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Highlights / Annotations / Catch Notes For January of 2014

Home Highlights January January 2014 Year 2014

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Showing 351 to 400 of 444 Records

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January 9, 2014 Case Laws Income Tax AT

Tax Authority Reviews Permanent Establishment Status and Profit Taxability; Urges Lower Authorities to Examine Relevant Articles Thoroughly.
January 9, 2014 Case Laws Wealth-tax HC

Immovable property valuation report not needed with tax return; present evidence at hearing instead.
January 8, 2014 Case Laws Customs HC

High Court Rules Additional Month Wait for Palm Oil Goods Release Not Unreasonable in Customs Detention Case.
January 8, 2014 Case Laws Customs AT

Dispute Over Assessable Value of Imports: Department's Failure to Consider Royalty Impact on Pricing Raises Concerns.
January 8, 2014 Case Laws Service Tax AT

Service Tax Paid with Interest Pre-Show Cause Notice; No Penalty u/ss 76, 77, or 78 Imposed.
January 8, 2014 Case Laws Service Tax AT

Cenvat Credit Denied: Dismantling a Plant Not an Input Service Due to Lack of Tangible Output.
January 8, 2014 Case Laws Service Tax AT

Pasteurization of milk is classified as manufacturing, exempting it from service tax under business auxiliary services.
January 8, 2014 Case Laws Income Tax AT

Section 53A: Vendor/Landlord Loses Rights If Construction Exceeds 30-Month Period Plus 6-Month Grace.
January 8, 2014 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia): JV for government contracts not a subcontract with its constituents u/s 194C.
January 8, 2014 Case Laws Income Tax AT

Poultry Feed Industry Recognized as Manufacturing u/s 80IB(4) of Income Tax Act, Not Non-Manufacturing.
January 8, 2014 Case Laws Income Tax AT

Court Rules Unexplained Cash Credit Valid; Large Withdrawal Assumptions Without Evidence Deemed Incorrect.
January 8, 2014 Case Laws Income Tax AT

Assessing Officer's Inconsistent Capital Gains Approach: LTCG Loss Disallowed, CIT(A) Fails to Address Issue.
January 7, 2014 Case Laws Central Excise AT

Cenvat Credit Denied Due to Non-Compliance with Rule 9(1) Format; New Cases Not Allowed at Appeal Stage.
January 7, 2014 Case Laws Central Excise AT

Roop Amruta's Classification as Ayurvedic Medicine Under Chapter Heading 3004 9011 Disputed; Testing Request Denied, Stay Granted.
January 7, 2014 Case Laws Service Tax AT

Delay Condonation Denied: Change of Opinion Not Sufficient Cause for Late Appeal Filing.
January 7, 2014 Case Laws Service Tax AT

Tax Demand for Telephone Services u/s 73 Dismissed Due to Lack of Show Cause Notice, Best Judgment Used.
January 7, 2014 Case Laws Service Tax AT

Court Finds No Evidence of Commission on Software Invoices; Grants Stay in Case.
January 7, 2014 Case Laws Service Tax AT

Grass and Debris Removal Not Classified as Cleaning Under Service Tax Regulations in Townships and Residential Areas.
January 7, 2014 Case Laws Customs HC

Importing Duty-Free Goods from SEZ into Domestic Market Without Authorization Violates Customs Duty Laws, High Court Rules.
January 7, 2014 Case Laws Income Tax AT

Assessee Can Include Cost of Improvement in Capital Gains Calculation, Even if Contractors Didn't Perform Work.
January 7, 2014 Case Laws Income Tax AT

Back-to-Back Truck Hiring is Subcontracting: TDS Applicable u/s 194C(2) of Income Tax Act.
January 7, 2014 Case Laws Income Tax AT

Completion Certificate Not Needed for Home Deduction u/ss 24(1)(vi) & 80C, Says CBDT Circulars.
January 7, 2014 Case Laws Income Tax AT

Expenditure on exempt income u/s 14A must be added back for book profit u/s 115JB.
January 7, 2014 Case Laws Income Tax AT

Contracts with design, development, and maintenance qualify for section 80IA deductions; not classified as simple works contracts.
January 7, 2014 Case Laws Income Tax AT

