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Showing 56801 to 56850 of 78495 Records

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March 29, 2016 Case Laws Income Tax AT

Assessee's advance from company deemed dividend under Income Tax Act section 2(22)(e) due to lack of business justification.
March 29, 2016 Case Laws Income Tax AT

Determination: Bank Guarantee Commission Not Subject to TDS as Interest u/s 194A; Discusses Revision u/s 263.
March 29, 2016 Case Laws Income Tax AT

Section 12AA Registration Denied: Assessee's Activities Not Charitable, Focused on Education Summits Instead of Direct Education.
March 29, 2016 Case Laws Income Tax AT

Arm's Length Price Adjustments: AMP Expenditure Alone Not Proof of International Transaction with Foreign Associated Enterprise.
March 29, 2016 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) cannot enhance income from new sources not considered by Assessing Officer u/s 251.
March 28, 2016 Case Laws Service Tax AT

Helicopter Passenger Transport Contracts on Domestic Routes Subject to Service Tax Under Legal Framework.
March 28, 2016 Case Laws Service Tax AT

Refund Denied for Accumulated CENVAT Credit Pre-Registration u/r 5 of CENVAT Credit Rules.
March 28, 2016 Case Laws Service Tax AT

Service Tax Not Applicable on Transfers to Clubs from Members Without Specific Service Exchange.
March 28, 2016 Case Laws Service Tax AT

Service tax demand on electricity project deemed incorrect; contract is indivisible, no tax before Feb 26, 2010.
March 28, 2016 Case Laws Central Excise AT

Clubbing Clearance Values of Proprietorship and Pvt Ltd Upheld for SSI Exemption under Central Excise Law.
March 28, 2016 Case Laws Central Excise AT

Input Credit on Dutiable Products Not Reversible if Later Exempt; No Credit on Post-Exemption Purchases.
March 28, 2016 Case Laws Customs AT

Refund Allowed for Duty Paid Under Protest; No Unjust Enrichment in Fertilizer Manufacturing Case.
March 28, 2016 Case Laws Customs AT

Section 149 of Customs Act Allows Conversion of Free Shipping Bills to Drawback Bills, CBEC Circular Cannot Restrict Authority.
March 28, 2016 Case Laws Customs AT

Adjudicating Authority Needs Evidence to Prove Under-Valuation Claims in Import Transactions.
March 28, 2016 Case Laws Customs AT

Court Rules Against Including Royalty Payments in Goods Valuation Without Mandatory Procurement Evidence.
March 28, 2016 Case Laws VAT and Sales Tax HC

High Court Affirms Assessee's Right to Refund or Adjust Mistakenly Paid Central Sales Tax on Branch Transfers.
March 28, 2016 Case Laws VAT and Sales Tax HC

High Court Highlights Need to Rebut Deemed Sale Presumption u/s 46(15)(d) of AGST Act for VAT Cases.
March 28, 2016 Case Laws Income Tax AT

Tribunal Rules GDR Expenses Are Not Capital in Nature, Disputes Misinterpretation by Assessing Officer u/s 35D(2)(iv.
March 28, 2016 Case Laws Income Tax AT

Interest from Fixed Deposit Receipts before March 31, 2011, should offset project costs, not be taxed as income.
March 28, 2016 Case Laws Income Tax AT

Assessment Reopening Requires Prima Facie Opinion of Escaped Income; Notice u/s 148 Quashed for Lack of Jurisdiction.
March 28, 2016 Case Laws Income Tax AT

No Penalty for Excess Deduction Claim: Bona Fide Legal Claim u/ss 271(1)(c) and 35(2) Upheld.
March 28, 2016 Case Laws Income Tax AT

Assessment Order Invalidated: Failure to Serve Mandatory Notice u/s 143(2) Voids Process from Start.
March 28, 2016 Case Laws Income Tax AT

Subsidy Not Deducted from Asset Cost for Depreciation; Not Covered Under Explanation 10 to Section 43(1) of IT Act.
March 28, 2016 Case Laws Income Tax AT

Interest u/ss 234B and 234C: MAT Taxpayers Pay Advance Tax; Interest for March Default Only Post-Jan 2011.
March 26, 2016 Circulars Income Tax

Online Correction for Form 26QB: TDS on Property Sales Now Editable u/s 194IA from Feb 29, 2016.
March 26, 2016 Case Laws Service Tax AT

