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Showing 69051 to 69100 of 78088 Records

1 ....1378 1379 1380 138113821383 1384 1385 1386........ 1562

November 2, 2013 Case Laws Income Tax AT

Only Profit from Unaccounted Sales is Taxable, Not Entire Sales Amount According to Settled Legal Principle.
November 2, 2013 Case Laws Income Tax AT

Court Rules Affidavits Insufficient in Tax Case Due to Lack of Independent Evidence on Undisclosed Investment Income.
November 2, 2013 Case Laws Income Tax AT

Section 153C Investment Assessment Requires Incriminating Documents for Validity, Not Just Ad Hoc Income Disclosure.
November 2, 2013 Case Laws Income Tax AT

Trust's Charitable Status u/s 2(15) Scrutinized for Profit Motive Impact on Section 11 Benefits.
November 1, 2013 Case Laws Central Excise HC

High Court Confirms Assessee's Right to Cenvat Credit Refund for Stainless Steel Wire Processing u/r 16.
November 1, 2013 Case Laws Central Excise AT

Supreme Court Decision on SSI Exemption Overrides 1987 Departmental Clarification; Affects Tax Compliance for Packaging Materials.
November 1, 2013 Case Laws Central Excise AT

No Cenvat Credit Reversal Needed for Written-Off Inputs Staying Within Factory Premises; Stay Granted.
November 1, 2013 Case Laws Central Excise AT

Assessees Not Required to Maintain Separate Accounts for Cenvat Credit on Inputs and Services, Simplifying Tax Management.
November 1, 2013 Case Laws Central Excise AT

CENVAT Credit for Factory Catering Services Applies Regardless of Employee Count; Stay Granted in Case.
November 1, 2013 Case Laws Service Tax AT

Cenvat Credit Eligibility for Pandal and Shamiyana Services Under Review; Partial Stay Granted Due to Usage Location Ambiguity.
November 1, 2013 Case Laws Service Tax AT

Mutual Funds Classified as Goods, Qualify for Exemption from Commission Income Under Notification No. 13/2003-S.T.
November 1, 2013 Case Laws Service Tax AT

Can CENVAT Credit Be Claimed for Subcontractor Services at Unregistered Sites? Exploring Legal Entitlements and Challenges.
November 1, 2013 Case Laws Service Tax AT

Court Grants Partial Stay on Service Tax for Cargo Handling at Tata Chemicals Factory Under Dispute.
November 1, 2013 Case Laws Service Tax AT

Court Remands Case on Service Tax Valuation for Airport Development Fees, Calls for Reassessment of Previous Rulings.
November 1, 2013 Case Laws Service Tax AT

Services Classified Under "Manpower Recruitment or Supply Agency Service" for Tax Purposes Include Vehicle Transfers.
November 1, 2013 Case Laws Service Tax AT

Government Road Construction: No Service Tax on Testing, Investigation, and Transport Services; Stay Granted.
November 1, 2013 Case Laws Customs AT

Department Must Follow Rules 5-9 to Determine Value When Transaction Value is Rejected in International Trade.
November 1, 2013 Case Laws Customs AT

CHA Firm's License Revoked for Employee's Document Forgery Violating Regulations 13(a), 13(d), 19(8), and 19(10.
November 1, 2013 Case Laws VAT and Sales Tax SC

Supreme Court upholds penalty for vehicle owner under amended Section 78(5); clarifies "person in-charge" in tax laws.
November 1, 2013 Case Laws Income Tax HC

High Court Rules Misfiled Tax Return Doesn't Justify Reassessment; No Valid Case for Reopening Assessment.
November 1, 2013 Case Laws Income Tax HC

Limitation Period for Assessment Orders u/s 158BC Resumes After Order is Vacated, Must Conclude Within Legal Timeframe.
November 1, 2013 Case Laws Income Tax HC

High Court Rules: Income Below Taxable Limit After Deductions Not Undisclosed for Block Period u/s 158BB.
November 1, 2013 Case Laws Income Tax HC

Court Confirms Additions u/s 69C; Rejects Claims of Assessing Officer Acting on Conjectures and Surmises.
November 1, 2013 Case Laws Income Tax SC

Penalty Upheld: Income Surrender Not Voluntary u/s 271(1)(c), No Intention to Declare True Income Found.
November 1, 2013 Case Laws Income Tax AT

Income Tax Appeal: Combining Firm Incomes with Assessee's Deemed Unjustified u/ss 60, 61, 63 of the IT Act.
November 1, 2013 Case Laws Income Tax AT

