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Showing 65701 to 65750 of 78169 Records

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June 17, 2014 Case Laws Income Tax HC

Court Upholds Tax Additions for Firm Due to Lack of Hearing Opportunity and Absence of Partners' Independent Income Evidence.
June 17, 2014 Case Laws Income Tax AT

Deemed Dividends u/s 2(22)(e) Apply Only to Registered Shareholders, Not Other Companies.
June 17, 2014 Case Laws Income Tax AT

Tax Authority's Reopening Based on Audit Objection Ruled Invalid, Reassessment Canceled by Commissioner of Income Tax (Appeals.
June 17, 2014 Case Laws Income Tax AT

Tax Tribunal Upholds Company's Right to Deduct Bad Debts and Advances, Influencing Income Tax Loss Treatment.
June 17, 2014 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) failed to provide opportunity to be heard, violating Section 251(2) procedural requirements.
June 17, 2014 Case Laws Income Tax AT

Assessing Officer Cannot Alter Sale Consideration Value in Current Capital Gain Case Due to Lack of Specific Circumstances.
June 16, 2014 Case Laws Service Tax AT

Waiver of Pre-Deposit Granted: Transformer Value Excluded from Works Contract Valuation for Service Tax Assessment.
June 16, 2014 Case Laws Service Tax AT

Appellant entitled to refund for mistakenly paid service tax; Section 11B of Central Excise Act, 1944, not applicable.
June 16, 2014 Case Laws Central Excise AT

Court Rules No Distinction in Tile Valuation for Retail vs. Institutional Buyers; All Packages Carry Standard MRP.
June 16, 2014 Case Laws Central Excise AT

Dealer Faces Duty Demand for Misusing CENVAT Credit on Unreceived Goods; Sections 11A, 11AA, 73, and 75 Invoked.
June 16, 2014 Case Laws Central Excise AT

Refund Denied: Claim Barred by Limitation Period Due to Non-Provisional Assessment Status.
June 16, 2014 Case Laws Central Excise AT

Refund Allowed Despite Initial Denial Due to Unjust Enrichment in Biri Duty Case.
June 16, 2014 Case Laws Customs AT

Penalty on Partnership Firm u/s 112(a) Deemed Unjustified for Individual Partner.
June 16, 2014 Case Laws Customs AT

Customs House Agent License Revoked for Violating Regulation 13(b) by Conducting Operations Through Non-Employee.
June 16, 2014 Case Laws Income Tax AT

Unabsorbed depreciation claim allowed for amalgamating company despite non-filing of Form No. 62; filing deemed directory.
June 16, 2014 Case Laws Income Tax AT

Bookkeeping Entries Don't Prove Income Accrual for Tax; Genuine Accrual Determines Taxability of Advances Received.
June 16, 2014 Case Laws Income Tax AT

"Best Judgment Assessment" Aims to Evaluate, Not Penalize, Taxpayers for Income Estimation Needs.
June 16, 2014 Case Laws Income Tax AT

Income Calculation u/s 11 Applies When Section 12A Registration Is Maintained, Even If Pending in High Court.
June 16, 2014 Case Laws Income Tax AT

Section 40(a)(ia) is not a penalty for TDS failures if recipients have paid taxes and filed returns properly.
June 16, 2014 Case Laws Income Tax AT

Section 80P Deduction: Includes 'Members' and 'Associate Members' Without Further Classification by Authorities.
June 14, 2014 Case Laws Service Tax AT

Penalties Under Service Tax Law: Section 78 Penalty Invoked, Section 76 Penalty May Be Redundant for Same Infraction.
June 14, 2014 Case Laws Central Excise AT

Exporters Can Claim CENVAT Credit on Inputs for Exempted Goods Despite MRP Issues on Exported Biscuits.
June 14, 2014 Case Laws Central Excise AT

CENVAT Credit Valid Even When Services Used at Job-Worker's Premises, Denial Unjustified.
June 14, 2014 Case Laws Central Excise AT

Extension of Stay Granted: Appeal Unresolved Within Section 35C Period, Vacating Stay Would Unfairly Penalize Assessee.
June 14, 2014 Case Laws Customs AT

Customs Duty Remission Tied to Mandatory Insurance for Natural Calamity Coverage in Favor of Commissioner of Customs.
June 14, 2014 Case Laws Customs AT

