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Showing 70051 to 70100 of 78058 Records

1 ....1398 1399 1400 140114021403 1404 1405 1406........ 1562

September 12, 2013 Case Laws Income Tax AT

Transfer Pricing Officer's Comparables Rejected; Commissioner of Income Tax (Appeals) Deletes Adjustments, Ruling Against Revenue.
September 12, 2013 Case Laws Income Tax AT

Assessing Officer Lacks Jurisdiction Without Properly Served Notice u/s 143(2); Cannot Be Fixed by Section 292 BB.
September 12, 2013 Case Laws Income Tax AT

Website Development Costs for Client Information Are Revenue Expenditures, Not Capital, Despite Long-Term Benefits.
September 12, 2013 Case Laws Income Tax AT

Penalty Imposed for Claiming Exemption Without STT Payment and Incomplete Disclosure Under Income Tax Act Section 271(1)(c.
September 12, 2013 Case Laws Income Tax AT

Trading Nature of Transactions Determines Income Classification, Not Frequency of Share Deals.
September 11, 2013 Case Laws Central Excise AT

Second Show Cause Notice Prohibited for Same Issue if Extended Period Notice Already Issued to Assessee.
September 11, 2013 Case Laws Central Excise AT

Short Payment of Duty in March 2008: Is it a Default Under Central Excise Act? Section 11AB Interest Applicable.
September 11, 2013 Case Laws Service Tax AT

Cenvat Credit Denied Due to Unregistered Head Office as Input Service Distributor; Special Provisions Take Precedence.
September 11, 2013 Case Laws Service Tax AT

Appellant Eligible for CENVAT Credit on Service Tax Despite Invoices Issued to Head Office.
September 11, 2013 Case Laws Service Tax AT

Scientific & Technical Consultancy Service Export: Classified as service export if used abroad for business; paid in convertible foreign exchange.
September 11, 2013 Case Laws Service Tax AT

Service Tax Demand for GTA Services Overturned; Individual Transporters Without Consignment Notes Not Liable u/s 65(105)(zzp.
September 11, 2013 Case Laws Customs AT

Appeal Denied: Assistant Commissioner's Rejection Amount Not Considered Pre-Deposit in Penalty Case.
September 11, 2013 Case Laws Customs AT

Second-hand PCs and laptops not hazardous waste; case sent back for Foreign Trade Policy violations review.
September 11, 2013 Case Laws Income Tax AT

Leasehold Land Payment is Capital Expenditure, Not Subject to TDS u/s 194I; No Default u/s 201.
September 11, 2013 Case Laws Income Tax AT

No TDS on Residential Accommodation Provided by State Governments u/s 192 for Employee Perquisites.
September 11, 2013 Case Laws Income Tax AT

Assessing Officer's Order Quashed: No Tax Deduction Needed on Medical Reimbursements u/s 192, Says Commissioner.
September 11, 2013 Case Laws Income Tax AT

No Tax Deduction Needed for Consignment Agent Payments u/s 40(a)(ia); Not Considered Commission u/s 194H.
September 11, 2013 Case Laws Income Tax AT

Container Freight Stations Can Qualify for Deduction u/s 80IA Even If Not Located at Ports.
September 11, 2013 Case Laws Income Tax AT

Security Deposit Losses: Revenue Field Classification u/s 28, Not a Bad Debt.
September 11, 2013 Case Laws Income Tax AT

Transfer Pricing Case: Assessee Selects Comparables, TPO to Verify Their Relevance and Compatibility in Assessment Process.
September 11, 2013 Case Laws Income Tax AT

Arm's Length Principle: Foreign Enterprise's Tax Gains or Losses Irrelevant; Focus on Functional, Not Product Similarity in Chapter X.
September 11, 2013 Case Laws Income Tax HC

Subsidy from State Trading Corporation of India considered capital receipt, meant to protect capital investment, not revenue.
September 11, 2013 Case Laws Income Tax AT

Section 40(a)(ia) Disallowance Applies to All Undeposited TDS Amounts, Not Just Year-End Balances.
September 11, 2013 Case Laws Income Tax AT

Expenditure in foreign currency excluded from export and total turnover for Section 10A tax relief calculation.
September 11, 2013 Case Laws Income Tax AT

Flour milling, including roller mills, ineligible for tax deductions u/s 80IC due to Schedule XIII restrictions.
September 10, 2013 Case Laws Central Excise AT

