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Showing 52151 to 52200 of 78600 Records

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January 25, 2017 Case Laws Income Tax AT

West Bengal Incentive Scheme 2000 Subsidy Deemed Capital, Excluded from Appellant Company's Taxable Income.
January 25, 2017 Case Laws Income Tax AT

Mall Operations Income Taxed as Business Income Under Tax Laws: Commercial Exploitation of Properties Confirmed.
January 25, 2017 Case Laws Income Tax AT

Office Book Purchases for Research Updates Classified as Revenue Expenditure.
January 25, 2017 Case Laws Income Tax AT

Notice of Hearing Invalid: Served on Minor, Must Be Served on Adult Family Member for Legal Validity.
January 25, 2017 Case Laws Income Tax AT

Taxpayer's Books Rejected, Net Profit Estimated at 8% on Gross Receipts; Interest Income Classified Separately.
January 25, 2017 Case Laws Service Tax AT

Government Raises Tax Rate for Telecom Services; Major Providers Must Comply with New Obligations.
January 25, 2017 Case Laws Central Excise AT

Appellants Can Claim Refund for Reversed Credit Under Notification No. 50/2003-CE Without Reversing Unutilized Cenvat Credit.
January 25, 2017 Case Laws Customs AT

Appellant Must Pay NCCD and Cess on Imported Crude Oil Despite Using Advance License.
January 25, 2017 Case Laws VAT and Sales Tax HC

Court Rules Timely DVAT Refunds Must Adhere to Section 38(3) Timelines, Rejects Revenue's Argument on Sections 11(2) & Rule 12.
January 24, 2017 Circulars Income Tax

Determining POEM: Intermediate Holding Company in India Doesn't Automatically Mean Subsidiaries' POEM is in India Too.
January 24, 2017 Case Laws Income Tax HC

High Court Denies Depreciation Claim on Furnace Due to Lack of Evidence and Documentation by Assessee.
January 24, 2017 Case Laws Income Tax HC

Court Rules MAT Clause Timing Irrelevant in Depreciation Arrears Dispute u/s 115JB.
January 24, 2017 Case Laws Income Tax HC

Court Criticizes Tax Officer's Conduct, Urges Fair and Unbiased Handling of Refund Claims to Maintain System Integrity.
January 24, 2017 Case Laws Income Tax AT

Trust's Tax Exemption u/s 11 Upheld; Proviso to Section 2(15) Inapplicable Due to Charitable Nature of Fees Charged.
January 24, 2017 Case Laws Income Tax AT

Assessment Completed u/s 144 Valid After Assessee Fails to File Revised Return Following Section 147 Notice.
January 24, 2017 Case Laws Service Tax AT

CENVAT Credit Dispute Over Roaming Services for Foreign Telecom Subscribers in India Deemed Unsustainable.
January 24, 2017 Case Laws Service Tax AT

Service Tax on Installation Charges in Works Contracts Not Justified Without Separate Invoicing; Penalties Overturned.
January 24, 2017 Case Laws Central Excise AT

CENVAT Credit Eligibility Confirmed for Truck Khoj Services Under Business Support Services Classification.
January 24, 2017 Case Laws Central Excise AT

Reversal of Credit Under Central Excise: Treated as Never Availed if Initially Reversed Per SSI Exemption 08/03-CE.
January 24, 2017 Case Laws Customs AT

Importers Need Interministerial Committee Approval to Claim Exemption on Data Communication Equipment per Notification No. 52/03-CUS.
January 24, 2017 Case Laws Indian Laws HC

High Court Confirms Acquittal Due to Lack of Evidence on Credit Taken in "Account Closed" Cheque Case.
January 23, 2017 Circulars Income Tax

CBDT Pauses Clarifications on Indirect Transfer Provisions Under Income Tax Act 1961.
January 23, 2017 Case Laws Service Tax SC

New Ruling: Service Tax on Tyre Retreading Contracts Limited to 30% of Total Value u/s 67.
January 23, 2017 Case Laws Income Tax AT

Court Allows Overriding Commission Claim, No Comparable Case Proved Non-Arm's Length Payment in Transfer Pricing Dispute.
January 23, 2017 Case Laws Income Tax AT

Interest-Free and Interest-Bearing Funds Mixed: Presumed Use for Advances u/s 40A(2)(b), Justifying Interest Disallowance.
January 23, 2017 Case Laws Income Tax HC

