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Showing 70551 to 70600 of 78058 Records

1 ....1408 1409 1410 141114121413 1414 1415 1416........ 1562

August 17, 2013 Case Laws Income Tax AT

Understanding the Percentage Completion Method for Real Estate Profits: Aligning Earnings with Project Progress and Costs.
August 17, 2013 Case Laws Income Tax AT

Section 271(1)(c) Penalty Proceedings: Evaluating Assessee's Claims Based on Evidence and Supreme Court Rulings in Tax Cases.
August 17, 2013 Case Laws Income Tax AT

Court Reviews Auditor's Remuneration Disallowance u/s 40(a)(ia), Questions Timing and Payee Identification Validity.
August 17, 2013 Case Laws Income Tax AT

Expenditure to Expand Business Line May Be Deductible u/s 37, Even if Partial Claim Made.
August 17, 2013 Case Laws Income Tax AT

Sibling Relinquishes Rights to Capital Asset: Calculate Indexed Acquisition Costs from Initial Ownership Year.
August 17, 2013 Case Laws Income Tax AT

Assessee Eligible for Section 54F Income Tax Exemption on Purchase of Five Flats Exchanged for Land.
August 17, 2013 Case Laws Income Tax AT

Interest on NPAs Recognized Upon Recovery: Section 43D Validates Deferred Accrual for Scheduled Banks.
August 17, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned Due to Lack of Evidence; No Malicious Intent Proven by Assessing Officer.
August 17, 2013 Case Laws Income Tax SC

Supreme Court Overrules High Court's Decision on Section 148 Reassessment; Jurisdiction Improperly Invoked by Writ Court.
August 17, 2013 Case Laws VAT and Sales Tax HC

Methanol vs. Methyl Alcohol: Are They Taxed as Distinct Goods or the Same? Legal Implications Explored.
August 16, 2013 Case Laws Central Excise HC

Textile Cess Exemption for Hand-Loom and Power-Loom Industries u/s 5A; No Inspections Required for Associated Entities.
August 16, 2013 Case Laws Central Excise AT

Interest Liability Arises on Wrong Availment of Cenvat Credit u/r 14, Even If Credit Is Not Utilized.
August 16, 2013 Case Laws Central Excise AT

Jewelry Maker Ordered to Pre-Deposit Rs. 7 Crores for Duty on Branded Items Under Notification No. 5/2006-CE.
August 16, 2013 Case Laws Central Excise AT

Clandestine Removal Not Proven by Manager's Statement Alone; Manufacturing Does Not Imply Dispatch Intent.
August 16, 2013 Case Laws Central Excise AT

Extended Audit Period u/s 11A of Central Excise Act Deemed Inapplicable for Appellants' Case.
August 16, 2013 Case Laws Service Tax AT

Service Recipients Deemed Providers for Tax Purposes u/s 66A per Exemption Order No.1/1/2010-ST.
August 16, 2013 Case Laws Service Tax AT

Services to Shipping Lines by Assessee Classified as Business Auxiliary Service Due to Mark-Up Pricing Consideration.
August 16, 2013 Case Laws Service Tax AT

Tax Law Interpretation: Specificity in "Services Namely" Limits Broad Interpretation for Authorized Foreign Exchange Dealers.
August 16, 2013 Case Laws Service Tax AT

Freight Charges Excluded from Business Support Service Valuation for Tax; Applies to Specific Service Categories.
August 16, 2013 Case Laws Service Tax AT

Service Tax Imposed on Cheque Dishonor Charges: Rule 5 Highlights Intangible Service Nature and Justifiable Tax Recovery.
August 16, 2013 Case Laws Customs AT

Diamonds and Gold Jewelry Found in Baggage; No Evidence of Smuggling, Customs Procedures Questioned, Individual Cleared.
August 16, 2013 Case Laws Customs AT

Refund of SAD Not Denied for Goods Moved from SEZ; Movement Not Considered an Import Under Notification No.102/2007-Cus.
August 16, 2013 Case Laws FEMA HC

BCCI and IPL Governing Council Classified as "Persons" Under FEMA, Face Penalties for Violations.
August 16, 2013 Case Laws Income Tax AT

Clarification on Section 14A & Rule 8D: Disallowance Applies to Investments Yielding Non-Taxable Income Only.
August 16, 2013 Case Laws Income Tax HC

Special Audit of Trust Valid u/s 142(2A) with Chief Commissioner's Approval, Confirms Assessing Officer's Jurisdiction.
August 16, 2013 Case Laws Income Tax AT

