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Showing 70251 to 70300 of 78058 Records

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September 3, 2013 Case Laws Income Tax HC

Revenue Authorities Bound by Circulars Despite Statutory Conflicts, Differentiated from Supreme Court Ruling in Ratan Melting Case.
September 2, 2013 Case Laws VAT and Sales Tax HC

Court Rules Sales Tax Deferral Certificate Irrevocable; Bottles Count as Fixed Capital, Crates Excluded for Investments.
September 2, 2013 Case Laws Service Tax AT

Service Tax on Railway Siding Maintenance Applies to All; Partial Stay Granted Regardless of Service Provider's Status.
September 2, 2013 Case Laws Service Tax AT

Refund Claim on Input Service Credit Allowed for Previous Period, No Restriction Under Notification No. 5/2006-C.E. (N.T.
September 2, 2013 Case Laws Customs AT

Fraudulently Obtained DEPB Scrips Used by Transferees Before Cancellation Can't Be Recovered; Stay Granted.
September 2, 2013 Case Laws Customs AT

Betel Nuts Import Case: Value Enhancement and Confiscation Violated Natural Justice, Remanded for Further Review.
September 2, 2013 Case Laws Customs AT

Confiscated Second-Hand Goods: License Violation Leads to Reduced Redemption Fine and Penalty by Commissioner (Appeals) Upheld.
September 2, 2013 Case Laws Customs AT

EOU Debonding Without Development Commissioner's Approval: Duty on Capital Goods Imposed, No Depreciation Allowed, LOP Expired.
September 2, 2013 Case Laws Central Excise AT

Marble Block Cutting and Polishing Deemed Manufacturing Under Central Excise Laws, Confiscation Upheld.
September 2, 2013 Case Laws Central Excise AT

Assessees' Error in MODVAT/Cenvat Credit Recording Doesn't Disqualify Duty Credit, Court Rules.
September 2, 2013 Case Laws Central Excise AT

Tobacco Pouch Production Classified as Manufacturing under Excise Entry No. 24039910 Per Regulations.
September 2, 2013 Case Laws Central Excise AT

Court Rules Against Including Product Development Charges in Conversion Costs for Job-Worked Medicaments.
September 2, 2013 Case Laws Income Tax AT

"Assessee Aggrieved" in Section 253(1) Defined: ITAT Dismisses Appeal Due to No Tax Liability on Assessee.
September 2, 2013 Case Laws Income Tax AT

Warranty Provision Disallowed: Lack of Scientific Data on Sales Increase Attribution Leads to Claim Rejection.
September 2, 2013 Case Laws Income Tax AT

Business Denied Loss Claim Due to Lack of Operational Steps: No Purchases or Premises Secured for Sales.
September 2, 2013 Case Laws Income Tax AT

OFCDs are not loans or deposits u/s 269SS; no penalty u/s 271D applies.
September 2, 2013 Case Laws Income Tax AT

Penalty Upheld u/s 271(1)(c) for Inadequate Disclosure of Foreign Gift Donors' Details by Recipient.
September 2, 2013 Case Laws Income Tax AT

No Income Addition: Sections 68 & 41(1) Not Applicable Due to No Transactions with Creditors in Relevant Year.
September 2, 2013 Case Laws Income Tax AT

Taxpayer Must Prove Transaction Nature u/s 69B; Valuation Officer Role u/s 142A(1) is Procedural.
September 2, 2013 Case Laws Income Tax AT

Advances for Unfinished Website Development Can Be Written Off as Bad Debts When Irrecoverable.
September 2, 2013 Case Laws Income Tax AT

Income Estimation Upheld for Non-Compete Agreement Fees Despite Non-Payment to Assessee.
September 2, 2013 Case Laws Income Tax AT

Income from Slot Chartering Must Be Assessed u/s 44B; AO's Exclusion Due to Missing Details Incorrect.
September 2, 2013 Case Laws Income Tax AT

Assessee's Voluntary Income Surrender u/s 271(1)(c) Accepted, No Penalty Imposed Due to Lack of Investigation Evidence.
September 2, 2013 Case Laws Income Tax HC

Court Rules Against Reducing Income Tax Payment Period from 30 to 7 Days u/s 156.
September 2, 2013 Case Laws Income Tax HC

