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Highlights / Annotations / Catch Notes For January of 2015

Home Highlights January January 2015 Year 2015

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Showing 201 to 250 of 331 Records

January 12, 2015 Case Laws Customs AT

Refund Claim Denied for Contesting Assessment Order Within Claim; Initial Challenge Required for Export of ROM.
January 12, 2015 Case Laws Companies Law SC

Improper Procedure in Auction Sale Questions Validity and Price of Mortgaged Property; Highlights Need for Compliance.
January 12, 2015 Case Laws Income Tax HC

Court Rules Betting Winnings Taxed at 40% Rate, Set-Off of Business Losses Against Gambling Income Denied u/s 115BB.
January 12, 2015 Case Laws Income Tax HC

Court Rules Windmill Power Infrastructure Qualifies for 80% Depreciation Rate for Tax, Not 15% as Previously Applied.
January 12, 2015 Case Laws Income Tax HC

Penalty u/s 271G Unjustified if Assessing Officer Has Doubt; Actus Reus Must Be Clearly Proven.
January 12, 2015 Case Laws Income Tax HC

Assessment Reopening Invalidated Due to Assessing Officer's Failure to Meet Essential Pre-Jurisdictional Requirements.
January 12, 2015 Case Laws Income Tax HC

Court Clarifies: Replacing Machinery Parts Qualifies as Current Repairs, Not New Acquisition, u/s 31.
January 12, 2015 Case Laws Income Tax HC

Tribunal Order Invalidated Due to Exclusion of Deceased Assessee's Legal Heir, Rendering Decision a Nullity in Law.
January 12, 2015 Case Laws Income Tax HC

High Court Urges Reconsideration of Interest Waiver Under Income Tax Act Section 220(2) Due to Financial Hardship.
January 12, 2015 Case Laws Income Tax HC

Court Rules PSU Gift Coupons to Employees Not Subject to Additional TDS u/s 192 Provisions.
January 12, 2015 Case Laws Income Tax HC

Court Rules Bonus Payment Before Tax Return Filing Allows Deduction u/s 43B of Income Tax Act.
January 10, 2015 Case Laws Central Excise AT

Goods Destroyed in Transit: No Duty Remission u/r 21 for Exported Goods Cleared from Factory.
January 10, 2015 Case Laws Central Excise AT

Refund Approved After Cenvat Credit Reversal for Stock Transfer Between Abu Road and Satnoor Units.
January 10, 2015 Case Laws Central Excise AT

Appellant Denied CENVAT Credit Due to Bogus Transactions with M/s Sidh Balak Enterprises; No Goods Received.
January 10, 2015 Case Laws Customs AT

Royalty and service fees included in equipment import value under Customs Valuation Rules 9(1)(c) and 9(1)(e).
January 10, 2015 Case Laws VAT and Sales Tax HC

Court Rules Perfumes Classified Under Entry C-II-86 for VAT and Sales Tax; Includes Aromatic Chemicals as Per Entry C-I-19.
January 10, 2015 Case Laws Income Tax HC

High Court: Suspicion Alone Insufficient for Penalty u/s 271D; Thorough Investigation Required for Cash Loan Violations.
January 10, 2015 Case Laws Income Tax HC

Loans to Shareholders Aren't Deemed Dividends if Exchanged for Benefits to Company Under Income Tax Act.
January 10, 2015 Case Laws Income Tax HC

High Court Allows Deduction u/s 80IA(4) for Container Freight Station; Revenue's Argument Rejected.
January 10, 2015 Case Laws Income Tax HC

Interest Deduction u/s 36(1)(iii) Applies to Business Borrowing, Regardless of Asset Type Acquired.
January 10, 2015 Case Laws Income Tax HC

CIT's Objection Overruled: Section 288(2) Not Relevant for Registration u/s 12A.
January 10, 2015 Case Laws Income Tax HC

Court Rules Taxpayer's Expense Claims Valid Despite Lack of Prior Records Due to 1998 Flood, Citing Adequate Evidence.
January 10, 2015 Case Laws Income Tax HC

Dispute Over Section 40(b) Disallowance: AO Wrongly Denies Partner Salary as Business Income Despite No Other Income Source.
January 10, 2015 Case Laws Income Tax HC

Court Upholds Interest Levy on Petitioner, Denies Waiver Under Income Tax Act Sections 234A and 234B.
January 10, 2015 Case Laws Income Tax HC

