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Showing 68651 to 68700 of 78096 Records

1 ....1370 1371 1372 137313741375 1376 1377 1378........ 1562

November 19, 2013 Case Laws Income Tax AT

Income Tax Act: Registration cancellation u/s 12AA(3) invalid if assessee can't cross-examine relied statements.
November 19, 2013 Case Laws Income Tax AT

Special Reserve Withdrawals u/s 41(4A) Unaffected by Balance Sheet Presentation for Income Tax Purposes.
November 19, 2013 Case Laws Income Tax AT

Penalty Confirmed for Concealment of Income u/s 271(1)(c) of Income Tax Act to Recover Lost Revenue.
November 19, 2013 Case Laws Income Tax AT

Income from VSAT Equipment Sales Qualifies for Deduction u/s 80IA of the Income Tax Act.
November 19, 2013 Case Laws Income Tax AT

Taxpayers Must Prove Expenses Are Solely for Business to Claim Deductions: Key Responsibility Highlighted.
November 19, 2013 Case Laws Income Tax AT

Stay Denied for Revision Proceedings u/s 263 of Income Tax Act; Application Dismissed.
November 18, 2013 Case Laws Central Excise AT

Clandestine Removal Charges Demand Solid Evidence, Not Just Unverified or Loose Documents.
November 18, 2013 Case Laws Central Excise AT

MSP starches classified as native under CETH 1103.00, not as modified starches under 3505.90.
November 18, 2013 Case Laws Central Excise AT

Interest Applies on Wrong CENVAT Credit Availment u/r 14, Even if Credit Not Utilized.
November 18, 2013 Case Laws Central Excise AT

Cenvat Credit Reversal Required: Polymers Repacked in Bags Not Considered Manufacturing Activity Under Tax Law.
November 18, 2013 Case Laws Central Excise AT

Reversing Unused Cenvat Credit After Wrongful Availment Under SSI Exemption Does Not Require Interest Payment.
November 18, 2013 Case Laws Central Excise AT

Goods Classification Under Tariff Chapters 11 or 35 Depends on Specific Tests for Accurate Classification.
November 18, 2013 Case Laws Central Excise AT

Used Mercury Packing in 30 kg Cans Not Manufacturing per Chapter Note 10, Chapter 28 Regulations.
November 18, 2013 Case Laws Service Tax AT

Service Tax Only on Services, Not Spare Parts, During Warranty Period - Exemption Notification No. 12/03-ST Clarified.
November 18, 2013 Case Laws Service Tax AT

Court Rules Services as "Manpower Supply" Not "IT Services" Affecting Tax Classification and Compliance.
November 18, 2013 Case Laws Service Tax AT

Waiver of Penalty for Service Tax Payment Not Applicable if Willful Evasion u/s 73(4) is Proven.
November 18, 2013 Case Laws Service Tax AT

Service Tax Debate on Renting Property, Ad Space, and Club Services Referred to Larger Bench for Review.
November 18, 2013 Case Laws Customs AT

Oil Equipment Importer Wins Case, Retains Foreign Trade Policy Benefits Despite Claiming Exemption Under Notification 21/2002-Cus.
November 18, 2013 Case Laws Customs AT

Zircon Concentrate Qualifies for Exemption; Zircon Sand Equals Zircon Ore for Benefits Under Notification.
November 18, 2013 Case Laws Customs AT

Confiscation Case u/s 113: Appellant Gains Benefit of Doubt Due to Missing Panch Witness Evidence.
November 18, 2013 Case Laws Customs AT

Refund Claim Denied as Time-Barred Under Notification No. 102/2007; Interpretation of "From" Excludes Event Day in Time Limit Calculation.
November 18, 2013 Case Laws Customs AT

Appellant Can Claim Refund Without Contesting Bill of Entry Due to Officer's Exemption Oversight.
November 18, 2013 Case Laws Customs AT

Appellant Challenges Limitation of DEPB Benefits Based on Indian Market Value in Export Price Inflation Case.
November 18, 2013 Case Laws Income Tax AT

Taxation of Deemed Dividends u/s 2(22)(e) Should Target Shareholders, Not Group Companies; Protective Assessments Overturned.
November 18, 2013 Case Laws Income Tax AT

Tax Authority Upholds Use of Current Year Data for Profit Margin, Dismissing Department's Complaint on Procedure.
November 18, 2013 Case Laws Income Tax AT

