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Showing 50651 to 50700 of 78621 Records

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April 26, 2017 Case Laws Income Tax AT

Dispute Over Transfer Pricing Analysis: Challenge on Bifurcation of Transactions for Marketing and Technical Support Services.
April 26, 2017 Case Laws Income Tax AT

Container Freight Station Qualifies for Section 80-IA(4) Tax Deduction as Inland Port, Rules Court.
April 26, 2017 Circulars Income Tax

Lease Rent in Industrial Parks or SEZs Classified as Business Income for Tax Purposes.
April 26, 2017 Case Laws Indian Laws HC

Complaint Filed u/s 138 for Cheque Dishonor in Excise Duty Case Lacks Evidence of Enforceable Debt or Liability.
April 25, 2017 Case Laws Customs AT

Importers Can Fulfill Export Obligations Without EODC Using Alternative Documents; No Violation of Advance License Conditions.
April 25, 2017 Case Laws Customs AT

Import Valuation on High Sea Sale Irrelevant; Appellant Proves Declared Values Match Contemporaneous Imports, Blocking Value Enhancement.
April 25, 2017 Case Laws VAT and Sales Tax HC

High Court Rules Western Railway's General Manager is a Dealer for VAT and Sales Tax, Not Exempt by Article 285.
April 25, 2017 Case Laws Income Tax SC

Court Rules Waiver of Interest by Banks is Income Under Income Tax Act Section 41(1.
April 25, 2017 Case Laws Income Tax HC

Court Upholds Constitutionality of Finance Act Provisions; Section 80(5) and Section 10B(1) Not Violating Article 14.
April 25, 2017 Case Laws Income Tax HC

Disallowed Section 80IB Deductions for R&D Expenses Rejected; No Income Additions Made Due to Lack of Evidence.
April 25, 2017 Case Laws Income Tax AT

R&D Expenditure Disallowed u/s 35(2AB) Due to DSIR Non-Approval; Consider u/s 35(1)(iv) Instead. &D.
April 25, 2017 Case Laws Income Tax AT

Penalty Order u/s 271(1)(c) Invalid Due to Lack of AO's Specific Satisfaction in Initiation.
April 25, 2017 Case Laws Income Tax AT

Court Rules TDS u/s 195 Not Needed for Non-Resident Technical Services; No Disallowance u/s 40(a)(i.
April 24, 2017 Case Laws Service Tax AT

Outdoor Catering: Sales Tax Applies to Restaurant Menu Items, No Service Tax Due to Mutual Exclusivity.
April 24, 2017 Case Laws Service Tax AT

Interest on Property Rent Cannot Be Charged Retrospectively; Demands Based on Past Amendments Deemed Irregular.
April 24, 2017 Case Laws Service Tax AT

Subcontractor exempt from service tax if main contractor has already paid for management, maintenance, or repair services.
April 24, 2017 Case Laws Service Tax AT

Service Tax Demand Overturned: Activity Doesn't Qualify as Management, Maintenance, or Repair (MMR) Services.
April 24, 2017 Case Laws Central Excise AT

Show Cause Notice Invalid: No Evidence of Intent to Evade Duty or Fact Suppression by Appellants.
April 24, 2017 Case Laws Companies Law HC

Court Dismisses Winding Up Petition as Disputed Questions Exceed Petition's Scope; Payment Allegations Unresolved.
April 24, 2017 Case Laws Income Tax AT

Cash Deposits Scrutinized: Advances for Asset Acquisition Must Appear on Balance Sheet, Indicating Company Made No Such Advance.
April 24, 2017 Case Laws Income Tax AT

Court Allows Write-Off of Unrecoverable Loans Under BIFR Sanctioned Scheme for New Management's Financial Clarity.
April 24, 2017 Case Laws Income Tax AT

Forex Derivative Losses Recognized as Legitimate Business Expenses; Deductible u/s 37(1) of Income Tax Act.
April 24, 2017 Case Laws Income Tax AT

Section 68: Struck-off Companies Still Subject to Income Tax on Investments Despite Non-filing with Registrar.
April 24, 2017 Case Laws Income Tax AT

Extraordinary expenses like employee salaries and consultancy fees must be considered in Arm's Length Price calculations for tax assessments.
April 24, 2017 Case Laws Income Tax AT

