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Showing 56551 to 56600 of 78534 Records

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April 12, 2016 Circulars Central Excise

Excise Duty on Re-Refined Waste Oil Hinges on Processes in Chapter Note 4, Chapter 27 Clarification.
April 12, 2016 Case Laws Income Tax HC

High Court Grants Tax Exemption for Surat Land Compensation u/s 10(37) of Income Tax Act.
April 12, 2016 Case Laws Income Tax HC

Lesser TDS Deduction Due to Honest Mistake Not Grounds for Disallowance u/s 40(a)(ia) of Income Tax Act.
April 12, 2016 Case Laws Income Tax AT

Section 115JB Exempts Banking Companies from Minimum Alternate Tax (MAT) Requirements.
April 12, 2016 Case Laws Income Tax AT

Bank Investments as Business Assets or Stock-in-Trade Affect Tax and Financial Reporting for Banks.
April 12, 2016 Case Laws Income Tax AT

Prior Losses Can't Offset Profits of Eligible Business u/s 80IA Deductions if Already Absorbed Against Other Profits.
April 12, 2016 Case Laws Income Tax AT

Losses from Speculative Transactions u/s 43(5) Classified as Speculative, Not Business Losses.
April 12, 2016 Case Laws Income Tax AT

Commodity Losses Offset Speculative Gains: Normal Business Losses Permitted Under Tax Regulations.
April 12, 2016 Case Laws Income Tax AT

Cranes Hiring Payments Governed by Section 194C, Not Section 194I of Income Tax Act.
April 12, 2016 Case Laws Income Tax AT

Income Tax Act Section 80IB(10) Clause (d) Amendment Applies Prospectively from April 1, 2005, Not Retroactively.
April 12, 2016 Case Laws Income Tax AT

Tax Assessment Invalid if Issued to Non-Existent Company: Ensure Entity Legality for Validity.
April 12, 2016 Case Laws Income Tax AT

Court Rules Cash Discounts Exempt from TDS u/s 194H, Not Considered Commission on Sales.
April 12, 2016 Case Laws Income Tax AT

Section 44AD Sets 8% Net Profit Rate for Retail Businesses with Turnover Up to Rs. 60 Lakhs.
April 12, 2016 Case Laws Income Tax AT

Purchaser's flat combination exceeding 1000 sq ft doesn't disqualify assessee from Section 80IB(10) tax benefits.
April 12, 2016 Case Laws Income Tax AT

Court Highlights Consistency in Section 10A Deductions for Accurate Tax Computation in Export and Forex Earnings Context.
April 12, 2016 Case Laws Income Tax AT

Income Tax Commissioner Appeals Limited to Issues Reviewed by Assessing Officer; Section 263 Revisions Clarified.
April 12, 2016 Case Laws Income Tax AT

Payment Not Subject to TDS: No Managerial Services Rendered u/ss 194H or 194J of Income Tax Act.
April 12, 2016 Case Laws Income Tax AT

Tin, iron scrap, and plastic drums sold as scrap not liable for TCS under Income Tax Act Section 206C.
April 12, 2016 Case Laws Income Tax AT

Assessee Must Deposit PF and ESIC Contributions by Due Date, Not by Income Tax Return Filing Date.
April 12, 2016 Case Laws Income Tax AT

Section 263 of Income Tax Act: Revision not justified by differing opinion without clear error or lack of enquiry.
April 12, 2016 Case Laws Income Tax AT

City Civil Court's Valuation Accepted by AO as Closing Work in Progress for Tax Assessment.
April 12, 2016 Case Laws Income Tax AT

Entities Cannot Claim Exemption and Depreciation Simultaneously Under Income Tax Act Sections 11 and 32.
April 12, 2016 Case Laws Income Tax AT

Company Without Permanent Establishment in India Gets Tax Benefits u/s 115A; Taxed at 20% Rate.
April 12, 2016 Case Laws Wealth-tax AT

WDV of Cars Accepted as Market Value in Wealth Tax Assessments Due to Lack of Revenue Evidence Challenging It.
April 12, 2016 Case Laws Service Tax AT

Service Tax Applies to Pandal or Shamiana Services Regardless of Venue; Includes Lighting for Government Buildings and Temples.
April 12, 2016 Case Laws Service Tax AT

