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Highlights / Annotations / Catch Notes For October of 2014

Home Highlights October October 2014 Year 2014

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Showing 151 to 200 of 323 Records

October 17, 2014 Case Laws Income Tax AT

Court Rules School Goodwill Not Technical Know-How; Denies Depreciation Claim for Intangible Asset.
October 17, 2014 Case Laws Income Tax AT

Penalty Waived for Assessee as Section 271AAA Immunity Mirrors Clause (2) of Explanation 5, Section 271(1)(c).
October 17, 2014 Case Laws Wealth-tax AT

Security for Lease Not a Debt Under Wealth Tax Act, Section 2(ea) Ruling Clarifies Asset Lease Terms.
October 16, 2014 Case Laws Service Tax AT

Service Tax Benefits Shouldn't Be Denied for Minor Procedural Errors, Emphasizing Fairness in Tax Administration.
October 16, 2014 Case Laws Service Tax AT

Safeguarding Gold in Vaults Covered by Rule 6(2)(iv) of Service Tax Rules 2006, Includes Gold Loans.
October 16, 2014 Case Laws Service Tax AT

Service tax demand for steamer agent services dismissed after payment received from shipping line for provided services.
October 16, 2014 Case Laws Central Excise AT

EOU Allowed Cenvat Credit for Education and Secondary Cess Despite Non-Production of Goods Under CCR Rule 3(7.
October 16, 2014 Case Laws Central Excise AT

SSI Exemption Denied for Product Due to Branding with Market Leader's Name and Symbol.
October 16, 2014 Case Laws Central Excise AT

Refund Claim Denied: Deposit Not a Pre-Deposit, Adjusted Against Sanctioned Refund Claim, Revenue Authority Can't Benefit.
October 16, 2014 Case Laws Income Tax HC

Court Rules Profit Does Not Bar Educational Entity from Section 10(23C)(vi) Registration if Education is Main Goal.
October 16, 2014 Case Laws Income Tax HC

High Court Rules Interest Post-Slump Sale as Revenue Expense, Not Capitalized, While Factory is Operational.
October 16, 2014 Case Laws Income Tax HC

No Extra Interest on Refunded Tax: Court Rules Against Interest on Interest Claims for Tax Refunds.
October 16, 2014 Case Laws Income Tax HC

High Court Clarifies Fresh Assessment Order Needed for Block Assessment u/s 158BC & Section 153(2A) Compliance.
October 16, 2014 Case Laws Income Tax AT

Penalty Imposed for Bogus Depreciation Claims on Leased Assets u/s 271(1)(c); Transactions Deemed Sham.
October 16, 2014 Case Laws Income Tax AT

Assessing Officer's Estimated Profit Addition on Personal Chity Investment Ruled Unjustifiable.
October 16, 2014 Case Laws Income Tax AT

Exemption Denied: Letting Out Surplus Space Doesn't Qualify for Deduction u/s 80P(2)(a)(i) of Income Tax Act.
October 16, 2014 Case Laws Income Tax AT

Expenses from Previous Years Not Automatically Liabilities Unless Determined and Crystallized in Assessed Year.
October 15, 2014 Case Laws Service Tax AT

Service Tax Delay Penalties Limited to Rs. 12,000 for Returns from April 2008 to March 2011, Favoring Assessee.
October 15, 2014 Case Laws Service Tax AT

Court Interprets "In Respect" and "In Relation To" for Works Contract Services in Airport Activities; Tax Considerations Applied.
October 15, 2014 Case Laws Service Tax AT

Sub-contractors must pay service tax independently, even if the main contractor has already paid. Prima facie case against assessee.
October 15, 2014 Case Laws Central Excise AT

Claimant Seeks Refund for Duty Deduction Due to Short Supply of Goods; Dispute Over Entitlement Continues.
October 15, 2014 Case Laws Central Excise AT

Quality Control Samples Exempt from Duty if Proper Records Kept in Factory.
October 15, 2014 Case Laws Central Excise AT

ATM Rolls Reclassified Under Chapter 48 After Amendment to Chapter Note 14, Previously Under Chapter Heading 49.
October 15, 2014 Case Laws Central Excise AT

Cenvat Credit Case: Revenue's Claim on Rejected Goods Procedure Found Incorrect; Records Adequacy Not in Question.
October 15, 2014 Case Laws Customs AT

