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Showing 54151 to 54200 of 78583 Records

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August 29, 2016 Case Laws Central Excise AT

Penalty Dropped for Late Filing of ER-5 and ER-6 Returns Due to Procedural Violation Under Central Excise Regulations.
August 29, 2016 Case Laws Central Excise AT

Appeal Confirms Eligibility for Credit on Capital Goods Under Exemption Notification 50/2003-CE; No Legal Basis for Denial.
August 29, 2016 Case Laws Income Tax SC

Supreme Court questions High Court's remand decision on Section 68 non-disclosure of loans by 37 individuals.
August 29, 2016 Case Laws Income Tax SC

Assessment Reopened Due to Valuation Report; Assessing Officer Not Obliged to Verify Construction Details via Report.
August 29, 2016 Case Laws Income Tax AT

Payments to Gensler-USA for project-specific designs not considered "Royalty" under Indian tax law, TDS section 195. No withholding tax.
August 29, 2016 Case Laws Income Tax AT

Family Arrangement Allows Tax Exemption on Property for Assessee's Children u/ss 54F/54 of Income Tax Act.
August 29, 2016 Case Laws Income Tax AT

Section 68: Loan Repayments and Interest Not Taxable as Income for Assessee.
August 27, 2016 Case Laws Service Tax AT

Export Service Refunds Not Tied to Registration Status; Compliance with Conditions Key for Cenvat Credit Refunds.
August 27, 2016 Case Laws Service Tax AT

CENVAT Credit Denied for Demo Cars as Capital Goods Due to Lack of Relevant Chapter Inclusion.
August 27, 2016 Case Laws Central Excise AT

Appellant's Duty Credit on Granules Offsets Demand on Strips; No Malafide Intent; Limitation Period Considered.
August 27, 2016 Case Laws Customs HC

Legislature Upholds Penalties for Companies and Directors, Ensures Guidelines to Prevent Arbitrary Power Use by Executives.
August 27, 2016 Case Laws Companies Law AT

Company Violates Clause 49: Whole Time Director Wrongly Chairs Audit Committee; SAT Upholds Rs. 5 Lakh Penalty as Fair.
August 27, 2016 Case Laws Income Tax HC

Tribunal Confirms MAT Credit Set-Off u/s 115JAA, Allowing Carry Forward to Offset Total Tax, Surcharge & Cess.
August 27, 2016 Case Laws Income Tax HC

High Court Directs CIT to Reassess Interest Waiver u/s 220(2A) of Income Tax Act for Taxpayer Cooperation.
August 27, 2016 Case Laws Income Tax HC

Court Limits Assessing Officer's Authority to Four Years for TDS Liability, Balancing Legislative Intent and Administrative Powers.
August 27, 2016 Case Laws Income Tax HC

Reopening Tax Assessments: Filing Lapse Insufficient; Income Must Exceed Tax-Free Threshold Under Income Tax Act.
August 27, 2016 Case Laws Income Tax HC

Taxpayers Can Opt Out of Depreciation u/s 80IA; Assessing Officers Must Exclude It from Income Calculation.
August 27, 2016 Case Laws Income Tax AT

Tax Collected at Source Required for Scrap from Mechanical Work, Including Ship Breaking, as per Section 206C.
August 27, 2016 Case Laws Income Tax AT

Capital Gains Tax on Property Deemed Taxable to Husband, Not Co-Owner Wife Due to Investment Source.
August 26, 2016 Case Laws Service Tax AT

Nepalese suppliers billing separately for transport doesn't classify appellants as GTA service recipients; no service tax due.
August 26, 2016 Case Laws Central Excise AT

Food Processor and Accessories Classified as Electric Appliance; Duty Based on Maximum Retail Price (MRP).
August 26, 2016 Case Laws Central Excise AT

Extended Limitation in Central Excise Requires More Than Willful Misstatement; Additional Evidence Needed for Proviso Application.
August 26, 2016 Case Laws Central Excise AT

Exemption Benefit Should Cover Casing Pipes Essential for Water Delivery, Not Just Water-Carrying Pipes.
August 26, 2016 Case Laws Central Excise AT

No time limit for show-cause notice u/s 11B in Central Excise refund claims; Revenue can address deficiencies anytime.
August 26, 2016 Case Laws Customs HC

