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Showing 69951 to 70000 of 78058 Records

1 ....1396 1397 1398 139914001401 1402 1403 1404........ 1562

September 17, 2013 Case Laws Income Tax AT

Assessing Officer Cannot Independently Reassess Other Income Without Addressing Original Escaped Income u/s 147.
September 17, 2013 Case Laws Income Tax AT

Arrears of Professional Fees Post-Business Closure Not Taxable Under Income Tax Act Section 176.
September 17, 2013 Case Laws Income Tax AT

Court Rules Interest Payable on Self-Assessment Tax u/s 244A(b) Despite Explanation Exclusion.
September 17, 2013 Case Laws Income Tax AT

Capital Gain Tax on Property Sale: Taxable Based on Actual Sale Date, Not Firm Dissolution Date.
September 17, 2013 Case Laws Income Tax AT

No Capital Gain Tax on Additional FSI Acquired Without Cost Under Development Control Regulations.
September 17, 2013 Case Laws Income Tax AT

Court Stresses Use of Reliable Data Like 'Oil World' for Arm's Length Price in Edible Oil Tax Assessments.
September 17, 2013 Case Laws Income Tax AT

Exemption Claim Denied: Section 10(38) Inapplicable for New Shares Bought with Sale Proceeds of Other Shares.
September 16, 2013 Case Laws Central Excise AT

CENVAT Credit Dispute: Signed Charts Not Enough Evidence for Clandestine Goods Removal Under Central Excise Rules.
September 16, 2013 Case Laws Central Excise AT

Retrospective Amendment Validates Cenvat Credit on Wire or Rods Duty by Supplier-Manufacturer; Credit Confirmed Permissible.
September 16, 2013 Case Laws Central Excise AT

Court Questions Evidence Rejection in Cenvat/Modvat Shortfall Case; No Proof of Clandestine Goods Removal Found.
September 16, 2013 Case Laws Central Excise AT

Interpretation of Rule 8(3A) on Central Excise: Is Partial Duty Payment Default Complete? Penalties u/r 25 or 27? Larger Bench Review.
September 16, 2013 Case Laws Central Excise AT

Court Rules Evidence Sufficient in Clandestine Goods Removal Case Under Central Excise Rules; Dispute Over Evidence Interpretation.
September 16, 2013 Case Laws Central Excise AT

Denial of Excise Benefits on Naphtha for Non-Manufacturing Use Under Notification No. 67/95 in Captive Power Plants.
September 16, 2013 Case Laws Service Tax AT

Mandap Keeper Services for Marriages Taxable: Marriage Seen as Social, Not Religious, for Tax Exemption Purposes.
September 16, 2013 Case Laws Service Tax AT

Service Tax on Royalties: Insufficient Evidence for Tax Demand on Entire Amount Deemed Unsustainable Under IPR Services.
September 16, 2013 Case Laws Service Tax AT

Court Partially Stays Service Tax Demand on Foreign Salary Payments and Technical Know-How u/s 66A.
September 16, 2013 Case Laws Service Tax AT

"Del Credere Agent" Services Taxed Under "Business Auxiliary Service" Category from June 16, 2005.
September 16, 2013 Case Laws Service Tax AT

Reverse Charge Mechanism: Examining Overseas Services for Bond Issuance Fees and Escrow Account Operations in London.
September 16, 2013 Case Laws Customs AT

Assessee Wins Case: Legitimate Foreign Currency Proven Under FERA Sections 111(d), 121, and 13(1), Goods Exported Properly.
September 16, 2013 Case Laws Customs AT

Export Case: UREA USP/ULTRA PURE Exports Cleared Without License; Redemption Fine Reduced, Penalty Waived.
September 16, 2013 Case Laws Customs AT

Glass Chatons Classified as Glass Beads Under CTH 7018 10 20, Technical Definition Deemed Unnecessary.
September 16, 2013 Case Laws Customs AT

Royalties Excluded from Import Goods' Value Without Evidence of Price Adjustment per Rule 9(1)(c)/10(1)(c) Customs Valuation.
September 16, 2013 Case Laws Customs AT

Section 114A Penalty: No Imposition Without Demand; Confiscation Stands Despite Provisional Assessment Argument.
September 16, 2013 Case Laws Income Tax HC

High Court Rules Taxpayers Entitled to Interest on Delayed Refunds, Including Interest Component, u/ss 244A and 140A(1.
September 16, 2013 Case Laws Income Tax AT

