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Showing 69001 to 69050 of 78087 Records

1 ....1377 1378 1379 138013811382 1383 1384 1385........ 1562

November 4, 2013 Case Laws Income Tax AT

Tribunal Dismisses Appeal by Legal Heir Unable to Pay Small Tax; Deemed Frivolous Without Just Cause.
November 4, 2013 Case Laws Income Tax AT

Assessing Officer's Notice Invalid: Non-Compliance with IT Act Section 282 and CPC Order V, Rule 17.
November 4, 2013 Case Laws Income Tax AT

Income Tax Act Section 69A allows flexible evaluation of undisclosed income based on probabilities, not strict evidence rules.
November 4, 2013 Case Laws Income Tax AT

Income Tax Act limits penalty order issuance to 6 months after Tribunal's order receipt by Chief Commissioner.
November 4, 2013 Case Laws Income Tax AT

AO Disallows Software Expense Claim, Allows 25% Depreciation Without Assessing Usage and Utility of Software.
November 4, 2013 Case Laws Income Tax AT

Pondicherry-based Industrial Unit Eligible for Section 80IB(4) Tax Deduction, Exempt from SSI Conditions.
November 4, 2013 Case Laws Income Tax AT

Filing Returns u/s 139: Understanding Validity and Implications of Sections 139(1) and 139(4) for Taxpayers.
November 4, 2013 Case Laws Income Tax AT

Interest u/s 244A of the Income Tax Act is not business income and isn't incidental to business activity.
November 4, 2013 Case Laws Income Tax AT

CBDT Circular: Section 2(15) Proviso Excludes Educational Trusts, Ensuring Charitable Status Despite Commercial Activities.
November 4, 2013 Case Laws Income Tax AT

Determining Surplus or Deficit in Partially Completed Contracts via Expenses is Inaccurate; Losses Not for Depreciation Shortfalls.
November 4, 2013 Case Laws Income Tax AT

Indo-French DTAA: Transactions at Arm's Length, Agent Deemed Independent Under Article 5(6), No Permanent Establishment Found.
November 4, 2013 Case Laws Income Tax AT

Expenses Disallowed for Lack of Evidence in Promotional Activities; Failure to Identify Personnel Involved Led to Denial by AO.
November 4, 2013 Case Laws Income Tax AT

Penalty Confirmed for First Assessment Year Only u/s 271(1)(c) of Income Tax Act Using "Doctrine of Continuity.
November 4, 2013 Case Laws Income Tax AT

Classify Share Sales: Trading if Held <90 Days, Investment if Held >90 Days.
November 4, 2013 Case Laws Income Tax AT

Chit Fund Dividends Not Considered Interest; No Tax Deduction Needed u/s 194A of Income Tax Act.
November 4, 2013 Case Laws Income Tax AT

Hindu Undivided Family income for capital gains and interest cannot be reassessed individually to avoid double taxation.
November 4, 2013 Case Laws Income Tax AT

Application Software Costs Classified as Revenue Expenditure Due to Lack of Enduring Value and Obsolescence Risk.
November 4, 2013 Case Laws Income Tax AT

Penalty Imposed u/s 271(1)(c) for Misreporting Education Expenses as Business Deductions in Tax Filing.
November 4, 2013 Case Laws Income Tax AT

Interest on Excess Tax u/s 244A Granted from Payment Date; No Delay Due to Taxpayer's Action.
November 4, 2013 Case Laws Income Tax AT

Penalty Confirmed for Claiming Expenses Without Business Activity u/s 271(1)(c); Loss Reported in Financial Records.
November 4, 2013 Case Laws Income Tax AT

Section 10A Relief: Exemption on Commercial Profits Applied Before Chapter IV Provisions, Not Included in Total Income.
November 4, 2013 Case Laws Income Tax AT

Board Resolution Allows Commission Payments as Salary for Directors u/s 17, Compliant with Companies Act.
November 4, 2013 Case Laws Income Tax AT

Penalty Imposed for Not Providing Permanent Account Number u/s 272B; Assessee Held Liable for Default.
November 4, 2013 Case Laws Income Tax AT

Revenue Must Prove Assessee's Books Are Inaccurate or Incomplete for True Profit Assessment.
November 4, 2013 Case Laws Income Tax AT

"Current Repairs" in Income Tax Act: Compressor and TV Tube Replacements Qualify as Deductible Expenses u/s 31(i.
November 4, 2013 Case Laws Income Tax AT

