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1 ....1382 1383 1384 138513861387 1388 1389 1390........ 1562

October 24, 2013 Case Laws Income Tax AT

Agricultural land in rural areas remains excluded from 'capital asset' definition u/s 2(14)(iii)(b) of the Act.
October 24, 2013 Case Laws Income Tax AT

Die Tooling Costs Classified as Revenue Expenditure for Modernizing Existing Projects, Not Capital Expenditure.
October 24, 2013 Case Laws Income Tax AT

Assessee Seeks Rectification of Alleged Mistake via Section 154 Application; No Appeal Filed Against Assessment Order.
October 24, 2013 Case Laws Income Tax AT

Tax Tribunal Rules in Favor of Taxpayer: Mark to Market Loss on F&O Transactions Recognized, Tax Additions Deleted.
October 24, 2013 Case Laws Income Tax AT

Deposit for Boundary Dispute Land Not Taxable This Year Due to Supreme Court Approval in 2008.
October 24, 2013 Case Laws Companies Law SC

Supreme Court Rules: Pay Double Cheque Amount as Compensation Instead of Jail in Cheque Dishonor Case.
October 23, 2013 Case Laws Central Excise AT

Excise Duty Not Included in Stock Transfers Just for "Terminalling Charges" Unless Charges Recovered from Customers.
October 23, 2013 Case Laws Central Excise AT

Revenue Authority Must Adhere to Rule 3(5) of Cenvat Credit Rules on Removal of Unused Capital Goods and Inputs (5.
October 23, 2013 Case Laws Central Excise AT

Interest Liability on Differential Duty Must Be Paid Despite Credit Availability Within Same Entity.
October 23, 2013 Case Laws Central Excise AT

Court Grants Stay on Tax Exemption for Cadbury Perk; Wafer Biscuit Classification Under Scrutiny, Notification No. 3/2006.
October 23, 2013 Case Laws Central Excise AT

MRP Affixation on Switchgear Products Referred to Larger Bench for Deliberation under Central Excise Regulations.
October 23, 2013 Case Laws Service Tax AT

Cleaning Services for Charitable Schools Deemed Non-Taxable; Not Classified as Commercial Building Activity.
October 23, 2013 Case Laws Service Tax AT

CENVAT Credit Denied for Input Services in Factory Setup; Partial Stay Granted Pending Review.
October 23, 2013 Case Laws Service Tax AT

Court Deliberates if Pipe Conversion Processes Qualify as Manufacturing for Business Auxiliary Services and Service Tax.
October 23, 2013 Case Laws Service Tax AT

Coffee Processing: Job Work or Manpower Supply? Document Concludes It's Job Work for Service Tax Purposes.
October 23, 2013 Case Laws Customs HC

Export Obligations: Convert Foreign Currency Proceeds to USD for Promoting Fully Convertible Currency Earnings. Rupee Devaluation Irrelevant.
October 23, 2013 Case Laws Customs HC

Customs House Agents' Temporary License Cannot Be Extended Without Meeting New Qualification Requirements Under Updated Regulations.
October 23, 2013 Case Laws Customs HC

Clarification on "Adjudicating Authority" in Customs Law: Submit Section 127B(1) Application Before Adjudication for Settlement Cases.
October 23, 2013 Case Laws Indian Laws SC

Deed of Agreement Unusable in Court Due to Insufficient Stamping; Highlights Importance of Compliance with Indian Law.
October 23, 2013 Case Laws Income Tax HC

Penalties u/s 271(1)(c) Not Applicable for Tax Paid Under MAT Provisions, High Court Rules.
October 23, 2013 Case Laws Income Tax HC

Interest Expenditure Allowed u/s 36(1)(iii) for Real Estate Business Setup Upon Initial Negotiations.
October 23, 2013 Case Laws Income Tax HC

Assessee's Tax Liability Disputed u/s 44BB; Court Decision Unfavorable to Appellant's Position.
October 23, 2013 Case Laws Income Tax AT

Charitable Trust's Donation for Scholarships Exempt from Tax; Not Considered Corpus Donation Under Income Tax Rules.
October 23, 2013 Case Laws Income Tax AT

Overseas Commission Agents Exempt from TDS u/s 195; No Agency Element, Section 194H Inapplicable.
October 23, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Invalid Without Proof of Fraud or Negligence by Taxpayer.
October 23, 2013 Case Laws Income Tax AT