Penalty u/s 271G Overturned; Assessing Officer Directed to Use Sections 271AA or 271BA Instead.
January 7, 2014 Case Laws Income Tax AT

Assessment Validity Challenged: Warrant Not in Assessee's Name; CIT(A) Deleted Addition Without Reviewing Seized Materials.
January 7, 2014 Case Laws Income Tax AT

Court Upholds Order: Disallowance u/s 40(a)(ia) Invalid When Tax Deduction at Source is Impractical.
January 7, 2014 Case Laws Income Tax AT

Depreciation on Leased Buses: Determining Operating vs. Finance Lease Status Doesn't Disqualify Current Claims.
January 7, 2014 Case Laws Wealth-tax AT

Property Valuation Boosted by 20% Residential Use Conversion; Remains Non-Taxable for Wealth Tax Purposes.
January 6, 2014 Case Laws Service Tax AT

Authority's Essential Duty: Classifying Overlapping Taxable Services in Section 65 for Accurate Tax Compliance.
January 6, 2014 Case Laws Service Tax AT

Clinical Testing Services Abroad Exempt from Service Tax in India Under Reverse Charge Mechanism, Section 66A.
January 6, 2014 Case Laws Income Tax AT

Employer's Contribution to Karmachari Welfare Fund Not Deductible Under Income Tax Act Section 40A(9.
January 6, 2014 Case Laws Income Tax AT

Insurance Policy Assignment Alters Tax Status: Keyman to Ordinary, Proceeds Exempt u/s 10(10D) Income Tax Act.
January 6, 2014 Case Laws Income Tax HC

Income from Forex Fluctuations: Does It Count as "Derived from Exports" u/s 10A of Income Tax Act?
January 6, 2014 Case Laws Income Tax AT

Section 11 Exemption Valid Even Without Registration Under A.P. Charitable and Hindu Religious Institutions Act 1987.
January 6, 2014 Case Laws Income Tax AT

Assessing Officer's Duty to Refer Property Valuation to Valuation Cell Challenged by Assessee Over Stamp Duty Valuation Use.
January 6, 2014 Case Laws Income Tax AT

Taxpayer's Rubber Tree Sale Proceeds Deemed Capital Receipts, Not Agricultural Income Over Three Years.
January 6, 2014 Case Laws Income Tax AT

Deduction u/s 80IA on Sales Tax Entitlement Proceeds Sent for Fresh Adjudication: Capital Expenditure Focus.
January 6, 2014 Case Laws Income Tax AT

Amended Rules Ensure TDS Credit to Assessees Irrespective of Deduction Year.
January 6, 2014 Case Laws Income Tax AT

Unexplained cash credit in books is enough to show balance cash is justified.
January 6, 2014 Case Laws Income Tax AT

Limited Company Can't Independently Determine Speculation Loss for Investment and Trading Shares u/ss 147/148.
January 4, 2014 Case Laws Central Excise AT

Central Excise Exemption Cannot Be Denied for Delayed Certificate Submission; Substance Over Form Prevails.
January 4, 2014 Case Laws Service Tax AT

Appellant granted penalty waiver u/s 80 after proving confusion over tax liability and subsequent payment of taxes.
January 4, 2014 Case Laws Service Tax AT

Cenvat Credit for CHA, Courier, and Air Travel Services in Export and Business Activities Deemed Admissible.
January 4, 2014 Case Laws Service Tax AT

Service Tax on Renting, Ads, and Clubs: No Bona Fide Belief in Exemption Since 2005, Says Court.
January 4, 2014 Case Laws Service Tax AT

Extended Period Not Applicable: "Commercial Concern" Excludes Individual Services per CBEC Circular and Judicial Rulings.
January 4, 2014 Case Laws Service Tax AT

Telecom Franchise Not Liable for Additional Service Tax on SIM Card Sales Already Taxed to Principal Company.
January 4, 2014 Case Laws Customs HC

High Court Rules Education Cess on CVD Invalid, Upholds Duty-Free Imports Under Exemption Notification No. 32/2005-Cus.
January 4, 2014 Case Laws Income Tax AT

Clarification on Section 12AA: Not All Knowledge Acquisition Qualifies as "Education" for Charitable Institution Registration.
January 4, 2014 Case Laws Income Tax AT

Life Insurance Company Can Deduct Share Capital Increase Costs as Revenue Expenditure.

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