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Showing 60001 to 60050 of 78292 Records

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September 16, 2015 Case Laws Income Tax AT

Taxpayer Unfairly Burdened with Proof of Accommodation Entries, AO Provides No Evidence of Undisclosed Income.
September 16, 2015 Case Laws Income Tax AT

Depreciation Rate for Waste Transport Vehicles Set at 30% Due to Commercial Use for Goods Transport.
September 16, 2015 Notifications Companies Law

Private companies can now accept unsecured loans from directors' relatives with a declaration of funds' origin.
September 16, 2015 Case Laws Income Tax AT

Tax Authorities Must Exercise Discretion for Assessee's Benefit: Treatment of Deferred Revenue Expenses as Capital.
September 16, 2015 Case Laws Income Tax AT

Firm Denied Deduction for Partner Payments After Income Estimated at 15% per Section 144 and 184(5).
September 16, 2015 Case Laws Income Tax AT

Claim of Cash Ownership by Another Company Requires Verification Despite Delayed Confirmation Over Two Years After Search.
September 15, 2015 Case Laws Central Excise AT

No Penalty for Broker u/r 26: Lack of Evidence on Handling or Possession of Excisable Goods.
September 15, 2015 Case Laws Central Excise AT

Appellant Not Required to Reverse Cenvat Credit Due to No Initial Credit Taken on Clandestinely Procured Inputs.
September 15, 2015 Case Laws Central Excise AT

Court Finds No Duty Payment Required for Goods Cleared Under ARE-3 with CT-3 Certificates Due to Lack of Evidence of Diversion.
September 15, 2015 Case Laws Central Excise AT

Control panels classified as apparatus under Heading 9022.10; not eligible for nil duty rate as parts or accessories.
September 15, 2015 Case Laws Customs HC

Union of India Organs Must Comply with Court Orders; Non-Compliance Cannot Harm Party Interests.
September 15, 2015 Case Laws Income Tax HC

Court Denies Interest Waiver; No Genuine Hardship Proven u/s 220(2), Petitioner Fails to Meet Standards.
September 15, 2015 Case Laws Income Tax AT

Section 194C TDS Not Applicable: Payments to Jobbers, Arbitragers in Profit-Sharing Deal Are Principal-to-Principal.
September 15, 2015 Case Laws Income Tax AT

Earmarking Bank Deposits for Income Accumulated u/s 11(2) Meets Compliance with Income Tax Act.
September 15, 2015 Case Laws Income Tax AT

Assessing Officer Unjustified in Excluding Interest Income from Partner Remuneration Calculation u/s 40(b)(v.
September 15, 2015 Case Laws Income Tax AT

Foreign Travel Expenses Not Considered Charitable Purpose for Tax Purposes, Not an Application of Income Abroad.
September 15, 2015 Case Laws Income Tax AT

Unexplained cash credits identified, but wife's income excluded from assessee's tax assessment due to separate filings.
September 15, 2015 Case Laws Income Tax AT

Software Park Lease Income Qualifies as Business Income for Deduction u/s 80IA of Income Tax Act.
September 15, 2015 Case Laws Income Tax AT

SEBI Disgorgement Order Leads to No Tax on Short-Term Capital Gains from Illegally Earned Share Transactions.
September 15, 2015 Case Laws Income Tax AT

Partnerships must value stock at market price when distributing or withdrawing it during business termination.
September 14, 2015 Case Laws Service Tax HC

High Court Upholds Tribunal's Decision to Waive Penalty u/s 80 After Full Recovery of Amounts Owed.
September 14, 2015 Case Laws Service Tax AT

Real Estate Services on Agricultural Land Taxed u/s 65 (97a); Not Exempt as Agricultural Services.
September 14, 2015 Case Laws Service Tax AT

Early Service Tax Payers on Property Rentals Shouldn't Be Penalized Compared to Those Paying After March 6, 2012.
September 14, 2015 Case Laws Central Excise AT

Penalty for Abetment Deemed Unjustified for Raw Material Supplier Due to Compliance with Prescribed Procedure.
September 14, 2015 Case Laws Central Excise AT

Court Rules on Soap Valuation: Bulk vs. Packed, Adjusting for Packing Costs u/r 11.
September 14, 2015 Case Laws Central Excise AT