Assessing Officer wrongly disallows deductions for overseas salaries by ignoring the taxability requirement u/s 40(a)(iii).
April 24, 2017 Case Laws Income Tax AT

Interest on Unspent Subsidy Allowable u/s 37(1) of Income Tax Act for Current Year.
April 24, 2017 Case Laws Income Tax AT

Assessing Officer Reclassifies Agricultural Income as Other Sources; Does Not Imply Insufficient Funds for Donations.
April 22, 2017 Case Laws Service Tax AT

Service Tax SCN Invalid: Notice Served on Partner Instead of Partnership Firm is Legally Ineffective.
April 22, 2017 Case Laws Service Tax AT

CENVAT Credit Allowed Despite Late Service Tax Payment and Allegations u/r 9(1)(bb.
April 22, 2017 Case Laws Service Tax AT

Show Cause Notice for Service Tax Evasion Deemed Unsustainable Due to Prompt Compliance with Audit Findings.
April 22, 2017 Case Laws Service Tax AT

Commissioner Directed to Correct Misclassified Service Tax; Additional Payment Demand Dismissed for Proper Accounting.
April 22, 2017 Case Laws Central Excise AT

Appellants Exempt from Paying Interest on Duty Delays for Molasses Used Under Notification No. 67/95.
April 22, 2017 Case Laws Customs AT

External Hard Disk Drives Classified Under CTH 8471 70 20, Eligible for Concessional Duty Rate.
April 22, 2017 Case Laws VAT and Sales Tax HC

Assessees must pre-deposit 15% of tax demand; refund claims can't bypass this requirement.
April 22, 2017 Case Laws Companies Law HC

Company Name Restoration Possible if Overdue Documents Submitted to Registrar of Companies for Decision on Revival.
April 22, 2017 Case Laws Income Tax SC

Gujarat High Court rules advertisement and public issue expenses as capital expenditure u/s 143(1), binding in Gujarat.
April 22, 2017 Case Laws Income Tax HC

High Court allows NAFED's interest deduction to Alimenta, clarifying obligation despite judgment stay. Discusses confirmed vs. contingent liability.
April 22, 2017 Case Laws Income Tax HC

Tribunal Error: Goodwill Sale on Feb 28, 1999, Must Be Taxed in Current Year Due to Full Consideration Received.
April 22, 2017 Case Laws Income Tax AT

Taxation on Salary: Only Actual Salary After Notice Pay Deductions is Taxable u/s 16 of Income Tax Act.
April 22, 2017 Case Laws Income Tax AT

Resale Price Method is Key for Transfer Pricing Analysis of Goods Bought from Associated Enterprises Without Value Addition.
April 22, 2017 Case Laws Income Tax AT

Section 41(1) Still Applies: Business Loses Section 80P Benefits Due to Legal Changes in Income Tax Act.
April 22, 2017 Case Laws Income Tax AT

Appellate authorities can address MAT adjustments for gratuity and leave encashment if all facts are recorded.
April 22, 2017 Case Laws Income Tax AT

False Exemption Claim on LTCG u/s 10(38) Doesn't Automatically Mean Inaccurate Income Reporting u/s 271(1)(c).
April 22, 2017 Case Laws Service Tax AT

CENVAT Credit Allowed Despite Head Office Not Registered as ISD; Procedural Infractions Overlooked.
April 22, 2017 Case Laws Service Tax AT

Software Export Not Taxable Service; Assessee Eligible for Cenvat Credit; Section 11B Limitation Not Applicable on Cenvat Refund.
April 22, 2017 Case Laws Central Excise AT

Loan Transaction of Rs. 5 Lakhs with Interest Does Not Make Entities Related Under Central Excise Rules.
April 22, 2017 Case Laws Central Excise AT

Appellant Denied Service Tax Credit on Motor Vehicle Hires, Including Tractors, Under Exclusion Rules.
April 22, 2017 Case Laws Central Excise AT

Refund Granted for Protest Payment Using Cenvat Credit u/s 11B of Central Excise Act.
April 21, 2017 Case Laws Service Tax AT

Tax on Renting Immovable Property for Business Use Overturned; Nature of Parties Irrelevant to Tax Scope.
April 21, 2017 Case Laws Service Tax AT

Hotel Room Charges Excluded from Mandap Keeper Service Category for Service Tax in Event Hires.

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