Income Tax Act Section 40A(2)(b): Director Remuneration Increase Taxable, Rs. 30 Lakhs Deduction Allowed.
August 16, 2013 Case Laws Income Tax AT

Assessment Orders Served Late by 130 Days, Rendered Invalid Due to Limitation Breach.
August 16, 2013 Case Laws Income Tax AT

Deemed Dividend Not Applicable: Firm's Shareholding Below 10%, Despite Partners Exceeding Threshold Under Income Tax Act Section 2(22)(e.
August 16, 2013 Case Laws Income Tax AT

Assessee Eligible for Section 11 Tax Exemption: FDRs Remain Intact, Interest and Maturity Proceeds Support Claim.
August 16, 2013 Case Laws Companies Law HC

Court Rules Email Exchanges Block Company's Claim Defense in Winding Up Petition; Damages Plea Not Bona Fide.
August 14, 2013 Case Laws Central Excise AT

Goods Removal from Job Worker Allowed if Intermediate Products u/r 4(6) Cenvat Credit Rules 2004.
August 14, 2013 Case Laws Central Excise AT

Transfer of 10 Transformers Lacks RG-1 Entry; Non-Verification by Officers Not Evidence of Shortage.
August 14, 2013 Case Laws Central Excise AT

Goods Confiscated u/r 25 for Missing RG-I Register Entry; No Automatic Duty Evasion Intent Assumed.
August 14, 2013 Case Laws Service Tax AT

Reverse Charge Mechanism Maintains Tax Liability for Business Support Services; Revenue-Neutrality Not a Valid Tax Avoidance Justification.
August 14, 2013 Case Laws Service Tax AT

Residential Complex Section 65(91a) update: New composition scheme for tax liability; previous definitions remain valid.
August 14, 2013 Case Laws Service Tax AT

SPV in BOT highway projects cannot classify concessionaire as an agent for Business Auxiliary Services purposes.
August 14, 2013 Case Laws Service Tax AT

Penalty Upheld for Non-Payment of Service Tax on GTA Services; Intent Argument Dismissed u/s 76.
August 14, 2013 Case Laws Customs CGOVT

Applicant Penalized for Deliberately Delaying Foreign Travel Tax Deposit u/s 38(3) of Finance Act, 1979.
August 14, 2013 Case Laws Customs AT

Customs Case: Hardware and Software Must Be Assessed Separately; Commissioner Exceeded Notice Scope on Software Valuation.
August 14, 2013 Case Laws FEMA HC

Section 10 Evidence Act: Statements or actions by one conspirator are admissible against all in proving shared intent.
August 14, 2013 Case Laws Income Tax AT

Section 50C of Income Tax Act not applicable to leasehold rights transfer; circle rate irrelevant for industrial plot.
August 14, 2013 Case Laws Income Tax AT

Reassessment u/s 147 Requires "Reason to Believe," Not "Reason to Suspect," Focusing on Section 40A(3) Expenditure Claims.
August 14, 2013 Case Laws Income Tax AT

Assessing Officer's Order u/s 154 Invalid; Deductions for Sick Industrial Company's Losses Upheld u/s 115JB.
August 14, 2013 Case Laws Income Tax AT

Tax Planning vs. Avoidance: Importance of Intent in Sale and Leaseback Transactions for Depreciation Claims.
August 14, 2013 Case Laws Income Tax AT

Trust's 12AA Registration Can't Be Canceled for Settler's 80G Deduction Claim on Trust Donations.
August 14, 2013 Case Laws Income Tax AT

Deduction Disallowed: No Additional Provision for Bad Debts u/s 36(1)(viia) in Audited Accounts.
August 14, 2013 Case Laws Income Tax AT

Penalty Upheld for Cash Transactions Violating Income Tax Act's Section 269SS; No Reasonable Cause Found u/s 273B.
August 14, 2013 Case Laws Income Tax AT

Court Rules on MAT Calculation: Deduct Lesser of Unabsorbed Depreciation or Carried Forward Losses u/s 115 JB.
August 14, 2013 Case Laws Income Tax AT

Section 14A & Rule 8D: Estimating Expenditure for Tax-Exempt Income Must Not Exceed Actual Claims by Taxpayer.
August 14, 2013 Case Laws Income Tax HC

Court Rules Audit Report Can Be Submitted After Tax Return for Section 80IB Deduction, But Filing Still Required.

1 ....1408 1409 1410 141114121413 1414 1415 1416........ 1562

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