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Highlights / Annotations / Catch Notes For October of 2014

Home Highlights October October 2014 Year 2014

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Showing 101 to 150 of 323 Records

October 21, 2014 Case Laws VAT and Sales Tax HC

Court Upholds Sugarcane Purchase Tax Despite Arbitrary Policy Withdrawal; Petitioner Can Seek Relief Without Annulment.
October 21, 2014 Case Laws Income Tax HC

Assessing Officer Fails to Identify Debit Item; Assessee Entitled to Section 80IA Benefits.
October 21, 2014 Case Laws Income Tax HC

Court Examines Taxability of 1kg Gold Prize: Is It a 'Lottery' Without Element of Chance?
October 20, 2014 Circulars Central Excise

Cenvat Credit on GTA Services Depends on "Place of Removal" and Transfer of Property in Goods.
October 20, 2014 Case Laws VAT and Sales Tax HC

Intent Required for Penalty u/s 54(1)(14) of UP VAT Act for Road Import Declaration Violations.
October 20, 2014 Case Laws Service Tax AT

Sub-contractors not liable for service tax if main contractor is already responsible, unlike Sunil Hi-tech Engineers Ltd. case.
October 20, 2014 Case Laws Service Tax AT

Old Circulars on Pre-2002 Taxable Services Now Redundant Due to Legal Changes.
October 20, 2014 Case Laws Service Tax AT

Sub-contractors must pay service tax on services they provide, even when hired by a main contractor.
October 20, 2014 Case Laws Service Tax AT

Smart Card and Paper-Based Licenses in Maharashtra Classified as Business Auxiliary/Support Services; Not Taxed.
October 20, 2014 Case Laws Service Tax AT

Pandal and Shamiana Contractor Services Taxable: Includes Furniture, Barricades, Matting, and White Side Walls.
October 20, 2014 Case Laws Central Excise HC

Court Denies Cenvat Credit on Service Tax for Transport Services from Factory to Parle Biscuits' Depot.
October 20, 2014 Case Laws Central Excise AT

CENVAT Credit Denied Due to Dealer Not Found at Registered Address; Registration Canceled Retroactively.
October 20, 2014 Case Laws Central Excise AT

Cutting and slitting paper isn't 'manufacture' as no new product is created in the process.
October 20, 2014 Case Laws Customs HC

Custodians Must Cover Cost Recovery Charges for Customs Staff at New Perishable Cargo Facilities u/s 45 of Customs Act.
October 20, 2014 Case Laws Customs AT

Customs Refund Denied Due to Overvaluation; Officers Failed Legal Duty, Leading to Excessive Duty Collection.
October 20, 2014 Case Laws Income Tax AT

Cargo Handling Charges Taxed at 2% u/s 194C, Not 5% u/s 194J; Assessee Not in Default.
October 20, 2014 Case Laws Income Tax AT

Co-operative Societies Eligible for Tax Deductions on Member Activities u/s 80P(2)(a)(i) of Income Tax Act.
October 20, 2014 Case Laws Income Tax AT

Exemption u/s 11 Valid Despite Majority Receipts from Poultry; Educational Purpose in Poultry Management Qualifies.
October 20, 2014 Case Laws Income Tax AT

Section 271AAA: Penalty Focus Not on Income Derivation Details; Explanation 5(2) Remains Applicable Without Such Statement.
October 20, 2014 Case Laws Income Tax AT

CBDT Chairman Directs Tax Officers to Respect Judicial Orders and Avoid Frivolous Appeals in Future.
October 20, 2014 Case Laws Income Tax AT

Assessing Officer Failed to Prove Non-Compliance with Section 184; Partner Salary and Interest Deductions Allowed.
October 20, 2014 Case Laws Income Tax AT

Statement Retraction Leads to No Additions in Income Tax Assessment Due to Lack of Evidence.
October 19, 2014 Case Laws Service Tax HC

Court Waives Penalties u/s 80 After Assessee Claims Exemption from Service Tax on Services.
October 19, 2014 Case Laws Service Tax AT

Interest Due for Late Tax Payments: Respondent Liable for Delays of 102 and 10 Days.
October 19, 2014 Case Laws Central Excise HC

Assessee Liable for Interest on Differential Duty u/ss 11A(2B) and 11AB of Central Excise Act.
October 19, 2014 Case Laws Central Excise HC

