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Highlights / Annotations / Catch Notes For October of 2015

Home Highlights October October 2015 Year 2015

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Showing 151 to 200 of 594 Records

1 2 345 6 7 8........ 12

October 23, 2015 Case Laws Income Tax AT

Classifying Waste Material Sales: Impact on Project Costs vs. Revenue Receipts in Construction.
October 23, 2015 Case Laws Income Tax AT

Section 153C Notice Invalid if AO Lacks Jurisdiction; Defect Not Fixable u/s 292B.
October 23, 2015 Case Laws Income Tax AT

Section 158BFA(2) Penalty Upheld: Complete Evidence Found, Leading to Addition of Undisclosed Income.
October 23, 2015 Case Laws Income Tax AT

Income Tax Notice Invalid: AO Failed to Specify Relevant Clause u/s 274/271 When Starting Penalty Proceedings.
October 23, 2015 Case Laws Service Tax AT

Service tax deposited under the wrong unit number can be adjusted between registered units without prohibition.
October 22, 2015 Case Laws Central Excise HC

Court Reviews Duty Abatement for Pan Masala Manufacturing; Alleged Violations of Rule 6(2) in Production Capacity Assessment.
October 22, 2015 Case Laws Customs HC

Customs House Agent's License Revoked for Malpractices; Court Upholds Decision to Protect National Interests.
October 22, 2015 Case Laws Customs AT

Hangers Excluded from Duty Drawback in Readymade Garments Export Case; Focus Remains on Garment Export.
October 22, 2015 Case Laws Income Tax HC

Court Grants Relief u/s 220(6) for Denied 12A Registration; 10% Deposit Required to Avoid Default.
October 22, 2015 Case Laws Income Tax AT

Interest on Disputed Damages Not Deductible in Business Income Calculations When Challenged in Court.
October 22, 2015 Case Laws Income Tax AT

Delhi High Court Reviews Enhanced Compensation and Interest Taxation for Mercantile System Assessee.
October 22, 2015 Case Laws Income Tax AT

Tax Authority Rejects Society's Mutuality Claim Due to Lack of Obligation to Refund Contributions to Members.
October 22, 2015 Case Laws Income Tax AT

Court Rejects Section 12AA Application; Society's Constitution Allows Funds Beyond Member Fees, No Mutuality Applied.
October 22, 2015 Case Laws Income Tax AT

Interest from EEFC and other bank deposits included in profits for Section 10B tax deduction eligibility.
October 22, 2015 Case Laws Income Tax AT

Section 50C of Income Tax Act does not apply to long-term capital gains from surrender of tenancy rights.
October 22, 2015 Case Laws Income Tax AT

India Branch's 20% Gross Profit Rate Unjustified; TPO Accepts Head Office's 8.81% Rate as Reasonable.
October 22, 2015 Case Laws Income Tax AT

Interest and Remuneration to Partners Allowable if Partnership Deed Submitted During Assessment u/s 184.
October 22, 2015 Case Laws Income Tax AT

CIT Revises Tax Assessment u/s 263; AO's Oversight in Section 143(3) Process Requires Correction for Accurate Taxation.
October 22, 2015 Case Laws Income Tax AT

Interest on Loan for Land Purchase is Revenue Expenditure if Land is Stock-in-Trade and Loan is Genuine.
October 22, 2015 Case Laws Income Tax AT

Expenditure Disallowance u/s 14A and Rule 8D: Cannot Be Capitalized After Being Disallowed for Exempt Income.
October 22, 2015 Case Laws Income Tax AT

Assessee Avoids Penalty u/s 271C for Non-Deduction of Tax After Proving Reasonable Cause u/s 273B.
October 22, 2015 Case Laws Income Tax AT

Taxpayer's Additional Income Qualifies for Deductions u/s 80IB(10) for Project-Related Earnings Confirmed by Court Ruling.
October 21, 2015 Case Laws Service Tax AT

CENVAT Credit on Service Tax for SIM Cards and Recharge Coupons Deemed Inadmissible for Business Auxiliary Service.
October 21, 2015 Case Laws Service Tax AT

High Court rules service tax on co-operative society's club membership fees unconstitutional, setting aside demands for payment.
October 21, 2015 Case Laws Service Tax AT

Extended Limitation Period Not Applicable Due to Belief of Acting as Pure Agent for Shipping Corporation of India.
October 21, 2015 Case Laws Service Tax AT

