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Showing 56051 to 56100 of 78534 Records

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May 4, 2016 Case Laws Income Tax HC

High Court rules only original Assessing Officer can reopen tax assessments u/ss 147/148, not other Income Tax Officers.
May 4, 2016 Case Laws Income Tax HC

Tax Appeals Under Rs. 20 Lakhs: Retrospective Policy Applies to Pending References, Per Circular Dated December 10, 2015.
May 4, 2016 Case Laws Income Tax AT

Taxpayers Can Claim Deductions for Warehousing Facilities Used Internally u/s 35AD of the Income Tax Act.
May 4, 2016 Case Laws Income Tax AT

10% Tax Rate on Long-Term Capital Gains from Equity Shares: Proviso to Section 112(1) Explained.
May 4, 2016 Case Laws Income Tax SC

Unabsorbed depreciation from April 1, 1997, offsets any income for 1998-99; business income only for next 8 years.
May 4, 2016 Case Laws Income Tax AT

Section 14A: No Addition for Interest Allocated to Exempt Income per Rule 8D(2)(ii) of the Rules.
May 4, 2016 Case Laws Income Tax AT

Lease Rent Equalization Charge Not an Unascertained Liability in MAT Book Profit Computation u/s 115JB.
May 4, 2016 Case Laws Income Tax AT

Assessee can deduct ESOP withdrawal from taxable book profit for MAT calculation u/s 115JB.
May 4, 2016 Case Laws Income Tax AT

Commission Payments Disallowed: Assessee Paid on Behalf of Clients, Not Own Expense.
May 4, 2016 Case Laws Income Tax AT

Profit from Asset Conversion Taxed as Capital Gains and Business Income: Understanding Tax Implications for Converted Stock.
May 4, 2016 Case Laws Income Tax AT

Disallowed Purchases from TTPL Adjusted to Reduce Closing Stock, Neutralizing Profit Impact; No Further Adjustments Needed.
May 4, 2016 Case Laws Income Tax AT

Deduction for housing loan interest u/s 24 applies when property is acquired or constructed with borrowed capital.
May 4, 2016 Case Laws Income Tax AT

Expenditure for Loan Discharge Considered Revenue, Not Capital Loss, for Business Purpose of Assessee.
May 4, 2016 Case Laws Income Tax AT

Company's Interest-Free Advance to Subsidiary Found Non-Taxable Due to Lack of Interest Burden.
May 4, 2016 Case Laws Income Tax AT

Exemption Granted: Capital Gains Used but House Construction Delayed Beyond Control u/s 54.
May 4, 2016 Case Laws Income Tax AT

Tax Addition for Software Purchase Deleted: No Impact on Assessee's Income as Software Sold Unused.
May 4, 2016 Case Laws Income Tax AT

Depreciation Rates for Software: 25% for IPR, 60% for Other Software per Income Tax Act Section 43(1) Explanation 3.
May 4, 2016 Case Laws Income Tax AT

Expenditure for issuing shares not eligible for amortization u/s 35D; expansion must involve new undertaking establishment.
May 4, 2016 Case Laws Income Tax HC

Assessing Officer Can Add Unproven Sundry Credits as Expenditures u/s 69C of Income Tax Act.
May 3, 2016 Case Laws Service Tax AT

Key Criteria for CENVAT Credit on Service Tax: Linking Inputs to Manufacturing Output Eligibility.
May 3, 2016 Case Laws Service Tax AT

Chlorine pipeline transport charges included in sale price not subject to service tax, central excise duty applies.
May 3, 2016 Case Laws Service Tax AT

Refund Denied If No Link Between Services Provided and Export of Goods Under Notification No. 17/2009-ST.
May 3, 2016 Case Laws Central Excise HC

High Court Cannot Waive Mandatory 7.5% Deposit Requirement for Appeals u/s 35F, Ensures Compliance in Excise Laws.
May 3, 2016 Case Laws Central Excise HC

Penalty u/s 11AC Not Imposed Without Suppression or Misstatement by Assessee per Section 11A.
May 3, 2016 Case Laws Central Excise HC

Court Rules No Duty Demand Without Evidence on Raw Material Purchase, Electricity Usage, or Sale Proceeds in Clandestine Case.
May 3, 2016 Case Laws Customs HC

