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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 4251 to 4300 of 7732 Records

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March 15, 2019 Case Laws Income Tax AT

Product Design Development Costs for Existing Products Deemed Revenue Expenditure, Not Capital Expenditure.
March 15, 2019 Case Laws Income Tax AT

Unserved Notices Confirm Bogus Purchases Additions at 12.5% due to Accommodation Entries without Goods Delivery u/s 133(6).
March 15, 2019 Case Laws Income Tax AT

Rectification Denied: Assessee Cannot Use Miscellaneous Petition to Amend Appeal on Interest Delay u/ss 254(2) & 201(1A.
March 15, 2019 Case Laws Customs HC

Court Questions Authenticity of Certificates of Origin; Conflicting Claims on Goods' Sri Lankan Origin in Writ Proceedings.
March 15, 2019 Case Laws Customs AT

Adjudicating Authority Lacked Jurisdiction to Recompute Figures Excluding Unit Proceeds after Development Commissioner's Order Affirmed NFEP.
March 15, 2019 Case Laws Customs AT

Promissory Estoppel Inapplicable: Appellant Failed to Meet Export Obligation Under EPCG Scheme Notification.
March 15, 2019 Case Laws Customs AT

Re-export under bond confirmed; rejection of shipping bill conversion request deemed unjustifiable.
March 15, 2019 Case Laws Customs AT

Consignment Value Rejection Deemed Improper for Not Following Prescribed Rules; Order Ruled Illegal and Arbitrary.
March 15, 2019 Case Laws VAT and Sales Tax HC

Airguns and Air Pistols Classified as Arms for Taxation, Not Toys; Subject to Arms and Ammunitions Tax Rate.
March 15, 2019 Case Laws Income Tax HC

Section 10B Exemption: Certificate from Competent Authority Valid Without Board Approval for Tax Benefit.
March 14, 2019 Case Laws GST AAR

GST Classification for Pen Tips and Balls: Not Holders, Under HSN 9608 99 90, Different Tax Rate Applies.
March 14, 2019 Case Laws GST AAR

Appointment of CDI Virtual Films Inc. as Line Producer in Brazil is an inter-State supply under IGST Act, Section 7(4).
March 14, 2019 Case Laws Income Tax SC

High Court Dismisses Appeal; Non-Compliance with Companies Act Sections 506(5) and 176-178 Leads to Case Restoration.
March 14, 2019 Case Laws Income Tax HC

Settlement Commission Accepts Applications; Pr. CIT Report Finds No Issues with Disclosed Income u/s 245D(1) and 245D(2B.
March 14, 2019 Case Laws Income Tax HC

Attachment Orders Prevent Unauthorized Transfers u/s 281(1) and Rule 48, Ensuring Tax Compliance.
March 14, 2019 Case Laws Income Tax HC

Court Rules Bank's Mortgage Recovery Takes Precedence Over Tax Department in Dispute u/s 281(1) of Income Tax Act.
March 14, 2019 Case Laws Income Tax AT

Finance Act 2012 amends Section 55A: FMV determination for capital gains now considers variance, not just lower value.
March 14, 2019 Case Laws Income Tax AT

Tax Deduction for Multiple Homes Allowed u/ss 54/54F Before 2014 Amendment.
March 14, 2019 Case Laws Income Tax AT

Assessing Officer's Satisfaction Crucial for Disallowance u/s 14A of Income Tax Act in Mutual Fund Cases.
March 14, 2019 Case Laws Income Tax AT

CIT(A) Oversteps Authority by Attempting to Tax Agricultural Income Not Assessed by Original Officer, Lacks Power to Reassess.
March 14, 2019 Case Laws Income Tax AT

Prior Period Expenses Disallowed Without Proof of Crystallization in Current Year; Evidence Required for Tax Claims.
March 14, 2019 Case Laws Income Tax AT

Court Rules 100% Disallowance for Bogus Purchases Impermissible if Sales Are Undisputed: Purchases Must Be Real.
March 14, 2019 Case Laws Income Tax AT

A.O.'s Failure to Issue Notice u/s 133(6) Invalidates Addition u/s 68 Due to Lack of Verification.
March 14, 2019 Case Laws Income Tax AT

