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Showing 56101 to 56150 of 78534 Records

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May 3, 2016 Case Laws Income Tax AT

Hotel Lease Income Classified as Business Income for Tax Purposes; Rental Earnings Subject to Business Tax Rates.
May 3, 2016 Case Laws Income Tax AT

Employer Wins Tax Relief: Rule 8 Allows 40% Fringe Benefits Tax Rate Instead of 100% Assessed by Officer.
May 3, 2016 Case Laws Income Tax AT

AO Wrongly Disallowed Trade Discount u/s 40A(2)(a); Should Not Be Treated as Assessee's Expenditure.
May 3, 2016 Case Laws Income Tax AT

Section 40A(2)(a) Case: Trade Discounts to Sister Concerns Deemed Reasonable, No Disallowance Required.
May 2, 2016 Circulars VAT and Sales Tax

New Program Launched to Boost Officers' Knowledge of Delhi VAT Act 2004 & Central Sales Tax Act 1956.
May 2, 2016 Notifications Income Tax

Guidelines for Paying Tax Collected at Source u/s 206C of the Income Tax Act: Ensure Timely Compliance.
May 2, 2016 Notifications Income Tax

Rule 31A Amended: New Deadlines for Submitting TDS Statements Announced Under Income Tax Regulations.
May 2, 2016 Notifications Income Tax

Ensure Timely TDS Payment on Salary as per Section 192(1A) Guidelines to Avoid Penalties.
May 2, 2016 Notifications Income Tax

New CBDT Rule: Employees Must Provide Proof for Salary Deductions u/s 192 for TDS Compliance.
May 2, 2016 Case Laws Income Tax AT

AO Fails to Prove Excessive Payments to Directors u/s 40A(2)(b) Due to Lack of Comparable Cases.
May 2, 2016 Case Laws Income Tax AT

FAA Finds No Unaccounted Money in Share Capital Subscription; Alleged Price Rigging Occurred After Subscription.
May 2, 2016 Case Laws Income Tax HC

Tribunal Approves 80% Depreciation for New Turbine Generator Set Under Income Tax Act Section 32.
May 2, 2016 Case Laws Income Tax HC

Tax Deductibility: Repayment Amounts Can Be Claimed When Fixed Deposit Receipt is Received, Aligns with Case Law.
May 2, 2016 Case Laws Income Tax AT

Transfer Pricing Adjustments Unnecessary When Transactions Follow Arm's Length Principle; Avoid Indiscriminate Changes to Fundamental Facts.
May 2, 2016 Case Laws Income Tax AT

Shares Issued at Premium to Non-Resident Holding Company Not an International Transaction, Chapter X Provisions Inapplicable.
May 2, 2016 Case Laws Income Tax AT

Section 12A Registration: Assessment Fee to QCI Not Applicable for Non-Commercial Entities, AO Misapplied Section 2(15).
May 2, 2016 Case Laws Income Tax AT

Payments to ad-hoc camera attendants not u/s 194C, hence no TDS liability on such payments.
May 2, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Justified: No Income Concealment or Inaccurate Particulars in Minor Tax Case.
May 2, 2016 Case Laws Income Tax HC

Income from Parbati Engineering Works to be clubbed with appellant's income under tax rules for spouse and minors.
May 2, 2016 Case Laws Income Tax AT

Lease Rent Classification: Revenue vs. Capital Nature under Accounting Standard 19. Depreciation Applied, True Nature Determines Income Calculation.
May 2, 2016 Case Laws Income Tax AT

Distributors' discounts on prepaid cards exempt from TDS under Income Tax Act Section 194H, not considered commission.
May 2, 2016 Case Laws Income Tax HC

Court Rules Brand Creation Costs as Deferred Revenue, Not Capital Expenditure, Spread Over Five Years.
May 2, 2016 Case Laws Income Tax HC

High Court Calls for Consistent Calculation in Section 10A to Ensure Fair Tax Benefits for Exporters.
May 2, 2016 Case Laws Income Tax AT

Downloading Photos for One-Time Magazine Use Exempt from Article 12 DTAA; No Tax Deduction Required for Payments.
May 2, 2016 Case Laws Income Tax AT

Aircraft Seat Magazine Ads Exempt from Section 194C Income Tax Act Requirements; Revenue Sharing Not Taxable.
May 2, 2016 Case Laws Income Tax AT

