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Highlights / Annotations / Catch Notes For October of 2014

Home Highlights October October 2014 Year 2014

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Showing 251 to 300 of 323 Records

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October 9, 2014 Case Laws Central Excise AT

CENVAT Credit allowed u/r 9(2) despite initial denial for manually numbered invoices instead of franking machine use. (2.
October 9, 2014 Case Laws Central Excise AT

Valuation of Equalized Sales Tax Abatement: Deductions for Additional Sales Tax and Octroi Allowed Under Central Excise Laws.
October 9, 2014 Case Laws Customs AT

Import Valuation Adjusted: 1% Profit Loading Replaces 10% Overhead for Related Party Imports (April 2006-April 2008.
October 9, 2014 Case Laws Customs HC

Tribunal Denies Appeal Restoration Due to Appellant's Negligence; Stresses Need for Diligent Prosecution and Adequate Justification.
October 9, 2014 Case Laws Income Tax HC

Satellite Rights Transfer is a Sale, Not Royalty, Under Income Tax Act Section 9(1) Explanation II (5.
October 9, 2014 Case Laws Income Tax AT

Gifts Classified as Non-Genuine by Assessing Officer, Taxed as Income Due to Improbability and Inconsistency.
October 9, 2014 Case Laws Income Tax AT

Court Examines If Diamond Cutting Qualifies as Manufacturing u/s 80JJAA for Tax Deductions Eligibility.
October 9, 2014 Case Laws Income Tax AT

Depreciation Claim Denied for Bath Studio Premises Purchased March 2007 u/s 32 of Income Tax Act.
October 9, 2014 Case Laws Income Tax AT

Shares Sale Value Classified as Cash Credits, Not Long-Term Capital Gains, Upheld by CIT(A) Using Human Probabilities Test.
October 9, 2014 Case Laws Income Tax AT

Taxpayer's R&D Deduction Approved Without Show-Cause Notice u/s 35(2AB) for Research Expenses. (2AB.
October 9, 2014 Case Laws Income Tax AT

Penalty Waived for Non-Deduction of TDS on Interest Payments Due to "Reasonable Cause" u/s 273B of Income Tax Act.
October 8, 2014 Case Laws Income Tax AT

100% Tax Evasion Penalty u/s 271(1)(c) Reviewed; Annual Family Gifts Not Proof of Income Concealment.
October 8, 2014 Case Laws Income Tax AT

Taxpayer's Evasive Tactics Trigger Revision u/s 263 of Income Tax Act for Accountability Avoidance.
October 8, 2014 Case Laws Income Tax AT

Expat Employee's Overseas Salary Disallowed; Section 44C Not Applicable Due to Indian Work and Taxation.
October 8, 2014 Case Laws Income Tax AT

Interest from Indian Permanent Establishment to Head Office is Taxable, No Exclusion for Mutuality Concept.
October 8, 2014 Case Laws Income Tax HC

Tribunal Rules Against Double Addition in Tax Cases, Preventing Duplicate Document Evaluation in Tax Liabilities.
October 8, 2014 Case Laws Income Tax HC

Court Rules Tax Deduction u/s 10B Requires Strict Compliance with Conditions for Eligibility.
October 8, 2014 Case Laws Income Tax AT

Contesting DRP's Decision: Alleged Jurisdiction Overreach and Need for Speaking Order u/ss 143(3) and 144C(5.
October 8, 2014 Case Laws Income Tax AT

Reopening Tax Assessments Requires Section 143(2) Notice; Omission Renders Assessment Invalid, Ensuring Fair Process for Taxpayers.
October 8, 2014 Case Laws Income Tax AT

Incorrect Tax Claims Aren't Concealment if Based on Seized Material, Ordinary Prudence Applies at Filing Time.
October 7, 2014 Case Laws Service Tax AT

Refund Claim Rejected: Attempted Adjustment Against Unconfirmed Demand Lacks Legal Authority.
October 7, 2014 Case Laws Service Tax AT

Appellants can offset excess service tax paid this month against next month's liabilities.
October 7, 2014 Case Laws Service Tax AT

Appellant's Creative Activities Not Classified as "Sound Recording" for Service Tax Purposes, Court Concludes.
October 7, 2014 Case Laws Service Tax AT

Clearing Agent Allowed to Sell Goods in Small Lots, Not Just Acting for Principal.
October 7, 2014 Case Laws Service Tax AT

