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Showing 57701 to 57750 of 78384 Records

1 ....1151 1152 1153 115411551156 1157 1158 1159........ 1568

February 1, 2016 Case Laws Central Excise AT

Appellants Eligible for Cenvat Credit on Railway Track Materials, Including Sleepers and Paints, Upholding Tax Consistency Principles.
February 1, 2016 Case Laws Central Excise AT

Polyester Sewing Thread Classification Depends on Manufacturing Process, Not Definition, per Section 2(f) of Legislation.
February 1, 2016 Case Laws Central Excise AT

Refund Claim for Unutilised Cenvat Credit Granted Despite Initial Denial u/r 11(2) of Cenvat Credit Rules, 2004.
February 1, 2016 Case Laws Central Excise AT

Court Rules Gas Filling Not Manufacturing; Duty Demand Overturned; No Marketability Change in Gas.
February 1, 2016 Case Laws Service Tax AAR

Repairing and maintaining equipment for reuse isn't manufacturing; Cenvat Credit allowed for service tax on related services.
February 1, 2016 Case Laws Customs HC

High Court denies request to convert shipping bill from DEEC Scheme to Drawback Scheme; no legal question raised.
February 1, 2016 Case Laws Customs AT

G-cardholder of Quick Clear Agency Penalized for Smuggling; Customs Authority Deems Penalty Reasonable and Justified.
February 1, 2016 Case Laws VAT and Sales Tax HC

Penalty Deleted as Assessment Based on Book Entries, Not Best Judgment, Despite Discrepancies in Filed Returns.
February 1, 2016 Case Laws VAT and Sales Tax SC

Supreme Court: No Penalty for Incomplete Vehicle Sale Records; Suspicion Alone Insufficient for Liability.
February 1, 2016 Case Laws Companies Law HC

Petitioners' Director Status Uncertain; No Disqualification or Liability u/s 162 Until Rights Are Established.
February 1, 2016 Case Laws Income Tax AT

Assessee Company Not Required to Deduct Tax on Discounts to Distributors u/s 194H of Income Tax Act.
February 1, 2016 Case Laws Income Tax AT

Assessments u/s 153A Must Consider All Incriminating Material; Dismissing Accounts Without Examination is Improper.
February 1, 2016 Case Laws Income Tax AT

Registration Withdrawn u/s 12AA Due to Accounting Policy Change; Method Change Consolidates Multi-Year Losses.
February 1, 2016 Case Laws Income Tax AT

Interest Expenses Disallowed u/s 40A(2)(b); Service Charges to Parent Company Not Unreasonable or Tax Evasion.
February 1, 2016 Case Laws Income Tax AT

PAN Details and TDS Payment Render Creditor Confirmation Unnecessary for Income Tax Assessment Adjustment.
February 1, 2016 Case Laws Income Tax AT

Non-compete fee of Rs. 39.35 crore treated as capital gain, not business income, due to restrictive covenant.
February 1, 2016 Case Laws Income Tax AT

Taxpayer Penalized for Concealing Income u/s 271(1)(c) Due to Misreporting Investment Connections with Borrowed Funds.
February 1, 2016 Case Laws Income Tax AT

Gold Jewelry Possession by Family Members Within CBDT Limits: No Unexplained Additions to Assessee's Account.
February 1, 2016 Case Laws Income Tax AT

No Penalty for Incorrect PAN in TDS Returns After Timely Correction u/s 272B.
February 1, 2016 Case Laws Wealth-tax AT

No Penalty for Late Wealth Tax Returns Accepted Without Additional Assessments: Concealment of Wealth Not Proven.
January 30, 2016 Case Laws Service Tax AT

Coaching Center's Study Material Charges Dispute: Board Circular No.59/8/2003 Ruled Illegal Against Statutory Exemption.
January 30, 2016 Case Laws Service Tax AT

Appellant's Failure to Deposit Collected Service Tax Leads to Penalties; No Leniency for Serious Violation.
January 30, 2016 Case Laws Service Tax AT

Commission for Procuring Orders from Indian Buyers Qualifies as Export of Service Under GST Rules.
January 30, 2016 Case Laws Central Excise AT

Cenvat Credit Rules, 2002: Appellant Entitled to Unutilized Credit Post One-Year Gap Due to No Time Limit Specified.
January 30, 2016 Case Laws Central Excise HC

Court Allows New Owner to Obtain Central Excise Registration Despite Previous Defaulter's Unresolved De-registration Issues.
January 30, 2016 Case Laws Customs AT

