building Repairs to Offset Asset Value, Not Taxed as Income.
June 23, 2018 Case Laws Income Tax AT

Rental Income from Directors Taxed as House Property, Not Business Income, Due to Lack of Business Activity.
June 23, 2018 Case Laws Income Tax AT

Reassessment Proceedings Nullified as Initiated After Four Years Without Evidence of Rs. 1 Lakh Income Escape.
June 23, 2018 Case Laws Income Tax AT

Section 153A: Revenue Must Prove Undisclosed Income; AO's Addition u/s 68 Deleted for Lack of Evidence.
June 23, 2018 Case Laws Companies Law HC

NCLT Lacks Authority Over High Court in Insolvency Cases; Winding-Up Jurisdiction Remains with High Court Under IBC 2016.
June 23, 2018 Case Laws Customs AT

Appellant Denied DFIA Scheme Benefits Under Notification No. 40/2006-Cus for Failing to Provide Required Use Certificate.
June 23, 2018 Case Laws Service Tax HC

Voluntary Compliance Entitlement Scheme Denied for Unregistered, Untaxed Service; Discovery Precludes Post-Discovery Compliance Claims.
June 23, 2018 Case Laws Service Tax AT

Reverse Tax Levy u/s 66A Only Applies to Taxable Services; Royalty Demand Unjustified Without Valid Tax Basis.
June 23, 2018 Case Laws Service Tax AT

Rebate from Postal Department Under Business Auxiliary Services Not a Commission for Promoting Services.
June 23, 2018 Case Laws Service Tax AT

Interior Decoration Service Provider's Registration Delayed, Service Tax Demand Not Upheld by Department.
June 23, 2018 Case Laws Central Excise AT

Tinting Paints Deemed Manufacturing Activity per Case Law on Central Excise Standards; Appellant's Process Qualifies as Manufacturing.
June 23, 2018 Case Laws Central Excise AT

Iron and Steel Manufacturer Not Required to Reverse 50% CENVAT Credit, Unlike Banking Companies.
June 23, 2018 Case Laws Central Excise AT

Converting Jumbo Paper Rolls into Tissue Products Confirmed as Manufacturing Process; Duty Demand Upheld.
June 22, 2018 Act Rules Companies Law

Amendments to Section 89 of the Companies Act 2013 on beneficial interest in shares effective May & June 2018.
June 22, 2018 Circulars Customs

Customs Update: New Guidelines for Stuffing and Sealing Reefer Containers to Boost Efficiency and Security.
June 22, 2018 Case Laws GST AAR

Draft Contract Supply Not a Composite Supply for GST; Turnkey Project Lacks Natural Bundle of Services.
June 22, 2018 Case Laws GST AAR

Local Authority Exempt from GST on Services or Materials Procured from Government Entities.
June 22, 2018 Case Laws Income Tax HC

Loan Treated as Deemed Dividend u/s 2(22)(e); Taxpayer's Fabricated Documents Uncovered in Reassessment Attempt.
June 22, 2018 Case Laws Income Tax AT

Loan Transactions Between Spouses Exempt from Section 271D Penalty; Not Covered by Section 269SS Provisions.
June 22, 2018 Case Laws Income Tax AT

Capital gains from share sales taxed in taxpayer's residence country under Tax Treaty Article 13(4). "Exempt" term clarified.
June 22, 2018 Case Laws Income Tax AT

Penalty for Non-Deduction of TDS on Lease Rent Payments Overturned Due to Reasonable Cause u/ss 271C & 273B.
June 22, 2018 Case Laws Income Tax AT

Retention Money Not Taxable in 2010-11 Without Legal Accrual; Accounting Entry Insufficient for Tax Liability.
June 22, 2018 Case Laws Income Tax AT

Taxpayers Must Prove Different Cessation Year u/s 41(1) or Face Taxable Business Income for Ceased Liabilities.
June 22, 2018 Case Laws Income Tax AT

Income Tax Exemption Upheld: Donation to Unregistered Society u/s 11 Accepted Despite Section 12A Non-Registration.
June 22, 2018 Case Laws Income Tax AT

Denial of Tax Exemption u/s 11/12 Deemed Inappropriate Due to Lack of Benefit to Specified Person.
June 22, 2018 Case Laws Income Tax AT

Penalties Imposed on Assessee for Non-Compliance with Transfer Pricing Rules u/ss 271AA and 271G of Income Tax Act.
June 22, 2018 Case Laws Income Tax AT

Tax Deduction Benefits for Property Sale: Invest in Agricultural Land & New Home u/ss 54B & 54F, Avoid Extra Tax.
June 22, 2018 Case Laws Customs AT

Import of Pardini Air Pistol K12 Cal. 177/4.5 Prohibited; Free Import Allowed for Registered Shooters per 2007 Notification.
June 22, 2018 Case Laws Indian Laws HC

Issuer Admits to Cheque Dishonor; Date Filled by Another Irrelevant in Claim Defense Case.
June 22, 2018 Case Laws Service Tax AT

SEZ Units Entitled to Refunds for Taxpaid Input Services Despite Approval Letter Discrepancies; Procedural Lapses Not Grounds for Rejection.
June 22, 2018 Case Laws Service Tax AT

Assessee Can Choose Abatement or Full Service Tax Payment on GTA Services; 100% Payment Deemed Legal.
June 22, 2018 Case Laws Service Tax AT

Refund Claim Rejected for Being Time-Barred Due to Late Filing Beyond One-Year Limitation Period.
June 22, 2018 Case Laws Central Excise AT

CENVAT Credit Non-Transferable When Sub-Contractor Uses Inputs Under Composition Scheme; Ineligible for Credit Transfer.
June 22, 2018 Case Laws Central Excise AT

Excise Valuation Dispute: Barley Malt Sprouts Cost Exclusion Confirmed in Job Work Case.
June 22, 2018 Case Laws Central Excise AT

Goods with Nitrogen in Chelates Classified Under Heading 3105 for Excise Tax Purposes: Impact on Plant Growth Regulators.
June 22, 2018 Case Laws Central Excise AT

Penalty Upheld for Fraudulent Credit Claim: No Goods Received, No Justification for Waiver Found.

1 ....900 901 902 903904905 906 907 908........ 1574

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