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1 ....1166 1167 1168 116911701171 1172 1173 1174........ 1567

December 11, 2015 Case Laws Customs AT

Exemption Denied for Imported Wind Generator Parts; Components Eligible for Duty-Free Status Under Customs Rules.
December 11, 2015 Case Laws VAT and Sales Tax HC

Appellant's Goods Detained for Alleged Tax Evasion Due to Discrepancies in Rates and Amounts on Bills.
December 10, 2015 Case Laws Income Tax AT

Court Allows Set-Off of Derivative Trading Losses Against Interest and Dividend Income, Permitting Wider Tax Relief.
December 10, 2015 Case Laws Income Tax AT

Revenue Cannot Contradict Itself in Valid Demerger Case u/s 2(19AA) of Income Tax Act.
December 10, 2015 Case Laws Income Tax AT

AO's Reference to DVO Invalid u/s 55A(b)(ii) Due to Submitted Valuation Report by Assessee.
December 10, 2015 Case Laws Income Tax AT

Payments for Blasting Work Not Deducted at Source u/s 194C, Disallowance u/s 40(a)(ia) Applies.
December 10, 2015 Case Laws Income Tax AT

Only a jurisdictional Income Tax Officer can issue a notice for reopening assessments u/ss 124 and 147.
December 10, 2015 Case Laws Income Tax AT

Taxpayer Wins Appeal: Section 264 Allows CIT Jurisdiction Due to Unresolved Merits, No Appeal Pending with CIT(A).
December 10, 2015 Case Laws Income Tax AT

Donations are Allowable Expenditures for Book Profits Calculation under Income Tax Act Section 115JB.
December 10, 2015 Case Laws Service Tax HC

High Court Rules: Tax Recovery via Bank Account Freeze Requires Completion of Levy, Assessment u/s 87.
December 10, 2015 Case Laws Service Tax AT

Refund Claim Denial Over Filing Delay Unjustified; Circular No. 120/01/2010-S.T. Supports Quarterly Refunds for Exporters.
December 10, 2015 Case Laws Service Tax AT

Service Tax Demand on Franchise Charges for Technical Know-How Transfer Deemed Invalid Under Relevant Period Definition.
December 10, 2015 Case Laws Service Tax AT

Assessee's 67% abatement on construction services restored after reversing CENVAT Credit claim error.
December 10, 2015 Case Laws Service Tax AT

Cenvat credit on capital goods allowed even if not registered as service provider during receipt; includes construction installations.
December 10, 2015 Case Laws Customs AAR

AAR Rules Imported Parts Not Classified as Motor Vehicles or CKD Kits Under Tariff Heading 87.03 and Notification 12/2012.
December 10, 2015 Case Laws Customs AAR

Betel Nut Products Without Lime or Tobacco Classified Under Chapter 21, Not Chapter 8, Says AAR.
December 10, 2015 Case Laws Customs HC

High Court Upholds Ban on Alloy Steel Bars Not Meeting BIS Standards; Circular Not Ultra Vires Article 14.
December 10, 2015 Case Laws Customs HC

Indian Constitution Article 19(1)(g): Mere Suspicion Can't Threaten Business Freedom.
December 9, 2015 Case Laws Income Tax HC

Supreme Court's 1986 Ruling on Enhanced Compensation Applies Despite Income Tax Act Section 45(5) Changes.
December 9, 2015 Case Laws Income Tax AT

Website Registration Costs: Revenue vs. Capital Expenditure Based on Intent and Purpose, Not Just Long-Term Benefits.
December 9, 2015 Case Laws Income Tax AT

Partnership Firm Assessed as AOP Due to Non-Filing; Section 184(2) Not Mandatory, Assessed as 'Firm' Instead.
December 9, 2015 Case Laws Income Tax AT

CIT Cannot Revise Assessment u/s 263 Based on Subsequent Info if AO Lacked Original Cash Transaction Data.
December 9, 2015 Case Laws Income Tax AT

Unexplained Cash Credits Under IT Act Section 68: Assessee Fails to Prove Authenticity, Income Taxed as Unexplained Income.
December 9, 2015 Case Laws Income Tax AT

Trust Entitled to Exemption u/s 11(1) of Income Tax Act; Deduction Based on Pre-Application Income Permitted.
December 9, 2015 Case Laws Income Tax AT

Sale of Transferable Development Rights is not taxable; Section 54 exemption claims deemed irrelevant.
December 9, 2015 Case Laws Service Tax AT

