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Highlights / Annotations / Catch Notes For January of 2014

Home Highlights January January 2014 Year 2014

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Showing 1 to 50 of 444 Records

12 3 4 5........ 9

January 31, 2014 Case Laws Central Excise CGOVT

Rebate on Automobile Cess Inadmissible u/r 18 of Central Excise Rules, 2002, per 2004 Notification.
January 31, 2014 Case Laws Central Excise HC

Cenvat Credit: Inputs Must Be Used in Final Product Manufacture or Production; No Claim Under Different Rule Entry.
January 31, 2014 Case Laws Central Excise AT

Furniture Assembly Only: CKD Furniture Cleared, Demand Set Aside for On-Site Assembly.
January 31, 2014 Case Laws Central Excise AT

Excise Duty Applicable on Free Promotional and Trade Packs Regardless of Cost-Free Supply Status.
January 31, 2014 Case Laws Service Tax AT

No Service Tax on Underwriting Fees and Commissions for Primary Dealers in Government Securities Transactions.
January 31, 2014 Case Laws Service Tax AT

Computer Data Processing Excluded from Business Auxiliary Service, Classified as IT Service per Case Laws and Tax Guidelines.
January 31, 2014 Case Laws Income Tax AT

Section 50B Clarifies Slump Sales: Asset Transfers for Shares Viewed as Exchange, Not Sale, Affecting Tax in Amalgamations.
January 31, 2014 Case Laws Income Tax HC

Court Rules Cement Division Losses Cannot Offset Finance Division Profits for Tax; RBI Act Not Enforceable Here.
January 31, 2014 Case Laws Income Tax HC

Employers Must Deduct Tax on Salaries Using Income Estimates, Not Precise Calculations.
January 31, 2014 Case Laws Income Tax HC

Court Rules Agricultural Property Sale Not a Business Activity, Affecting Tax Implications Under Relevant Law.
January 31, 2014 Case Laws Income Tax HC

Can Sale of Going Concern Be Taxed as Capital Gains Pre-Section 50B Amendment? Slump Sale Clarified.
January 31, 2014 Case Laws Income Tax HC

Assessee Can Claim Depreciation on CANSTAR Loss as Revenue Expenditure in Business Operations.
January 31, 2014 Case Laws Income Tax HC

High Court: LTCG Exemptions Unaffected by Site Reallocation u/ss 54EC and 54F of Income Tax Act.
January 31, 2014 Case Laws Income Tax AT

Tax Audit Penalty u/s 271B Applies Equally to Speculative and Normal Business Sales Without Exemptions.
January 31, 2014 Case Laws Companies Law HC

Amalgamated Company's Tenancy Ends Automatically Upon Dissolution; No Legal Protection for Continued Occupancy.
January 30, 2014 Case Laws Service Tax HC

Service Tax Audit: Only Chartered Accountants Can Conduct Audits, Materials Collected by Authorized Officers or Auditors.
January 30, 2014 Case Laws Central Excise HC

High Court Criticizes Strict Rejection of Rebate Claim for Two-Month Delay Beyond Six-Month Limit u/r 18.
January 30, 2014 Case Laws Central Excise HC

Court Rules Notification No. 16/97 CE Explanation is Prospective, Clarificatory; Applies Only to Future Actions.
January 30, 2014 Case Laws Central Excise HC

Panel Boards and PVC Cables Used in Production Eligible for Cenvat Credit as Capital Goods.
January 30, 2014 Case Laws Service Tax HC

Court Upholds Service Tax on Works Contracts, Ready-Mix Concrete; Applies Only to Service Component of Composite Contracts.
January 30, 2014 Case Laws Service Tax AT

Service Tax Calculation Excludes Reimbursements for Input Expenses; Only Actual Service Value Taxable According to Case Laws.
January 30, 2014 Case Laws Service Tax AT

Manpower Supplier Must Pay Service Tax on Full Gross Amount, Not Just Retained Charges, Rules Court.
January 30, 2014 Case Laws Service Tax AT

Court Evaluates if Hospital Construction is Commercial or Industrial for Tax Purposes; Appellant's Belief Deemed Bona Fide.
January 30, 2014 Case Laws Service Tax AT

Service provider's use of radiation and convection equipment not taxable under consulting engineer services.
January 30, 2014 Case Laws Customs HC

