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Showing 55901 to 55950 of 78539 Records

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May 11, 2016 Case Laws Income Tax AT

Derivative Trading Income Deemed Speculative; Can Offset Share Trading Losses for Assessee.
May 11, 2016 Case Laws Income Tax AT

Court Rules Against Unjust Enhancement of Capital Gains; Deduction for Partner Payments Must Be Allowed in LTCG Calculation.
May 11, 2016 Case Laws Income Tax AT

Income from Services Isn't Taxable Until Payment Finalized; No Tax Adjustments Before Agreement Completion.
May 11, 2016 Case Laws Income Tax AT

Section 28(iv) of Income Tax Act: Loans Not Considered Benefits or Perquisites; Unexplained Cash Credits Rule Unjustified.
May 11, 2016 Case Laws Income Tax AT

Taxpayer's Repair Expenses Classified as Leasehold Improvement Deemed Revenue Expenditure in Nature.
May 11, 2016 Case Laws Income Tax AT

Assessing Officer Incorrectly Referred Case to Valuation Officer; Section 55A Conditions Not Met for Stamp Duty Valuation.
May 11, 2016 Case Laws Income Tax AT

Buyer Still Liable for Capital Gains Tax Despite Property Repossession for Non-Payment; Obligation Stands When Deal Completes.
May 11, 2016 Case Laws Income Tax HC

High Court Deems Reopening of Assessment u/s 148 Lawful Based on Audit Objection in Specific Case Circumstances.
May 11, 2016 Case Laws Income Tax HC

Vesting of assets from a firm to a private limited company is not a transfer under Income Tax Act Section 45(1).
May 10, 2016 Case Laws Customs AT

Revenue Fails to Prove Item as Measuring Instrument Under CTH 9031.8000, Classified Under 8541.40 Instead.
May 10, 2016 Case Laws Customs HC

Supreme Court Emphasizes Timely Issuance of Orders Post-Hearing for Courts, Tribunals, and Quasi-Judicial Bodies.
May 10, 2016 Case Laws VAT and Sales Tax HC

Authority Overlooks VAT Act Section 17(14)(a), Ignoring Mandatory Business Registration Amendments Despite Timing u/s 75.
May 10, 2016 Case Laws Central Excise HC

Court Excludes 2192-Day Delay in Appeal Filing from Limitation Period for Fairness in Gujarat High Court Case.
May 10, 2016 Case Laws Central Excise HC

Incorrect Cenvat Credit Claims Lead to Independent Liability, Regardless of Usage, Under Taxing Statutes.
May 10, 2016 Case Laws Central Excise SC

Supreme Court Rules Durable Packing Material Costs Excluded from Transaction Value for Central Excise Calculations.
May 10, 2016 Case Laws Central Excise AAR

Applicant's Expansion Plan for Haridwar Plant II Valid as Existing Unit Despite Separate Licenses and Codes, Says Revenue.
May 10, 2016 Case Laws Service Tax AT

Internet Connectivity Services Ruling: Beyond Mere Server Space Rental, Affects Service Tax Implications.
May 10, 2016 Case Laws Service Tax AT

Cenvat Credit Transfer Allowed for Service Provider Post-Demerger u/r 10, Denial Not in Accordance with Provisions.
May 10, 2016 Case Laws Service Tax AT

ATM Services Taxed from May 1, 2006: Section 65(9a) & (9b) Excludes Pre-May 2006 Services from Taxation.
May 10, 2016 Case Laws Service Tax AT

Reimbursed Expenses to Mormugao Port Trust Excluded from Assessee's Service Tax Liability as Pure Agent.
May 10, 2016 Case Laws Income Tax HC

Assessing Officer Must Prove Nortel India Finalized Contracts to Establish Dependent Agent Permanent Establishment Status.
May 10, 2016 Case Laws Income Tax HC

Depreciation Allowed on Electrical Installations, Elevators, and DG Sets in Rented Buildings for Rental Income Earners.
May 10, 2016 Case Laws Income Tax HC

Court Rules on Stay Duration for Fees Under Article 5 of DTAA; Rejects Revenue's Continuous Months Argument.
May 10, 2016 Case Laws Income Tax AT

Capital Gains Tax Not Applicable: No Title Transfer in Contract Part Performance Involving Immovable Property.
May 10, 2016 Case Laws Income Tax AT

