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Showing 45501 to 45550 of 78691 Records

1 ....907 908 909 910911912 913 914 915........ 1574

June 7, 2018 Case Laws Central Excise AT

Roofit Mix Classification: Goods for Construction Industry Under CETH 3214.00 (Pre-March 1, 2005) & 3214 90 10 (Post-March 1, 2005.
June 7, 2018 Case Laws Central Excise AT

CENVAT Credit for Outward Transportation to Buyer's Premises Eligible Only Until April 1, 2008; Not Claimable Afterward.
June 7, 2018 Case Laws Central Excise AT

Appellants' Activities with Circular and Jet Diffusers Not Manufacturing Under Central Excise Rules.
June 7, 2018 Case Laws Central Excise AT

Court Rules in Favor: Unique Tower Clocks Can't Be Reused Without Major Alterations, Demand Set Aside.
June 7, 2018 Case Laws Central Excise AT

Penalty u/s 11AC Not Applicable for Rule 6(3A) Demand; No Duty Evasion or Incorrect Credit Availment Found.
June 7, 2018 Case Laws Central Excise AT

Partner Penalized for Concealing Records, Evading Duty; Involvement with Middlemen and Dealers Confirmed by Court.
June 6, 2018 Circulars GST

GST Rate Clarified for Priority Sector Lending and Renewable Energy Certificates; Ensures Compliance and Uniform Taxation.
June 6, 2018 Circulars Customs

Deadline Extended for IGST Refund Claims on Exported Goods via SB005 Alternate Mechanism: New Procedures Clarified for Exporters.
June 6, 2018 Circulars Customs

Pilot Initiative Launches Paperless Processing for Trade via SWIFT to Streamline Customs and Boost Efficiency.
June 6, 2018 Case Laws Income Tax HC

Assessing Officers Must Avoid Overlapping Jurisdiction u/s 124(2) of Income Tax Act for Clear, Efficient Process.
June 6, 2018 Case Laws Income Tax AT

DAIPL's Role as Dependent Agent PE in India Affects Assessee's Tax Obligations Under Income Tax Laws.
June 6, 2018 Case Laws Income Tax AAR

Swissotel Kolkata is a Permanent Establishment under Article 7 of DTAA, meeting all tests for PE in India.
June 6, 2018 Case Laws Income Tax AAR

AAR Clarifies No Permanent Establishment for Liaison Office Under Mutuality Doctrine in Income Tax Case.
June 6, 2018 Case Laws Income Tax AT

Partner Remuneration Deduction Allowed u/s 40(b)(v) After Amendment in Partnership Deed via Supplementary Deed.
June 6, 2018 Case Laws Income Tax AT

Reopening Tax Assessment Requires New Evidence Even Within Four Years; Mere Belief Insufficient u/s 147.
June 6, 2018 Case Laws Customs AT

Unused Carbon Steel Pipes Not Restricted: Determined Not Second-Hand Due to Lack of Prior Use.
June 6, 2018 Case Laws Customs AT

Court Rules Test Results from One Shipping Bill Can Apply to Others for Leather Export Duty Exemptions.
June 6, 2018 Case Laws Service Tax AT

Insurance Companies Entitled to CENVAT Credit for Repair Services on Insured Vehicles, Confirms Court Decision.
June 6, 2018 Case Laws Service Tax AT

Interest on Short-Term Loan to Subsidiary Classified as Interest, Not Service Charge; Exempt from Service Tax.
June 6, 2018 Case Laws Service Tax AT

Cutting, Straightening, and Bending Classified as Business Auxiliary Service Under Clause (v), Subject to Service Tax Regulations.
June 6, 2018 Case Laws Service Tax AT

Service Tax Liability: Material Cost Reduction Under Notification No. 12/03, Credit Restriction Not Applicable to Capital Goods.
June 6, 2018 Case Laws Central Excise AT

Cotton waste generated during the manufacturing process is not subject to excise duty.
June 6, 2018 Case Laws Central Excise AT

Excise Duty Refund Allowed Without Unjust Enrichment Test; Adjustments Permitted in Provisional Assessment Finalization.
June 5, 2018 Circulars Customs

CBIC Introduces New Procedures for E-Commerce Exports via Postal Services; Clarifies Personal Import Guidelines to Boost Compliance.
June 5, 2018 Case Laws Income Tax AT