Clarification: Section 112 bans goods explicitly prohibited from import, not those smuggled against import laws.
May 3, 2016 Case Laws Customs AT

CHA License Suspension Invalid if Renewed During Suspension Period; Renewal Overrides Suspension.
May 3, 2016 Case Laws Customs AT

Customs House Agent license revocation must follow Regulation 20's 90-day limit for issuing a show cause notice.
May 3, 2016 Case Laws Customs AT

No further proceedings needed as parties paid full duty, interest, and 25% penalty per Section 28(1A) proviso.
May 3, 2016 Case Laws Customs AT

Section 28(1A) of Customs Act, 1962, only applies to Customs Act proceedings, not other legislation.
May 3, 2016 Case Laws Customs HC

High Court rules leaving disembarkation card blank is not an attempt to evade customs duty on imports.
May 3, 2016 Case Laws VAT and Sales Tax HC

Only the VAT Commissioner in Delhi Can Reject Amnesty Scheme Applications, Not Additional Commissioners.
May 3, 2016 Case Laws VAT and Sales Tax HC

High Court Quashes Show Cause Notice: Deputy Commissioner's Revisional Power u/s 46 of DST Act Unjustified.
May 3, 2016 Case Laws VAT and Sales Tax HC

Quasi-judicial authorities must independently use discretionary powers without influence from superiors, ensuring impartial decision-making.
May 3, 2016 Case Laws VAT and Sales Tax HC

Court Orders Refund for Incorrect Demand u/s 68 of GVAT Act; Correct Section 69 Cited.
May 3, 2016 Case Laws Income Tax HC

Court Affirms Autonomy of Settlement Commission; Directions During Pending Proceedings Not Allowed.
May 3, 2016 Case Laws Income Tax HC

Chief Commissioners of Income Tax Cannot Waive Interest u/s 234B Without CBDT Directions; Apply via Section 119(2)(a).
May 3, 2016 Case Laws Income Tax AT

Nonresident overseas entities' profits from services outside India not taxable u/s 9(1) or other provisions.
May 3, 2016 Case Laws Income Tax AT

No Tax Deduction at Source Required for Overseas Logistic Payments: No Business Connection u/s 9(1)(i) of Income Tax Act.
May 3, 2016 Case Laws Income Tax AT

TPO Unable to Prove Assessee's Marketing Expenses Benefited Associated Enterprise u/s 92 of Income Tax Act.
May 3, 2016 Case Laws Income Tax AT

Exchange Rate Fluctuations Eligible for Deduction u/s 80IB of Income Tax Act.
May 3, 2016 Case Laws Income Tax AT

Trade Advances Not Deemed Dividends Under Income Tax Act Section 2(22), Distinguishing Business Transactions from Dividend Distributions.
May 3, 2016 Case Laws Income Tax AT

Imprest Money for Client Expenses Not Taxable Income for Fiduciary Entity, Per Professional Advances Handling Guidelines.
May 3, 2016 Case Laws Income Tax AT

No Penalty for Failure to Deduct Tax: Entity Not an "Assessee-in-Default" u/ss 271C and 201 of Income Tax Act.
May 3, 2016 Case Laws Income Tax AT

Exemption on Mutuality Denied as Trust Beneficiaries Not Identifiable; Mutuality Concept Not Applicable.
May 3, 2016 Case Laws Income Tax AT

Court Rules: Use Previous Owner's Cost for Calculating Long-Term Capital Gains; Indexation from April 1, 1981 Applies.
May 3, 2016 Case Laws Income Tax AT

Depreciation Denied: Tools & Machinery Considered Part of Hotel Construction Costs, Ineligible for Tax Depreciation.
May 3, 2016 Case Laws Income Tax AT

Commission Income Taxed as Business Profits Under Income-tax Act, Section 14; Not Under Residual Category.
May 3, 2016 Case Laws Income Tax AT

Exemption Granted: Assessee Entitled to Section 11(2) Income Tax Act Exemption Despite Technical Lapse in Fund Accumulation Process.
May 3, 2016 Case Laws Income Tax AT

Income Tax Act Section 54F Amended: Exemption Now Limited to One Residential House in India, Effective April 1, 2015.

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