Court Rules No CENVAT Credit Allowed Until Duty and Cess Paid Within 30 Days.
October 19, 2014 Case Laws Central Excise AT

CENVAT Credit Reversal: Key Interpretation of Factor "P" in Rule 6, Sub-rule (3A) Not Favoring Assessee.
October 19, 2014 Case Laws Customs AT

Customs Notification No. 44/2011-Customs (NT) is Prospective; Pre-Deposit Waiver Granted in Tax Appeal.
October 18, 2014 Case Laws Income Tax AT

Amendment to Section 55A: No Basis for AO to Refer to DVO as Value Meets Fair Market Standards.
October 18, 2014 Case Laws Income Tax AT

Assessing Officer to Verify Taxpayer's Claim on Prior Period Expenses for Annual Web Hosting Charges.
October 18, 2014 Case Laws Income Tax AT

Assessing Officer's Error: Technicians' Stay in India Doesn't Establish Permanent Establishment for Supervisory Work.
October 18, 2014 Case Laws Income Tax AT

Court Scrutinizes Arm's Length Price Calculation for Overseas Subsidiary Advances; LIBOR Plus Rate Deemed Inappropriate.
October 18, 2014 Case Laws Income Tax AT

Tata Steel's Donation to Rural Development Society Classified as Labor Welfare Due to Employee Benefits.
October 18, 2014 Case Laws Income Tax AT

Officer Rightly Adds Undisclosed Income from On-Money Flat Sales to Assessee's Taxable Income Based on Evidence.
October 18, 2014 Case Laws Income Tax AT

Secured Lenders Taking Control of Assets Isn't a Transfer of Ownership from Borrower in Default.
October 18, 2014 Case Laws Income Tax AT

Non-resident companies selling standard software for resale in India exempt from TDS; payments not classified as royalties.
October 18, 2014 Case Laws Income Tax AT

TPO Cannot Set Arm's Length Price to Zero Due to Lack of Authority on Expenditure Assessment.
October 18, 2014 Case Laws Income Tax AT

Arm's Length Price for Transfer Pricing Cannot Rely on Segmental Results Without Assessing Interlinked Segments.
October 17, 2014 Case Laws Service Tax AT

New Circular on Service Tax for Sub-Contractors Does Not Invalidate Past Circulars.
October 17, 2014 Case Laws Service Tax AT

Assessee Denied Natural Justice: Procedural Irregularity Found in Service Tax Demand Audit; Matter Remanded for Further Review.
October 17, 2014 Case Laws Service Tax AT

Refund Denial Overturned: Revenue's Appeal Exceeded Limits of Show Cause Notice and Original Orders.
October 17, 2014 Case Laws Central Excise HC

Court Rules Export Obligation Rests with Petitioner, Not Transferees, for Exemption Fulfillment.
October 17, 2014 Case Laws Central Excise HC

Supreme Court Orders 18% Interest from August 2012 on Installment Payment Proposal Accepted by Petitioners.
October 17, 2014 Case Laws Central Excise HC

Cenvat Credit Allowed on Capital Goods for Exempt Intermediate Products Used in Taxable Finished Goods Production.
October 17, 2014 Case Laws Central Excise AT

Air Brake Equipment Installation Costs Excluded from Assessable Value for Tax Purposes Under Manufacturing Process Rules.
October 17, 2014 Case Laws Central Excise AT

CENVAT Credit on Exempted Finished Goods: Legal Mandate Effective March 1, 2007, Not Applicable to Current Appeals.
October 17, 2014 Case Laws Customs SC

Court Rules Appellant Cannot Contest Duty Demand After Withdrawing Challenge to Exemption Withdrawal Under Notification No. 64/88.
October 17, 2014 Case Laws VAT and Sales Tax HC

Gambier Not Considered Kattha in Indian Usage Despite Usability for Catechu Production and Alternative Manufacturing Processes.
October 17, 2014 Case Laws Income Tax AT

Assessing Officer Incorrectly Classifies Share Sale Proceeds as Income; Should Be Taxed as Capital Gains Instead.
October 17, 2014 Case Laws Income Tax AT

Cash Credit Addition u/s 68 Challenged Due to AO's Lack of Verification; Case Remanded for Further Probe.

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