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Showing 46351 to 46400 of 78673 Records

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April 13, 2018 Circulars GST

Guidelines for Intercepting and Inspecting Goods in Transit under CGST: Detention, Release, and Confiscation Procedures.
April 13, 2018 Circulars GST

New Circular Clarifies Tax Arrears Recovery and Input Tax Credit Reversal Under CGST for Better Compliance.
April 13, 2018 Articles Income Tax

India Targets Tax Evasion: Benami Transactions Act 1988 Strengthens Penalties and Confiscation Measures for Illegal Property Deals.
April 13, 2018 Case Laws Income Tax HC

Directors of a delinquent private company can be targeted u/s 179(1) only if company tax dues are unrecoverable.
April 13, 2018 Case Laws Income Tax AT

Cash Payments Over Rs. 20,000 for Liquor Purchases Exempted from Addition u/r 6DD(b) of Income Tax Rules.
April 13, 2018 Case Laws Income Tax AT

Retention Bonus to Ex-Company Employees is Allowable Business Expense Under Explanation 2, Section 15 of Income Tax Act.
April 13, 2018 Case Laws Income Tax AT

Distribution Transaction Needs New Transfer Pricing Analysis; Not a Service Agreement u/s 92(3) Provisions.
April 13, 2018 Case Laws Income Tax AT

Chartered Accountant Delays Audit Report; AO Lacks Justification to Extend Timeline u/s 142(2A.
April 13, 2018 Case Laws Income Tax AT

Compensation for Relinquishing Right to Sue is Non-Taxable u/s 2(24) of Income Tax Act.
April 13, 2018 Case Laws Indian Laws HC

Court Jurisdiction for Cheque Dishonor Cases: South East District, Delhi u/s 138, Negotiable Instruments Act.
April 13, 2018 Case Laws Service Tax AT

Appellant Challenges Reclassification of Service Tax from Commercial Construction to Works Contract Services; Seeks Demand to be Set Aside.
April 13, 2018 Case Laws Service Tax AT

Cenvat Credit Applicable to Construction Services for Setting Up Service Provider Premises per Input Service Definition.
April 13, 2018 Case Laws Service Tax AT

Deemed Service Providers Can Use Cenvat Credit to Pay Service Tax for Services From Abroad Before June 20, 2012.
April 13, 2018 Case Laws Service Tax AT

Cable Operator Must Include Maintenance Charges in Taxable Value per Rule 5(1) Valuation Rules.
April 13, 2018 Case Laws Service Tax AT

Appellant's VCES Declaration Rightfully Rejected Due to Non-Payment of Service Tax on Electricity Distribution Services.
April 13, 2018 Case Laws Service Tax AT

Delhi Duty-Free Shop's Service Tax Refund Hinges on CA Certificate Scope and Its Compliance Limitations.
April 13, 2018 Case Laws Service Tax AT

Duty-Free Shop at Delhi Airport Wins Service Tax Refund for Export Sales, Qualifying as Exports Under Law.
April 13, 2018 Case Laws Service Tax HC

Service Tax Liability Challenged: Invoices Not Raised at Milestones Questioned; Profit and Loss Account Assessment Flawed.
April 13, 2018 Case Laws Central Excise AT

Appellant's Refund Claim Denied: Unjust Enrichment Principle Applies, Unable to Prove Duty Incidence Not Transferred.
April 13, 2018 Case Laws Central Excise AT

Refund Claims & Unjust Enrichment: Provisional Assessment Requires Proof of No Unjust Gain for Fair Tax Refunds.
April 13, 2018 Case Laws Income Tax AT

Assessee retracts statement on excess cash; AO must prove additions, identify defects in cash book and stock records.
April 12, 2018 Case Laws GST HC

Court Upholds Conditions on CENVAT Credit Transfers u/ss 174(1) and 174(3) of CGST Act, 2007.
April 12, 2018 Case Laws GST AAR

No GST for Applicant on Direct Shipments from China to USA or Goods Stored in Netherlands Warehouse.
April 12, 2018 Case Laws GST AAR

Employee Canteen Charges Classified as 'Outward Supply' u/s 2(83) of GST Act, 2017; Taxable Service.
April 12, 2018 Case Laws GST AAR

Rubber Trees Classified as 'Goods' Under GST; No Distinction Between Softwood and Hardwood.
April 12, 2018 Case Laws Income Tax HC