No Duty Payment Demanded for EOU as Raw Materials Used in R&D with No Alleged Misuse or Diversion. &D.
October 15, 2014 Case Laws Companies Law SC

Crown Debt Priority vs. Lien Explored u/r 43: Stock Exchange Secured Creditor Holds Priority Over Government Dues.
October 15, 2014 Case Laws Income Tax HC

Court Allows Deduction for Advertisement Expenses Benefiting Both Assessee and Associated Enterprise.
October 15, 2014 Case Laws Income Tax HC

Court Analyzes Prototype Development Costs u/s 36(1)(iv) for Revenue vs. Capital Classification; Enduring Benefit Test Not Definitive.
October 15, 2014 Case Laws Income Tax AT

Court Disallows Liquidity Damages After Delay, Permits Deduction of Accrued Claim in Contract Execution Case.
October 15, 2014 Case Laws Income Tax AT

Assessee's EOUs Qualify for Tax Exemption u/s 10B; No Dispute on Commercial Production Start Date.
October 15, 2014 Case Laws Income Tax AT

Re-assessing with existing information from the original evaluation is not allowed; it counts as a change of opinion.
October 15, 2014 Case Laws Income Tax AT

Court Denies Taxpayer's Attempt to Reclassify Undertaking as New for Tax Exemption u/s 10A.
October 15, 2014 Case Laws Income Tax AT

Ensure Consistency in Selecting Comparables for Arm's Length Price Adjustments: Exclude Both Abnormal Loss and Profit Companies.
October 15, 2014 Case Laws Income Tax AT

Society Denied Section 80P Deduction Due to Banking Business Operations Involving Non-Voting Deposits.
October 14, 2014 Case Laws Service Tax AT

Sahara India TV Network's discharge of service tax is lawful, not a misuse of CENVAT credit.
October 14, 2014 Case Laws Service Tax AT

Indian Premier League cricket team's match participation agreement examined under Business Auxiliary Service; stay granted in favor of assessee.
October 14, 2014 Case Laws Service Tax AT

CENVAT Credit Approved for Techno-Economic Feasibility Study on Factory Rehabilitation Ordered by BIFR.
October 14, 2014 Case Laws Central Excise AT

Interest Liability Due to Duty Payment Delay Applies Even with Provisional Assessment, Regardless of Pre-Final Order Rectification.
October 14, 2014 Case Laws Central Excise AT

Upward Price Revision at Depot Doesn't Affect Assessable Value u/s 4 of Central Excise Act.
October 14, 2014 Case Laws Central Excise AT

Product "Rexona" likely classified under Chapter sub-heading 3401.10, not 3401.00 or 3307.30 as initially considered.
October 14, 2014 Case Laws Central Excise AT

No Need to Reverse Cenvat Credit If Inputs Result in Waste, Confirms Central Excise Case Decision.
October 14, 2014 Case Laws Customs AT

Courier Agencies' Demand Limited to One Year Before Show Cause Notice with Authorization Proof Required for Earlier Periods.
October 14, 2014 Case Laws Customs CGOVT

Duty Drawback Claims Denied for Reconditioned or Refurbished Machines u/s 75 for Non-Compliance with Requirements.
October 14, 2014 Case Laws Income Tax AT

Assessee Claims Unused Plant and Machinery Should Not Be Included in Business Assets, Resulting in Capital Loss.
October 14, 2014 Case Laws Income Tax AT

Excise Duty Payments to Government Not Subject to TDS u/s 194C; No Contractor Involvement.
October 14, 2014 Case Laws Income Tax AT

Shareholders Agreement Key in Determining Allowability of Special Bonus Expenses u/s 37(1) of Income Tax Act.
October 14, 2014 Case Laws Income Tax AT

Land Sale Classification: Future Potential Doesn't Change Agricultural Status at Sale Time.
October 14, 2014 Case Laws Income Tax AT

Section 10A of Income Tax Act Applies; Business Not Created by Splitting or Transfer.
October 14, 2014 Case Laws Income Tax AT

AO's Failure to Invoke Section 145(3) Invalidates Use of Decreased Gross Profit Rate for Application.
October 14, 2014 Case Laws Income Tax AT

Court Rules: Assessing Officer Cannot Add Expenses Without Evidence, Avoiding "Fiction" on "Fiction.

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