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Showing 52201 to 52250 of 78600 Records

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January 21, 2017 Case Laws Income Tax HC

Court Rules Excise Duty Receivable Not Income, No Tax Imposition Needed u/s 43B.
January 21, 2017 Case Laws Service Tax AT

Exemption for Tyre Retreading Services Restored After Incorrect Reversal by First Appellate Authority in Ex Parte Proceedings.
January 21, 2017 Case Laws Service Tax HC

High Court Grants Refund Claim After Petitioner Discharges Entire Liability in Airport Authority of India Case.
January 21, 2017 Case Laws VAT and Sales Tax HC

Court Rules VAT Not Applicable on Brand Franchisee Fees; No 'Sale' of Intangible Goods Occurs.
January 21, 2017 Case Laws VAT and Sales Tax HC

High Court Confirms Luxury Tax Applies to Renting Out Lawns, Upholding Lower Court's Decision.
January 20, 2017 Case Laws Income Tax HC

Section 11 Tax Exemption Requires Granted Registration, Not Just Application Submission.
January 20, 2017 Case Laws Income Tax AT

Taxpayer Denied Section 11 Exemption Due to Non-Compliance with Section 12AA Registration Terms by AO.
January 20, 2017 Case Laws Income Tax AT

Section 271(1)(c) Penalty Invalidated: Notice Issued with Unstruck Irrelevant Clause Deemed Vague by Court.
January 20, 2017 Case Laws Income Tax HC

Notice u/s 147 Invalid if Issued to Non-Existent Entity Post-Amalgamation u/s 394 of Companies Act.
January 20, 2017 Case Laws Income Tax AT

Income Tax: AO Can't Add u/s 69C for Bogus Purchases Based Solely on Sales Tax Info or Third-Party Statements.
January 20, 2017 Case Laws Income Tax AT

Section 69C Addition for Bogus Purchases Overturned Due to Lack of Evidence from Assessing Officer on Payment Routing.
January 20, 2017 Case Laws Income Tax AT

TCS Credit Denied Despite Recognition by Income Tax Act; Procedural Rules Shouldn't Block TCS Credit Access.
January 20, 2017 Case Laws Income Tax AT

Assessment Order by AO Supported by Judicial Precedents; Revision u/s 263 Not Warranted Despite Revenue Concerns.
January 20, 2017 Case Laws Income Tax AT

TDS on Software Payments: Domestic Law Amendments Can't Alter 'Royalty' Definition in DTAA u/s 195.
January 20, 2017 Case Laws Income Tax AT

Capital Gains from Hospital Sale Classified as Long-Term; Appellate Authority Upholds Commissioner's Decision on Slump Sale.
January 20, 2017 Case Laws Income Tax AT

DRP Criticized for Misinterpreting AAR Order on Taxability of Slot Hire Charges, Causing Hardship for Assessee.
January 20, 2017 Case Laws Income Tax AT

Reassessment Invalid Without Concrete Evidence of Income Escapement; Mere Possession of Assets Insufficient for Justification.
January 20, 2017 Case Laws Service Tax AT

Underwriting Service Commissions Received by Appellant Classified as Taxable Income Under Relevant Regulations.
January 20, 2017 Case Laws Central Excise AT

CENVAT Credit Applies to Sales Commission as Input Service for Sales Promotion Under Interrelated Sale and Manufacture Processes.
January 20, 2017 Case Laws Central Excise AT

Ruling: Chewing Tobacco Packs Under 10g Should Use Transaction Value, Not MRP, for Valuation (Section 4A).
January 20, 2017 Case Laws Customs AT

Adjudicating Authority Rejects Import Pricing Based on Supplier's List, Citing Customs Valuation Rules, 1988 Violation.
January 20, 2017 Case Laws Companies Law HC

No Meeting Needed for Transferor Company's Secured Creditors in Amalgamation Due to Their Absence per Company Law.
January 19, 2017 Case Laws VAT and Sales Tax SC

Denying deduction benefits due to unrecorded trade discounts at transaction time is unrealistic, unfair, and unjust.
January 19, 2017 Case Laws VAT and Sales Tax SC

Trade Discounts Post-Sale: Should They Be Included in Taxable Turnover? Clarity Needed on Current Practices.
January 19, 2017 Case Laws VAT and Sales Tax HC

Court Rules Malted Barley, Malt, Hops, Maize Flakes Not Exempt from Entry Tax Under Schedule II, Entry 2.
January 19, 2017 Case Laws Income Tax AT

