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Highlights / Annotations / Catch Notes For January of 2014

Home Highlights January January 2014 Year 2014

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Showing 251 to 300 of 444 Records

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January 16, 2014 Case Laws Income Tax AT

Ad Hoc Disallowance Invalid for Companies Without Reason; Personal Nature Disallowances Not Applicable.
January 16, 2014 Case Laws VAT and Sales Tax SC

Tax Remission Granted Under UPTT as Assessee Didn't Collect Tax from Customers, Ruling Against Revenue Authority.
January 16, 2014 Case Laws VAT and Sales Tax HC

Court Confirms Chicory Roots Covered by Specific Notification from 2001, Not General Entry for Tax Classification.
January 16, 2014 Case Laws Companies Law HC

Court Must Evaluate Likely Damage in Trademark Infringement Cases, Not Just Actual Damages, for Fair Compensation.
January 15, 2014 Case Laws Service Tax AT

Extended Limitation Period Inapplicable to Subsequent Notices if Prior Notice Issued; No Presumption of Continued Incorrect Practice.
January 15, 2014 Case Laws Service Tax AT

Appellant Entitled to 67% Service Tax Abatement; Demands Beyond Limitation Period Deemed Unsustainable.
January 15, 2014 Case Laws Service Tax AT

Service Tax Demand on Shared Expenditure with Group Companies Under BAS Not Sustainable; Stay Granted.
January 15, 2014 Case Laws Service Tax AT

Advertising Costs Not Payment for Agency Services: Clarifying Valuation of Media Advertisements.
January 15, 2014 Case Laws Service Tax AT

Appellant Liable for Service Tax on Domestic Management and Repair Services, Despite Export Argument; Partial Stay Granted.
January 15, 2014 Case Laws Customs HC

High Court Rules Recovery Illegal Due to Non-Compliance with Section 50 in Narcotic Drugs Case u/s 15.
January 15, 2014 Case Laws Customs AT

Refund Granted for Additional Customs Duty on Imported E-bikes in CKD Condition if VAT Paid on Sale.
January 15, 2014 Case Laws Indian Laws HC

CAG Empowered to Audit Telecom Companies' Revenue for Transparency and Accountability as per Constitutional Requirement.
January 15, 2014 Case Laws Income Tax AT

Section 12AA Registration Cannot Be Denied for Inactivity; Focus on Genuine Objectives of Trusts Instead.
January 15, 2014 Case Laws Income Tax HC

High Court Emphasizes Need for Adequate Documentation to Challenge Presumptions Under Income Tax Act Section 132(4A.
January 15, 2014 Case Laws Income Tax AT

Section 41(1) of Income Tax Act: No Additions if Expenditure Claimed Leads to Unsettable Loss u/s 72.
January 15, 2014 Case Laws Income Tax AT

Reimbursement for Warranty Claims Denied as Revenue Expenditure Under Business Purchase Agreement.
January 15, 2014 Case Laws Income Tax AT

Assessee Agrees to AO's Order; No Appeal Allowed on Agreed Additions Under Legal Principles.
January 15, 2014 Case Laws Income Tax AT

ESOP Taxation: Only Portion of Stock Options for Services Rendered in India is Taxable.
January 15, 2014 Case Laws Income Tax AT

Cash Purchase of Bricks Exempt from Disallowance u/s 40A(3) Due to Payments Below Rs. 20,000 Threshold.
January 15, 2014 Case Laws VAT and Sales Tax HC

Road Construction Equipment Classified as Plant and Machinery Under Bihar VAT Act, 2005; Affects Tax Rates.
January 14, 2014 Case Laws Service Tax AT

Penalty Waived for Repeated Service Tax Delays: Section 73(3) Treats All Defaulters Equally Under Finance Act.
January 14, 2014 Case Laws Customs HC

Rice Export Ban Under Tripartite Deals: Debarment Duration Depends on Offense Severity, Not Permanent.
January 14, 2014 Case Laws Customs AT

Denial of Duty Entitlement Pass Book benefits due to unmet conditions; does not suggest exports were under DEPB claim.
January 14, 2014 Case Laws Income Tax AAR

Advance Ruling Application Denied Due to Prior Notice u/s 143(2) of Income Tax Act, Section 245R(2) Proviso Applied.
January 14, 2014 Case Laws Income Tax AT