Refund Denial of Special Additional Duty Overturned; SAD Refund Allowed Despite Initial Rejection by Commissioner (Appeals).
June 14, 2014 Case Laws Customs AT

Delay of 1234 Days in Filing Revision Applications Condoned Due to Non-Receipt of Order; Applications Proceeded.
June 14, 2014 Case Laws Customs AT

Valuation of Imported Retro-Reflective Sheetings Needs Rule 5 or 6 of Customs Valuation Rules, 1988 for Similar Goods.
June 14, 2014 Case Laws Income Tax HC

Section 40A(3) Disallowance Removed for Assessees with Income Computed via Gross Profit Rate; Invocation Unnecessary.
June 14, 2014 Case Laws Income Tax HC

High Court: Proceeding with Criminal Complaint Post-Tribunal Decision on Income Concealment is Court Process Abuse.
June 14, 2014 Case Laws Income Tax AT

Section 12AA: Registration Deemed Granted Unless Commissioner Intervenes Under 12AA(3) in Specific Cases.
June 14, 2014 Case Laws Income Tax AT

Tax Scrutiny: Bogus Loss Claim to Offset Short-Term Capital Gain Exposed by Broker's Denial of Transaction Authenticity.
June 14, 2014 Case Laws Income Tax AT

Court Rules Opening Capital Balance Can't Be Ignored in Section 68 Income Tax Disputes; Advocates Nuanced Assessments.
June 14, 2014 Case Laws Income Tax AT

Penalty Confirmed for Foreign Travel Expense Disallowance u/s 271(1)(c); Assessee Failed to Justify Claims.
June 13, 2014 Case Laws Service Tax AT

Service Tax Exemption: No Tax on Transportation Within Mines; Service Recipient Bears Responsibility for GTA Services.
June 13, 2014 Case Laws Service Tax AT

Dispute Over Refund of Unutilized CENVAT Credit in Export of Services; Rule 5 of Export of Service Rules, 2005.
June 13, 2014 Case Laws Central Excise AT

Valuation of Set-Top Boxes Includes Remote Controls, Smart Cards, Software under Sec 4(1)(b) & Rule 6 for Excise Duty.
June 13, 2014 Case Laws Central Excise AT

Appellant Faces Interest Charges for Premature CENVAT Credit Claim on Capital Goods Before Dutiable Product Clearance.
June 13, 2014 Case Laws Central Excise AT

Sales Order Procurement via Commission Agents Qualifies as 'Input Service' Eligible for CENVAT Credit.
June 13, 2014 Case Laws Central Excise AT

Unaccounted Receipts Lead to Duty Demand: Central Excise Case Highlights Need for Accurate Stock Records.
June 13, 2014 Case Laws Central Excise AT

Handwriting Expert's Opinion on Clandestine Goods Removal Under Central Excise Laws Considered Weak Without Corroboration.
June 13, 2014 Case Laws Customs AT

Appellants Avoid Penalty Due to Missing Confiscation Proposal in Show-Cause Notice; Sections 114A and 114(iii) Not Applied.
June 13, 2014 Case Laws Income Tax HC

Tax Department Issues Garnishee Notice on Unmatured FDRs for Non-Compliance with Demand Notice u/s 226(3.
June 13, 2014 Case Laws Income Tax AT

Trust's Exemption Denied Due to Exceeding Gross Receipts Limit, But Not Declared Non-Genuine u/s 12AA(3.
June 13, 2014 Case Laws Income Tax AT

TDS Applies to Services u/s 194H for Prepaid and Postpaid SIM Cards, Deduction Mandatory for Assessees.
June 13, 2014 Case Laws Income Tax AT

Assessee Denied Tax Exemption for Violating Sections 11 and 13 by Granting Concessions to Specified Persons Under 13(3).
June 13, 2014 Case Laws Income Tax AT

Section 11 Exemption Valid Even if Courses Lack Directorate General of Shipping Approval or Surplus Exists.
June 12, 2014 Case Laws Service Tax AT

Court Rules Facility Leasing Doesn't Qualify as Storage and Warehousing Service; Impacts Dealer Transactions.
June 12, 2014 Case Laws Central Excise SC

Supreme Court Grants Tax Exemption for Goods Supplied to Indian Navy Warships, Confirmed by End User Certificate.
June 12, 2014 Case Laws Central Excise AT

Company's Closure Leads to Approved Refund of Unutilized Cenvat Credit Due to Factory Shutdown and Ceased Operations.

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