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Showing 69401 to 69450 of 78087 Records

1 ....1385 1386 1387 138813891390 1391 1392 1393........ 1562

October 16, 2013 Case Laws Income Tax AT

Insufficient Details on Agriculturist's Creditworthiness u/s 68 Leads to Rejection of Rs. 60,000 Loan Claim.
October 16, 2013 Case Laws Income Tax AT

Court Challenges AO's Classification of Stock Sale Income as 'Other Sources' Post-Earthquake Factory Closure.
October 16, 2013 Case Laws Income Tax AT

Flexibility in Choosing Benchmarking Methods for Arm's Length Pricing Under Income Tax Act.
October 16, 2013 Case Laws Income Tax AT

Claim for Write-Off of Non-Performing Investments Allowed; Based on RBI Guidelines for Revaluation and Realizable Value.
October 16, 2013 Case Laws Income Tax AT

Tax Liability Clarified: Sale of Jointly Owned Shares Taxable to Shareholder, Not Assessee, with Minor Adjustments.
October 16, 2013 Case Laws Income Tax AT

Arm's Length Pricing: Advertisement Expenses Should Not Be Reclassified as Business Promotion Costs, Per Income Tax Case Laws.
October 16, 2013 Case Laws Income Tax AT

AP Housing Board's Income Taxable Under IT Act; Article 289(1) Doesn't Exempt It, Section 80IB Deductions Applicable.
October 16, 2013 Case Laws Income Tax AT

Off-market transaction genuineness confirmed when sale price matches high share price on specified date. Market rates upheld.
October 16, 2013 Case Laws VAT and Sales Tax HC

Maize Products Like Peppy and Cheese Balls Classified as Branded; Taxed at 12.5% u/s 27(1)(b.
October 16, 2013 Case Laws Companies Law HC

Creditor Can Seek Company Name Restoration in Register Within 20 Years to Recover Debts Owed.
October 15, 2013 Case Laws Central Excise AT

Water Purification Equipment Manufacturer Granted 4% Concessional Duty Rate Under Notification No. 6/2006 Without Conditions.
October 15, 2013 Case Laws Central Excise AT

Court Grants Stay in Dispute Over Excise Duty Collection u/s 11D of Central Excise Act.
October 15, 2013 Case Laws Central Excise AT

Stay Granted: Rule 9 Valuation Rules May Not Apply as Entire Quantity Not Sold via Related Person.
October 15, 2013 Case Laws Central Excise AT

Court to Decide if Shoe Duty is Based on MRP or Transaction Value u/ss 4A and 4, Amid SWM Rule Amendments.
October 15, 2013 Case Laws Service Tax AT

Appellant seeks waiver of pre-deposit for construction services in Special Economic Zone, citing prima facie case.
October 15, 2013 Case Laws Service Tax AT

Classification of Insulation Replacement Services for Tax: Maintenance or Installation? Partial Stay Granted.
October 15, 2013 Case Laws Service Tax AT

Court Grants Stay in Case Over Tax Status of Construction Services for Agricultural Market Platform.
October 15, 2013 Case Laws Customs AT

Stay Granted: No Prima Facie Demand Against Seller of VKGUY Licenses, Not an Importer.
October 15, 2013 Case Laws Customs AT

Court Rules Imported Cotton Seed Oil as Edible Grade if Refinable; Stay Granted in Classification Dispute.
October 15, 2013 Case Laws Customs AT

Appellant's Appeal Faces Dismissal for Non-Appearance u/r 20 of CESTAT (Procedure) Rules, 1982.
October 15, 2013 Case Laws Income Tax AT

Assessing Officer Can't Conduct Broad Inquiries for Escaped Income in Section 153A Reassessment Proceedings.
October 15, 2013 Case Laws Income Tax AT

Payment for Cancelled Agency Agreement Considered Capital Receipt, Not Income Source, for Assessee's Tax Treatment.
October 15, 2013 Case Laws Income Tax AT

Building Construction Costs: Not Always Capital Expenditure, Depends on Nature and Purpose of Expense.
October 15, 2013 Case Laws Income Tax AT

AO Could Have Referred Capital Asset u/s 55A During Assessment, But Did Not; Capital Gains Taxable Upon Transfer.
October 15, 2013 Case Laws Income Tax AT

Court Dismisses All Appeals on Party Involvement in Litigation Post-Demerger of Company.
October 15, 2013 Case Laws Income Tax AT