Disallowing Ad Expenses as "Deferred Revenue Expenditure" Invalid; Must Be "Revenue" or "Capital" Per Income-tax Act.
November 4, 2013 Case Laws Income Tax AT

Debate Over Land Income Classification: Agricultural vs. Business Income Under Karnataka Land Reforms Act, 1961.
November 4, 2013 Case Laws Income Tax AT

Unexplained Cash Credits u/s 68: Gifts Deemed Implausible and Not Genuine for House Purchase.
November 4, 2013 Case Laws Income Tax AT

Shares Sold via PMS Taxed as Capital Gains, Not Business Income, Clarifies Tax Rule Interpretation.
November 4, 2013 Case Laws Income Tax AT

Assessee's Loss Claim Allowed Despite Lack of Contract Note Knowledge; Transactions Considered Genuine.
November 4, 2013 Case Laws Income Tax AT

CENVAT Credit Write-Off for Factory Closure Allowed as Business Expense u/s 37(1) of Income Tax Act.
November 4, 2013 Case Laws Income Tax AT

Section 80-IB(10) Benefit: Developer Must Have Control and Risk, Denied if Acting as Contractor for Fixed Pay.
November 4, 2013 Case Laws Income Tax AT

Rebate u/s 88E Allows Deduction of STT from Income Tax Calculated on Book Profits (Section 115JB.
November 2, 2013 Case Laws Central Excise AT

Credit on Plastic Crates Used in Beverage Manufacturing Deemed Admissible for CENVAT Credit; Stay Granted.
November 2, 2013 Case Laws Central Excise AT

Transporter Penalized: Goods Confiscated and Fine Imposed for Carrying Dual Bilties Multiple Times.
November 2, 2013 Case Laws Service Tax AT

Company Liable for Service Tax on Freight Charges; Payment Demand and Penalty Confirmed Against Appellant.
November 2, 2013 Case Laws Service Tax AT

Cenvat Credit Utilization Approved for Output Services; No Denial for Common Account Use.
November 2, 2013 Case Laws Service Tax AT

Appellant Granted Stay as Cenvat Credit Remains Unused for Two Years, Showing Cooperative Attitude in Resolution Process.
November 2, 2013 Case Laws Service Tax AT

Debate on Service Classification: Manpower Supply Agency vs. Employer-Employee Relationship for Service Tax Liability.
November 2, 2013 Case Laws Customs AT

Appellant Exempt from Countervailing Duty on Pre-Packaged Glues Under 10g Due to Rule 26, Legal Metrology Rules 2011.
November 2, 2013 Case Laws Customs AT

Refund Claim for Duty Abatement on Damaged Goods: Assess Damage Post-Repair u/s 22(1), Equating to Repair Costs.
November 2, 2013 Case Laws VAT and Sales Tax HC

Capital Investment Incentive Granted to Loss-Making Industrial Unit as Category III Mega Industrial Unit.
November 2, 2013 Case Laws Income Tax HC

High Court rules reassessment u/s 147 invalid without completion of initial assessment u/ss 142(1)(a), 143(3), or 144.
November 2, 2013 Case Laws Income Tax HC

High Court Rules Coating Titanium Electrodes as 'Manufacture' u/s 80IA, Allowing Tax Deductions for Industrial Use.
November 2, 2013 Case Laws Income Tax AT

Trust Granted Income Tax Exemption u/s 11, Except for Income from Card Playing Facilities in Bar Business.
November 2, 2013 Case Laws Income Tax AT

Lease Equalization Charges Limited to 20% of Asset's Value as per ICAI Guidance Note.
November 2, 2013 Case Laws Income Tax AT

Discount on Debenture Issuance Recognized as Business Expenditure Under Income Tax Rules.
November 2, 2013 Case Laws Income Tax AT

Assessee's Cash Deposits Not Linked to Sales, Section 44AF of Income Tax Act Ruled Inapplicable.
November 2, 2013 Case Laws Income Tax AT

Undisclosed Income Partially Exempt as Agricultural Income u/s 10 of Income Tax Act: 50% Exemption Granted.
November 2, 2013 Case Laws Income Tax AT

Only Profit from Unaccounted Sales is Taxable, Not Entire Sales Amount According to Settled Legal Principle.

1 ....1377 1378 1379 138013811382 1383 1384 1385........ 1562

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