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Showing 58101 to 58150 of 78320 Records

1 ....1159 1160 1161 116211631164 1165 1166 1167........ 1567

December 30, 2015 Case Laws Central Excise AT

Refund Claim Rejected: Filed Late for Excess Interest Paid at 24% Instead of 13% on Duty.
December 30, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed for Service Tax Paid via Debit Notes for Services Received and Utilized.
December 30, 2015 Case Laws Central Excise AT

CENVAT Credit Restored: Authorities Overlooked Chartered Engineer's Observations; Unsupported Claims on Structure Usage Rejected.
December 30, 2015 Case Laws Central Excise AT

Company's Attempt to Extend Tax Exemption Denied; Units I & II Treated as Single Entity Under Tax Rules.
December 30, 2015 Case Laws Customs HC

Court Rules Respondents Cannot Withhold Bank Guarantees After Petitioner Surrenders Warehousing License and Commits to Liability.
December 30, 2015 Case Laws Customs HC

High Court overturns Tribunal's order for failing to rectify an error, deeming it contrary to the case record.
December 30, 2015 Case Laws Customs HC

Customs Broker License Suspension: Show Cause Notice Issued After 90 Days Deemed Invalid Due to Jurisdiction Issues.
December 30, 2015 Case Laws Customs HC

Customs Broker Licence Renewal Rejected Over Forged Documents; Court Upholds Decision, Citing Misconduct.
December 30, 2015 Case Laws Indian Laws HC

DRT to Use RDDB Act Section 19(1) for Jurisdiction in SARFAESI Applications, Not CPC Section 16.
December 30, 2015 Case Laws Income Tax HC

Debate on Trademark Transfer as Capital Gains: Distinction from Business Goodwill Clarified by Finance Act, 2001 Amendment to Section 55(2)(a).
December 30, 2015 Case Laws Income Tax HC

Court Examines Revenue's Interest Charges u/s 194I; Highlights Risk of Unjust Enrichment Post-Tax Deposit.
December 30, 2015 Case Laws Income Tax HC

Income Tax Order on TDS Default for 2002-03 Declared Time-Barred u/s 201(1) Due to Expired Limitation Period.
December 30, 2015 Case Laws Income Tax HC

AO Cannot Disallow Deduction Without Proving Excessive Expenditure u/s 40A(2)(b) of Income Tax Act.
December 30, 2015 Case Laws Income Tax AT

Foreign Exchange Gains/Losses Included in Operating Income for Transfer Pricing; Nexus with Business Activity Confirmed.
December 30, 2015 Case Laws Income Tax AT

Unexplained Share Application Money Added u/s 68; Defunct Companies Revived Post-Assessment After Meeting Statutory Requirements.
December 30, 2015 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Disputed Due to Debate on Accounting Method for Project Profits by Tax Commissioner.
December 30, 2015 Case Laws Income Tax AT

Income Tax Assessments Require Corroborative Evidence, Not Just Presumptions, for Valid Additions.
December 30, 2015 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Cannot Rely on Deeming Provisions of Section 50C for Justification.
December 30, 2015 Case Laws Income Tax AT

Unexplained investments u/s 69B need rejected books; DVO valuation alone isn't enough for income additions.
December 29, 2015 Circulars Income Tax

Taxpayers must be given a fair chance to explain before AO makes additions or disallowances, ensuring natural justice.
December 29, 2015 Circulars Income Tax

Interest on Court-Directed Fixed Deposits Exempt from TDS Until Court Decision, Clarifies CBDT.
December 29, 2015 Case Laws Income Tax HC

High Court Rules AO Cannot Recompute Book Profit; Must Rely on Certified Financial Statements u/s 115JB.
December 29, 2015 Case Laws Income Tax AT

Income from regular business activities qualifies for Section 10A deduction for 100% Export Oriented Unit in SEZ.
December 29, 2015 Case Laws Income Tax AT

Profit Split Method Allegation Rejected as Unsubstantiated; PSM Relevant for Complex International Transactions Only.
December 29, 2015 Case Laws Income Tax AT

Denial of Registration u/s 12A(a) Overturned; Entry Fees for Tournaments Not Commercial Operations.
December 29, 2015 Case Laws Service Tax AT

Service tax demand criticized for arbitrary assessment; lacks analysis and undermines quasi-judicial process, deemed non-speaking and absurd.
December 29, 2015 Case Laws Service Tax AT

