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Showing 58801 to 58850 of 78320 Records

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November 19, 2015 Case Laws Income Tax AT

Premium for 99-Year Leasehold Rights Not Considered Rent u/s 194I; No TDS Required.
November 19, 2015 Case Laws Income Tax HC

Revenue Must Apply Law Uniformly in Appeals, No Selective Targeting of Assessees Allowed.
November 19, 2015 Case Laws Income Tax AT

SIM Card Sales: No TDS u/s 194H; Relationship is Principal to Principal, Not Principal to Agent.
November 19, 2015 Case Laws Income Tax AT

Director's Unsecured Loan to Assessee Lacks Proof of Creditworthiness, Confirmed Addition u/s 68 of Income Tax Act.
November 19, 2015 Case Laws VAT and Sales Tax HC

KVAT Act and Rule 112C (1) provide concessional tax rates for dealers supplying goods to Lakshadweep Administration.
November 19, 2015 Case Laws Service Tax HC

Service Tax on Educational Institutions: Profit Motive Crucial for Construction Services Taxation Decision.
November 19, 2015 Case Laws Service Tax HC

Taxpayer Entitled to CENVAT Credit Even if Tax Paid by Mistake; Utilization Deemed Legal Under Current Provisions.
November 19, 2015 Case Laws Service Tax HC

High Court clarifies Rule 5A: Audit teams can access documents but cannot conduct on-site audits at premises.
November 19, 2015 Case Laws Service Tax AT

Contract Carriage Services Not Classified as "Tour Operators" Post-September 2004, No Service Tax Applicable.
November 19, 2015 Case Laws Service Tax AT

Fleet Taxi Agreements Exempt from Service Tax Under Supply of Tangible Goods Category.
November 19, 2015 Case Laws Central Excise SC

Supreme Court Rules: Motor Vehicle Hinges and Handles Classified by Commercial Identity, Not Function, Under Heading 8302.00 vs. 8708.00.
November 19, 2015 Case Laws Central Excise AT

Goods Cleared Under CT-2 Certificate for Export; No Obligation to Reverse CENVAT Credit for Packing Use.
November 19, 2015 Case Laws Customs AT

Appellant's Repair Activities Ineligible for Concessional Duty; Duty Demand Confirmed u/s 28.
November 19, 2015 Case Laws Customs AT

Customs Valuation: Transaction Value Cannot Be Rejected Based Solely on Domestic Retail Price Quotation.
November 18, 2015 Case Laws Income Tax AT

Transfer Pricing Adjustment: Assessee's Costs, Not FOB Value, Used in Profit Level Indicator Calculation.
November 18, 2015 Case Laws Central Excise AT

Duty Exemption Granted for Formulation with Specified Bulk Drug Under Notification 6/02-CE, Serial No. 57.
November 18, 2015 Case Laws Central Excise AT

Interest on Reversed CENVAT Credit Applies u/r 14, Even if Settled by Settlement Commission, Court Rules.
November 18, 2015 Case Laws Central Excise AT

Assessee Corrects Error, Pays Duty and Interest Before Notice; No Penalty Imposed Due to Lack of Malafide Intent.
November 18, 2015 Case Laws Central Excise AT

Section 2(d) Amendment: No Duty on By-Products or Waste; Not Classified as Manufactured Items u/s 2(f.
November 18, 2015 Case Laws Central Excise AT

Interest and Penalty on Reversed Credit for Furnace Installation Set Aside; No Dispute by Appellant.
November 18, 2015 Case Laws Central Excise AT

CENVAT Credit Misuse: Interest and Penalty Imposed for Using Future Credits to Pay Past Duties.
November 18, 2015 Case Laws Customs AT

Appellant's Mis-declared Luxury Car Valuation Rejected; Redemption Fine Reduced, Penalties Removed.
November 18, 2015 Case Laws Customs AT

Industries Eligible to Import Consumer Items Like Chandeliers Under EPCG Scheme, Clarifies Board in Notification 28/97.
November 18, 2015 Case Laws VAT and Sales Tax HC

Tax Required on Royalties for 'Kingfisher' Brand Use in Packaged Water, Relates to Franchise Fees and VAT.
November 17, 2015 Case Laws Income Tax AT

Interest Rate on Loan to Associated Enterprise Deemed Arm's Length at LIBOR + 2%; No Adjustment Needed.
November 17, 2015 Case Laws Income Tax AT

