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Showing 69851 to 69900 of 78058 Records

1 ....1394 1395 1396 139713981399 1400 1401 1402........ 1562

September 20, 2013 Case Laws Central Excise AT

Area-Based Exemption: Education Cess and Secondary Education Cess Not Payable via Basic Excise Duty Credit.
September 20, 2013 Case Laws Central Excise AT

Notification No. 8/97-C.E. Benefits for DTA Clearances by EOUs: Only for Goods with Indian-Origin Inputs per EXIM Policy.
September 20, 2013 Case Laws Service Tax AT

Debate on New Definition of Card Services in Finance Act 2006: Substantive Tax Change or Continuation?
September 20, 2013 Case Laws Service Tax AT

CENVAT Credit Denied: Applicant Ineligible as They Only Facilitated Payment Transfers, Not Bearing Costs Themselves.
September 20, 2013 Case Laws Service Tax AT

Karnataka Government's Fee Collection Not Classified as Business or Commerce for Service Tax Purposes.
September 20, 2013 Case Laws Service Tax AT

Appellant Fails to Remit Collected Service Tax, No Leniency Granted, but Eligible for CENVAT Credit Benefits.
September 20, 2013 Case Laws Customs AT

Appellate Authority Can Grant Interim Relief in Stay Petitions, Allowing Goods Release Without Paying Redemption Fines.
September 20, 2013 Case Laws Customs AT

Tribunal Denies Rectification Request; Goods Not Classified as Melting Scrap, No Error Found in Record Review.
September 20, 2013 Case Laws Customs AT

Importers and Suppliers: Transaction Value Can't Be Rejected Due to Relationship Alone, Department Must Prove Price Discrepancy.
September 20, 2013 Case Laws Income Tax AT

Section 154: Withdrawal of Deduction u/s 32AB Affects Lease Rental Taxation, Cannot Occur Simultaneously.
September 20, 2013 Case Laws Income Tax AT

Non-resident payment for technical info classified as royalty u/s 9(1)(vi) of Income Tax Act & India-Germany DTAA.
September 20, 2013 Case Laws Income Tax AT

Section 263 Revision Invalid if AO's Order is Brief or Inquiry Insufficient; Not Automatically Erroneous for Revenue.
September 20, 2013 Case Laws Income Tax AT

Assessee's Depreciation Claim on BSE Card Demutualization Deemed Unjustified and Illegal by Court Ruling.
September 20, 2013 Case Laws Income Tax AT

Sludge disposal charges are deductible when generated u/s 37 of the Income Tax Act.
September 20, 2013 Case Laws Income Tax AT

Interest and Partner Remuneration Excluded from Profits for Section 10B Exemption Eligibility Under Income-tax Act.
September 20, 2013 Case Laws Income Tax AT

Payment to Non-Resident Sub-Arrangers Classified as Commission, Not Fee for Technical Services u/s 195 and 40(a)(i.
September 20, 2013 Case Laws Income Tax AT

Toll Road Depreciation Recognized as Building Depreciation for Tax; Asset Ownership Crucial in Allowing Depreciation.
September 20, 2013 Case Laws Income Tax AT

Tax Appeal Addresses Interconnected Issues from 2002-03 and 2003-04 with Tax Effect Below 2 Lakhs.
September 20, 2013 Case Laws Income Tax AT

Non-compete fees disallowed as capital expenditure but depreciation allowed.
September 20, 2013 Case Laws Income Tax AT

Documents Found with Third Party Not Admissible Against Appellant u/s 153A; Burden of Proof on Department.
September 20, 2013 Case Laws Income Tax AT

Interest Expense Allowed Despite Cash Balances in Angadia Business; Business Nexus of Borrowed Funds Upheld.
September 20, 2013 Case Laws Income Tax AT

Transfer Pricing Adjustments: Determine Arm's Length Price by Comparing with Uncontrolled Transactions, Supported by Case Laws.
September 20, 2013 Case Laws Income Tax AT

Interest Deduction Allowed: Assessee's Single Business Deemed Legal Despite Non-Business Use of Funds Claim.
September 20, 2013 Case Laws Companies Law HC

SEBI Act Provisions Upheld: Court Rules No Violation of Article 14, Emphasizes Need for Financial Oversight and Protection.
September 19, 2013 Case Laws Central Excise AT

Interest and Principal Refund Claims Share Same Limitation Period in Central Excise Cases.
September 19, 2013 Case Laws Central Excise AT

