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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 3451 to 3500 of 7732 Records

1 ....66 67 68 697071 72 73 74........ 155

March 23, 2020 Case Laws Income Tax AT

Partner Compensation for Relinquishing Rights Not Taxable as Capital Gains under Income Tax Act Section 45(1.
March 23, 2020 Case Laws Income Tax AT

TDS Liability for Payments to Oscar-Winning Celebrity: Section 195 Applies Due to Taxable Income from Intangible Business Connections.
March 23, 2020 Case Laws Income Tax AT

Section 80IA Deduction: Calculate by Treating Eligible Business as Sole Income Source; Adjust Initial Losses in Future Years.
March 23, 2020 Case Laws Income Tax AT

Section 147 Assessment Reopened: Immovable Property Value Jumps from Rs. 4 Lakhs to Rs. 38.5 Lakhs in One Year.
March 23, 2020 Case Laws Income Tax AT

Section 40A Additions Upheld: Cash Purchases Over Rs. 20,000 Not Properly Recorded in Books for Profit Calculations.
March 23, 2020 Case Laws Income Tax AT

Charitable Association's Activities Exempt u/s 11; Fees Charged Not Considered Business u/s 2(15.
March 23, 2020 Case Laws Income Tax AT

Officer Rejects Cash System, Disallows Accrual-based Expenses Without Verification, Adds Back to Income. Detailed Examination Required.
March 23, 2020 Case Laws Income Tax AT

Reimbursement of Salary Costs for Employees on Deputation Not Subject to TDS u/s 192 for Foreign Enterprises.
March 23, 2020 Case Laws Income Tax AT

Section 271AAB Penalty Not Applicable for Non-Monetary Income Surrender; Not Considered Undisclosed for Penalty Purposes.
March 23, 2020 Case Laws Income Tax AT

Section 35AD Deductions Valid Regardless of Operational Date, Supported by 'Ceebros' Case Precedent.
March 23, 2020 Case Laws Customs AT

Customs Department Rightly Seizes Goods, Imposes Penalties for Misdeclared Bitumen Origin u/s 112, Mens Rea Not Needed.
March 23, 2020 Case Laws Customs AT

Customs Duty Exemptions on Aircraft Imports for Scheduled and Non-Scheduled Air Services Clarified; Not for Personal Use.
March 23, 2020 Case Laws Service Tax AT

Advance Payments for Terminal Construction Not Automatically Subject to Service Tax, Must Relate to Taxable Service.
March 23, 2020 Case Laws Service Tax AT

Court Rules Marketing Services as Sale, Not "Transfer to Use" in Business Auxiliary Services Case.
March 23, 2020 Case Laws Central Excise AT

Crank Cases Valuation: Supervision Alone Doesn't Qualify as Job-Work; Orders Annulled for Lack of Merit and Consistency.
March 23, 2020 Case Laws Indian Laws SC

Section 3 of West Bengal Tenancy Act Excludes Eviction of Undeveloped Land Leased by Government Undertakings.
March 23, 2020 Case Laws Indian Laws HC

Chartered Accountants Firm Faces Misconduct Inquiry; Court Cites Lack of Specific Allegations and Evidence u/r 7.
March 23, 2020 Case Laws Central Excise HC

Appellant's Appeal Dismissed: High Court Rules No Grounds for Appeal After Agreeing to Proceed Without Cross-Examination.
March 21, 2020 Case Laws GST AAR

Healthcare Services Denied GST Exemption: Not a Clinical Establishment, Preparations Not Ayurvedic Per Act, Administered by Non-Authorized Practitioners.
March 21, 2020 Case Laws GST AAR

Railway Supply Classified as 'Original Work', Not Repair: Tax Implications Under GST Notification No. 12/2017 Clause 2 (zs.
March 21, 2020 Case Laws GST AAR

Sales Representative Services in India Classified as Intermediary, Subject to IGST Under Forward Charge.
March 21, 2020 Case Laws GST AAR

ITC Restrictions on Renting and Construction Inputs u/s 17(5) Rejected; Matter Pending in Supreme Court.
March 21, 2020 Case Laws GST HC

Authorities Cannot Detain Goods for Selling Below MRP; Legal Proceedings Required for Pricing Disputes.
March 21, 2020 Case Laws Income Tax SC

Section 143(1A) Tax Demand: Revenue Must Prove Assessee's Intent to Evade Tax; Cannot Apply Mechanically.
March 21, 2020 Case Laws Income Tax HC

