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Showing 70201 to 70250 of 78058 Records

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September 4, 2013 Case Laws Service Tax AT

Appellate Commissioner Misclassifies Assessee's Spot Billing Centres' Activities, Affecting Service Tax Liability.
September 4, 2013 Case Laws Service Tax AT

Court Grants Stay on Consignor Payment Obligation for Reverse Charge on Goods Transport Agency Services.
September 4, 2013 Case Laws Service Tax AT

Court Grants Stay in Airline Ticket Sale Case u/s 65(105)(zzb), Favoring Assessee's Classification as Non-BAS Service.
September 4, 2013 Case Laws Service Tax Commissioner

No Service Tax on Incentives for Travel Agent Using CRS Due to Lack of Service Provider/Receiver Relationship.
September 4, 2013 Case Laws Customs AT

Agricultural Valves Exempt from Duty: Classification Under Heading 84.24 Supports Duty-Free Status for Imports.
September 4, 2013 Case Laws Customs AT

Petroleum refinery granted concessional duty for mobile cranes under Notification No. 21/2002 despite absence in the list.
September 4, 2013 Case Laws Customs AT

Importers Can Maximize Benefits: Apply Most Favorable Exemption for Stainless Steel Scrap Imports Under Multiple Notifications.
September 4, 2013 Case Laws Customs AT

Goods Classified as Marble, Eligible for Duty-Free Clearance Under DEEC License; Not Limestone as Contested.
September 4, 2013 Case Laws Customs AT

Assessee Admits Under-Valuation, Pays Duty; Cannot Contest Customs Valuation Later.
September 4, 2013 Case Laws Customs AT

Court Accepts Transaction Price for Imported Scotch Whisky; No Evidence of Blending or Price Manipulation Found.
September 4, 2013 Case Laws VAT and Sales Tax HC

Section 4-B(5) Trade Tax: Penalties Require Proof of Intent, Not Just Minor Breaches or Technical Errors.
September 4, 2013 Case Laws Companies Law HC

Trademark Dispute: "IMPERIAL" Cannot Be Exclusively Owned; "IMPERIAL RED" Requires Further Examination for Registrability.
September 4, 2013 Case Laws Central Excise SC

Trader Denied MODVAT/Cenvat Credit for Exported Machinery Not Used Domestically in Manufacturing.
September 4, 2013 Case Laws Central Excise AT

Cenvat Credit Allowed: Input Services Considered Business-Related Without Revenue's Contrary Evidence.
September 4, 2013 Case Laws Central Excise HC

Penalty Imposed u/s 11AC for Irregular Modvat Credit Despite Pre-Notice Reversal; Good Faith Defense Invalid.
September 4, 2013 Case Laws Central Excise HC

Court Upholds Job Worker's Right to MODVAT Credit for Capital Goods, Aligns with Revenue Clarification on Ownership.
September 4, 2013 Case Laws Central Excise HC

Court Affirms MODVAT Credit Use for CVD via DEPB Scheme u/r 57Q of Central Excise Rules.
September 4, 2013 Case Laws Central Excise AT

Court Rules Against Strict Application of Rule 6(3) for Zinc Skimming; Proportionate Reversal Accepted for Cenvat Credit.
September 4, 2013 Case Laws Income Tax HC

Tribunal Dismisses Appeal on Undisclosed Income u/s 68, Remands Case to Assess Gift's Authenticity.
September 4, 2013 Case Laws Income Tax AT

Assessing Section 80IB Deductions: Nexus Between Duty Drawback Receipts and Industrial Undertaking is Crucial for Valid Claims.
September 4, 2013 Case Laws Income Tax AT

Section 11 Exemption Upheld: Advertising Facilities for Leadership Programs Not Considered Commercial Activity.
September 4, 2013 Case Laws Income Tax AT

Cash Payment Rules: Section 40A(3) and Rule 6DD Allow Splitting Payments of Rs. 20,000 Daily Without Violation.
September 4, 2013 Case Laws Income Tax AT

Supplier Liable for TDS on Freight Charges When Delivering Goods, Even if Buyer Pays Freight Directly.
September 4, 2013 Case Laws Income Tax AT

Court Rules No Depreciation for Unused Machinery on Abandoned 1999 Project in Assessment Year 1998-99.
September 4, 2013 Case Laws Income Tax AT