Section 56(2)(viib) of Income Tax Act applies from AY 2013-14; AY 2012-13 share premiums not taxable.
March 14, 2019 Case Laws Income Tax AT

Interest from market loans is "income from other sources," not business income, for tax classification.
March 14, 2019 Case Laws Income Tax AT

Section 41(1) Inapplicable Without Evidence of Liability Remission or Cessation for Unverified Sundry Creditors.
March 14, 2019 Case Laws Income Tax AT

Court Dismisses Allegations of Excess Landlord Payments Due to Lack of Evidence; Income Additions Require Concrete Proof.
March 14, 2019 Case Laws Income Tax AT

Assessment Order Lacking Lender Details u/s 263 Deemed Erroneous and Prejudicial to Revenue Interests.
March 14, 2019 Case Laws Income Tax AT

Reopening an assessment is void if the income believed to have escaped assessment is non-existent.
March 14, 2019 Case Laws Income Tax AT

Indian Firms Face Transfer Pricing Scrutiny for International Deals with Associated Enterprises Under Tax Regulations.
March 14, 2019 Case Laws Income Tax AT

TPO Must Consider Market Risk, Illiquidity, Goodwill, and Forex Rates Before Rejecting Independent Share Valuation.
March 14, 2019 Case Laws Service Tax AT

Cenvat Credit Rules 2004: No Need for One-to-One Input-Output Service Tax Correlation; SCN Deemed Unsustainable.
March 14, 2019 Case Laws Service Tax AT

Assessee Not Liable for Service Tax on Property Transfer Charges as Real Estate Agent Role Not Applicable.
March 14, 2019 Case Laws Service Tax AT

Appellant Exempt from Service Tax on Activity; Section 11B Time Limits of Central Excise Act Not Applicable.
March 14, 2019 Case Laws Central Excise AT

CENVAT Credit Valid for Input Services Used in Manufacturing Final Product Despite Removal of "Setting Up" Term.
March 14, 2019 Case Laws Central Excise AT

Central Excise Tax Exemption Applies Only to "Pipes," Not "Pipe Fittings" for Manufacturers.
March 13, 2019 Case Laws GST AAR

GST Liability in Maintenance Contracts: Goods Incidental to Services, Classifying as Composite Supply of Service.
March 13, 2019 Case Laws GST HC

Individual Granted Bail for Alleged GST Fraud Using Bogus Bills; Conditions Set to Ensure Legal Compliance.
March 13, 2019 Case Laws Income Tax HC

Assessing Officer Apologizes for Oversight; Reopened Assessment Sent Back for Further Review.
March 13, 2019 Case Laws Income Tax HC

Petitioner denied carry forward of losses under IT Act Section 74 due to no prior tax return filing.
March 13, 2019 Case Laws Income Tax HC

Taxpayers Can Object to Presumptive Fair Market Value u/ss 50C(1) and 50C(2) of the Income Tax Act.
March 13, 2019 Case Laws Income Tax AT

Section 56(2)(v) IT Act: Revenue accepts assessee's explanation of transaction as a loan, no income additions made.
March 13, 2019 Case Laws Income Tax AT

Local Body Tax Deductible u/s 43B Despite Being Related to a Prior Period.
March 13, 2019 Case Laws Income Tax AT

Transfer of Capital Assets Ineligible for Section 54G Exemption; Must Relocate from Urban to Non-Urban Area for Tax Benefit.
March 13, 2019 Case Laws Income Tax AT

Lease Rent from Industrial Undertaking Not Eligible for Section 80IB Deduction; Not Considered Business Income.
March 13, 2019 Case Laws Income Tax AT

Capital Gains on Land Transfer to Partnership Firm: Section 50C Applies Without Substitution u/s 45(3.
March 13, 2019 Case Laws Income Tax AT

Assessment Reopening Justified When Accommodation Entries Suspected Despite Document Submissions by Assessee.
March 13, 2019 Case Laws Income Tax AT

Income Tax Ruling: "On-Money" Additions Limited to 25% Due to Unaccounted Expenses in Tax Cases.
March 13, 2019 Case Laws Income Tax AT

No Penalty Imposed for Delay in Audit: Section 271B Breach Deemed Technical with No Exchequer Loss.
March 13, 2019 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Imposed Due to Full Disclosure in Tax Returns.

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