Section 234E on Late TDS Filing: Constitutional Validity Upheld, Affected Parties Can Seek High Court Recourse via Article 226.
January 23, 2017 Case Laws Income Tax HC

High Court Rules Software Sales Aren't 'Royalty' Under Income Tax Act; No TDS Required Per Section 194J.
January 23, 2017 Case Laws Income Tax HC

Section 12AA Registration Focuses on Trust's Charitable Objectives; Section 13(1)(b) Applies Only for Exemption Applications.
January 23, 2017 Case Laws Income Tax AT

Liaison Office in India Not a Permanent Establishment for Tax; No Evidence of Independent Profit Operations Found.
January 23, 2017 Case Laws Income Tax AT

Trust Denied Tax Exemption u/s 11; No Penalty Imposed u/s 271(1)(c) for Non-Charitable Newspaper Income.
January 23, 2017 Case Laws Income Tax AT

Control Over Property Results in Taxable Capital Gains for Non-Owner from Sale Transaction.
January 23, 2017 Case Laws Income Tax SC

Supreme Court Criticizes 3381-Day Delay in Refiling Special Leave Petition, Urges Authorities to Address Delays.
January 23, 2017 Case Laws Income Tax AT

Interest on delayed bill payments exempt from TDS u/s 194A of the Income Tax Act.
January 23, 2017 Case Laws Income Tax AT

Taxpayer Can Claim Loss on Stock Options Due to Sufficient Year-End Information, Unlike Typical Provisions.
January 23, 2017 Case Laws Income Tax AT

Hedging Loss from Fixed Assets Acquisition Classified as Capital, Not Revenue, Affecting Income Tax Assessment.
January 23, 2017 Case Laws Income Tax AT

Assessee Exempt u/s 11, But Loans to Related Persons Taxable; Interest Disallowed at Market Rate.
January 23, 2017 Case Laws Income Tax AT

No TDS Needed for Export Commission Agents u/s 195 if Non-Resident Income Isn't Taxable.
January 23, 2017 Case Laws Service Tax AT

CENVAT Credit on Prefabricated Shelters for Telecom Services Deemed Time-Barred Due to Good Faith Disclosure in Returns.
January 23, 2017 Case Laws Service Tax AT

Refund Claim Approved: Insurance for Employee Risks Qualifies as Input Service for IT Software Export.
January 23, 2017 Case Laws Central Excise AT

Show Cause Notice Invalidated for Delayed Issuance Post-Audit; Section 11A Proviso Invocation Unsustainable.
January 23, 2017 Case Laws Central Excise AT

Coating Pipes with Cement or Plastic Under Headings 7304, 7305, 7306 is Manufacturing, Affects Excise Tax.
January 23, 2017 Case Laws Customs AT

Amendment of Import Document Reveals Mis-declaration to Evade Customs Duty, Suggesting Intentional Misconduct in Trade Process.
January 23, 2017 Case Laws Customs AT

Customs Duty Case: Notice to Customs House Agent Not Equal to Notice to Appellant, Affects Timeliness of Duty Demands.
January 23, 2017 Case Laws VAT and Sales Tax HC

Clandestine Goods Transport Deception u/s 52: Preventing Tax Evasion and Protecting Honest Traders in Uttar Pradesh.
January 23, 2017 Case Laws VAT and Sales Tax HC

Court Rules Denying Tax Remission Without Circular Provision Unjust, Ensures Fairness for Honest Taxpayers Against Discrimination.
January 21, 2017 Case Laws Income Tax AT

SEZ Unit's Accounting Entries Not a Basis to Deny Warehousing Charge Exemptions Under Income Tax Act Section 10AA.
January 21, 2017 Case Laws Income Tax AT

Officer Fails to Justify Rejection of Evidence; No Addition Made u/s 68 Due to Lack of Examination.
January 21, 2017 Case Laws Income Tax HC

High Court Rules Corporation Liable for Interest and Penalty on Incorrect 5% Tax Collection u/s 206C of Income Tax Act.
January 21, 2017 Case Laws Income Tax HC

High Court Upholds ITAT Decision: Reopening Assessment u/ss 147/148 Invalid Due to Lack of Proper Sanction u/s 151.
January 21, 2017 Case Laws Income Tax HC

Tax Department Fails to Prove Bogus Transactions; Section 68 Addition Overturned Due to Lack of Evidence.

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