Capital Gains Exemption u/s 54F Valid Even if Property is Abroad, If Statutory Conditions Met.
September 4, 2013 Case Laws Income Tax AT

Business Sold as Going Concern Qualifies as Slump Sale u/s 2(42C); Taxable as Capital Gain per Section 50B.
September 4, 2013 Case Laws Income Tax AT

Assessee's Books Rejection Unjustified: Lower Price Sales to Sister Concerns Not Sufficient Reason for Inaccuracy Claims.
September 4, 2013 Case Laws Income Tax AT

Sales Promotion Expenses Under Review: Evaluating Payment Legitimacy u/s 37(1) of the Income Tax Act.
September 4, 2013 Case Laws Income Tax AT

Renovation Costs on Rented Showrooms Deemed Capital Expenditure; Equipment Ownership Influences Classification Decision.
September 3, 2013 Case Laws Central Excise AT

No Excise Duty on Insurance Claims for Damaged Goods Sold at Sale Value, Says Court.
September 3, 2013 Case Laws Central Excise AT

Exemption benefits upheld despite delayed declaration filing under Notifications 49/2003 and 50/2003 for Himachal Pradesh factory.
September 3, 2013 Case Laws Central Excise AT

Freight Charges in Valuation: Return Journey Expenses for Special Vehicles Allowed Under Central Excise Regulations.
September 3, 2013 Case Laws Central Excise AT

SSI Exemption: Multiple Parties Can Own the Same Brand Name; Favorable Judgment Grants Stay for Assessee.
September 3, 2013 Case Laws Service Tax AT

Bank's Data Processing Excluded from Business Auxiliary Services, No Basis for BAS Demand Confirmation.
September 3, 2013 Case Laws Service Tax AT

Court Reviews Inclusion of Reimbursements in Taxable Service Valuation; Initial Findings Favor Assessee's Exemption Claim.
September 3, 2013 Case Laws Service Tax AT

Service Tax Exemption: Each Joint Property Owner Eligible for Up to 10 Lakhs Individually.
September 3, 2013 Case Laws Customs AT

Assessee's Freight Bill Error Corrected: Section 149 Invoked to Amend Bill of Entry and Refund Excess Duty Paid.
September 3, 2013 Case Laws Customs AT

Reversal of Credit After Export Completion Doesn't Mean Non-Availment; Timing Crucial for Customs and Tax Credit Use.
September 3, 2013 Case Laws Customs AT

Duty Demand Invalidated: Show Cause Notice Time-Barred After 14 Years u/s 28, Sections 28AA/28AB Confirmations Voided.
September 3, 2013 Case Laws Income Tax AT

Land Sale as Capital Gains: Single Plot Sale Classified as Taxable Capital Gains, Not Business Income.
September 3, 2013 Case Laws Income Tax AT

No TDS Deduction Needed on 21% Markup for Seconded Employees; No Disallowance u/s 40(a)(ia) of IT Act.
September 3, 2013 Case Laws Income Tax AT

Section 148 Notice Invalid Due to Lack of Sanction; AO Fails to Prove Benami Transactions, No Income Additions Made.
September 3, 2013 Case Laws Income Tax AT

Equity Share Sale in Private Company Deemed Business Income u/s 28(va) of Income Tax Act.
September 3, 2013 Case Laws Income Tax AT

Assessee Challenges Taxability of Gifted Sum as Deemed Dividend; Cites Father's Instruction to Company.
September 3, 2013 Case Laws Income Tax AT

Section 40(a)(i) Disallows Tax on Commission for Non-Resident Agents Without Permanent Establishment in India.
September 3, 2013 Case Laws Income Tax AT

No penalties or interest for Notified Parties under Special Court Act; Sections 234A, 234B, 234C not applicable.
September 3, 2013 Case Laws Income Tax AT

Income Diversion by Overriding Title: Funds Must Be Credited Back, Not Used at Personal Discretion.
September 3, 2013 Case Laws Income Tax AT

Land Stays Agricultural for Tax, Even Without Production; Reclassification Needs More Evidence.
September 3, 2013 Case Laws VAT and Sales Tax HC

Notification Clarifies No Trade Tax Rebate Required When Both Entry and Trade Tax Rates Are 5.
September 3, 2013 Case Laws Companies Law HC

Company Pays Excise Duty Per Rehabilitation Scheme, Avoids Penalty and Interest Charges.

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