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Showing 50451 to 50500 of 78621 Records

1 ....1006 1007 1008 100910101011 1012 1013 1014........ 1573

May 9, 2017 Case Laws Income Tax AT

Assessing Officer Ordered to Delete Additions for Cash Payments on Land Purchase u/s 40A(3.
May 9, 2017 Case Laws Income Tax AT

Legal Fees for Pre-Bidding Expenses Not Matched with Revenue; Matching Principle Deemed Inapplicable.
May 9, 2017 Case Laws Income Tax AT

Undisclosed Income u/s 69: Student Not Liable; Income Should Be Attributed to Parents Instead.
May 9, 2017 Case Laws Income Tax AT

Interest on Property Improvement Costs Included in Capital Gains Computation; Section 24(b) Deduction Not Applicable.
May 9, 2017 Case Laws Income Tax AT

Reassessment Order Annulled for Exceeding Limitation Period per Income Tax Act, Section 153(1) Explanation (1)(ii.
May 9, 2017 Case Laws Income Tax AT

Assistant Commissioner's Penalty Imposition Invalid Due to Jurisdiction Overreach u/ss 271D and 271E.
May 9, 2017 Case Laws Income Tax AT

No TDS Liability for Assessee on 23% Commission Payment Due to Lack of Agent-Principal Relationship u/s 194H.
May 9, 2017 Case Laws Income Tax AT

No Penalty Imposed as Assessee Corrects Income Disclosure u/s 271(1)(c) After Survey Operation.
May 8, 2017 Case Laws Service Tax AT

Jungle and Bush Removal Not Classified as Site Formation or Demolition Services for Tax Purposes.
May 8, 2017 Case Laws Service Tax AT

Additional Registration and Handling Charges Not Subject to Service Tax, Legal Fees for Services Exempt.
May 8, 2017 Case Laws Service Tax AT

SEZ Service Tax Exemption Applies to Sub-Contractors Without Direct Contracts, Rules Court under Notification No. 04/2004-ST.
May 8, 2017 Case Laws Central Excise AT

Job Worker Validly Pays Service Tax Without Exemption; CENVAT Credit Claim Upheld as Legitimate Under Notification No. 8/05-ST.
May 8, 2017 Case Laws Central Excise AT

Dispute Over Oxytetracycline Capsules Classification: Chapter 3003.10 vs. Subheading 3003.20 Affects Excise Duties.
May 8, 2017 Case Laws Central Excise AT

Employee's Penalty Reduced to Rs. 2.5 Lakh u/r 26 for Unknowingly Aiding Employer's Illegal Activities.
May 8, 2017 Case Laws Customs AT

Refund Denied for Special Additional Duty Due to Discrepancy in Imported and Sold Goods for Proflex Roof Project.
May 8, 2017 Case Laws Customs AT

Court Questions Validity of Increased Clove Import Valuation; Proper Officer's Justification Under Scrutiny.
May 8, 2017 Case Laws Customs AT

Free Shipping to Drawback Denied: Inconsistent Description Between Purchase Documents and Export Invoices for HDPE/Woven Bags vs. PP Sacks.
May 8, 2017 Case Laws Income Tax HC

Court Rules Share Transfer to Partners Not Tax Avoidance; Section 45(4) Income Tax Act Not Applicable.
May 8, 2017 Case Laws Income Tax HC

High Court Rules No Interest u/ss 234B & 234C for Income Computed u/s 115J Before 115JA & 115JB.
May 8, 2017 Case Laws Income Tax HC

Refund Amount Clarified: Interest Waiver by CCIT Not 'Interest on Interest' u/s 244A(1)(b) of Income Tax Act.
May 8, 2017 Case Laws Income Tax HC

Expenditure Classification Before Project Start: No Absolute Rule, Context Matters for Capital vs. Revenue Decision.
May 8, 2017 Case Laws Income Tax AT

Software Expenditure for Billet Heater Programming Classified as Capital by Commissioner due to Long-Term Benefits.
May 8, 2017 Case Laws Income Tax AT

Assessee Can Claim Exemptions u/ss 11 and 12; No Disallowance for Unapproved Pension Contributions.
May 8, 2017 Case Laws Income Tax AT

Notice Issued by Assistant Commissioner, Not Income-tax Officer, Invalidates Assessment Due to Procedural Error.
May 6, 2017 Case Laws Service Tax AT

Court Dismisses Service Tax Demand on Property Rentals Due to Unclear Regulations and Lack of Intent to Evade Tax.
May 6, 2017 Case Laws Service Tax AT