Court Denies Deduction for Interest on Capital Converted to Loan u/s 36(1)(iii) of Income Tax Act.
August 31, 2013 Case Laws Central Excise AT

Installation and commissioning fees not part of goods' assessable value just because supplier performs them.
August 31, 2013 Case Laws Central Excise AT

Cenvat Credit Retained: Activity Not Manufacturing Under Central Excise Laws Doesn't Affect Credit Entitlement.
August 31, 2013 Case Laws Central Excise AT

Cenvat Credit not reversed for goods destroyed in fire after leaving input store, not classified as "as such.
August 31, 2013 Case Laws Central Excise AT

Invoices Missing Buyer Addresses Insufficient to Prove 'Needle Fold' Brand Clearances Violate SSI Exemption Requirements.
August 31, 2013 Case Laws Central Excise AT

CENVAT Credit Denied: Rule 4(3) Limits Eligibility to Specific Entities, Excludes General Leasing Parties (3.
August 31, 2013 Case Laws Service Tax AT

VAT Payment Not Sole Proof of Supply of Tangible Goods Service, Department Clarifies.
August 31, 2013 Case Laws Service Tax AT

Activities Classified as Trading, Not Business Auxiliary Service; No Service Tax on High Sea Sales with 1-1.5% Mark-Up.
August 31, 2013 Case Laws Service Tax AT

Technical Testing Services Delivered Abroad Qualify as Export u/s 65(106) & 65(zzh) of Service Tax Law.
August 31, 2013 Case Laws Service Tax AT

Revenue Authorities Cannot Contradict Themselves on Service Classification in Export Refund Claims.
August 31, 2013 Case Laws Service Tax AT

Service Tax on E-Subscriptions to Research Journals Qualifies for Cenvat Credit as 'Input Service'.
August 31, 2013 Case Laws Customs AT

Appellant Wins Exemption for Imported Product Due to Lack of Evidence on Chemical Modification or Market Recognition as HDPE.
August 31, 2013 Case Laws Customs AT

Court Rejects Importer's Claim, Finds Falsified Certificate of Origin; Grants Partial Stay on Anti-Dumping Duties Case.
August 31, 2013 Case Laws Income Tax HC

High Court Examines Validity of Reopening Tax Assessment u/s 148, Differentiates from Section 263 Revision Criteria.
August 31, 2013 Case Laws Income Tax AT

Club Membership Fees Classified as Revenue, Eligible for Deductions u/s 37 of Income Tax Act.
August 31, 2013 Case Laws Income Tax AT

CIT(A) Failed to Direct AO for Valuation Officer Referral Before Applying Section 50C of Income Tax Act.
August 31, 2013 Case Laws Income Tax AT

Land Sale Timing Doesn't Automatically Mean Taxable Profit from Trade Adventure.
August 31, 2013 Case Laws Income Tax AT

Tribunal's Decision Binding: Assessing Officer Cannot Misinterpret Remand Order as Definitive Law.
August 31, 2013 Case Laws Income Tax AT

Assessing Officer's double addition error: Incorrectly included unclaimed write-back, not sale proceeds of inventory. No addition warranted.
August 31, 2013 Case Laws Income Tax AT

Assessee Denied Set Off for JV/AOP Losses; Expenditure Disallowance Upheld as Losses Belong to JV/AOP.
August 31, 2013 Case Laws Income Tax AT

Section 14A Disallowance Applies to Banking Assessee Due to Interest Accrual on Current Account Funds u/r 8D(2)(iii.
August 31, 2013 Case Laws Income Tax AT

Reassessment Validity Questioned: AO's Independence Compromised by Relying on Audit Party's Legal Advice for Notice u/s 148.
August 31, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Reassessment Proceedings Invalid Due to Procedural Law Prioritizing Substance Over Form in Tax Claims.
August 30, 2013 Case Laws Income Tax HC

Court Upholds Firm's Retained Funds as Deemed Dividends u/s 2(22)(e) of Income Tax Act.
August 30, 2013 Case Laws Income Tax AT

College Library Books Qualify for 100% Depreciation Rate Under Income-tax Rules, Schedule of Depreciation, Paragraph 9(ii.
August 30, 2013 Case Laws Income Tax AT

Eligibility for Deduction u/s 80IB: Assessee's Ownership of Final Product Despite Client's Input Ownership Confirmed.

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