Project Abandonment Loss Not Classified as Capital Loss for Assessee Paying Rs. 50 Lakhs Advance.
May 2, 2016 Case Laws Income Tax AT

Revenue Authority Must Respect Assessee's Consistent Treatment of Securities as Investments per CBDT Circular No. 6/2016.
May 2, 2016 Case Laws Income Tax AT

Assessing Officer Must Consider Full Period Sales, Not Just Selling Price, When Estimating Gross Profit.
May 2, 2016 Case Laws Income Tax AT

Secondment Agreement Payments Not Classified as Technical Service Fees for TDS Purposes Due to Employee Control by Payer.
May 2, 2016 Case Laws Income Tax AT

Gift Received Before July 2, 2004, Exempt from Amended Income Tax Act Section 56(2)(v) Provisions.
May 2, 2016 Case Laws Income Tax AT

TDS on Payments to Non-Residents for Testing Charges u/s 195 as Fees for Technical Services.
May 2, 2016 Case Laws Wealth-tax AT

Agricultural Lands Excluded from Wealth Tax u/s 2(ea) of Wealth Tax Act When Used for Farming Purposes.
May 2, 2016 Case Laws Service Tax AT

Board Clarifies Credit Available for Pre-01/04/2011 Construction Services Despite Delayed Invoicing.
May 2, 2016 Case Laws Service Tax HC

High Court Allows Cenvat Credit for Common Input Services Across Three Units with Unified Management.
May 2, 2016 Case Laws Central Excise HC

High Court Confirms Appeal Maintainability on SSI Exemption Under Central Excise; Eligibility Limit Dispute Continues.
May 2, 2016 Case Laws Central Excise HC

Cenvat Credit Eligibility: Only Manufacturer-Issued Invoices Qualify as Duty-Paying Documents, Not Consignee-Endorsed Ones.
May 2, 2016 Case Laws Central Excise HC

Interest Must Be Paid if Duty Refund u/s 11B(2) Delayed Beyond Three Months Per Section 11BB(1) Mandate.
May 2, 2016 Case Laws Central Excise HC

Interest Awarded for Delayed Refund: Section 11B Requires Timely Return of Funds, Failure Results in Interest Penalty.
May 2, 2016 Case Laws Central Excise HC

High Court Overturns Tribunal's Order Against 100% EOU for Garbage Bags Due to Lack of Clarity and Detail.
May 2, 2016 Case Laws Central Excise HC

Export Case: Failure to Provide ARE 1 Forms and Proof of Export Violates Rule 19; Same Rank Officers' Orders Impermissible.
May 2, 2016 Case Laws VAT and Sales Tax SC

Petitioner can seek pre-deposit waiver under APGST Act by filing with ADC, per Section 19(2A).
May 2, 2016 Case Laws VAT and Sales Tax HC

High Court Orders Refund of Un-utilized Input Tax Credit Under GVAT Act; Dismisses State's Opposition; Section 75 Applied.
April 30, 2016 Case Laws Income Tax AT

Penalty Proceedings u/s 271(1)(c) Unclear; Defective Show Cause Notice u/s 274 Means No Penalty Imposed.
April 30, 2016 Case Laws Income Tax AT

Tribunal Rules Staff Welfare Expenses Fully Allowable, Rejects Personal Expense Argument by Corporate Entity.
April 30, 2016 Case Laws Income Tax SC

Supreme Court: Limitation for Block Assessment Excludes Stay Order Period on Special Audit, Extending Revenue's Time.
April 30, 2016 Case Laws Income Tax SC

Income Tax: Block Assessment Order Limitation Starts from Search Operation Completion Date.
April 30, 2016 Case Laws Income Tax HC

High Court Rules Factoring Charges Exempt from TDS as They're Not Interest u/s 194A of Income Tax Act.
April 30, 2016 Case Laws Income Tax AT

Court Rules Transaction Not a Slump Sale: Section 50B Capital Gain Inapplicable Due to Partial Asset Transfer Without Liabilities Assumption.
April 30, 2016 Case Laws Income Tax AT

Tax Assessments on Non-Existing Companies Deemed Void from the Start, Ensuring Legal and Tax Integrity.
April 30, 2016 Case Laws Income Tax AT

Joint Development Agreements Must Use Fair Market Value for Capital Gains, Not Construction Costs, to Align with Tax Guidelines.

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