Appellant Eligible for CENVAT Credit on Professional Fees and Brokerage via ISD Invoices from Mumbai Head Office.
September 14, 2015 Case Laws Customs CGOVT

Department Fails to Prove Goods Quality in Drawback Claim for Export of Plain Paper Under S.no. 48026210.
September 14, 2015 Case Laws Customs AT

Imported Optical Fibre Cables Should Be Classified Under CTH 9001, Not CTH 8544 70 90, Per Customs Tariff Rules.
September 14, 2015 Case Laws VAT and Sales Tax HC

Case Remanded for Reconsideration as Input Tax Credit Claims Based on Alleged False Invoices Lacked Initial Hearing Opportunity.
September 14, 2015 Case Laws Income Tax HC

Taxpayer's Section 54F Exemption Upheld: No Other Residential Property Owned Before New Purchase, Exemption Valid.
September 14, 2015 Case Laws Income Tax AT

Interest u/s 244A: Applicable Only on Un-refunded Tax, Not on Unpaid Interest in Income Tax Refunds.
September 14, 2015 Case Laws Income Tax AT

Deduction u/s 80IB(10) Not Denied for Presentation Issues if Eligibility Criteria Met.
September 14, 2015 Case Laws Income Tax AT

Section 12AA Registration Denied: Charitable Purpose Valid Even if Benefiting Only a Section of the Public.
September 14, 2015 Case Laws Income Tax AT

Section 41(1) Addresses Liabilities: Applicability When Reported Liabilities by Assessee Are Found Non-Existent.
September 14, 2015 Case Laws Income Tax AT

Court Rules 75% Disallowance of Vehicle Expenses Unjustified Due to Lack of Construction Activity by Assessee.
September 14, 2015 Case Laws Income Tax AT

Court Upholds Rejection of Incomplete Books, Emphasizes Need for Accurate Records to Avoid Unfavorable Tax Outcomes.
September 14, 2015 Case Laws Income Tax AT

Assessing Officer's unilateral change from Artificial Juridical Person to Association of Persons is legally impermissible, invalidating assessment.
September 14, 2015 Case Laws Income Tax AT

Court Remands Case for Reconsideration of Vastu Rental as Charitable Activity Under Income Tax Act Sections 11 and 2(15.
September 14, 2015 Case Laws Income Tax AT

Loss from 10A Unit Can Offset Interest Income from Other Sources, Favorable CBDT Circular Applied in Assessment.
September 12, 2015 Case Laws Service Tax AT

Refund Denied: Unjust Enrichment Proven as Customer Recovered Service Tax with Cenvat Credit.
September 12, 2015 Case Laws Service Tax HC

CENVAT Credit Denied for Towers, Parts, and Shelters; Not 'Capital Goods' or 'Input' Under CENVAT Rules 2(a)(A), 2(k).
September 12, 2015 Case Laws Central Excise AT

Successor Buying Property Not Liable for Previous Owner's Excise Duty Arrears, Despite Undertakings Given.
September 12, 2015 Case Laws Central Excise AT

Commission Agents' Services Eligible for Cenvat Credit as "Input Service" Before April 1, 2011, Clarifies 2011 Circular.
September 12, 2015 Case Laws Central Excise HC

High Court Questions Tribunal's Decision to Combine Appeals Despite Separate Findings, Highlighting Inconsistencies in Rulings.
September 12, 2015 Case Laws Central Excise HC

Excise Duty Conditions for Goods Manufactured with Free Inputs by Job Workers Under Notification No.214/1986.
September 12, 2015 Case Laws Central Excise HC

Complaint Challenge: Quash Prosecution of Partners Without Firm u/s 9AA of Central Excise Act, 1944.
September 12, 2015 Case Laws Central Excise AT

Trader Avoids Duty Demand u/s 11D: Not a Manufacturer, No Excise Duty Paid, Profits from NPPA-Based Discounts.
September 12, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed for Oxygen and Acetylene Gases Used in Repair and Maintenance of Plant and Machinery.
September 12, 2015 Case Laws Central Excise AT

Appellant Must Pay Interest on Reversed CENVAT Credit; Rule 6(3A)(e) Doesn't Allow Evasion of Obligation u/s 11AB.
September 12, 2015 Case Laws Central Excise AT

Appellant found guilty of duty evasion; collected Central Excise duty but failed to deposit with government. Penalty upheld.

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