CENVAT Credit Denied for Service Tax on Mediclaim Insurance Premiums; Considered Voluntary Welfare Measure.
December 9, 2015 Case Laws Service Tax HC

High Court Rules Against CESTAT's Extension for Reduced Penalty Payment u/s 78(1) of Finance Act, 1994.
December 9, 2015 Case Laws Service Tax AT

Revenue Must Prove Service Tax Applicability; Foreign Exchange Payments Not Automatically Services in India.
December 9, 2015 Case Laws Service Tax AT

Service Tax Demand on Foreign Exchange Payments for Online Services Challenged; Favorable Outcome for Assessee Likely.
December 9, 2015 Case Laws Service Tax AT

Service Tax Confirmed on Complex with Over 12 Units; Valuation Relief Granted for Community Facilities.
December 9, 2015 Case Laws Customs AT

Redemption Fine and Penalty Lifted for Tyres Imported Before DGFT Restrictions of 2008 Notification No. 64(RE)/2008-2004-2009.
December 9, 2015 Case Laws Customs AT

Penalties under Regulation 22 of Customs Brokers Licensing Regulations, 2013 cannot apply retroactively to actions before June 21, 2013.
December 9, 2015 Case Laws Customs AT

Refund of Special Additional Duty under Notification No. 102/2007 granted; compliance with conditions affirmed despite NIL sales tax/VAT.
December 8, 2015 Case Laws Income Tax AT

Assessee Must Deduct TDS on Payments to Intermediaries for Goods Carriage u/s 194C of Income Tax Act.
December 8, 2015 Case Laws Income Tax AT

Section 10A Deduction Must Be Calculated Initially for Business Profits Before Other Adjustments in Income Tax Act.
December 8, 2015 Case Laws Income Tax AT

Interest Expenses Disallowed for Assessee Due to Non-Deduction of TDS; Form 15H Not Provided, Additions Confirmed.
December 8, 2015 Case Laws Income Tax AT

Tax Audit Report Timing Meets Section 44AB Requirements; No Penalty for September 30 Submission u/s 271B.
December 8, 2015 Case Laws Income Tax AT

Mid Day Meals Activity u/s 2(15) Challenged for Breach of Natural Justice; Case Remanded for Review.
December 8, 2015 Case Laws Income Tax AT

Investor's Unexplained Cash Credit u/s 68: Income of Rs. 530 Requires Clear Source Documentation for Creditworthiness Proof.
December 8, 2015 Case Laws Income Tax AT

Court Rules Commission to Directors Not Linked to Dividend Tax Evasion; Disallowance Overturned.
December 8, 2015 Case Laws Service Tax AAR

"Service" Term Clarified: Foreign Social Security Doesn't Change Employee's Service to Indian Entity per Section 65 (44) (b.
December 8, 2015 Case Laws Service Tax HC

Court Rules Property and Bank Account Attachment Unjustified Due to Insufficient Justification and Mere Possibility of Fund Dissipation.
December 8, 2015 Case Laws Service Tax AT

Revenue Must Identify Taxable Foreign Service and Confirm Foreign Currency Payment Before Applying Reverse Charge Tax.
December 8, 2015 Case Laws Service Tax AT

Refund Denial Overturned: Payment in Indian Rupees Qualifies as 'Convertible Foreign Exchange' with FIRC from Foreign Bank.
December 8, 2015 Case Laws Service Tax AT

CENVAT Credit Denial Challenged: Commissioner Criticized for Relying on ELT Headlines Without Examining Evidence or Law.
December 8, 2015 Case Laws Customs AT

Appellant disowns container with restricted goods; raises questions on legal ownership under Customs Act 1962, Section 2(26).
December 7, 2015 Case Laws Income Tax AT

Court Rules Inland Container Depots Qualify as "Inland Ports" for Tax Benefits u/s 80IA(4) of Income Tax Act.
December 7, 2015 Case Laws Income Tax AT

No Deemed Dividends if Accumulated Profits Lack; Security Premium Reserves Not Enough: Section 2(22)(e) Explained.
December 7, 2015 Case Laws Income Tax AT

Court Imposes 30% Disallowance on Labor Charges Due to Incomplete Vouchers Lacking Payee Addresses.
December 7, 2015 Case Laws Income Tax AT

Section 45(2) Permits Capital Asset to Stock-in-Trade Conversion Anytime, Irrespective of Business Activity Status.

1 ....1166 1167 1168 116911701171 1172 1173 1174........ 1567

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