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Showing 58651 to 58700 of 78320 Records

1 ....1170 1171 1172 117311741175 1176 1177 1178........ 1567

November 28, 2015 Case Laws VAT and Sales Tax HC

Smart Card Supply Contract Deemed a Service, Not a Sale; Exempt from VAT Liability per Transaction Nature.
November 28, 2015 Case Laws VAT and Sales Tax HC

VAT on Batteries: Use Motorcar Component Rate, Not General Rate, Due to Primary Automotive Use.
November 27, 2015 Case Laws Income Tax SC

Interest Deduction Allowed: Loans Diverted to Directors, Sister Concern; Company Had Sufficient Reserves, Surplus of 15 Crores.
November 27, 2015 Case Laws Income Tax HC

Court Examines If TDS u/s 194J Applies to Transmission and SLDC Charges as Technical Services.
November 27, 2015 Case Laws Income Tax AT

Assessing Officer to Limit Additions to 10% of Purchases in Accommodation Entries Case.
November 27, 2015 Case Laws Income Tax AT

Compensation for Negative Covenant Not Taxable u/s 28(va) of Income Tax Act; Considered Capital Receipt.
November 27, 2015 Case Laws Income Tax AT

Transfer Fees and Development Fund Not Taxable for Society; No Commercial Activities Involved per Mutuality Principle.
November 27, 2015 Case Laws Income Tax AT

Assessee's Short-Term Capital Gain Claim Initially Rejected as Bogus, Later Allowed by Authorities.
November 27, 2015 Case Laws Income Tax AT

AO Cannot Change View on Small-Scale Industry Status for Select Years; Deduction Disallowance u/s 80IB Challenged.
November 27, 2015 Case Laws Income Tax AT

Court Confirms Stock Valuation Addition as Assessee Fails to Prove Consistent Use of Weighted Average Method.
November 27, 2015 Circulars Service Tax

Service Tax Applies to Seed Testing Services from July 1, 2012; Compliance and Collection Guidelines Issued.
November 27, 2015 Case Laws Service Tax HC

Court Affirms Service Tax on Advertising Agency's Cash Discounts and Incentives, Orders Interest Recovery on Tax Demand.
November 27, 2015 Case Laws Service Tax AT

Excess Service Tax Adjustment Allowed Despite Initial Procedure Lapse; Notification to Superintendent Required for Compliance.
November 27, 2015 Case Laws Service Tax AT

Company Faces Service Tax Case Over Manpower Supply Services to Group Companies, Including MFL.
November 27, 2015 Case Laws Service Tax AT

Erroneous CENVAT credit reversal leads to upheld interest charge but penalty relief granted.
November 27, 2015 Case Laws Service Tax AT

Refund Claim Approved After Demand Dropped; Filed Within Three-Month Window as Per Adjudication Order Dated Nov 27, 2009.
November 27, 2015 Case Laws Service Tax AT

CENVAT Credit Denied for Steel in Advertising Structures Like Hoardings and Bus Shelters: Classified as Movable Goods.
November 27, 2015 Case Laws Service Tax AT

Exemption Under Notification No.12/2003-ST: Invoices Need Not Show Separate Goods Value for Possession Transfer Benefits.
November 27, 2015 Case Laws Central Excise AT

Court Rules: No Adverse Inference for Missing Sample Destruction Date Without Evidence of Clearance or Sale.
November 27, 2015 Case Laws Central Excise AT

Penalty u/s 11AC Not Applicable When Duty Paid Voluntarily Before Show-Cause Notice Issued.
November 27, 2015 Case Laws Central Excise AT

Area-Based Exemption Applies Only After Declaration Filed; Not Retroactive Prior to June 28, 2010, Under Notification No. 50/03-CE.
November 27, 2015 Case Laws Central Excise AT

Refund Claim Valid u/r 5: Cenvat Credit Debiting on Filing Date Meets Conditions Despite ER-2 Form Omissions.
November 27, 2015 Case Laws Central Excise AT

Confiscation Order Overturned: Rules 15 & 25 Not Applicable in Excess Materials Case During Premises Search.
November 27, 2015 Case Laws Customs AT

Refund Claim Denied: Unjust Enrichment Cited; Price Drop of Final Product Insufficient Proof for Import Cost Refund.
November 27, 2015 Case Laws Customs AT

Exemption for Import Goods: Clarification on Notification No. 80/70-Cus Affects Customs Duty for Personal and Warranty Items /70.
November 27, 2015 Case Laws VAT and Sales Tax SC