Buyer's Location as "Place of Removal" Makes Freight Charges Eligible for CENVAT Credit Under Input Service Definition.
December 29, 2015 Case Laws Central Excise SC

Undervaluation Claims Fail Without Proof of Mutual Interest, Non-Normal Price, or Related Parties.
December 29, 2015 Case Laws Central Excise AT

Denial of Provisional Assessment u/r 7 Challenged Due to Department Delays in Finalizing Assessments.
December 29, 2015 Case Laws Central Excise AT

Appellant Rightfully Allowed CENVAT Credit Despite Supplier's Error in Paying Excise Duty on Ethyl Alcohol.
December 29, 2015 Case Laws Central Excise AT

No Excise Duty Needed if No Credit Taken for Non-Manufacture Activities; Reversing Input Credit Prevents Revenue Loss.
December 29, 2015 Case Laws Central Excise AT

CENVAT Credit Fully Reversed; No Basis for Rule 6(2) and 6(3) Application, Duty Demand Unsustainable.
December 29, 2015 Case Laws Customs HC

Court Denies Customs and Duty Exemptions Request for Imports Before Foreign Trade Policy 2015-2020 Implementation.
December 29, 2015 Case Laws Customs AT

Exemption for Coking Coal Under S. No. 68/68A of Notification No. 21/2002-Cus: No Specific End-Use Required.
December 29, 2015 Case Laws Customs AT

Importing Without IE Code Risks Confiscation; Penalty u/s 112 May Not Be Essential for Code Absence.
December 29, 2015 Case Laws Customs AT

Customs House Agent License Revoked for Misdeclaration of Goods, Violating Rule 13 of CHALR 2004.
December 29, 2015 Case Laws VAT and Sales Tax HC

Court Rejects Settlement Proposal Under Tamil Nadu Sales Tax Act; Full Payment of Collected Tax Required.
December 29, 2015 Case Laws Companies Law Board

Disputes u/ss 397-403 of Companies Act cannot be referred to arbitration u/s 8 of Arbitration Act.
December 28, 2015 Case Laws Income Tax AT

Charitable Institution's Tax Exemption Upheld; Ticket Sales, Stall Rent, and Service Tax Deemed Incidental to Main Purpose.
December 28, 2015 Case Laws Income Tax AT

Bank Deposits as Sales Collections Shift Focus to Profit Estimation; Section 44AF Provisions Not Applicable.
December 28, 2015 Case Laws Income Tax AT

Unrealized Asset Revaluation Gains Aren't Taxable Income for Taxpayers Until Realized.
December 28, 2015 Case Laws Income Tax AT

Court Allows Contractor Expenses After Sub-Contractors Confirm Payments Through Banking Channels; Commercial Necessity Proven.
December 28, 2015 Case Laws Wealth-tax AT

Exemption Denied: Land Purchased in 2003 Taxable as of March 31, 2005, After Exemption Period Ended.
December 28, 2015 Case Laws Service Tax AT

Adjudicating Authority's Irresponsible Conduct Threatens Trust and Integrity in Quasi-Judicial Proceedings, Impacting Business Environment.
December 28, 2015 Case Laws Service Tax AT

Adjudicating Authority's Order Criticized as Cut-and-Paste; Remanded with Rs. 10,000 Cost Imposed.
December 28, 2015 Case Laws Service Tax AT

Service Tax Demand on Composite Works Contract for Erection, Commissioning, Installation Services from 2003-2006 Confirmed Indivisible.
December 28, 2015 Case Laws Service Tax AT

Service Tax Demand Upheld Due to Fact Suppression; Extended Assessment Period Invoked u/s 73.
December 28, 2015 Case Laws Central Excise AT

Slice Mango and Slice Orange classified under Chapter 2202.40, granting exemption per Notification No. 6/2002-CE.
December 28, 2015 Case Laws Central Excise AT

CAS-4 Valuation Rules Apply Retroactively and Prospectively for Goods Cleared to Sister Concern Before Feb 13, 2003 Circular.
December 28, 2015 Case Laws Central Excise AT

Department Must Prove Ownership Claim to Deny Exemption; Burden Not on Assessee to Disprove Ownership.

1 ....1159 1160 1161 116211631164 1165 1166 1167........ 1567

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