Depreciation on Leased Trucks Allowed as Business Income u/ss 2(13), 2(24), and 32 of Income Tax Act.
September 16, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Automatic for Estimated Income Additions; No Concealment or False Information Proven.
September 16, 2013 Case Laws Income Tax AT

Income from Buying and Selling Shares is Business Income if Intent is Quick Profit, Not Dividends.
September 16, 2013 Case Laws Income Tax HC

High Court Rules Against High Income Estimation u/s 153A Due to Lack of Incriminating Evidence in Search.
September 16, 2013 Case Laws Income Tax AT

Section 80IB(10) Deduction: Calculate Project-Wise, Ignore Other Business Income or Loss for Eligibility.
September 16, 2013 Case Laws Income Tax AT

Court Rules Transaction as Commercial, Not Loan, u/s 2(22)(e) of Income Tax Act; No Additional Tax Imposed.
September 16, 2013 Case Laws Income Tax AT

AO to Reassess Transfer Pricing Dispute: Idle Capacities and Comparables Under Review in Profit Computation Case.
September 16, 2013 Case Laws Income Tax AT

Are Clauses in Section 80IA(4)(iv) of Income Tax Act Mutually Exclusive? Interpretation Allows Broader Deductions for Power Sector.
September 16, 2013 Case Laws Income Tax AT

Section 40(b) Income Tax: Deducting Salary and Interest Paid to Partners with a 2% Net Profit Rate Consideration.
September 16, 2013 Case Laws Income Tax AT

Dye development costs must be capitalized, not claimed as revenue expenditure; depreciation is allowed.
September 16, 2013 Case Laws Income Tax AT

Reassessment u/s 153A Requires Incriminating Material Found in Searches u/ss 132/132A; None Found Here.
September 16, 2013 Case Laws Income Tax AT

Entities Registered as Societies Can Claim Section 80G Exemption, Registration u/s 12AA Affirms Charitable Purpose.
September 16, 2013 Case Laws Income Tax AT

Material Supply Advances Written Off as Business Loss, Not Bad Debts; Claim Approved.
September 16, 2013 Case Laws Income Tax AT

Assessing Officer Questions Cash Flow Balances; No Additions Made Due to Lack of Incriminating Evidence Found in Search.
September 16, 2013 Case Laws Income Tax AT

Tea Blending Business Gains Tax Exemption u/s 10A; Revenue Does Not Dispute Business Facts.
September 14, 2013 Case Laws Central Excise HC

High Court Rules Waste Oil Processing May Qualify as Manufacturing, Subjecting Products to Excise Duties Under Central Laws.
September 14, 2013 Case Laws Central Excise HC

High Court Confirms CENVAT Credit Demand on Capital Goods Prior to Use; Interpretation Deemed Clear and Unambiguous.
September 14, 2013 Case Laws Central Excise AT

Penalties for Duty Payment Defaults Imposed u/r 27, Not Rule 25, of Central Excise Rules 2002.
September 14, 2013 Case Laws Central Excise AT

Manufacturers Must Verify Cenvat Credit Eligibility Before Claiming; Penalty Upheld for Non-compliance.
September 14, 2013 Case Laws Central Excise AT

Demand Dismissed Due to Lack of Evidence in Factory Goods Removal Case; No Customer or Payment Records Found.
September 14, 2013 Case Laws Service Tax AT

Court Examines if Services Qualify as Software Development or Manpower Supply; Partial Stay Granted.
September 14, 2013 Case Laws Service Tax AT

Schools and Colleges Construction Not Classified as Commercial; Court Grants Stay in Revenue Dispute.
September 14, 2013 Case Laws Service Tax AT

Court Interprets Service Tax Rules 65(105)(zzzq) & 65(104c) in BCCI Payments Case, Grants Partial Stay.
September 14, 2013 Case Laws Service Tax AT

Partial Stay Granted in Service Tax Non-Payment Case; Unexplained Issues in Reconciliation Statements Cited.
September 14, 2013 Case Laws Customs AT

Differential Duty Reassessment Must Use NIDB Data for Comparable Goods, Not Retail Sale Price from Service Centers.
September 14, 2013 Case Laws Customs AT

Confectionery Import Case: Customs Grant Partial Stay on Goods Without Declared MRP, Stressing Labeling Compliance.

1 ....1396 1397 1398 139914001401 1402 1403 1404........ 1562

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