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Showing 58301 to 58350 of 78320 Records

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December 19, 2015 Case Laws Income Tax HC

Court to Decide if Costs for Building on Leasehold Land Are Capital or Revenue Expenditure; Depreciation at Stake.
December 19, 2015 Case Laws Income Tax AT

Section 234E Fee Levy Invalid u/s 200A: One-Year Time Limit for Rectification Has Expired.
December 19, 2015 Case Laws Income Tax AT

Taxation of ESOPs u/s 115WB(1)(d) Depends on Date of Stock Allotment or Transfer.
December 19, 2015 Case Laws Income Tax AT

Penalty Imposed u/ss 274 & 271(1)(c) for Undisclosed Income and Incorrect Deduction Claim u/s 54.
December 19, 2015 Case Laws Income Tax AT

Taxpayer's Trading Activity Qualifies as a Service for Deduction u/s 10AA, SEZ Act Definition Prevails.
December 19, 2015 Case Laws Income Tax AT

Interest from Business Advances with Sister Concerns Classified as Business Income, Not Income from Other Sources.
December 19, 2015 Case Laws Income Tax AT

Taxpayer's Receipt Discrepancies in TDS Certificates vs. Profit & Loss Account Deemed Unacceptable by Authorities.
December 19, 2015 Case Laws Income Tax AT

Deduction for Pre-Business Recruitment Expenses Allowed u/s 37(1) Due to Necessity of Skilled Personnel.
December 19, 2015 Case Laws Income Tax AT

LTCG exemption u/s 10(38) requires substantial evidence, not suspicion, for claims of broker-appellant collusion.
December 18, 2015 Notifications Companies Law

Amendment Allows Annual Omnibus Approval for Related Party Transactions, Enhancing Transparency in Corporate Governance.
December 18, 2015 Case Laws Income Tax HC

Court Criticizes Department for Mechanical Reassessment; Fails to Prove Allegations Against Petitioner on Bank Account and Deposits.
December 18, 2015 Case Laws Income Tax HC

High Court Justifies Denial of Section 80IC Benefits Due to Suspected Profit Inflation u/s 80IA(10.
December 18, 2015 Case Laws Income Tax HC

High Court affirms taxpayers' right to interest on refunds u/s 244A, even if not paid u/s 156 demand.
December 18, 2015 Case Laws Income Tax AT

Payers Not Penalized for Payee's AIR Data Errors; Case Law Supports Non-Accountability in Income Tax Discrepancies.
December 18, 2015 Case Laws Income Tax AT

Court Examines if Interest for Breach of Contract on Capital Assets is Revenue or Capital Receipt Under Tax Law.
December 18, 2015 Case Laws Income Tax AT

Court Rules No Services Provided Without Evidence in Transfer Pricing Case Involving Associated Enterprise.
December 18, 2015 Case Laws Income Tax AT

Search & Seizure Under Sec 132: Presumption Applies Only to Document Holder, Not Third Parties, Says Income Tax Act.
December 18, 2015 Case Laws Service Tax AT

Amendment to Notification No. 05/2006 broadens refund eligibility u/r 5 of Cenvat Credit Rules, 2004.
December 18, 2015 Case Laws Service Tax AT

Refund Denied for IT Services Under STPI Scheme Due to Invoice Name Discrepancy, Despite Precedents Supporting Credit.
December 18, 2015 Case Laws Service Tax AT

CENVAT credit refund claim from Oct-Dec 2006 isn't resubmitted just because later claim is partially treated as such.
December 18, 2015 Case Laws Central Excise HC

Chartered Accountant Avoids Penalty for Incorrect Certificate Issuance; No Action u/rs 26 & 27.
December 18, 2015 Case Laws Central Excise AT

Commissioner Rightly Disallows Suo Moto CENVAT Credit Since Duty Already Paid Using Credit.
December 18, 2015 Case Laws Central Excise AT

Demo Car Discounts Disallowed; Value to Match Regular Car Dealer Prices According to New Ruling.
December 18, 2015 Case Laws Central Excise AT

Joining Duty-Paid Steel Pipes to Create Tubular Poles is Manufacturing, Affects Central Excise Obligations.
December 18, 2015 Case Laws Central Excise AT

CENVAT Credit Denial Unjustified When Central Excise Duty is Collected on Goods Removed from Factory.
December 18, 2015 Case Laws Central Excise AT