Tax Deduction Allowed for Film Roll Conversion u/s 80-IC, Excludes DEPB Benefits in Manufacturing Activity Dispute.
October 15, 2013 Case Laws Income Tax AT

Court Invalidates Notice u/s 148 of Income Tax Act Due to Reliance on Borrowed Satisfaction.
October 15, 2013 Case Laws Income Tax AT

Tax Case: Secured Loans Must Be Deducted from Total Assets in Slump Sale u/s 50B for Accurate Net Worth.
October 15, 2013 Case Laws Income Tax AT

Assessing Officer Can Use Additional Evidence Beyond Search Findings u/s 153C for Comprehensive Evaluation.
October 15, 2013 Case Laws VAT and Sales Tax HC

Penalty Confirmed for Overcharging Sales Tax Rate to Government; Exemption u/s 3(B)(2-a) Misinterpreted.
October 15, 2013 Case Laws Companies Law HC

ICAI Disciplinary Committee Proceeds with Inquiry Despite Charge Not Persisting and No Settlement Consideration.
October 15, 2013 Case Laws Companies Law HC

Court Rules in Favor of Plaintiff: "TOLD MOM" Infringes "OLD MONK" Trademarks in Rum Dispute.
October 14, 2013 Case Laws Central Excise AT

Court Rules Dealer Advertising Expenses Excluded from Product Valuation Due to Lack of Enforceable Agreement.
October 14, 2013 Case Laws Central Excise AT

Appellant's single appeal deemed valid as original authority sent one order instead of four separate ones.
October 14, 2013 Case Laws Central Excise AT

Fixing Labels on Bathroom Fittings Counts as Manufacturing for Excise; Affects SSI Exemption Eligibility; Goods Released with Fine.
October 14, 2013 Case Laws Central Excise AT

Confiscation and penalties for non-accounting of inputs ruled unsustainable under central excise laws. Key legal interpretation.
October 14, 2013 Case Laws Central Excise AT

No Penalty for Duty Payment Default u/r 8 (3A) of Central Excise Rules, 2002; Stay Granted.
October 14, 2013 Case Laws Service Tax AT

Appellant's Liability for Service Tax on Foreign Online Database Services u/s 66A Reviewed; Stay Granted.
October 14, 2013 Case Laws Service Tax AT

Service Tax Demand u/s 73A(2) Not Retroactive; Claims Before April 18, 2006, Unenforceable.
October 14, 2013 Case Laws Service Tax AT

No Penalty Imposed if Assessee Shows Reasonable Cause u/ss 76, 78, and 80 of the Act.
October 14, 2013 Case Laws Service Tax AT

Penalty Waived Under Finance Act Section 80 for Revenue-Neutral Service Tax on GTA Services with Cenvat Credit Use.
October 14, 2013 Case Laws Service Tax HC

High Court to Decide on Challenge Against Show Cause Notice for Residential Complex Construction Tax Service.
October 14, 2013 Case Laws Customs AT

Conversion Request Denied: Appellant Failed to Declare Advance Licence Number for DEEC Export Obligations.
October 14, 2013 Case Laws Customs AT

Tribunal Lacks Jurisdiction to Grant Interest on Interest for Delayed Refunds Under Customs Act, 1962.
October 14, 2013 Case Laws Income Tax AT

Statements u/s 133A of Income Tax Act Lack Legal Weight Without Oath, Not Considered Valid Evidence.
October 14, 2013 Case Laws Income Tax AT

Income Tax Penalty u/s 158BFA(2): Assessment and Penalty Proceedings Are Distinct; Concrete Proof Needed for Penalty.
October 14, 2013 Case Laws Income Tax AT

Court Rules Advances Are Regular Business, Not Deemed Dividends, u/s 2(22)(e) of Income Tax Act.
October 14, 2013 Case Laws Income Tax AT

Refilling Argon from Cryogenic Tanks Not Manufacturing u/s 80IA; Affects Tax Deduction Eligibility.
October 14, 2013 Case Laws Income Tax AT

AO Must Reassess Penalty Under Sec 271(1)(c) After Tribunal Order as Per Income Tax Act Sec 275(1A).
October 14, 2013 Case Laws Income Tax AT

No Penalty for Property Dealer: Section 271(1)(c) Criteria Differ from Quantum Addition in Income Tax Case.

1 ....1385 1386 1387 138813891390 1391 1392 1393........ 1562

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