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Showing 67401 to 67450 of 78133 Records

1 ....1345 1346 1347 134813491350 1351 1352 1353........ 1563

February 10, 2014 Case Laws Income Tax AT

Assessee Company Not Required to Provide Extra Evidence u/s 68 of Income Tax Act.
February 10, 2014 Case Laws Income Tax AT

Entity's Purpose: Charitable vs. Public Utility Based on Welfare Focus or Industry Interest.
February 10, 2014 Case Laws Income Tax AT

Evacuation Rehabilitation Costs Under Lease Seen as Revenue Expenses, Aligning with Statutory Obligations.
February 10, 2014 Case Laws VAT and Sales Tax HC

Tax Rates on Loudspeakers: Classified Under Entry 134 or Entry 55 Based on Their Use as Accessories.
February 8, 2014 Case Laws Customs AT

Goods Export with Drawback at 'All Industry Rate' Allowed Without Declaration u/r 12(1)(a), Exemptions Possible.
February 8, 2014 Case Laws Customs AT

Customs Case: Amendment Denied for Bill of Entry; Undeclared Painting Confiscated, Penalty Imposed, Decision Upheld.
February 8, 2014 Case Laws VAT and Sales Tax HC

Assessing Officer Must Evaluate Assessee's Explanation on Accounts Before Decision; Issue Reasoned Order Based on Review.
February 8, 2014 Case Laws Companies Law HC

Cheque in Compromise Deal Doesn't Create New Debt; Fails as Payment if Compromise Falls Through.
February 8, 2014 Case Laws Central Excise AT

Refunds Allowed for Negative Price Variation u/s 11B, Even Without Provisional Assessment on Excisable Goods.
February 8, 2014 Case Laws Central Excise AT

Drill Rods and Bits Ruled as Complete Items, Not Parts of Drilling Rigs and Mud Pumps; Classification Demand Set Aside.
February 8, 2014 Case Laws Central Excise AT

Court Rules on Gutkha Case: Installation of Undeclared Packing Machines Violates Regulations, Use Not Required for Breach.
February 8, 2014 Case Laws Central Excise AT

HPCL Denied Refund Claim: Notification 64/95-CE Inapplicable as HPCL Not Direct Supplier to Indian Navy.
February 8, 2014 Case Laws Income Tax AT

Assessee Not Liable for Penalties u/s 271(1)(c) for Income Misreporting, Issue Relates to Section 43B Disallowance.
February 8, 2014 Case Laws Income Tax AT

Tax Authorities Assume Expense Recovery Without Evidence in Transfer Pricing Case, Lacking Proof for Pre-Operative Costs.
February 8, 2014 Case Laws Income Tax AT

Higher Authorities Annul Income Tax Assessment u/s 143(3) & 147; Annulment Doesn't Justify Reassessment Alone.
February 8, 2014 Case Laws Income Tax AT

Fire Damage to Capital Asset: Restoration Costs Beyond Insurance are Revenue Expenditures.
February 8, 2014 Case Laws Income Tax AT

Educational Institutions Can Seek Tax Exemptions u/s 10(23C) and Sections 11 & 12 If Conditions Met.
February 8, 2014 Case Laws Income Tax AT

Section 12AA: Trust Registration Requires Actual Charitable Activities, Not Just Charitable Objectives in Trust Deed Documentation.
February 8, 2014 Case Laws Income Tax AT

Trust Denied Tax Exemptions u/ss 10(22) and 10(23C) for Failing Charitable Purpose Test, Focuses on Profit.
February 8, 2014 Case Laws Income Tax AT

Eligibility for Deduction u/s 80IB in Question Due to Late Filing; Considerations on Section 139(1) and (4) Timing.
February 7, 2014 Case Laws Service Tax AT

Authorities Deny CENVAT Credit Distribution by ISD to Job Worker; Demand Repayment with Interest and Penalties.
February 7, 2014 Case Laws Service Tax AT

Court Grants Stay in Service Tax Case on 'Technical Testing and Analysis' Export Services and Reports Sent Abroad.
February 7, 2014 Case Laws Customs AT

Customs Valuation: NIDB Data Insufficient for Enhancing Goods Value Without Clear Evidence on Import Details.
February 7, 2014 Case Laws Customs AT

Penalty Imposed for Concealing Facts; Demand for Differential Duty Due to Bona Fide Mistake, Not Intentional Evasion.
February 7, 2014 Case Laws Customs AT