Dry Concrete Mixture' Classified Under Tariff Heading 3824.90, Not 3824.20, as 'Dry Mix Concrete.
September 10, 2013 Case Laws Central Excise AT

Court Emphasizes Need for Concrete Evidence in MRP Mis-Declaration for Excise Duty Cases.
September 10, 2013 Case Laws Central Excise AT

Party Faces Consequences for Supplying Goods Without Paying Required Duty, Violating Legal Obligations.
September 10, 2013 Case Laws Central Excise AT

Excise Duty Increase: Exemption Partially Withdrawn, Duty Raised from 4% to 8% Effective March 1, 2003. Cenvat Credit Allowed.
September 10, 2013 Case Laws Central Excise AT

Ship Breaking Materials Cleared at Nil Duty Rate; Notification No. 202/88 Benefit Not Applicable.
September 10, 2013 Case Laws Service Tax AT

Free Supplies Excluded from Taxable Value in Construction Services Per Section 67 of Finance Act 1994.
September 10, 2013 Case Laws Service Tax AT

CENVAT Credit Misuse Case: Accumulated Credit Won't Lapse, Confirms CBEC Circular; Rule 6(3) Allows Utilization.
September 10, 2013 Case Laws Service Tax AT

Adjudicating Authority Overlooked Board Instructions on Service Tax for Insurance Services, Needs Clarification on New Levy Application.
September 10, 2013 Case Laws Service Tax AT

Section 78 Penalty Waived Due to Lack of Intent to Evade Service Tax by Appellant.
September 10, 2013 Case Laws Service Tax AT

Service Tax Penalty u/s 76 Overturned as Tax and Interest Were Paid Before Show-Cause Notice Issued.
September 10, 2013 Case Laws Customs AT

Board Circular 2010 Eases Conversion of Shipping Bills from DFRC to DEPB Scheme to Boost Exports.
September 10, 2013 Case Laws Income Tax HC

Court Rules Share Purchase with Borrowed Funds Doesn't Prove Trading Intent; Source of Funds Not Decisive for Income Classification.
September 10, 2013 Case Laws Income Tax HC

Finance Act 2010: Section 40(a)(ia) Amendments Have Retrospective Effect, Impacting Deduction Compliance Timing.
September 10, 2013 Case Laws Income Tax AT

Assessee Admits to Importing Scrap, Triggering Tax Collection Duties u/s 206C of Income Tax Act.
September 10, 2013 Case Laws Income Tax AT

Unrecorded expenditure without explanation is deemed income, not deductible in the financial year under tax rules.
September 10, 2013 Case Laws Income Tax AT

Jhansi District Magistrate Must Collect TCS on Dead Rent and Royalties for Mines Under Income Tax Act Section 206C.
September 10, 2013 Case Laws Income Tax AT

Audit Objections Not Considered 'Records' for Commissioner's Jurisdiction under Income Tax Act Section 263.
September 10, 2013 Case Laws Income Tax AT

Assets from Non-Operational Unit Deemed Used for Business, Depreciation Allowed for the Year.
September 10, 2013 Case Laws Income Tax AT

Intercorporate Deposits Excluded from Deemed Dividends u/s 2(22)(e) of Income Tax Act.
September 10, 2013 Case Laws Income Tax AT

Tax Deduction Required on Distributor Commissions u/s 194H; SIM Card Transactions Not Classified as Sales.
September 10, 2013 Case Laws Income Tax AT

SEBI Order Restricts Business Operations, But Does Not Signal Business Termination; Valid BSE Card Still Held.
September 9, 2013 Case Laws Income Tax AT

Leasehold Land Payment is Capital Expenditure, Not Subject to TDS u/s 194I of Income Tax Act.
September 9, 2013 Case Laws Central Excise AT

Confessional Statement Insufficient to Support Orders on Clandestine Manufacturing of P&P Medicaments.
September 9, 2013 Case Laws Central Excise AT

CENVAT Credit Eligibility on GTA Services: "Place of Removal" Defined as Factory Gate u/r 4, Central Excise Rules.
September 9, 2013 Case Laws Central Excise AT

Repackaging Soda Ash into Retail Sizes is "Manufacture" u/s 2(f) of Central Excise Act, 1944; Excise Duty Applies.

1 ....1398 1399 1400 140114021403 1404 1405 1406........ 1562

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