Court Rules Loan Waiver Not Deemed Income as It's Not a Trade Receipt u/s 41(1) Income Tax Act.
January 9, 2015 Case Laws Central Excise AT

Waste Weak HCL Acid Not Marketable, Not an Excisable Commodity; Demand for Classification Dropped.
January 9, 2015 Case Laws Central Excise AT

Dispute Over Maize Starch Classification: Ruled Not to Be Modified Starch Under Tariff Heading 35.05.
January 9, 2015 Case Laws Central Excise AT

Case Confirms Personal Penalty for Evasion via Unrecorded Entries and Parallel Invoices in RG-1 Register Violation.
January 9, 2015 Case Laws Central Excise AT

Penalty Waived for Duplicate Duty Payment Error Due to Misuse of Sister Concern's Registration Code by Appellant.
January 9, 2015 Case Laws Customs AT

White Ink Corrections by Authorized Persons Are Not Forgery or Manipulation Under Legal Standards.
January 9, 2015 Case Laws Customs AT

Larger Bench to Examine Classification of Imported Coal Over 5833 Kcal/kg for Steam Coal Status and Tax Implications.
January 9, 2015 Case Laws VAT and Sales Tax HC

Court Disallows Input Credit on Transactions with Billing Only, No Goods Movement Involved.
January 9, 2015 Case Laws Income Tax AT

Assessing Officer must consult Commissioner or KVIC before denying section 10(23B) exemption with valid KVIC certificate.
January 9, 2015 Case Laws Income Tax AT

Deduction for ESOP Discounted Premium Disallowed; Allowed Over Vesting Period on Straight-Line Basis.
January 9, 2015 Case Laws Income Tax AT

Income from Share Sales: Capital Gains vs. Business Income? Holding Period Matters for Tax Purposes.
January 9, 2015 Case Laws Income Tax AT

Revision Needed for AO's Error: Incorrect ALP Adjustment and Deduction u/ss 10A and 92C(4) of Income Tax Act.
January 9, 2015 Case Laws Income Tax AT

Insufficient Time for Document Submission Violates Natural Justice in Transfer Pricing Case, Calls for Fairer Tax Inquiry Practices.
January 9, 2015 Case Laws Income Tax AT

TDS Required u/s 195 for Advance Payments, Regardless of Whether Compensation is Called Interest or Discount.
January 9, 2015 Case Laws Income Tax AT

Section 194C TDS not applicable to dealer meeting expenses; hotel payments for facilities not considered 'work'.
January 9, 2015 Case Laws Income Tax AT

Travel Expense Disallowance Must Be Fair and Justifiable, Not Exceeding 50% Due to Personal Use Concerns.
January 9, 2015 Case Laws Income Tax AT

TDS Not Applicable on Discounts u/s 194H of Income Tax Act: Discounts Aren't Commissions.
January 8, 2015 Case Laws Service Tax AT

Court Allows CENVAT Credit Use Despite Unregistered ISD; Procedural Law Shouldn't Override Substantial Justice.
January 8, 2015 Case Laws Companies Law HC

Debts Recovery Appellate Tribunal can't excuse delays in appeals u/s 18 of SARFAESI Act; Limitation Act inapplicable.
January 7, 2015 Case Laws Income Tax AT

Assessment Order Overturned u/s 263 Due to Errors and Revenue Loss from Suspicion-Based Allegations.
January 7, 2015 Case Laws Income Tax AT

Lease Premium Payments to MMRDA Exempt from TDS as They Aren't Considered Rent u/s 194-I.
January 7, 2015 Case Laws Income Tax AT

Assessing Officer Must Prove Income Exists When Assessee Denies Receipt from Specific Source Under Tax Law.
January 7, 2015 Case Laws Income Tax AT

Transfer Pricing Adjustment Removed: Comparables Accepted as Uncontrolled Parties Under CUP Method for Arms' Length Price.
January 7, 2015 Case Laws Income Tax AT

Penalty u/s 272A(2)(c) of Income Tax Act May Not Apply Due to Reasonable Cause for Filing Failure.
January 7, 2015 Case Laws Income Tax AT

Depreciation not applicable on unused leased premises under Income Tax Act Section 32(1)(iii); applies if asset is sold/discarded.
January 7, 2015 Case Laws Service Tax AT

CENVAT Credit Must Follow Prescribed Procedures; Cannot Be Claimed Retroactively by Altering Records or Omitting Invoices.

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