Section 80G Approval Denied: Assessee Exceeds 5% Income Limit on Religious Activities, Violating Section 80G(5)(vi).
January 14, 2014 Case Laws Income Tax AT

Filing Late u/s 139(4) Doesn't Fix Missed Deadline for Exemptions u/ss 54 & 54EC. Timely Filing Crucial.
January 14, 2014 Case Laws Income Tax AT

Assessee Denied Section 54EC Exemption Due to Investment Timing in FY 2006-07 Before Transfer Date.
January 14, 2014 Case Laws Income Tax AT

Multiple Units in One House Won't Block Tax Deductions u/ss 54 or 54F of Income Tax Act.
January 14, 2014 Case Laws Income Tax AT

Assets Must Be Acquired and Installed Post-Specified Date for Additional Depreciation Eligibility.
January 14, 2014 Case Laws VAT and Sales Tax SC

Tax Revision Denied, Penalty Imposed for Late Reply; Deputy Commissioner Should Have Granted Extension for Submission.
January 14, 2014 Case Laws Companies Law SC

Company Must Be Prosecuted First for Individuals to Face Liability u/s 138 of Negotiable Instruments Act.
January 13, 2014 Case Laws Central Excise HC

Excise Authorities Ranked Below Creditors Covered by Section 529A Under Companies Act Section 530 Claim Order.
January 13, 2014 Case Laws Service Tax AT

Jaipur Municipal Corporation's Sanitation Assistance Not Classified as Business Auxiliary Service for Tax Purposes.
January 13, 2014 Case Laws Customs AT

Revenue Authorities Change Stance on Goods Classification; Appellant's Interpretation Deemed Plausible After Final Assessment.
January 13, 2014 Case Laws Customs AT

Merchant Exporter Not Liable for Past Excise Duty Drawback Due to Unimplemented Circulars, CENVAT Credit Refund Involved.
January 13, 2014 Case Laws Income Tax HC

High Court Confirms Maternity Hospital Tax Exemption u/s 10(23C)(iiiae) for Medical Facilities.
January 13, 2014 Case Laws Income Tax HC

High Court rules gold bonds transaction not part of assessee's regular business activities.
January 13, 2014 Case Laws Income Tax AT

Income Tax Appeals: Deletion of Addition u/s 41(1) Justified Due to Prior Year Remission of Liability.
January 13, 2014 Case Laws Income Tax AT

Deduction Denied: Assessee Fails to File Mandatory Audit Report for Section 80IA, Violating Section 80IA(7) Conditions.
January 13, 2014 Case Laws Income Tax AT

Penalty Confirmed u/s 271(1)(c) for Assessee's Frivolous Depreciation Claim.
January 13, 2014 Case Laws Income Tax AT

Section 80IB Relief: Exclude Annual Maintenance Contract Charges from Profit Calculations for Manufacturing Goods.
January 13, 2014 Case Laws Income Tax AT

Income Addition u/s 28(iv) Deemed Unsustainable; Suspense Account Balance Not Upheld for Previous Year.
January 13, 2014 Case Laws Income Tax AT

Depreciation Allowed on Goodwill Payments for Hospital Acquisition; Comparable to Trademark and Franchise Rights.
January 13, 2014 Case Laws Income Tax AT

Tax Appeal Error: Commissioner Wrongly Changed Charitable Trust Status to AOP u/s 12AA(3) Without Due Process.
January 13, 2014 Case Laws Income Tax AT

Interest from HQ or Overseas Branches Exempt u/s 14A Due to Mutuality Principle.
January 13, 2014 Case Laws Income Tax AT

Reopening Assessment u/s 115-O to Withdraw Section 80-M Deduction Deemed Invalid by Court Decision.
January 11, 2014 Case Laws Central Excise AT

Amendment in Rule 16: Wire Drawing Units Can Claim Payments as Duty, Benefiting Buyers of Drawn Wire.
January 11, 2014 Case Laws Service Tax AT

Court Rules Goods Used in Repairs Not Included in Service Valuation for Tax; Separate Billing Confirmed.
January 11, 2014 Case Laws Service Tax AT

Commercial Training Services Taxed: Non-University Affiliated Courses Subject to Service Tax as per Regulations.
January 11, 2014 Case Laws Service Tax AT

Appellants Ordered to Pay Service Tax for Services Claimed as Exported from March to November 2003.

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