Denial of ITC Claims u/s 18 Disadvantages Exempted Manufacturer-Dealers, Affecting Market Competitiveness and Fairness.
November 27, 2015 Case Laws VAT and Sales Tax HC

Tribunal Member's Dissent: Penalty Not Automatic Without Concealment; Favorable Interpretation Possible for Assessee.
November 27, 2015 Case Laws VAT and Sales Tax HC

Reopening Delhi Sales Tax Assessment Unjustified if All Material Facts Were Previously Known to Assessing Authority.
November 27, 2015 Case Laws VAT and Sales Tax HC

High Court Rules Ayurvedic Products with Cosmetic Use Not Classified as Drugs and Medicines Under Assam VAT Entry 1.
November 26, 2015 Case Laws Service Tax AT

Transport Fees for Export Cargo Not Classified Under BSS for Container Freight Station Operations.
November 26, 2015 Case Laws Central Excise AT

Denial of Captive Consumption Benefit: Non-Compliance with Notification 67/95-CE for Oxygen Use in Sulphuric Acid Production.
November 26, 2015 Case Laws Central Excise AT

Interconnected Buyers Not Automatically 'Related Persons' for Central Excise Valuation; Key Legal Distinction Explained.
November 26, 2015 Case Laws Customs HC

Policy Circular Can't Retroactively Deny 2% Duty Benefit on Exports Under Focus Products Scheme.
November 26, 2015 Case Laws Customs AT

Exemption from Special Additional Duty Allowed When Basic Customs and Countervailing Duties Are Exempt Under Notification No. 54/2003-Cus.
November 26, 2015 Case Laws VAT and Sales Tax HC

Assessee denied KVAT refund due to late filing; personal health issues not valid for delay condonation.
November 25, 2015 Case Laws Service Tax AT

Debate on Service Tax Payment Timing for Associate Enterprises: Accrual vs. Receipt Basis u/s 67(4) & Rule 6(1.
November 25, 2015 Case Laws Service Tax AT

Refund Claim for Unutilized Cenvat Credit Upheld: Commissioner (Appeals) Method Deemed Just and Legal u/r 5.
November 25, 2015 Case Laws Service Tax AT

Service Provider Exemption: No Clubbing with Son's Firm Without Inquiry or Evidence u/s [Insert Section Number.
November 25, 2015 Case Laws Service Tax AT

CENVAT Credit: Leasing Costs Not Borne by Company Excluded from Output Service Costs Under Credit Rules.
November 25, 2015 Case Laws Service Tax AT

Court Rules Intellectual Property Transfer Not Temporary; Stay Granted on Service Tax Implications.
November 25, 2015 Case Laws Service Tax AT

Service Tax Demand Confirmed for Deputed Employees' Role in Management Consultancy Services Related to NSE Systems.
November 25, 2015 Case Laws Central Excise SC

Court Rules Unequal Penalties for Delayed Duty Payments Violate Article 14's Equality Mandate; Upholds High Court Decision.
November 25, 2015 Case Laws Central Excise SC

Supreme Court Confirms Rule 8 Application for Excise Duty on Goods Used Internally by 100% Export Oriented Units.
November 25, 2015 Case Laws Central Excise SC

Printed PVC Sheets Not a New Product: Tribunal Overruled, Commissioner's Decision Upheld Under Chapter 39, Heading 39.20.
November 25, 2015 Case Laws Central Excise HC

CENVAT Credit Validity Maintained Despite Penalties; Tribunal Upholds Decision on Revenue Neutrality, No Legal Error Found.
November 25, 2015 Case Laws Central Excise HC

Show Cause Notice Required for SSI Exemption, Dummy Units, and Clearance Valuation Issues: Reassessment on Merits.
November 25, 2015 Case Laws Customs AT

Board's Circular on Export Bill Conversion Exceeds Rules; Section 149 Allows Amendments Anytime, Even Post-Export.
November 25, 2015 Case Laws Customs AT

SVB Order Confirms Transaction Value Stands: Price Unaffected by Buyer-Seller Relationship.
November 25, 2015 Case Laws VAT and Sales Tax HC

Court Upholds Luxury Tax on Hospital Amenities Like Air-Conditioning and TVs, Declares Them as Luxuries in Private Hospitals.
November 25, 2015 Case Laws Income Tax HC

Taxpayer's Share Sale Income Classified as Business Income, Not Capital Gains, by Assessing Officer.

1 ....1170 1171 1172 117311741175 1176 1177 1178........ 1567

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