Goods Returned to SEZ from DTA Meet Initial Permission Purpose, Complying with SEZ Regulations for Authorized Operations.
February 7, 2014 Case Laws Central Excise AT

CENVAT Credit Entitlement Upheld Despite Procedural Lapses if Substantive Compliance is Met; Focus on Compliance Essence.
February 7, 2014 Case Laws Income Tax HC

Tribunal Must Act Against Arbitrary Actions by Assessing Officer to Protect Legal Process During Pending Stay Applications.
February 7, 2014 Case Laws Income Tax AT

Court Rules: Seized Paper with Figures Isn't Enough to Increase Taxpayer's Income Without Further Evidence.
February 7, 2014 Case Laws Income Tax AT

Modeling and TV Commercial Income Classified as Artist Profession u/s 80RR, Deductions Allowed for Dual Roles.
February 7, 2014 Case Laws Income Tax AT

Assessee's Cash Basis Interest Income Sparks TDS Credit Dispute; Tax Laws Scrutinize Accrual vs. Cash Basis Accounting.
February 6, 2014 Case Laws Central Excise HC

High Court Rules Minimum Penalty Not Mandatory for Simple Payment Delays u/s 11AC of Central Excise Act.
February 6, 2014 Case Laws Central Excise HC

High Court Upholds Reversal of CENVAT Credit Due to Damaged Raw Materials, Supports Extended Limitation Period.
February 6, 2014 Case Laws Central Excise HC

High Court Denies Duty Benefits on Cement for 100% Export Oriented Unit, Says No Exemption Under Notification No. 1/95.
February 6, 2014 Case Laws Central Excise AT

OEMs Not Job Workers u/r 10A: Classification Inconsistent With Legal Principles Despite Higher Buyer Sale Price.
February 6, 2014 Case Laws Central Excise AT

Larger Bench to Review Duty and Interest on Cash Discounts for Late Payments Under Examination.
February 6, 2014 Case Laws Central Excise AT

Cenvat Credit Restored for Service Tax on Services Billed to Head Office, Reversing Prior Denial.
February 6, 2014 Case Laws Central Excise AT

Insurance Payment for Goods, Including Excise Duty, Validates Cenvat Credit Use as Correct and Regular.
February 6, 2014 Case Laws Customs AT

4% Special Additional Duty Applies to Goods from EOU to DTA; No State Sales Tax Exemption Available.
February 6, 2014 Case Laws Central Excise AT

Company Faces Duty Demand for Late Closure Notice; Factory Deemed Operational July 1-14, 2008.
February 6, 2014 Case Laws Service Tax HC

High Court Quashes Tax Notice, Highlights Fairness and Rule of Law in Finance Act 1994 Administration.
February 6, 2014 Case Laws Customs AT

Finished Goods Diverted to Local Market: Duty Required, Raw Materials Exempt from Duty Under CT-1 Regulations.
February 6, 2014 Case Laws Income Tax AT

TDS Certificates Not Conclusive for Assessing Actual Income of Individuals, Clarifies Court Decision.
February 6, 2014 Case Laws Income Tax HC

Court Rules No Right to Transfer Car Park Rights; No Addition to Long-Term Capital Gain Needed.
February 6, 2014 Case Laws Income Tax HC

Broad Interpretation of "False" Claims Doesn't Justify Penalties Without Proof of Deliberate Misrepresentation.
February 6, 2014 Case Laws Income Tax AT

TPO Validly Applies Markup in Marketing Agent Arrangement to Ensure Arm's Length Price Reflects Fair Market Value.
February 6, 2014 Case Laws Income Tax AT

Employers not liable for TDS shortfall u/s 192 if salary estimates are made in good faith.
February 6, 2014 Case Laws Income Tax AT

'Royalty' Exclusion: Advisory Services Abroad Not Taxable in India Under Act's Definition.
February 6, 2014 Case Laws VAT and Sales Tax HC

Tax Refund Claims: A Vested Right, Protected Unless Revoked by Statutory Law Changes.
February 6, 2014 Case Laws VAT and Sales Tax HC

Court Can't Stop Officer from Fixing Errors Allowed by Law u/s 21 of the Act.
February 5, 2014 Case Laws Central Excise AT

Duty Demand on Sizing and Warping Machines Set Aside Due to Jurisdiction Issues and Extended Limitation Period.

1 ....1345 1346 1347 134813491350 1351 1352 1353........ 1563

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