Main Contractor Not Liable for Subcontractor's Tax if Compliant with Legal Requirements: Subcontractor Remains Responsible.
April 12, 2016 Case Laws Service Tax AT

Supply of Lights for Pandals Classified as Taxable Service Under Service Tax Regulations.
April 12, 2016 Case Laws Service Tax AT

Revenue's Document Request Overruled; Refund Granted Without Original Filing Requirement; Limitation Period Maintained.
April 12, 2016 Case Laws Service Tax HC

High Court Allows Cenvat Credit for IT Software Services Taxable Under Clause (zzzze) of Section 65(105) Since 2008.
April 12, 2016 Case Laws Customs HC

Court Orders Release of Seized Goods if No Adjudication in One Year, Despite Waiver u/s 110(2.
April 12, 2016 Case Laws Customs AT

Penalty Not Imposed Under Customs Act Section 114A Due to Lack of Proof of Collusion or Misstatement.
April 12, 2016 Case Laws Customs AT

Fraudulent Document Submission Nullifies Legal Existence, Triggers Extended Limitation Period under Notification No. 84/97-CUS.
April 12, 2016 Case Laws Customs AT

Show Cause Notice Required for Recovering Excess Drawback u/r 16; Proper Officer Must Issue Notice First.
April 12, 2016 Case Laws VAT and Sales Tax HC

Denial of 'C' Forms Unjustified for Inter-State Sales if Goods Movement Specified in Lease Agreement u/s 3(a) CST Act.
April 12, 2016 Case Laws VAT and Sales Tax HC

Amnesty Scheme: Waiver of Penalties for Partial Tax Payment; No Waiver if Penalty Contested Post-Payment.
April 12, 2016 Case Laws Income Tax AT

Section 153A Assessments Invalid Due to Lack of Incriminating Material; All Additions Deleted.
April 12, 2016 Case Laws Income Tax AT

Interest on Loans from Indian Government for Business is Tax-Deductible u/s 36(1) of Income Tax Act.
April 11, 2016 Case Laws Service Tax HC

Service Tax Payment by Senior Advocates Temporarily Halted; Fee Memorandum Basis Addressed. Relevant Notifications Stayed.
April 11, 2016 Case Laws Income Tax SC

Supreme Court mandates interest payment u/s 244(1A) for delayed refunds used by the Tax Department.
April 11, 2016 Case Laws Income Tax AT

Excise Duty Refund Counts as Profit for Industrial Undertaking; Eligible for Deduction u/s 80-IB.
April 11, 2016 Case Laws Income Tax AT

Feasibility Report Costs for Potential Projects Classified as Revenue for Tax Purposes.
April 11, 2016 Case Laws Income Tax AT

Taxpayer Not at Fault for Appeal Delay Due to Lack of Evidence on Order Communication Timing.
April 11, 2016 Case Laws Income Tax AT

NRI Taxpayer Eligible for Indexation Benefits on Share Sales Under Second Proviso to Section 48 of Income Tax Act.
April 11, 2016 Case Laws Income Tax AT

UP Sahakari Chini Mill Sangh Not a Public Financial Institution: Section 4A(2) Companies Act, 1956 Implications.
April 11, 2016 Case Laws Income Tax AT

Legitimate Transactions Yield Tax Benefits Without Disregard, No Denial for Genuine Short-Term Capital Losses.
April 11, 2016 Case Laws Income Tax AT

Interest from Fixed Deposits Classified as "Income from Other Sources," Not "Business Income," in Recent Case Law.
April 11, 2016 Case Laws Income Tax AT

Interest Paid to Third Parties Qualifies as Business Expenditure for Deduction in Net Profit Calculations.
April 11, 2016 Case Laws Income Tax AT

Advances for goods/services not deemed dividends u/s 2(22)(e) of Income Tax Act; excluded from specific tax implications.
April 11, 2016 Case Laws Income Tax AT

Tax Assessment Reopening Annulled; Volckar Report Alone Insufficient for Reassessment Without Additional Evidence or Rationale.
April 11, 2016 Case Laws Income Tax AT

Book Profits Must Include Bad Debt Provisions per Clause (i), Explanation [1], Subsection [2], Section 115JB MAT Rule.

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