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Showing 2876 to 2925 of 5273 Records
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I.Tax:
Validity of notice u/s 148 - The mere fact that the Assessing Officer did not give reasons for not disturbing the claim...
I.Tax:
Unaccounted receipts of hiring charges - A.O. made addition on the ground of amount of freight whereas the CIT(A) was...
I.Tax:
Initiation of proceedings u/s. 153C - AO has not recorded any satisfaction that any seized document or material belongs...
I.Tax:
Exemption u/s 10(13A) - house rent allowance (HRA) - As per AO assessee and his wife are living together as a family....
I.Tax:
Recovery of dues - Notice u/s 226(3) - Once the third party noticee has disputed that he owes any money or holds any...
VAT:
Exemption from CST - the higher rate of tax payable for non compliance of the amended provisions of Section 8 (5)...
S.Tax:
Taxable Service - franchise of the school (DPS) - classification - Whether any taxable service under any category was...
C.Ex.:
CENVAT credit in case the final product is exempted from payment of duty - Appellant was entitled for CENVAT Credit on...
C.Ex.:
Cenvat Credit - merely because the Appellant manufactures exempted goods, that would be no justification to disallow...
C.Ex.:
Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward...
Indian Laws:
Jurisdiction of the Court to decide the issue - MOA was executed at Kolkata and the performance of the contract was to...
S.Tax:
Claim of 67% rebate on Erection, Commissioning and Installation Services. - no invoices have been brought in or shown...
S.Tax:
Collecting the charges by the appellant from his customers and paying the same to Commodity Exchange for Computing...
S.Tax:
Removal of waste and housekeeping, in our considered view, prima-facie would get covered under the ‘Cleaning Services’,...
Cus.:
Import of Hazardous Waste – e-waste - Datagraphic Display Tubes which are used in computer monitors. - no permission...
Indian Laws:
Arbitration award - If respondents were entitled to invoke arbitration by virtue of Assessing Officer's disallowance of...
I.Tax:
When the specific case of the assessee was that the income arising from the sale of shares could not be treated as...
I.Tax:
Nature of income in the hands of land developer (vendor) - third party agreement with land owner - the receipt would...
I.Tax:
Notice u/s 148 - Change of opinion - If, in the process, AO made a legal error, the succeeding Assessing Officer cannot...
I.Tax:
Addition u/s 68 - the assessee had no justification for borrowing such amounts at high rate of interest, even without...
I.Tax:
Deduction u/s 37(1) - Whether, payment of interest on delayed payment of instalments is penal in nature - Held No - It...
I.Tax:
Transfer pricing adjustment - No need for provision of +/- 5% range for CPM of the arm's-length price as there are no...
I.Tax:
Penalty u/s 271(1)(c) - The assessee has not failed to offer any explanation and the explanation of the assessee was...
I.Tax:
Levy of Fringe Benefit Tax (FBT) - The assessee being a company, the club expenses incurred would be so only for its...
VAT:
Purchase tax paid in the State of U.P. Reassessment - Adjustment of tax paid on purchase of paddy - the purchase tax...
C.Ex.:
Fictitious purchase - Modvat credit - No manufacturing activity started - Caveat emptor -It was for the buyer to...
S.Tax:
The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the...
S.Tax:
Online Database Access or retrieval Service - Computer Reservation System“ (CRS)/Globai Distribution System (GDS) - A...
I.Tax:
Gift u/s 56(2)(v) - Gifts/awards on winning of the Olympic Medal - in the case of the assessee, viz., Shri Abhinav...
Indian Laws:
ST-3 - eFiling Offline Utilities/Schema for the Half Year ending March 2013
Cus.:
Export duty - Movement of goods from DTA to SEZ unit - Validity of circular levying duty - there was no provision in...
I.Tax:
When the claim is allowable then why it should not be allowed as per law. Genuineness of the claim is not doubtful....
I.Tax:
Exemption u/s 11 - Benefit u/s 13 - It has not been mentioned that the funds were misappropriated and were not utilized...
I.Tax:
Principle of res-judicata or estoppal is not applicable in the income tax proceedings, as each assessment year is an...
I.Tax:
Valuation u/s 50C - Reference not made to DVO - Assessing Officer ought to have referred the valuation of the capital...