Hedging Losses in Business: Not Speculative for Non-Foreign Exchange Assessees Engaging in Normal Activities.
June 5, 2018 Case Laws Income Tax AT

Employee Housing Benefits Taxable; Society Staff Not Equal to Central Government Employees in Tax Matters.
June 5, 2018 Case Laws Income Tax AT

Depreciation Rate Set at 25% for 20-Year License to Run Container Trains as Capital Asset.
June 5, 2018 Case Laws Income Tax AT

Confessional statements u/s 133A require additional evidence for tax additions; unsupported admissions are insufficient.
June 5, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(c) not justified; no concealment or inaccurate particulars by assessee. Exemption denial due to opinion change.
June 5, 2018 Case Laws Income Tax AT

Assessing Officer Failed to Issue Draft Assessment Order u/s 144C, Issued Show-Cause Notice Instead.
June 5, 2018 Case Laws Customs AT

DC Motor Classification: Functions as Motor and Wheel; Classified as Electric Motor for Customs After Tire Mount.
June 5, 2018 Case Laws Customs AT

Anti-dumping duties imposed on Vitamin C, excluding Sodium Ascorbate imports not classified as Vitamin C by end use.
June 5, 2018 Case Laws Service Tax AT

Service Tax Demand on 'Serve to Win' Scheme Contested: Not Reimbursement for Free Warranty Services Provided to Buyers.
June 5, 2018 Case Laws Service Tax AT

Electricity distribution services performed as an agent are exempt from tax; upheld under Notification No. 32/2010-ST.
June 5, 2018 Case Laws Central Excise AT

Sewing Machine Classified Under Heading 84.52 Based on Principal Function as Per HSN Explanatory Note 7 to Chapter 84.
June 5, 2018 Case Laws Central Excise AT

Appellant faces confirmed demand for undervaluation after selling goods above declared MRP, affecting central excise duty.
June 4, 2018 Case Laws GST AAR

Power Lines and Transformers Work Classed as Indivisible Contract, Subject to 12% IGST, Says AAR.
June 4, 2018 Case Laws Income Tax HC

Revision Needed for Unexplained Investments Inquiry u/s 263; Bank Deposits Treated as Income u/s 69.
June 4, 2018 Case Laws Income Tax HC

High Court Quashes Reassessment Proceedings Due to Improper Service of Notice u/s 148 of the Income Tax Act.
June 4, 2018 Case Laws Income Tax AT

Non-genuine purchases shouldn't lead to full income addition; only the income portion should be taxed.
June 4, 2018 Case Laws Income Tax AT

No Penalty for Non-Deduction of TDS: Certificates Prove Recipients Reported Income u/s 271C and 201(1).
June 4, 2018 Case Laws Income Tax AT

Loan Repayments Not Deductible Against Business Profits Under Income Tax Act Sections 30-43C for Charitable Entities.
June 4, 2018 Case Laws Income Tax AT

Tax Exemption Dispute: Section 10(21) Claim by Assessee Sent Back to Commissioner of Income Tax for Review.
June 4, 2018 Case Laws Income Tax AT

Court Allows Set-Off of Long-Term Capital Loss; Validates Transactions Between Group Companies as Genuine, Not Sham.
June 4, 2018 Case Laws Income Tax AT

Exemption Eligibility for Assessee u/s 10 Requires Scrutiny Assessment for Educational Purpose and Government Financing Verification.
June 4, 2018 Case Laws Income Tax AT

Taxpayer Claims Higher Deduction u/s 80IA After Depreciation on Commercial Vehicles Reduced from 30% to 15.
June 4, 2018 Case Laws Income Tax AT

Trust's Income Exemption Partially Preserved Despite Violating Section 13(1)(d) Investment Rules Under Income Tax Act.
June 4, 2018 Case Laws Customs AT

Customs House Agent Penalized for Fraudulent Export Scheme u/s 114 of Customs Act, Involving Duty Drawback Fraud.
June 4, 2018 Case Laws Service Tax AT

Land Owner Liable for Service Tax on Flats Sold Pre-Completion Certificate; No Tax for Post-Certification Sales.
June 4, 2018 Case Laws Central Excise AT

Price Escalation Clause Causes Short-Levied Duty; Supplementary Invoice Invalid; Demand for Interest Set Aside.

1 ....907 908 909 910911912 913 914 915........ 1574

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