Section 115JB of Income Tax Act not applicable if accounts can't follow Parts II & III of Schedule VI, Companies Act.
May 10, 2016 Case Laws Income Tax AT

Appellate authorities should avoid altering best judgment income estimates unless there are clear, compelling reasons.
May 10, 2016 Case Laws Income Tax AT

Section 271(1)(c) Penalty Proceedings Separate from Main Assessment, Allowing New Arguments by Assessee.
May 10, 2016 Case Laws Income Tax AT

Bandwidth Payments Not Considered Managerial or Technical Services u/s 194J; No TDS Required.
May 10, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Invalid if AO Doesn't Specify Concealment or Inaccuracy in Income Tax Cases.
May 10, 2016 Case Laws Income Tax AT

Revenue Fails to Prove Accommodation Entries for Loans and Share Application; No Surveys on Creditors Conducted.
May 10, 2016 Case Laws Income Tax AT

Assessing Officer's yield comparability addition is legally unsustainable; CIT (A) rightly deletes it.
May 10, 2016 Case Laws Income Tax AT

Reopening under Income Tax Act sections 147/148 is not allowed; AO can't reassess section 10BA applicability.
May 10, 2016 Case Laws Income Tax AT

Charitable Status Retained: Section 11 Exemption Valid Despite Executive Committee's Favoritism in Quota Allotment.
May 10, 2016 Case Laws Income Tax AT

Expenses for raising debts or Foreign Currency Convertible Bonds are allowable tax expenditures for taxpayers.
May 10, 2016 Case Laws Income Tax AT

Ignorance of Law Not an Excuse for Delay in Tax Appeal Filings: Timely Compliance is Crucial.
May 9, 2016 Case Laws Income Tax AT

Penalty on Loans Over Rs. 20,000: Exclude Rs. 20,000 as Permissible Per Section 269SS, Per Assessing Officer Instructions.
May 9, 2016 Case Laws Income Tax AT

Lucas TVS Deemed Incomparable for Transfer Pricing Due to Lack of Segment-Wise Details in Manufacturing Activities.
May 9, 2016 Case Laws Income Tax AT

Calculate LTCG on Gifted Property Using Previous Owner's Acquisition Year per Section 49(1) of Income Tax Act.
May 9, 2016 Case Laws Income Tax AT

Assessing Officer Cannot Exploit Assessee's Mistake; Deduction u/s 80IB Allowed, Upholding Natural Justice Principles.
May 9, 2016 Case Laws Income Tax AT

Section 292C: Applicability Limited to Individuals Subject to Search or Document Requisition.
May 9, 2016 Case Laws Income Tax AT

Cash Addition Against Assessee Unjustified Without Proof of Actual Expenditure; Marketing Documents Insufficient Evidence.
May 9, 2016 Case Laws Income Tax AT

Penalty Confirmed for Assessee u/s 271(1)(c) for Undisclosed Income Found in Search, Declared Post Notice 153A.
May 9, 2016 Case Laws Income Tax AT

Section 69C Misapplied: Writing Off Goodwill Didn't Siphon Funds; Only Applies to Unexplained Investment Sources.
May 9, 2016 Case Laws Income Tax AT

Assessee Not Liable for TDS as No Expenditure Claimed; Not in Default u/s 201 of Income Tax Act.
May 9, 2016 Case Laws Income Tax AT

V-SAT infrastructure for screen-based trading qualifies for full depreciation under income tax rules.
May 9, 2016 Case Laws Income Tax AT

Partner's Withdrawal Not Taxable as Capital Gain Without Asset Transfer; Extinguishment of Rights Isn't a Taxable Event.
May 9, 2016 Case Laws Income Tax AT

Officer Wrongly Relied on Unapproved Financial Statements for Interest Income Addition: Shareholder Approval Required.
May 9, 2016 Case Laws Income Tax AT

Tribunal Nullifies Original Assessment Order; New Assessment by Officer Barred by Statute of Limitations.
May 9, 2016 Case Laws Income Tax AT

Transfer Pricing Adjustment Invalidated Due to Missing Draft Assessment Order u/s 92CA; Legal Flaw Confirmed.
May 9, 2016 Case Laws Income Tax AT

Agricultural Land Tax Status Maintained Despite Non-Agricultural Use by Transferee; Sale Does Not Alter Classification.

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