I.Tax:
There was an indirect benefit to Shri P. Subramani, Managing Trustee of the assessee - Trust and this fell clearly...
I.Tax:
Addition on account of notional interest - it can be concluded that till the conclusion of sale deed amounts advanced...
I.Tax:
Loss from foreign exchange transaction in the forward market - speculative loss v/s business loss - assessee was...
Wealth-tax:
Inclusion of asset for wealth tax - It is a fact that assessee had sold a plot of land to one developer and except for...
VAT:
Dishonor of the cheques issued during search proceedings - Now since the Commercial Tax Tribunal has passed the order...
VAT:
Levy of CST or LST - local sales or interstate sale - it is not enough that the buyer takes delivery of the goods from...
C.Ex.:
The entire Central Excise Tariff Act is now aligned with HSN tariff and hence if there is no dispute that the appellant...
S.Tax:
Computer Reservation System (CSR) – Commission received by the petitioner from M/s Amadeus for using its software and...
S.Tax:
Service Tax on Works contract - Levy prior to 01.06.2007 - difference of opinion - matter referred to larger bench
S.Tax:
Quantum of fees to be charged from the appellants in case of appeals before CESTAT dealing with refund/rebate of...
Cus.:
Validity of detention order - where proceedings such as the one contemplated under Section 7 of the COFEPOSA Act were...
VAT:
Levy of import fee on import of rectified spirit - State have not been able to justify the impugned levy on rectified...
I.Tax:
Disallowance of interest u/s 40A(2)(b) - money was first diverted by the assessee from his business as a gift to the...
I.Tax:
Deduction u/s 10B - designer products - manufacturing activity for export of handicraft items of dried parts of plants...
I.Tax:
Disallowance of depreciation - Vehicles registered in the names of the purchasers and financed by the assessee under a...
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Quick Updates:
H
: The Trade Notice issued by the Commissioner of Customs introduces sign...
F
: Adhoc demand of GST on indirect expenses in GST scrutiny
F
: When is Credit taken?
F
: E-WAY BILL APPLICABILITY IN CASE OF WASTE AND SCRAP OF FURNITURE AND C...
H
: The Tribunal meticulously analyzed each issue, heavily relying on prec...
T
: Navigating the Bounds of Tax Law: Supreme Courts Verdict on Section 15...
T
: The Delhi High Courts Guiding Light on Post-Search Tax Assessments: Ap...
T
: Navigating Legal and Procedural Hurdles: A Charitable Institutions Que...
C
: Notification of the procedure for General Authorisation for Export of ...
C
: Notification of procedure for General Authorisation for Export of Tele...
H
: The Income-tax (Fifth Amendment) Rules, 2024, introduced through this ...
H
: The DGFT issued Public Notice No. 53/2023, notifying the procedure for...
H
: The Public Notice No. 52/2023 issued by the DGFT introduces a procedur...
N
: Income-tax (Fifth Amendment) Rules, 2024
A
: Assessment Order issued without taking into consideration reply filed ...
A
: PRESUMPTIVE TAXATION FOR BUSINESS OF PLYING OR HIRING OR LEASING GOODS...
A
: Assessee is entitled to interest from the date immediately after the e...
H
: Seeking grant of regular bail u/s 439 of CrPC - Offence punishable u/s...
H
: Seeking to revoke the cancellation of GST registration - The petitione...
H
: Validity Of Show cause notice - The case pertains to a dealer of woven...
H
: Validity of Tax demand - Non consideration of reply submitted by the p...
H
: Violation of Principles of natural justice - The High Court, upon exam...
H
: Proper officer - Jurisdiction of Initiate investigation proceedings by...
H
: Seeking refund of amount deposited - department coerced to deposit the...
H
: Seeks to refund the GST - deposited against the non-migrated GST - The...
H
: Availment of wrongful credit - bonafide mistake - The High Court obser...
H
: In the case before the Calcutta High Court, the petitioner sought reli...
A
: GST demand cannot be raised based on figures in Profit and Loss Account
A
: PRESUMPTIVE TAXATION FOR BUSINESS
A
: Navigating the Complex Waters of Harmonized System Classification: A T...
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