Section 50C of Income Tax Act: Not Applicable for Unregistered Land Sale Documents.
November 18, 2013 Case Laws Income Tax AT

AO and CIT(A) Misclassify Recoveries from Deposits as Cash Credits u/s 68 Despite Assessee's Evidence.
November 18, 2013 Case Laws Income Tax AT

Property Sale After Flat Construction Not an Adventure in Trade; No Conversion of Capital Assets to Stock.
November 18, 2013 Case Laws Income Tax AT

Tax Assessments: Six-Year Limit on Reopening Ensures Fairness and Timeliness u/s 149(1) of Income Tax Act.
November 18, 2013 Case Laws Income Tax AT

No TDS Required u/s 194C for Excise Duty on Principal-to-Principal Sale Agreements.
November 18, 2013 Case Laws Income Tax AT

CIT(A) Can Set Aside Assessment, Refer Case Back to AO for Tax Calculation: Jurisdiction Upheld.
November 18, 2013 Case Laws Income Tax AT

Interest-Free Loans to Subsidiaries: ALP Determined at LIBOR + 2% for Arm's Length Transactions.
November 18, 2013 Case Laws Income Tax AT

Commissioner of Income Tax's Revision u/s 263 Upheld; Doctrine of Merger Not Applicable to Section 253.
November 18, 2013 Case Laws Income Tax AT

Court Disallows 'Take or Pay Rental' Charges as Tax Deduction; Deemed Advance Until Liability is Certain After 5 Years.
November 18, 2013 Case Laws Income Tax AT

Arm's Length Price Adjustment: Rejecting Comparables, Considering Unbilled Revenues and Customer Advances for Accurate Tax Reflection.
November 16, 2013 Case Laws Central Excise AT

Director and VP Face Penalties for Unauthorized Removal of Goods, Highlighting Executive Accountability in Central Excise Cases.
November 16, 2013 Case Laws Central Excise AT

Application to Destroy Molasses Unfit for Consumption Seeks Duty Remission Approval Under Relevant Regulations.
November 16, 2013 Case Laws Central Excise AT

Denial of CENVAT Credit Unjustified for Materials Used in Manufacturing Capital Goods Consumed.
November 16, 2013 Case Laws Central Excise AT

Court Examines Mis-Declaration Claims in Duty Evasion Case Involving Both Under and Overpayments; Challenges Intent to Evade Duty.
November 16, 2013 Case Laws Central Excise AT

Commissioner (Appeals) Cannot Enhance Dues if Original Show Cause Notice is Defective; Corrective Actions Invalid.
November 16, 2013 Case Laws Service Tax AT

CENVAT Credit Restriction Applies to Excise Duty on Inputs and Services, Not Capital Goods for Reverse Charge Payments.
November 16, 2013 Case Laws Service Tax AT

CENVAT Credit Denial: Invoices Must Be in Service Recipient's Name, Not Customs House Agent's, for Eligibility.
November 16, 2013 Case Laws Service Tax AT

Appellant in Mumbai Justified in Taking CENVAT Credit Despite Invoices Issued to Branch Offices.
November 16, 2013 Case Laws Service Tax AT

Simultaneous Penalties Possible Under Finance Act Sections 76 and 78 for Pre-May 10, 2008 Periods.
November 16, 2013 Case Laws Service Tax AT

Court Confirms CENVAT Credit Validity: Head Office's Distribution to Applicant Unit Stands Unchallenged as Input Service Distributor.
November 16, 2013 Case Laws Service Tax AT

Residential Complex Construction for Sale Subject to Service Tax; Individual Use Doesn't Exempt Entire Complex from Taxable Services.
November 16, 2013 Case Laws Customs AT

Appeal Dismissed Due to 10-Year Delay in Service; Appellant Denied Condonation for Avoiding the Law.
November 16, 2013 Case Laws Customs AT

Refund of Special Additional Duty Granted Despite Non-Declaration on Invoice; Assessee's Lack of Registration Not a Barrier.
November 16, 2013 Case Laws Customs AT

Helicopter import case: Prima facie established for waiving pre-deposit amid dual interpretations and amended Condition No. 104.
November 16, 2013 Case Laws Customs AT

Machinery for Hides and Skins Not Classifiable Under CTH 8453 Due to Inapplicability of Injection Moulding Process.

1 ....1370 1371 1372 137313741375 1376 1377 1378........ 1562

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