Penalty u/s 78 Overturned: Doubt on Individuals as 'Commercial Concerns' in Business Auxiliary Services. Section 80 Invoked.
March 26, 2016 Case Laws Service Tax AT

Challenge to 6% or 8% Service Tax on Exempted Goods Based on Rule 6(3A); Reversal of Cenvat Credit Key.
March 26, 2016 Case Laws Service Tax AT

Appellant Allowed Cenvat Credit for Input Services in Mall Construction and Maintenance, Despite Paying Service Tax on Rentals.
March 26, 2016 Case Laws Service Tax AT

Penalty Waived u/s 76 of Finance Act 1994 for Appellant Who Paid Tax and Interest Pre-Notice.
March 26, 2016 Case Laws Service Tax AT

Penalties for Non-Payment of Service Tax on Overseas Services Set Aside Due to No Intent to Evade Payment.
March 26, 2016 Case Laws Central Excise AT

Order Against Deceased Sole Proprietor Invalid; Proceedings Should've Ended Upon Death, Says Commissioner.
March 26, 2016 Case Laws Central Excise AT

Dross and skimming from 100% EOU manufacturing not taxed as manufactured goods; customs duty argument rejected.
March 26, 2016 Case Laws Customs AT

Proper Classification of Damaged Rails Crucial for Tax Exemption Eligibility Under Notification No. 12/2012.
March 26, 2016 Case Laws Customs AT

Re-testing Confirms Aluminium Foils Meet Required Thickness, Upholding Safeguard Duty Liability for Assessee.
March 26, 2016 Case Laws VAT and Sales Tax HC

Court Rules Against Incorrect Tax Rate Decision Due to Misapplied Manufacturer's Exemption for Non-Exempt Entities.
March 26, 2016 Case Laws Income Tax HC

Tour operators must deduct TDS u/s 194-I for hotel payments made for foreign tourists.
March 26, 2016 Case Laws Income Tax HC

High Court Upholds ITAT's Denial of INC's Tax Exemption Due to Non-Compliance with Section 13A Conditions.
March 26, 2016 Case Laws Income Tax HC

High Court Criticizes ITAT for Overturning AO and CIT(A) Orders on Political Party Tax Exemption u/s 13A.
March 26, 2016 Case Laws Income Tax HC

Court Allows Carry-Forward Loss Claim Despite One-Day Tax Filing Delay; CBDT Expected to Condone Minor Delay.
March 26, 2016 Case Laws Income Tax AT

Share Warrant Forfeiture: Adjust Notes in Accounts for Book Profit Calculation u/s 115JB for MAT Compliance.
March 26, 2016 Case Laws Income Tax AT

Depreciation Claim on Iris Cameras Disallowed; Obsolete Without Software, 50% Depreciation Over Two Years Correctly Claimed.
March 26, 2016 Case Laws Income Tax AT

Assessing Officer's Order Not Erroneous, Revision Proceedings u/s 263 Unjustified.
March 26, 2016 Case Laws Income Tax AT

Assessing Officer Disallows 80% Claim u/s 271(1)(c), Allows 20% Expenditure; Penalty Deemed Unwarranted.
March 26, 2016 Case Laws Income Tax AT

Company Avoids Penalty: Loan Repayment to Director's Bank Account Not in Cash, No Section 271E Violation.
March 26, 2016 Case Laws Income Tax AT

Husk By-Product Not Classified as Scrap u/s 206C; No TCS Required on Non-Specified Categories.
March 26, 2016 Case Laws Income Tax AT

Debate on Whether DOC is Scrap Under Explanation to Section 206C of Income Tax Act, Misclassified by AO.
March 25, 2016 Case Laws Service Tax AT

Service Tax Liability Not Applicable on Absorbed TDS Amount in Foreign Remittances Under Reverse Charge Mechanism.
March 25, 2016 Case Laws Service Tax AT

Appellant's Resource Sharing Among Group Companies Deemed Non-Taxable; No Service Tax Liability Found.
March 25, 2016 Case Laws Service Tax AT

Cenvat Credit Allocation for Output Services and Trading Upheld by Commissioner (Appeals); No Changes Required.
March 25, 2016 Case Laws Service Tax AT

Service Tax Demand Confirmed on Related Party Transactions with Provisional Debit Entries Finalized as Adjustments in Books.

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