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Highlights / Annotations / Catch Notes For October of 2014

Home Highlights October October 2014 Year 2014

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Showing 51 to 100 of 323 Records

123 4 5 6........ 7

October 28, 2014 Case Laws Central Excise HC

Court Prioritizes Central Excise Department Over Bank in Property Attachment Dispute Involving Movable and Immovable Assets.
October 28, 2014 Case Laws Central Excise AT

Cold Rolling of HR Coils is Manufacturing, Creates New Product with Unique Identity Under Central Excise Rules.
October 28, 2014 Case Laws Central Excise AT

Assessee Can Claim CENVAT Credit on Service Tax for Freight Charges in FOR Sales, Supported by Customer Certificates.
October 28, 2014 Case Laws Central Excise AT

Refund Claim for Unutilized CENVAT Credit Denied Due to Factory Closure; No Statutory Provision for Such Refunds.
October 28, 2014 Case Laws Central Excise AT

Court Rules Against Simultaneous Exemption and CENVAT Credit for NCCD to Prevent Revenue Losses.
October 28, 2014 Case Laws Customs AT

Appellant Wins Refund Claim After Proving Consistent Accounting of Receivables from Customs Department.
October 28, 2014 Case Laws Customs AT

Oil Manufacturer Denied Tax Exemption as RO Machine Doesn't Boost Production Capacity per Notification No. 14/2004.
October 28, 2014 Case Laws Income Tax AT

Jurisdiction Assumption u/s 153C Invalid: Income Based on Survey, Not Seized Assessee Materials.
October 28, 2014 Case Laws Income Tax HC

Aggrieved parties must apply to set aside a sale before challenging a Tax Recovery Officer's order u/r 63.
October 28, 2014 Case Laws Income Tax HC

High Court Rules Activity Eligible for Weighted Deduction u/s 35B of Income Tax Act.
October 28, 2014 Case Laws Income Tax HC

Company's Profit Recovery Costs Classified as Capital, Not Revenue Expenditure.
October 28, 2014 Case Laws Income Tax AT

Assessee's Transaction Deemed Speculative u/s 73; Loss from Derivatives Can Offset Share Trading Income.
October 28, 2014 Case Laws Income Tax AT

Section 263 Revision: Ensuring Assessment Order is Thorough and Not Generic to Protect Revenue Interests.
October 28, 2014 Case Laws Income Tax AT

Assessing Officer Can Adjust Net Profit for Book Profit Calculation u/s 115JB, Including Sales Tax for MAT.
October 28, 2014 Case Laws Income Tax AT

RBI-approved royalty payments deemed fair; TPO's decision to cap payments at 2% of net sales challenged.
October 27, 2014 Case Laws Service Tax AT

Retrospective Amendment on Service Tax for Renting Property Supports Waiver of Pre-Deposit Requirement for Appellant.
October 27, 2014 Case Laws Service Tax AT

Refund Claim Denial Overturned: Section 11B Time Limit Not Applicable as Amount Isn't Service Tax.
October 27, 2014 Case Laws Central Excise HC

CENVAT Credit Reversal Required for Inputs in Exempted Goods Production; No Credit for Molasses Use.
October 27, 2014 Case Laws Central Excise AT

Court Grants Partial Stay in Dispute Over "Cheeselings" Classification as Ready-to-Eat vs. Namkeen Under Central Excise Law.
October 27, 2014 Case Laws Central Excise AT

Refund Claims Not Barred by Unjust Enrichment if Central Excise Provisions Inapplicable.
October 27, 2014 Case Laws Central Excise AT

Dispute Over Valuation of Lubricating Oils: Assessing Cost of Production at Time of Removal Under Central Excise Rules.
October 27, 2014 Case Laws Customs AT

Purchasers of Value Based Advance Licence (VABAL) not required to prove export obligations under Notification No. 203/92-Cus.
October 27, 2014 Case Laws Customs AT

Imported Bed Sheets Classified Under Entry No. 5513.41.00, Not CTH 6304.19.30: Decision Clarifies Classification Dispute.
October 27, 2014 Case Laws VAT and Sales Tax HC

High Court Rules Inauthentic Form F Disqualifies Dealer from Section 6A Benefits Under Central Sales Tax Act.
October 27, 2014 Case Laws Income Tax HC