Tax Deduction Denied: Section 80P(2)(a)(iv) Doesn't Apply to Non-Agricultural Water Use Income.
November 17, 2015 Case Laws Income Tax AT

Court Emphasizes Discretion in Imposing Penalties for Minor Breaches u/s 271B of Income Tax Act.
November 17, 2015 Case Laws Income Tax AT

Unexplained Cash Credits u/s 68: Assessee Fails to Prove Legitimate Gift from Unrelated Donor, Raising Legitimacy Concerns.
November 17, 2015 Case Laws Income Tax AT

Excess Gold Found at Assessee's Premises; Delivery Must Include Documentation to Avoid Authority Inquiries.
November 17, 2015 Case Laws Service Tax AT

CENVAT Credit for Outdoor Catering Services Excluded Post-April 1, 2011; Pre-Date Services Still Eligible per Sub-Rule 4(7).
November 17, 2015 Case Laws Central Excise AT

CENVAT Credit Approved for Cement Plant Construction Inputs: OPC Cement, MS Materials, TMT and TOR Rods Qualify.
November 17, 2015 Case Laws Central Excise AT

Debate on CENVAT Credit Eligibility for School and ST/SC Colony Construction Under Central Excise Law's "Input Services" Definition.
November 17, 2015 Case Laws Central Excise AT

Court Allows Refund for Denied CENVAT Credit; Rebates Unrelated to Input Goods Deemed Unlawful.
November 17, 2015 Case Laws Central Excise AT

EOU-to-EOU clearances are deemed exports, qualify for Cenvat Credit refund u/r 5, Cenvat Credit Rules, 2004.
November 17, 2015 Case Laws Central Excise AT

Deposits during investigations not treated as excise duty; Section 11B refund provisions don't apply to these deposits.
November 16, 2015 Case Laws Income Tax HC

Tribunal's decision overturned: HUF assessment upheld u/s 292BB as return filed under this status.
November 16, 2015 Case Laws Income Tax AT

Section 80 JJAA Deduction: Only 2007-08 Employment Counts for Three-Year Tax Benefit, 2009-10 Hiring Irrelevant.
November 16, 2015 Case Laws Income Tax AT

Transfer Pricing Case: Operating Margin Reworking Requires Cost Apportionment by Man-Hour, Not Turnover Basis.
November 16, 2015 Case Laws Income Tax AT

Trusts Can Offset Prior Expenditures Against Future Income for Tax Exemption u/s 11 of Income Tax Act.
November 16, 2015 Case Laws Income Tax AT

Revised Tax Return Submitted to Avoid Litigation; No Penalty Imposed u/ss 271AAA or 271(1)(c.
November 16, 2015 Case Laws Income Tax AT

Non-cash income can be taxed as business income; cash is taxed as deemed income u/s 69A.
November 16, 2015 Case Laws Service Tax AT

Service Tax Demand Deemed Unsustainable as Appellate Authority Exceeds Show Cause Notice Allegations Under Incorrect Service Category.
November 16, 2015 Case Laws Service Tax AT

CENVAT Credit Refund Approved: Service Tax on Rented Property Admissible as Essential for Service Provision.
November 16, 2015 Case Laws Service Tax AT

CENVAT Credit Refund Can't Be Denied for Late Documents If Application Is Timely and Properly Submitted.
November 16, 2015 Case Laws Service Tax AT

Cenvat Credit Allowed for Services Outside Factory Premises; Location Doesn't Affect Credit Eligibility.
November 16, 2015 Case Laws Service Tax AT

Service Tax Rebate Claim Approved Despite Missing Service Details in Export Invoice for Centralized Registered Units.
November 16, 2015 Case Laws Service Tax AT

Cenvat Credit on Service Tax for Terrace and Parking Space Allowed, Favorable Outcome for Claimant on Input Service Nexus.
November 16, 2015 Case Laws Service Tax AT

AC/DC Jurisdiction u/s 83A: Limited to Penalty Cases Over Rs. 5,00,000, Not Tax Assessments.
November 16, 2015 Case Laws Central Excise SC

Drilling Rigs on Motor Vehicle Chassis Not Under Chapter Heading 8705.00 If Not Integrally Connected.
November 16, 2015 Case Laws Central Excise HC

Higher Court Overturns Tribunal's Decision Allowing CENVAT Credit for Exporter's Stay Application Under Erroneous Assumptions.

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