Partner's Remuneration Deductible from Additional Business Income During Survey u/s 133A of Income Tax Act.
October 23, 2013 Case Laws Income Tax AT

Section 194C Applies to Gas Pipeline Rentals, Not 194I; No Interest Due u/s 201(1A) for Assessee.
October 23, 2013 Case Laws Income Tax AT

Arbitration Award from 2006 Approved as Expenditure for Fiscal Year 2007-2008 After Audit Finalization in September 2006.
October 23, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Uprooted Trees as Waste, Allowing Firewood Use Without Sales Tax Obligation.
October 23, 2013 Case Laws Companies Law SC

Cheque Dishonor Case: Charges Dropped as No Evidence Accused Managed Company's Business at Offense Time.
October 23, 2013 Case Laws Companies Law HC

High Court Drops Proceedings Against Director Who Resigned Before AGM; Resignation Not Accepted by Company.
October 22, 2013 Case Laws Central Excise HC

CESTAT Dismisses Demand for Clandestine Removal Due to Insufficient Evidence; Loose Papers Lacked Relevant Connection.
October 22, 2013 Case Laws Central Excise AT

Stay Granted for Kaftan Consignment Under Export Scrutiny; Prima Facie Case Found in Appellant's Favor.
October 22, 2013 Case Laws Central Excise AT

Refund Claim Denied Due to Unjust Enrichment After Appellant Issued Debit Notes for Cenvat Credit Duty Collection.
October 22, 2013 Case Laws Central Excise AT

Transportation Costs Must Be Included in Sale Price for Delivered Goods at Agreed Rate; Exclusion Argument Invalid.
October 22, 2013 Case Laws Central Excise AT

Job Worker Deemed Manufacturer of Waste and Scrap, Not Raw Material Supplier, in CENVAT Credit Case; Stay Granted.
October 22, 2013 Case Laws Service Tax HC

CENVAT Credit Not Allowed for Trading Activities; Reversal Required for Related Credits u/r 6.
October 22, 2013 Case Laws Service Tax AT

Appellant Wins Stay: Strong Prima Facie Case for CENVAT Credit on Supplementary Invoice for Later Service Tax.
October 22, 2013 Case Laws Service Tax AT

Court Addresses Error in Final Order on Commercial Coaching Exemption Under Notification No. 9/2003-ST; Options Open for Authorities.
October 22, 2013 Case Laws Service Tax AT

Court Remands Case for Reevaluation of Freight Reimbursement Valuation in Steamer Agent's Ship Booking Process.
October 22, 2013 Case Laws Income Tax HC

Assessee's Contractual Shift to Sister Concern Raises Questions Over Unexplained "Commission" for Import License Fulfillment.
October 22, 2013 Case Laws Income Tax HC

Assessee Fails to Prove Long-Term Capital Gains; Case Sent Back to ITAT for Further Review.
October 22, 2013 Case Laws Income Tax SC

Court Remands Case on Diversion of Income by Overriding Title for Re-evaluation by Commissioner of Income Tax (Appeals.
October 22, 2013 Case Laws Income Tax AT

Court Confirms Income Additions for House Property; Taxpayers Need Evidence to Challenge Higher Assessments u/s 23.
October 22, 2013 Case Laws Income Tax AT

Assessee faces penalties for late tax payment; Section 140A non-compliance leads to default u/s 221(1).
October 22, 2013 Case Laws Income Tax AT

Revision of Order u/s 263: Ensuring Compliance with Deduction Rules in Section 80P(4) of Income Tax Act.
October 22, 2013 Case Laws Income Tax AT

Section 148 Notice Deemed Abuse of Power Due to Valid Section 68(2) Certificate Under Voluntary Disclosure Scheme 1997.
October 22, 2013 Case Laws Income Tax AT

Non-resident business profits not taxable in India without Permanent Establishment, per Section 195 of Income Tax Act.
October 22, 2013 Case Laws Income Tax AT

Director of Income Tax's Inquiry on Charitable Trusts u/s 12AA Extends Beyond Objectives to Activities Assessment.
October 22, 2013 Case Laws Income Tax SC

Supreme Court Affirms High Court: 100% EOUs Must Adjust Unabsorbed Depreciation Against Income for Section 10B Exemption.

1 ....1382 1383 1384 138513861387 1388 1389 1390........ 1562

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