Interest Charges Invalid if Not Specified in Assessment Order u/ss 215, 217, and 139(8.
October 27, 2014 Case Laws Income Tax HC

Tribunal Mistakenly Treated Protective Assessment Order as Substantive u/s 271(1)(c) of Income Tax Act.
October 27, 2014 Case Laws Income Tax HC

High Court Quashes CBDT Circular Mandating Tax Deduction on Motor Accident Claim Awards and Interest Deposits.
October 27, 2014 Case Laws Income Tax AT

India-UAE DTAA Prevails Over Section 9(1)(vi) for Tax on Ship Charter Hire, Non-Deduction of Royalty Tax Upheld.
October 27, 2014 Case Laws Income Tax AT

Assessee Must Prove Honest Intent for Receivable Write-Offs; No Extra Justification Needed u/s Rules.
October 27, 2014 Case Laws Income Tax AT

Beneficiaries' Failure to Establish Trust Means No Association of Persons for Tax Purposes in Mezzanine Fund Investments.
October 27, 2014 Case Laws Income Tax AT

Bank Grant Classified as Capital Receipt; Aims to Protect Farmers and Small Depositors, Meets RBI SLR Requirements.
October 27, 2014 Case Laws Income Tax AT

Sales Commission Allowed as Deduction Despite Family Ties; Revenue Authorities Couldn't Dispute Broker's Facilitation.
October 27, 2014 Case Laws Income Tax AT

Taxpayer Must Clarify Fiscal Year for Issues Cited by CIT u/s 263 Directive.
October 27, 2014 Case Laws Income Tax AT

Section 2(22)(e): Loans and Advances Not Taxed as Deemed Dividends for Shareholders, Legislative Intent Questioned.
October 27, 2014 Case Laws Income Tax AT

Court Rules Ignoring DVO Valuation in Capital Gains Calculation u/s 50C(1) Violates Income Tax Act.
October 24, 2014 Notifications Service Tax

Service Tax ST-3 Form Filing Deadline Extended to November 14, 2014, per Order No. 2/2014.
October 22, 2014 Case Laws Service Tax AT

Interpretation of Excess Service Tax Adjustment u/r 6: Are Provisions Directory or Mandatory?
October 22, 2014 Case Laws Central Excise HC

Assessee Claims Refund After Reversing Cenvat Credit for Goods Transferred to EHTP Unit.
October 22, 2014 Case Laws Central Excise AT

Job Workers Can Claim CENVAT Credit for Furnace Oil if Principal Manufacturer Pays Duty on Final Products.
October 22, 2014 Case Laws Customs AT

Detention of Goods Due to Distinct Shape, Size, and Quality Differences in Betel Nuts of Indian vs. Foreign Origin.
October 22, 2014 Case Laws Income Tax HC

Bogus sale transaction leads to sale proceeds being added as income u/s 68 of the Income Tax Act.
October 22, 2014 Case Laws Income Tax HC

Court Grants Assessee Society Registration u/s 80G(5) for Charitable Medical Services to All Without Discrimination.
October 22, 2014 Case Laws Income Tax HC

High Court rules notional interest on security deposits excluded from annual letting value under Income Tax Act, Section 23(1)(a).
October 22, 2014 Case Laws Income Tax HC

High Court Rules Against Tribunal's Penalty for Seizures, Citing Unwarranted Reliance on Hyper-Technicalities u/s 271(1)(c.
October 22, 2014 Case Laws Income Tax HC

High Court Rules Asset Transfer from Partnership to Private Company Exempt from Capital Gains u/s 45(4.
October 22, 2014 Case Laws Income Tax HC

Court Upholds Validity of Search Authorization u/s 132 and Notice Issuance u/s 158BD.
October 21, 2014 Case Laws Service Tax AT

Water Infrastructure Services at Borai Industrial Centre Classified as Business Support, Not Taxable Per Recent Case Law.
October 21, 2014 Case Laws Service Tax AT

Court Favors Assessee in Service Tax Case on Renting Equipment; Waiver of Pre-Deposit Likely for Appellants.
October 21, 2014 Case Laws Central Excise AT

Court Rules Area-Based Exemption Not Retroactive; Assessee Wins on Limitation Period Grounds.
October 21, 2014 Case Laws Customs AT

Transaction Value of Goods Must Be Accepted Without Evidence of Similar Imports or Pricing.

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