Cross-Examination Needed for Fair Evaluation in Cenvat Credit Case Involving Transporters and Customs Agents' Statements.
September 19, 2013 Case Laws Central Excise AT

Central Excise Case: Late Declaration Filing Shouldn't Deny Exemption Benefits Under Notification No. 50/2003-CE.
September 19, 2013 Case Laws Central Excise AT

Customs Appeal: Signatures Alone on Lower Officers' Opinions Don't Meet Compliance in Section 35B Review Process.
September 19, 2013 Case Laws Service Tax AT

High Court Questions Validity of Rule 5 on Port Service Valuation; Stays Inclusion of Uncharged Amounts in Tax Calculation.
September 19, 2013 Case Laws Service Tax AT

Appellant Challenges Service Tax on Works Contract Classification Starting June 2007; Seeks Stay on Levy Citing Case Laws.
September 19, 2013 Case Laws Service Tax AT

Valuation Dispute: Revenue Authority Allows Two-Thirds Abatement; Appellant Claims Goods Value is 85%; Partial Stay Granted.
September 19, 2013 Case Laws Service Tax AT

Indian Railways must pay Service Tax for activities deemed taxable services, even as part of Union Government.
September 19, 2013 Case Laws Customs AT

Unjust Enrichment Principle Inapplicable to Customs Duty Interest and Redemption Fines Refunds.
September 19, 2013 Case Laws Customs AT

Assessee Overturns Confiscation and Penalties Imposed u/s 112 for 100% Export Oriented Unit.
September 19, 2013 Case Laws Customs AT

SEZ Unit Caught Misdeclaring Defective Metal Sheets; Buyer Knew, Seller Claims Ignorance in Import Fraud Case.
September 19, 2013 Case Laws Income Tax AT

Village Development Costs Approved as Business Expenses: Road Improvements, School Aid, Festivals Boost Goodwill and Business Success.
September 19, 2013 Case Laws Income Tax HC

High Court Upholds Reassessment Notice u/s 147 for Non-Submission of Mandatory Form 3 CEB u/s 92E.
September 19, 2013 Case Laws Income Tax HC

Profit from product sales doesn't negate charitable status under Income Tax Act Section 2(15); exemption u/s 11 remains.
September 19, 2013 Case Laws Income Tax AT

Section 54F Exemption Denied if Taxpayer Owns More Than One House; Joint Ownership Doesn't Qualify for Deduction.
September 19, 2013 Case Laws Income Tax HC

High Court Approves Tax Department's Search Application; References Privilege Principles in Evidence Act Sections 123 and 124.
September 19, 2013 Case Laws Income Tax AT

Corporate Assessee's Delay in Filing Returns Denied: Ignorance of Law Not a Valid Excuse.
September 19, 2013 Case Laws Income Tax AT

Transfer Pricing Rules Impact Joint Ventures with Malaysia Under DTAA; Classified as Residents for Indian Tax Purposes.
September 19, 2013 Case Laws Income Tax AT

Section 50C: Sale Consideration Enhancement Only Applies if Property is Registered and Stamp Duty is Paid.
September 19, 2013 Case Laws Income Tax AT

Paintings Stored in Packed Condition Not Classified as Personal Effects for Tax Purposes Under Relevant Norms.
September 19, 2013 Case Laws Income Tax AT

Debate on Depreciation Rates for Electrical Fittings: Challenges in Separating Assets from Block for Rate Adjustment.
September 19, 2013 Case Laws Income Tax AT

Prior Period Tax Adjustments Excluded from Book Profits for MAT Calculation u/s 115JB of Income Tax Act.
September 19, 2013 Case Laws Income Tax AT

Assessee Society Qualifies for Tax Exemption u/s 80P(2)(a)(i) Despite Not Being a Cooperative Bank or Credit Society.
September 19, 2013 Case Laws Income Tax AT

Tax Authorities Confirm Demurrage Charges Taxable Despite Not Being Credited to Profit and Loss Account.
September 19, 2013 Case Laws Companies Law HC

Winding Up Petition Unfit for Enforcing Payment of Disputed Debts: Legal Implications for Companies.
September 18, 2013 Case Laws Central Excise AT

Legal Ruling: Procedural Non-Compliance Cannot Deny Entitlement to Quantity and Turnover Discounts for Tax Valuation.

1 ....1394 1395 1396 139713981399 1400 1401 1402........ 1562

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