CENVAT Credit Claim Requires Filing a Return; VCES Rejection Upheld Due to Non-Compliance with Filing Requirement.
May 6, 2017 Case Laws Central Excise AT

Allegations of Hidden Goods Removal Dismissed Due to Lack of Evidence in Transactions and Utility Usage.
May 6, 2017 Case Laws Central Excise AT

No Penalty Imposed: Show Cause Notice Fails to Prove Intentional Availment of Ineligible CENVAT Credit.
May 6, 2017 Case Laws Central Excise AT

Importers Can Claim CENVAT Credit Using Photocopy of Common Courier Bill of Entry.
May 6, 2017 Case Laws Customs HC

Court Rules CKD E-Bike Kits Are Complete Vehicles, Qualify for Excise Duty Exemption Under Relevant Notification.
May 6, 2017 Case Laws Customs AT

Customs Valuation Dispute: Transaction Value Rejected; Respondent Denied Chance to Contest Engineer Report.
May 6, 2017 Case Laws Customs AT

Appellant Granted Refund After Reversing CENVAT Credit on Imported Goods Under Notification No. 102/2007-Cus for SAD.
May 6, 2017 Case Laws Customs AT

Conversion of Shipping Bills Denied Post-Export Due to Time-Bar; Amendment Process Lacks Statutory Provision Support.
May 6, 2017 Case Laws VAT and Sales Tax HC

Hydraulic Door Closers Classified as Mechanical Devices, Not Door Fittings, Following Review and Petitioner's Argument.
May 6, 2017 Case Laws Income Tax HC

Amendment to Explanation 1, Section 115JB(2) Valid; Corrected Statutory Flaw, Applies Retrospectively and Prospectively.
May 6, 2017 Case Laws Income Tax HC

CBDT Memorandum: Assessing Officers Must Decide Stay Applications Fairly and Consistently Per Modified Instructions.
May 6, 2017 Case Laws Income Tax HC

Unclaimed Dividend in Reserve Fund Already Taxed; Double Taxation Concerns Raised Under Current Tax Policies.
May 6, 2017 Case Laws Income Tax HC

Court Upholds Taxpayer's Income Additions for Bogus Consultancy Claims; Taxpayer Fails to Justify Remaining Expenses.
May 6, 2017 Case Laws Income Tax HC

Long-term capital gains deemed taxable but no addition made due to Joint Development Agreement cancellation.
May 6, 2017 Case Laws Income Tax AT

Trust Claims Section 54F Deduction for Sole Beneficiary, Exemption Allowed Under Income Tax Act Section 161.
May 6, 2017 Case Laws Income Tax AT

Donations Not Proven as Corpus; Additions Confirmed Due to Lack of Section 12A Registration for Non-Charitable Activities.
May 6, 2017 Case Laws Income Tax AT

Deemed Dividend Not Triggered: Company Loan Not Gratuitous u/s 2(22)(e) of Income Tax Act.
May 5, 2017 Case Laws Income Tax SC

Supreme Court Clarifies Section 40(a)(ia) of Income Tax Act: "Payable" Includes Paid and Unpaid Amounts in Transactions.
May 5, 2017 Case Laws Service Tax AT

Co-owners of immovable property eligible for Rs. 10 lakh exemption under Notification No. 6/2005-ST.
May 5, 2017 Case Laws Central Excise AT

CENVAT Credit Approved for Consultancy Services on Pipeline Project Supplying Water to Dariba Mines.
May 5, 2017 Case Laws Central Excise AT

CENVAT Credit Approved for Consultancy Services on Pipelines Used in Manufacturing Process Related to Water.
May 5, 2017 Case Laws Central Excise AT

Revenue Can't Deny CENVAT Credit to Recipient Due to Manufacturer's Excise Duty Payment Error.
May 5, 2017 Case Laws Customs AT

Customs Authority Rejects Coconut Import Value Due to Lack of Evidence; Importance of Supporting Declared Values Highlighted.
May 5, 2017 Case Laws Income Tax AT

Assessee Avoids Penalty for Cash Loan Violation; Explanation Accepted u/s 271D, Supported by Section 273B.
May 5, 2017 Case Laws Income Tax AT

Assessee Proves Lender's Credibility u/s 68; No Need to Establish Sub-Creditor's Genuineness or Creditworthiness.

1 ....1006 1007 1008 100910101011 1012 1013 1014........ 1573

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