Court Rules Speed Post Delivery as Valid Service u/s 153(a) of the Customs Act, 1962.
August 26, 2016 Case Laws Customs AT

Plastic Housing Not Exempt from Connector Rules; Penalty Imposed But Reduced for Misclassification.
August 26, 2016 Case Laws VAT and Sales Tax HC

High Court Rules Retrospective Amendment on Sales Tax Incentives Unconstitutional; Inapplicable to Current Cases.
August 26, 2016 Case Laws VAT and Sales Tax HC

Appellant Not Liable for Additional Penalty and Interest on Works Contract; Tax Already Paid at 12% Rate.
August 26, 2016 Case Laws Income Tax HC

Court Disallows Deductions for Foreign Visits u/s 40A(2)(a) and 69C; Insufficient Business Promotion Evidence.
August 26, 2016 Case Laws Income Tax AT

Eligibility for Section 54F Deduction Hinges on Property's Actual Residential Use, Not Just Municipal Classification.
August 26, 2016 Case Laws Income Tax AT

Donation to Unrecognized Political Party JOGO Allowed Deduction u/s 80GGC of Income Tax Act.
August 26, 2016 Case Laws Income Tax AT

CIT's Section 263 Order Against AO Overruled: No Fault in Assessee's Classification of Brand Sales as LTCG.
August 24, 2016 Notes GST

Goods Without Title Transfer Deemed as Services Under GST; Customs Duty and GST Applied on Imports.
August 24, 2016 Case Laws Service Tax AT

Service Recipients Face Challenges Verifying Service Tax Payments; Responsibility Lies with Service Providers, Not Recipients.
August 24, 2016 Case Laws Service Tax AT

No Penalty Imposed on Assessee Due to Good Faith Belief in Discharged Tax Liability u/s 80, Finance Act 1994.
August 24, 2016 Case Laws Central Excise AT

Cenvat Credit Issue: Availing Input Services Credit Without Payment Violates Rule 4(7) of Cenvat Credit Rules 2004.
August 24, 2016 Case Laws Customs AT

Soybean Oil from Lecithin Production Classified as Crude Oil Under Tariff Heading 15071000, Even if Degummed.
August 24, 2016 Case Laws Income Tax AT

Section 11 Exemption Stands: Profits from Educational Activities Do Not Affect Charitable Status Under Income Tax Act.
August 24, 2016 Case Laws Income Tax AT

Entity's Section 12A Registration Denied for Accepting Bogus Donations, Activities Found Non-Genuine and Misaligned with Objectives.
August 24, 2016 Case Laws Income Tax AT

Loan Processing and Pre-Payment Charges Can Be Deducted if Genuine, Not for Tax Evasion Purposes.
August 24, 2016 Case Laws Income Tax AT

Penalty Quashed: Section 271B on Mandatory Audit Threshold u/s 44AB Ruled Inapplicable for Rs. 42 Lakhs Receipts.
August 23, 2016 Notes GST

Reverse Charge Mechanism: Import of Services Considered Supply Under GST, Subject to Taxation.
August 23, 2016 Notes GST

Understanding "Supply" Under GST: Key to Applying CGST, SGST, and IGST on Goods and Services Transactions.
August 23, 2016 Notes Service Tax

CESTAT rules afloat vessels are goods, not immovable property; subject to GST on sale or supply.
August 23, 2016 Case Laws Service Tax AT

Well Stimulation Vessel Management Classified as Non-Taxable Service; Refund Granted for Service Tax Imposed (Section 65(95a)).
August 23, 2016 Case Laws Income Tax HC

Court Rules Trust, Not Individual, Liable for Tax on Lottery Income Received by Trust.
August 23, 2016 Case Laws Service Tax AT

CENVAT Credit Applies to Outward Transportation from Factory to Customer; Assessee Benefits from Board's Relaxation.
August 23, 2016 Case Laws Service Tax AT

Refund Denied for SEZ Services Due to Lack of Approval from Committee; Condition 3(I) Not Met.
August 23, 2016 Case Laws Central Excise AT

Cenvat Credit Denied for Input Services in Captive Mines Due to Rule 2(l) Exclusion on Construction Works.
August 23, 2016 Case Laws Central Excise AT

Appeal Rights Expanded: Tribunal Can Hear Challenges to Denial of Cross-Examination Requests in Legal Cases.

1 ....1080 1081 1082 108310841085 1086 1087 1088........ 1572

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