Commissioner (Appeals) Authority Upheld for VCES 2013 Service Tax Rejection Appeals: Statutory Compliance Reinforced.
October 21, 2015 Case Laws Central Excise HC

Court Criticizes Lack of Justification in Revenue-Neutral Valuation Case, Highlights Breach of Natural Justice Principles.
October 21, 2015 Case Laws Central Excise AT

Shareholding Alone Doesn't Establish Related Persons Under Central Excise; Same Pricing to All Buyers Maintains Value.
October 21, 2015 Case Laws Central Excise AT

Dispute Over Product Classification for Gulabari, Keora Water, and Shilajit Capsules Under Central Excise Exemptions Lacks Legal Basis.
October 21, 2015 Case Laws Central Excise AT

Burnt Lime Classification: Board's Circular and HSN Note Confirm CTH 25.05 for Limestone Burnt with Coal.
October 21, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed Despite Duty Documents Named for Sister Concern M/s. J.J. Polyplast, Daman, Without Invoices Issued.
October 21, 2015 Case Laws Central Excise AT

State Government Cannot Bypass Unjust Enrichment Doctrine for Refunds Under Central Excise Law.
October 21, 2015 Case Laws Central Excise AT

Refund of Interest Under Central Excise Act: Section 11B Does Not Bar Refund Claims for Assessees.
October 21, 2015 Case Laws Central Excise AT

Rule 10(3) Cenvat Credit Rules: No Prior Permission Needed for Credit Transfer on Ownership Change.
October 21, 2015 Case Laws Central Excise AT

No Timeframe for Receiving Export Proceeds; Duty Waiver Stands for Goods Cleared Under Bond or LUT.
October 21, 2015 Case Laws Central Excise AT

Inspection Cost Part of Assessable Value u/s 4 of Central Excise Act for Uninspected Goods by RITES.
October 21, 2015 Case Laws Customs HC

Court Rules Proactive Petitioners Shouldn't Be Denied Pre-Deposit Waivers; Vigilance Not a Basis for Dismissal.
October 21, 2015 Case Laws Customs SC

No Misdeclaration Found: Department Cannot Use Extended Limitation Period in Goods Declaration Case.
October 21, 2015 Case Laws Customs AT

Refund Approved: Government Price Control Under APM Regime Overrules Unjust Enrichment Bar.
October 21, 2015 Case Laws Customs AT

Duty Charged on Invoice Value or Quantity Received; Invoice Prevails Without Proof of Lesser Payment or Shore Tank Receipt.
October 21, 2015 Case Laws Companies Law HC

High Court Confirms Employees Can File Winding-Up Petition for Unpaid Wages, Overturning Previous Opinion in Khullar Case.
October 21, 2015 Case Laws Income Tax HC

Tax Authority Must Notify Taxpayers and Hold Hearings Before Using Section 245 for Coercive Recovery Actions.
October 21, 2015 Case Laws Income Tax HC

Tribunal Cannot Revoke Benefits or Enhance Assessment Granted by Assessing Officer.
October 21, 2015 Case Laws Income Tax HC

Liaison Office for Export Purchases Not a Permanent Establishment Under DTAA Article 5; Income Not Taxable in India.
October 21, 2015 Case Laws Income Tax HC

High Court Questions Reopening Tax Assessment for Cash Withdrawals u/s 147; Withdrawals Not Always Income Escaping Assessment.
October 21, 2015 Case Laws Income Tax AT

Section 68 Addition Overturned: Shareholder Companies Prove Financial Credibility in Subsequent Rounds, No Additions Imposed.
October 21, 2015 Case Laws Income Tax HC

Taxpayer Wins Exemption u/s 54 Despite Construction Delays Caused by Authorities' Clearance and Approvals.
October 21, 2015 Case Laws Income Tax AT

Court Upholds Use of TNMM for Transfer Pricing; Assessee's Margins Exceed Comparables in TP Study Report.
October 21, 2015 Notifications Income Tax

CBDT Introduces Rule 10CA for Arm's Length Price Calculation with Illustrations to Standardize Transfer Pricing Compliance.
October 20, 2015 Case Laws Income Tax HC

Tax Department Cannot Change Stance on Interest Income Classification After Prior Acceptance, Rules High Court.

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