Cenvat Credit Rule: No reversal needed for SEZ units/developers, but unclear on supplies to their contractors.
December 18, 2015 Case Laws Central Excise AT

Small Scale Industries Exemption: Shared Resources Don't Automatically Classify Units as Single Entity for Tax Purposes.
December 18, 2015 Case Laws Customs HC

Tribunal to Restore Appeal, Consider Waiver of Pre-Deposit for Pre-August 6, 2014 Appeal Case.
December 18, 2015 Case Laws Customs AT

Refund Denied Due to Unjust Enrichment Despite Appellant's Timely Filing and Eligibility on Merits of Case.
December 18, 2015 Case Laws Companies Law HC

Court Lifts Attachment Orders, Official Liquidator to Take Possession of Property and Records from Respondents.
December 17, 2015 Case Laws Indian Laws SC

Property Tax Levied on Storage and Water Tanks in Cuddapah Industrial Area; Definition of 'House' is Key.
December 17, 2015 Case Laws Income Tax HC

Pledge Agreement Expenses for Bank Borrowing Deemed Revenue Expenditure, Not Capital Asset Creation.
December 17, 2015 Case Laws Income Tax HC

Section 32AB Deduction Applies to Total Profits, Not Limited to Specific Units, Says Court Ruling.
December 17, 2015 Case Laws Income Tax HC

Court Rules No Legal Duty for Taxpayer to Disclose Property Purchase; Reopening of Assessment Unwarranted.
December 17, 2015 Case Laws Income Tax AT

Leather Merchants Association Granted Tax Exemption; Proviso to Section 2(15) Found Inapplicable.
December 17, 2015 Case Laws Income Tax AT

Interest Deduction Allowed for Legal Entity u/s 24 Despite Property Not Being Let Out.
December 17, 2015 Case Laws Income Tax AT

Tax Exemption Denied for Newspaper Publishing u/s 11: Deemed Commercial, Not Charitable Activity.
December 17, 2015 Case Laws Income Tax AT

Penalty Under Sec 271(1)(c) Can't Be Imposed Without Evaluating Explanation on Liability Cessation Under Sec 41(1).
December 17, 2015 Case Laws Income Tax AT

Andhra Pradesh institutions not required to register under 1987 Act for 12AA Income Tax registration. Unreasonable condition deemed impossible.
December 17, 2015 Case Laws Service Tax AT

Statute Revision in 2010 Reclassifies Port Services, Impacting Tax Implications for Transportation Activities Within Ports.
December 17, 2015 Case Laws Service Tax AT

Refund Approved: Appellant Wins Claim for Double-Paid Service Tax on GTA Service Due to Clerical Error.
December 17, 2015 Case Laws Service Tax AT

Taxpayers Can Claim Refunds for Services in SEZs Even Without Service Tax Obligation if Tax Was Paid.
December 17, 2015 Case Laws Service Tax AT

Rent from Hotel Properties Exempt from Service Tax as Accommodation Use Excludes Them from "Immovable Property" Definition.
December 17, 2015 Case Laws Service Tax AT

Court Stays Service Tax on State Police Security Services; Income Exempt Under Article 289 of the Constitution.
December 17, 2015 Case Laws Service Tax AT

Reimbursement of Expenses Included in Taxable Value for Service Tax; Not Qualifying as Pure Agent Recovery.
December 17, 2015 Case Laws Central Excise SC

Pre-delivery inspection and after-sales service charges excluded from excise duty assessable value u/s 4.
December 17, 2015 Case Laws Central Excise HC

High Court orders DGFT to review TED refund application as per 2009-2014 Foreign Trade Policy. Legal compliance required.
December 17, 2015 Case Laws Central Excise HC

Appeal Dismissed: Tribunal's Penalty on Managing Director Upheld, No Basis for Interference Found.
December 17, 2015 Case Laws Central Excise AT

HSD and Motor Spirit Valuation Must Include Separately Listed Transportation Charges Even if Equalized Rate Applied.
December 17, 2015 Case Laws Central Excise AT

Waiver of Pre-Deposit in Duty Evasion Case: Confiscation Not Needed for Penalty u/r 26.

1 ....1163 1164 1165 116611671168 1169 1170 1171........ 1567

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