Court Limits Reopening Tax Assessments to Initial Oversights; Emphasizes Diligence u/ss 147 & 148 of Income Tax Act.
April 12, 2018 Case Laws Income Tax AT

Taxpayer Justified in Withdrawing LTCG from Tax Return; No Actual Transfer or Gains, Section 148 Reassessment.
April 12, 2018 Case Laws Income Tax AT

PAN Alone Insufficient for Section 68: Companies Must Prove Creditworthiness and Genuineness of Transactions Under Income Tax Act.
April 12, 2018 Case Laws Income Tax AT

Loss from Foreign Exchange Fluctuation Allowed for Export Proceeds; Previously Disallowed as Contingent Loss.
April 12, 2018 Case Laws Income Tax AT

Non-Speculative Losses Can Offset Current Speculative Income if Prior Speculative Losses Are Adjusted First.
April 12, 2018 Notifications Indian Laws

India Updates Startup Policy: New Criteria and Procedures for Eligibility, Offering Tax Exemptions and Incentives to Foster Innovation.
April 12, 2018 Case Laws Income Tax AT

Assessee's Appeal for Tax Exemption Denied Due to Lack of Registration u/s 12AA of Income Tax Act.
April 12, 2018 Case Laws Income Tax AT

Expenditures for acquiring IPR must be treated as revenue expenses and matched against sales revenue, not as prior period costs.
April 12, 2018 Case Laws Service Tax AT

Service Tax Rate Based on Service Date, Not Payment Date; 8% Rate Confirmed for Pre-September 10, 2004 Services.
April 12, 2018 Case Laws Service Tax AT

Service Tax Dispute on Intra-Entity GTA Services Deemed Unsustainable Due to Exceeding Show Cause Notice Scope.
April 12, 2018 Case Laws Service Tax AT

Shifting Mineral Ore Classified as Goods Transport; Service Tax Payable by Recipient, Not Appellant, Under Reverse Charge Mechanism.
April 12, 2018 Case Laws Central Excise AT

Court Rules Service Tax Applicable on Packaged Software Post-Sales Under "Information Technology Software Services" Category.
April 11, 2018 Case Laws Income Tax SC

Supreme Court: Notice Issued to Non-Existent Entity Valid; Clerical Error Rectifiable Under Income Tax Act Section 292B.
April 11, 2018 Case Laws Income Tax HC

Insurance Companies Exempt from TDS on Interest Paid with Compensation under Motor Vehicles Act, 1988.
April 11, 2018 Case Laws Income Tax HC

Court Rules Petitioner Not Principal Officer in Income Tax Case Due to Lack of Company Management Involvement.
April 11, 2018 Case Laws Income Tax AT

Tax Rates for Non-Residents: DTAAs Override Section 206AA's 20% Rate Without PAN u/s 90(2.
April 11, 2018 Case Laws Income Tax AT

Agricultural income reclassified; second reassessment annulled. First reassessment order from June 10, 2005, remains final. Additions accepted.
April 11, 2018 Case Laws Income Tax AT

Tax Authorities Disallow Loans as Unproved Cash Credits u/s 68, Added to Income from Other Sources.
April 11, 2018 Case Laws Income Tax AT

Transactions with DVPL Exempt from Deemed Dividend Rules u/s 2(22)(e) of the Income Tax Act.
April 11, 2018 Case Laws Income Tax AT

Reassessment of TDS on roaming charges u/s 194J invalid due to lack of new evidence by Assessing Officer.
April 11, 2018 Case Laws Income Tax AT

Installation and Testing Charges Not Taxable as Fees for Technical Services Under India-Netherlands DTAA Article 12(5.
April 11, 2018 Case Laws Income Tax AT

Use Domestic Sales Data to Benchmark Export Margins with Internal TNMM for Truck Exports.
April 11, 2018 Case Laws Income Tax AT

Tenants' contributions to a sinking fund aren't rental income for property owners, clarifies property law.
April 11, 2018 Case Laws Customs AT

Imported Rutile Ore and Leucoxene Sand Classified as 'Ores'; Exempt from Countervailing Duty Under Customs Regulations.
April 11, 2018 Case Laws Customs AT

Court Rules No Customs Duty on Stolen Warehoused Goods; Appellant Not Liable for Duty on Shortages Due to Theft.

1 ....924 925 926 927928929 930 931 932........ 1574

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