High Court Overturns Orders Disallowing Central Excise Duty Drawback for Merchant Exporters.
January 30, 2014 Case Laws Income Tax AT

Trade Advances for Commercial Transactions Not Deemed Dividends u/s 2(22)(e) of Income Tax Act.
January 30, 2014 Case Laws Income Tax AT

Section 40(a)(ia) Provisions Do Not Override Section 201: Assessee Liable for TDS on Interest Payments.
January 30, 2014 Case Laws Income Tax HC

Court Rules Assessee Not Bound by Post-Approval Conditions for Deductions Under Income Tax Act Section 80IB(10.
January 30, 2014 Case Laws Income Tax HC

Funds Collected from Public Considered Capital for Income Generation Purposes Under Tax Rules.
January 30, 2014 Case Laws Income Tax HC

High Court: Incidental Surpluses in Trust Activities Not Classified as Trade or Commerce Under Trust Law.
January 30, 2014 Case Laws Income Tax HC

Profits u/s 80HHE: Exclude Other 10A Units' Turnover, Calculate Each Unit's Total Turnover Separately.
January 30, 2014 Case Laws Income Tax HC

Commissioner Lacks Arbitrary Power in Trust Registration Cancellations for Non-Genuine Activities or Misaligned Objectives.
January 30, 2014 Case Laws Income Tax AT

Disallowing AMP expenses u/ss 37 and 92 leads to double addition, which is impermissible and redundant.
January 29, 2014 Case Laws Central Excise HC

Assessee Shows Due Diligence in Transactions with First Stage Dealer Before Availing Cenvat Credit.
January 29, 2014 Case Laws Central Excise HC

Tribunal Must Justify Reversal of Extended Limitation Period, Especially When Overruling Additional Commissioner's Findings.
January 29, 2014 Case Laws Central Excise HC

High Court Affirms Taxpayer's Right to Reclaim Reversed Suo Moto Credits u/r 6(5) of Cenvat Credit Rules.
January 29, 2014 Case Laws Central Excise HC

Revenue Can Appropriate Duty with Rebate Claims Post-Stay Expiry, Must Release Remaining Balance Without Adjusting Penalty.
January 29, 2014 Case Laws Central Excise HC

Tribunal Can Recall Dismissal of Appeal for Non-Deposit of Penalty if No Prohibition Exists in Act or Rules.
January 29, 2014 Case Laws Service Tax AT

Service Tax Demand Confirmed Under Extended Time; Penalty Waived Due to Reasonable Cause u/s 80.
January 29, 2014 Case Laws Service Tax AT

Service Tax on Reverse Charge Basis Applies to Applicant, Not Dubai Office, for Foreign Service Provider Agreement.
January 29, 2014 Case Laws Service Tax AT

Court Allows Tax Refund Despite Time Limit Due to Misunderstanding of Law; Refund Ordered for Appellant.
January 29, 2014 Case Laws Customs AT

Exporter Not Penalized for Department's Inaction in Denied Conversion of Shipping Bills from DEPB to Drawback Scheme.
January 29, 2014 Case Laws Customs AT

Car Export Obligation: Earnings from Fare Charges Insufficient for Fulfillment.
January 29, 2014 Case Laws Income Tax AT

One-time NPV payment to Forest Department for non-forest use is revenue expenditure under tax rules.
January 29, 2014 Case Laws Income Tax AT

Income Tax Act Section 40(a)(ia): Training Costs for Pilots and Aviation Staff Not "Service Make Available," Affects Disallowance Applicability.
January 29, 2014 Case Laws Income Tax AT

No Tax Deduction at Source for Lease Premium Payments to CIDCO u/s 194I of Income Tax Act.
January 29, 2014 Case Laws Income Tax AT

Assessing Officer Needs Evidence to Invoke Section 40A(2)(a) for Disallowing Excessive Expenses Under Income Tax Act.
January 29, 2014 Case Laws Income Tax HC

Section 10A Deduction Applies Before Section 72 Loss Set-off for Business Profit Calculation.
January 29, 2014 Case Laws Income Tax HC

High Court Clarifies Section 54F: Start House Construction Within 2 Years for Tax Exemption, Completion Not Required.
January 29, 2014 Case Laws Income Tax AT

Cash System Accounting: Advance Not Automatically Income; CIT(A) Addition Deleted.

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