Small Scale Industry Exemption Under Notification No. 6/2005-S.T. Allowed Despite Non-Opt-In by Assessee.
October 7, 2014 Case Laws Central Excise AT

Appellant Settles Interest on 100% CENVAT Credit in First Year; No Recovery Needed for 50% Credit.
October 7, 2014 Case Laws Central Excise AT

Suppliers can claim CENVAT Credit if job workers pay duty on manufactured goods, creating a revenue-neutral situation.
October 7, 2014 Case Laws Central Excise AT

Input Credit Allowed as Bills of Entry Endorsed in Appellant's Name Despite Head Office Issue.
October 7, 2014 Case Laws Central Excise AT

Extended Limitation Period Not Applicable for Captive Consumption u/r 6(b) Valuation Rules in Central Excise Law.
October 7, 2014 Case Laws Customs AT

4% Special Additional Duty Refunds via Re-Credit Post-June 2013 Deemed Improper.
October 7, 2014 Case Laws Customs AT

High Protein Poultry Mash rightly classified under CETA chapter 2302 and CTA chapter 2309, not CETA chapter 2301.
October 7, 2014 Case Laws Income Tax HC

Improper Service of Notice Invalidates Assessment Reopening u/s 148, Lacking Jurisdiction, Says High Court.
October 7, 2014 Case Laws Income Tax HC

Interest-Free Loans to Sister Concerns: Interest Deduction Disallowed During Litigation or Arbitration Proceedings Involving Sister Entity.
October 7, 2014 Case Laws Income Tax HC

High Court Allows Expense Claim for Abandoned Project u/s 37(1) After Initial Disallowance and "Work-in-Progress" Status.
October 7, 2014 Case Laws Income Tax HC

High Court Remands Tribunal's Decision on 5% ALP Reduction for Reassessment u/s 92C(2) Proviso.
October 7, 2014 Case Laws Income Tax HC

High Court Rules Expenses on Interior Modifications as Revenue in Nature, Resulting in Long-term Rent Savings for Taxpayer.
October 7, 2014 Case Laws Income Tax HC

Capital Gains Tax: Use Original Owner's Holding Period for Indexed Cost on Inherited Assets.
October 7, 2014 Case Laws Income Tax HC

Technical service fees are non-taxable in India without a Permanent Establishment; no tax deduction if services not made available.
October 6, 2014 Case Laws Service Tax AT

Service tax held in escrow for apartment projects doesn't fall u/s 73A of the Finance Act, 1994.
October 6, 2014 Case Laws Service Tax AT

Appellant Must Deposit Interest for Delayed Service Tax Payment on Intellectual Property Rights, Relating to R&D Cess.
October 6, 2014 Case Laws Service Tax AT

Offshore services to India taxable from April 18, 2006; matter settled despite Revenue's unclear stance.
October 6, 2014 Case Laws Service Tax AT

Service Tax Implications Limited for Off-Shore Drilling Rig Services Due to Distance Discrepancies in Operations.
October 6, 2014 Case Laws Central Excise AT

CENVAT Credit Covers Maintenance of First-Aid Facilities for Workers as Input Service for Manufacturing Final Products.
October 6, 2014 Case Laws Central Excise AT

Statements Alone Can't Prove Goods Removal in Central Excise Cases Without Corroborative Evidence or Retracted Testimonies.
October 6, 2014 Case Laws Central Excise AT

Applicant Failed to Waive Pre-Deposit Penalty for Alleged Double Availment of CENVAT Credit in Central Excise Case.
October 6, 2014 Case Laws Customs HC

Court Rules on Timely Refund Processing for SEZ Export Duties; No Unreasonable Delays Allowed in Adjudication Process.
October 6, 2014 Case Laws Income Tax HC

Technical Service Fees Taxable under DTAA Article VII for Activities in India per Section 9(1)(vi) on Royalty.
October 6, 2014 Case Laws Income Tax HC

Court Disallows Assessee's Commission Expenses, Questions Necessity and Genuineness of Payments in Bullion Procurement Case.
October 6, 2014 Case Laws Income Tax HC

Hindu Undivided Family (HUF) must stay joint; individual members can't claim or transfer specific shares.
October 4, 2014 Case Laws Service Tax AT

Selling Ad Time for Star Hong Kong by SIPL is Taxable Under Broadcasting Services.

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