Duty Drawback Claim: Excise Portion Admissible Despite Non-Existent Manufacturers for Exported Garments and Leather Goods.
January 30, 2016 Case Laws VAT and Sales Tax HC

Tax on Export Sales Under A.P. VAT Act: Section 4(4)(iii) Requires Direct Link Between Sale Contract and Export Process.
January 30, 2016 Case Laws Income Tax AT

Section 69A of the Income Tax Act not applicable to unexplained money entries in books; only to discovered valuables.
January 30, 2016 Case Laws Income Tax AT

Tribunal Upholds Claim to Deduct 1/5th of Mine Development Costs Annually as Deferred Revenue Expenditure.
January 30, 2016 Case Laws Income Tax AT

Court Rules No TDS Deduction Required on Internet Bandwidth Charges Under Retrospective Amendment of Section 194J.
January 30, 2016 Case Laws Income Tax AT

Charitable Institution Retains Exemption as Section 2(15) Proviso Inapplicable Due to Consistent Activities Over Years.
January 30, 2016 Case Laws Income Tax AT

Section 41(1) of Income Tax Act: Remission of Liability Only Applies to Unpaid Amounts, Not Those Already Settled by Assessee.
January 30, 2016 Case Laws Income Tax AT

Exemption u/s 10(23B) Denied Due to Lack of Necessary Certificate for Khadi or Village Industries Development.
January 30, 2016 Case Laws Income Tax AT

New Service Line Expenses Classified as Revenue, Recovered Through Normal Billing Cycle of Assessee.
January 29, 2016 Case Laws Service Tax AT

Service Classification for Tax: Distinguish Business Auxiliary Service from Clearing & Forwarding Agent Service for Accurate Tax Entry.
January 29, 2016 Case Laws Service Tax AT

Tax Demand Confirmed for SWIFT's Import Services; Reverse Charge Applies, Penalties Removed Under Service Tax Rules.
January 29, 2016 Case Laws Service Tax AT

Service Tax Demand Dropped for Speed Post and Export Letters; Considered Revenue-Neutral, Not Business Auxiliary Service.
January 29, 2016 Case Laws Service Tax AT

Legal Debate on 8% Demand for Exempted Services Under Cenvat Credit; Rule 6 Not a Tool for Unfair Collection.
January 29, 2016 Case Laws Service Tax AT

Municipal Corporation's octroi collection not considered cash management under Banking & Financial Services; revenue's appeal dismissed.
January 29, 2016 Case Laws Central Excise AT

Rule 8 Provisions Not Applicable: Transaction Value Available, Not All Excisable Goods Consumed Internally During Relevant Period.
January 29, 2016 Case Laws Central Excise AT

Dispute Over Tile Valuation: Department Challenges Clearance Assessment u/s 4 Instead of Section 4A for Institutional Buyers.
January 29, 2016 Case Laws Central Excise AT

Court Dismisses Demand in Aluminum and Zinc Alloy Case Due to Lack of Corroborative Evidence.
January 29, 2016 Case Laws Customs HC

Customs Commissionerate in Surat Holds Authority for SEZ Unit's Additional Duty Refund, Not SEZ Authorities.
January 29, 2016 Case Laws Customs HC

SEZ Unit's Customs Refund Application Returned; Competent Authority in Surat to Decide Upon Resubmission.
January 29, 2016 Case Laws Customs HC

Court Evaluates Validity of Duty Credit Cap Under Incremental Export Incentivisation Scheme; Examines 2013 Notification's Impact on Customs.
January 29, 2016 Case Laws VAT and Sales Tax HC

Five-Year Record Keeping Requirement Based on Financial Year End Date Validates Revision Proceedings.
January 29, 2016 Case Laws Income Tax HC

Court Allows Reopening of Assessment on High Premium Share Allotment; Proceedings to Continue Despite Petitioner Arguments.
January 29, 2016 Case Laws Income Tax AT

Tax Deduction Shortfall Doesn't Always Lead to Legal Demand u/ss 201(1) & 201(1A) of Income Tax Act.
January 29, 2016 Case Laws Income Tax AT

Non-deduction of TDS on non-media payment: Disallowance limited to 1% commission, per CIT(A) decision.
January 29, 2016 Case Laws Income Tax AT

Trademark Rights Transfer: Rs. 1 Crore Considered Capital Receipt, Not Taxed u/s 45 Per Section 55(2) of IT Act.

1 ....1151 1152 1153 115411551156 1157 1158 1159........ 1568

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