Foreign Travel Expenses Partially Disallowed for Directors; Commercial Purpose May Qualify for Tax Deduction.
January 19, 2017 Case Laws Income Tax AT

Film Production Payments Considered Contract Payments: TDS Applies u/s 194C, Not Section 194J of Income Tax Act.
January 19, 2017 Case Laws Income Tax AT

Company's Payment to Director: Temporary Advances or Salary? AO's Decision Questioned Due to Ignoring Key Facts.
January 19, 2017 Case Laws Income Tax AT

Hospital Payments to Doctors and Labs: Can Non-Claimed Expenses Be Disallowed u/s 40(a)(ia) and 194J?
January 19, 2017 Case Laws Income Tax AT

Reversal of Excess Profits in Project Completion Method Violates Accounting Standard AS-7, Unauthorized by Management.
January 19, 2017 Case Laws Income Tax AT

Assessing Officer's Duty to Investigate Business Promotion Expenses via Credit Card Doubts Clarified.
January 19, 2017 Case Laws Service Tax AT

Recipient Cannot Change Service Classification u/r 6(5) of Cenvat Credit Rules; Misclassification by Provider Challenged.
January 19, 2017 Case Laws Central Excise AT

CENVAT Credit Allowed for Sales Commission as Part of Sales Promotion Linked to Manufacturing Activity.
January 19, 2017 Case Laws Central Excise AT

Cenvat Credit Allowed on CVD Paid via DEPB; No Suppression of Facts or Extended Limitation Validity.
January 19, 2017 Case Laws Central Excise AT

CENVAT Credit Eligibility Depends on Final Product's Dutiability When Capital Goods are Received, Not Later Exemptions.
January 19, 2017 Case Laws Customs AT

Crude Palm Oil Classified Under Tariff Code 15111000 When Imported in Raw Form.
January 18, 2017 Case Laws VAT and Sales Tax HC

Court Rules Siding and Shunting Charges Excluded from Sale Price for Tax Calculations; Officer's Decision Upheld.
January 18, 2017 Case Laws Income Tax AT

Deduction u/s 54F Allowed for Property Registered in Assessee's Wife and Daughter-in-Law's Names.
January 18, 2017 Case Laws Income Tax HC

Tax Assessment Reopened: Alleged Bogus Loss via Client Code Modifications Justifies Reassessment by Authorities.
January 18, 2017 Case Laws Income Tax HC

Passenger Service Fees to Airports Not Classified as Rent, No TDS Required u/s 194-I of Income Tax Act.
January 18, 2017 Case Laws Income Tax AT

Profit Estimated at 8% Due to Unverified Purchases; Assessee Fails to Prove Authenticity of Transactions.
January 18, 2017 Case Laws Income Tax AT

Leasehold Workshop Improvement Costs Deemed Capital, Eligible for Depreciation, Says Commissioner of Income Tax.
January 18, 2017 Case Laws Income Tax AT

Transfer Pricing Authority Mistakenly Treats Rupee-Denominated CCDs as Loans, Erroneously Using LIBOR as Benchmark Rate.
January 18, 2017 Case Laws Income Tax AT

CIT(A) Upholds Share Buyback Price, Dismisses TPO's Notional Interest Adjustment Based on NAV Justification (A.
January 18, 2017 Case Laws Income Tax AT

Penalty u/s 271(1)(c) of Income Tax Act Deemed Unjustified Due to Ambiguity in Income Concealment Case.
January 18, 2017 Case Laws Income Tax AT

Exemption Granted u/ss 11 & 12: Charitable Motive in Providing Affordable Accommodation Overrides Profit Motive.
January 18, 2017 Case Laws Income Tax HC

Spousal Asset Assessment Doesn't Invalidate Individual Asset Assessment, Protective Measures Considered Separately.
January 18, 2017 Case Laws Central Excise AT

Central Excise Valuation: Rule 7 Inapplicable for Goods Sold at Factory Gate with Duty Paid; Depot Transfers Irrelevant.
January 17, 2017 Case Laws Income Tax AT

Training for Seamen Deemed Charitable; Section 11 Exemption Applies Despite Some Courses Lacking Approval.
January 17, 2017 Case Laws Income Tax HC

Excise Duty Reimbursement in Bihar Classified as Capital Receipt, Excluded from Book Profits u/s 115J.

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