Court Rules Tenant Service Charges as "Income from Other Sources," Not "Income from House Property.
March 21, 2020 Case Laws Income Tax HC

Income Tax Act Section 271(1)(c): No 'mens rea' needed for penalties; unsustainable claims don't equal inaccurate income particulars.
March 21, 2020 Case Laws Income Tax AT

Unexplained Share Capital: No Further Additions Allowed u/s 68 After Assessment of Source Funds u/s 143(3.
March 21, 2020 Case Laws Income Tax AT

Section 69B Addition Deleted Due to Lack of Evidence in Land Purchase Case u/ss 132 and 153A.
March 21, 2020 Case Laws Income Tax AT

No Disallowance for Late PF/ESI Deposits Made Before Tax Filing Deadline, Per Section 43B Amendment.
March 21, 2020 Case Laws Income Tax AT

Tribunal Grants Extension of Stay on Demand Due to Non-Compliance with Directions by Lower Authorities.
March 21, 2020 Case Laws Customs HC

Tribunal Rules: Redemption Fine Under Customs Act Section 115 Cannot Exceed Value of Smuggled Goods or Conveyance.
March 21, 2020 Case Laws Customs HC

Adjudicating authorities can provisionally release seized goods, must hear petitioner, court intervenes only if release rejected.
March 21, 2020 Case Laws Customs AT

Amendment in Shipping Bill u/s 149 of Customs Act Justified for MEIS Benefits at Export Time.
March 21, 2020 Case Laws Customs AT

Penalties on Imported Color Data Projectors Invalid Without Proposal in Show Cause Notice; Exemption Notification Clear.
March 21, 2020 Case Laws Service Tax AT

Service Tax Imposed on Fly Ash Removal from Pond; Activity Focuses on Excavation and Transport, Not Cleaning.
March 21, 2020 Case Laws Service Tax AT

Interest on CENVAT Credit Recovery: Differentiating Availment and Utilization for Legitimate Credit Use and Avoiding Wrongful Recovery.
March 21, 2020 Case Laws Service Tax AT

Service Tax Not Applicable on Salary Deductions for Breach of Employment Contract, Clarifies Case Interpretation.
March 21, 2020 Case Laws Central Excise HC

Tribunal's Non-Speaking Order Fails to Address Appellant's Grounds; Must Discuss Each Ground and Record Arguments Thoroughly.
March 21, 2020 Case Laws Central Excise AT

CENVAT Credit for Slag Not Denied Based Solely on 2011 Circular; No Supporting Provision in CENVAT Credit Rules 2004.
March 21, 2020 Case Laws Central Excise AT

Revenue Appeal Dismissed Over Valuation Omission in Central Excise Show Cause Notice (SCN.
March 21, 2020 Case Laws Central Excise AT

EOU Denied Cash Refund for Unutilized Cesses; CGST Act and CENVAT Credit Rules Offer No Relief.
March 21, 2020 Case Laws Central Excise AT

Dispute Over CENVAT Credit Eligibility for On-Site Embedded Capital Goods; Challenges Against Exclusion from Excisable Goods List.
March 21, 2020 Case Laws Central Excise AT

Imported Stock Processes Classified as 'Manufacture' u/s 2(f)(iii), Eligible for Cenvat Credit.
March 21, 2020 Case Laws VAT and Sales Tax HC

Court Rules Section 9(5) of Jharkhand VAT Act 2005 Ultra Vires, Exceeds State Legislative Powers Under Article 246(1.
March 21, 2020 Case Laws VAT and Sales Tax HC

Re-evaluation of Sales Tax on Job-Work and Trading Without Form-F u/s 6A Central Sales Tax Act.
March 21, 2020 Case Laws Income Tax HC

Court Clarifies Deductions u/s 10B: Set Off Unabsorbed Depreciation Before Calculating Gross Total Income.
March 21, 2020 Case Laws Income Tax HC

Self-Certification Sufficient for Uniform Allowance Exemption u/s 192; No TDS Deduction Required by Employers.
March 21, 2020 Case Laws Income Tax HC

Assessment Reopening u/s 147 Challenged: Notice Issued Late, Lacks Material Evidence of Income Escapement.
March 21, 2020 Case Laws Service Tax HC

High Court Affirms Service Tax Department's Audit Authority u/r 5A Post-GST; Dismisses Challenge to Government's Power.
March 21, 2020 Case Laws Service Tax AT

SEZ Unit's Refund Claim Upheld: Supply of Surplus Power to DTA Doesn't Mean DTA Unit Operation Per Rule 47.

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