Advance Payment as Business Receipt Isn't Automatic Income Due to TDS u/s 194C Alone.
November 1, 2013 Case Laws Income Tax AT

Section 14A Disallowance Inapplicable: Investment Made Solely for Business in Loss-Making Company, No Dividend Income Expected.
November 1, 2013 Case Laws Income Tax AT

Deduction period u/s 10B starts from AY 1996-97 for EOUs operating as DTAs, aligning with production commencement.
November 1, 2013 Case Laws Income Tax AT

Reassessing Based on TDS Certificates Alone u/s 147 is Insufficient for Justification of Proceedings.
November 1, 2013 Case Laws Income Tax AT

Section 145A Amendment: Exclusion of Excise Duty from Closing Stock Leaves Net Tax Unchanged per ICAI Guidance.
November 1, 2013 Case Laws Income Tax AT

Penalty for Suppression of Capital Gains Reduced from 300% to 100% Due to Accountant's Error u/s 271(1)(C.
October 31, 2013 Case Laws Service Tax HC

Writ petitions cannot replace original court processes for reviewing and correcting adjudication errors or mistakes.
October 31, 2013 Case Laws Service Tax AT

Engineering Firm Faces Penalty for Failing to Deposit Service Tax; Reduced Penalty Option Available if Paid in 30 Days.
October 31, 2013 Case Laws Service Tax AT

CENVAT Credit Allowed: Coke Oven Battery Inputs Qualify for Credit Despite Civil Structure Foundation.
October 31, 2013 Case Laws Service Tax AT

Aircraft Lease Services: Not Taxable Under "Supply to Tangible Goods" or "Air Passenger Transportation" Categories During Relevant Period.
October 31, 2013 Case Laws Service Tax AT

Soya Bean Meal Storage Not Classified as Agricultural Produce Under Notification; Impacts Service Classification.
October 31, 2013 Case Laws Service Tax AT

Service Tax Required for Road-Related Facilities, But Construction Costs Exempt; Prima Facie Case Favors Assessee.
October 31, 2013 Case Laws Service Tax AT

Court Rules Translation Services Subject to Service Tax; Misinterpretation by Appellant Not Supported by Prima Facie Case.
October 31, 2013 Case Laws Customs AT

Ship Breaking Process Qualifies for Benefits Under Notification No. 167/86 Due to Manual Material Retrieval.
October 31, 2013 Case Laws Customs AT

Appellant's Allegation of Improperly Clearing Catalysts as Capital Goods Under Sr. No. 1 Deemed Unsustainable Due to EDI System Error.
October 31, 2013 Case Laws Customs AT

Stay Granted in Case Contesting MRP-Based Valuation of Imported Auto Parts Without Provision in Customs Tariff Act.
October 31, 2013 Case Laws Wealth-tax AT

Are Let-Out Business Premises Assessable Assets u/s 2(ea) of the Wealth Tax Act?
October 31, 2013 Case Laws VAT and Sales Tax HC

Appeal Dismissal for Lack of Prosecution Doesn't Bar Restoration Application After 12 Months, Legislative Intent Supports Consideration.
October 31, 2013 Case Laws Central Excise HC

Lamination and Metallization of Films Ruled as Manufacturing Process by Tribunal Decision Affirmed.
October 31, 2013 Case Laws Central Excise HC

Petitioner Can Present Realization Certificate and Extension Order Under Regulation 9 for Duty Drawback Recovery.
October 31, 2013 Case Laws Central Excise AT

Transformers for Tamnar Power Project Qualify for Deemed Export Benefits Under Clause (f) with Zero Duty Import.
October 31, 2013 Case Laws Central Excise AT

Tobacco Industry Gains Flexibility: Abatement Available Without Full Monthly Duty Payment Under Compounded Levy Scheme.
October 31, 2013 Case Laws Central Excise AT

Buyer-Supplier Agreement Challenges Excise Duty Demand u/s 11D; Stay Granted Due to SSI Exemption.
October 31, 2013 Case Laws Central Excise AT

Separate Units, Separate Claims: Commissioner's Decision on Gandhar Unit Doesn't Apply to Other Units u/s 11B(1).
October 31, 2013 Case Laws Income Tax HC

Assessee's 12.5% Rate on Transmission Maintenance Costs Upheld as Capital Expenditure, Favoring Assessee Over Revenue.

1 ....1378 1379 1380 138113821383 1384 1385 1386........ 1562

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