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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 151 to 200 of 538 Records

1 2 345 6 7 8........ 11

November 21, 2015 Case Laws Income Tax AT

Assessee and BAPL's dealings are current accounts, not loans; Section 2(22)(e) on deemed dividends doesn't apply.
November 21, 2015 Case Laws Income Tax AT

Section 40(a)(ia) Disallowance Not Applicable: No Deduction Claimed for Payment Without Tax Deduction at Source.
November 21, 2015 Case Laws Indian Laws SC

Power Companies' Tax Exemption Withdrawn: Income Tax Liability Confirmed u/s 115JB of Income Tax Act.
November 21, 2015 Case Laws Income Tax SC

Supreme Court Clarifies Section 41: Benefit from Trading Liability Remission Essential for Income Tax Applicability.
November 21, 2015 Case Laws Income Tax AT

Assessee Wins: Court Allows Remuneration Payment to Retired Partner, Rejects AO's Interpretation of Partnership Deed Clause.
November 21, 2015 Case Laws Income Tax AT

Tax Revision u/s 263 Quashed: Initial Reduced Liability from Accounting Change Found Proper Despite Later Increases.
November 21, 2015 Case Laws Income Tax AT

Section 69B: Long-Term Capital Gain Tax Exemption Valid Despite Outstanding Payment in Swan Securities Case.
November 21, 2015 Case Laws Income Tax AT

Payments for Shrink-Wrap Software Classified as Royalties u/s 9(1)(vi), Requiring Tax Deduction per Section 195.
November 21, 2015 Case Laws Income Tax AT

Auditor's report or CA opinion can't shield against penalties under Income Tax Act Section 271(1)(c) for income concealment.
November 21, 2015 Case Laws Income Tax AT

Registration Denied u/ss 12AA(1)(b)(ii) & 80(G) for Organization Promoting Indian Cultural Heritage and Assisting the Needy.
November 21, 2015 Case Laws Income Tax AT

Corpus Donations Exempt u/s 11(1D); CIT(A) Rightly Deletes Addition Contested u/s 68.
November 21, 2015 Case Laws Income Tax AT

Sections 54 and 54EC of Income Tax Act Don't Apply to Short-Term Capital Gains from Asset Transfers.
November 20, 2015 Case Laws Service Tax AT

Refund Allowed for Double Payment of Service Tax; Period of Limitation Not Applicable in This Case.
November 20, 2015 Case Laws Service Tax AT

Board Circular on CENVAT Credit Conflicts with Input Service Definition, Sparking Interpretation Issues in Service Tax Laws.
November 20, 2015 Case Laws Service Tax AT

CENVAT Credit Allowed for Input Services in Stadium Construction Used for Rental Output Services.
November 20, 2015 Case Laws Service Tax AT

Partial Stay Granted on Service Tax Demand in Works Contract Case; Appellant May Have Preliminary Case on Several Issues.
November 20, 2015 Case Laws Service Tax AT

CENVAT Credit Valid for Air Travel Agent's Personnel Expenses, Despite Revenue's Argument on Company's Ability to Travel.
November 20, 2015 Case Laws Service Tax AT

Auction Proceeds from Abandoned Imported Goods Exempt from Service Tax; Not Considered Storage Charges.
November 20, 2015 Case Laws Central Excise SC

Legal Interpretation: "Primary Gold" Classification Affects Duty Exemption for Gold Bars Production Using Power.
November 20, 2015 Case Laws Central Excise AT

Extension Granted for Storing Finished Goods Outside Factory u/r 4(4) of Central Excise Rules, 2002.
November 20, 2015 Case Laws Central Excise HC

Court: Job Work Goods Sent to Principal Aren't "Exempted Final Products" u/r 6(4) of Cenvat Credit Rules.
November 20, 2015 Case Laws Central Excise AT

Refund Approved After Price Adjustment Due to Delayed Goods Delivery; Liquidated Damages Imposed by MTNL/BSNL/DoT.
November 20, 2015 Case Laws Customs AT

Case Remanded: Appellate Authority Must Evaluate Unjust Enrichment in Refund Transfer to Consumer Welfare Fund.
November 20, 2015 Case Laws Customs AT

Refund Denied for Supervision Charges When Not Due; No Liability Without Justification for Collection.
November 20, 2015 Case Laws VAT and Sales Tax HC

DTA to SEZ supplies are not export sales under CST Act Section 5(1); VAT applies without specific exemption.
November 20, 2015 Case Laws VAT and Sales Tax HC

Goods to SEZ Not Deemed Export Under CST Act Section 5(1), Subject to VAT, Rules High Court.
November 20, 2015 Case Laws VAT and Sales Tax HC

Court Rules Against Automatic Penalty for Duty Evasion in Genuine Dispute under Rajasthan Value Added Tax.
November 20, 2015 Case Laws VAT and Sales Tax HC

High Court rules check post officers can't assess transaction nature u/s 14-B(6)(i); reserved for regular proceedings.
November 20, 2015 Case Laws Income Tax HC

Court Rules Prosecution Valid Despite Ongoing Penalty Proceedings in Income Concealment Case; Not Automatically Nullified.
November 20, 2015 Case Laws Income Tax AT

Taxpayer Claims Must Be Filed in Original or Revised Returns for Section 43B Interest Relief Consideration by AO.
November 20, 2015 Case Laws Income Tax AT

Nagrijuli Tea Estate Sale Classified as Split, Not Slump Sale; No Capital Gains Tax u/s 2(42C) & 50B.
November 20, 2015 Case Laws Income Tax AT

Shrink-wrap software payments classified as royalties u/s 9(1)(vi) and Article 12 of Indo-Ireland DTAA; tax deduction required.
November 20, 2015 Case Laws Income Tax AT

Assessment Deemed Illegal: Section 143(2) Notice Dispatched Too Late for Same-Day Service on Last Permissible Day.
November 20, 2015 Case Laws Income Tax AT

Section 40(a)(i) does not bar depreciation claims u/s 32 for non-deduction of tax at source.
November 20, 2015 Case Laws Wealth-tax AT

Wealth Tax Exemption Upheld: Plot Under Construction Qualifies as House u/s 5(1)(vi) of Wealth-tax Act.
November 19, 2015 Case Laws Income Tax AT

ESOP Expenses Allowed as Deduction for Business Income Calculation, Previously Disallowed as Revenue Expenditure by Tax Authority.
November 19, 2015 Case Laws Income Tax SC

Interest Tax Act Excludes Interest on Defaults for Discounted Bills of Exchange from Taxable Events Compared to Income Tax Act.
November 19, 2015 Case Laws Income Tax AT

Premium for 99-Year Leasehold Rights Not Considered Rent u/s 194I; No TDS Required.
November 19, 2015 Case Laws Income Tax HC

Revenue Must Apply Law Uniformly in Appeals, No Selective Targeting of Assessees Allowed.
November 19, 2015 Case Laws Income Tax AT

SIM Card Sales: No TDS u/s 194H; Relationship is Principal to Principal, Not Principal to Agent.
November 19, 2015 Case Laws Income Tax AT

Director's Unsecured Loan to Assessee Lacks Proof of Creditworthiness, Confirmed Addition u/s 68 of Income Tax Act.
November 19, 2015 Case Laws VAT and Sales Tax HC

KVAT Act and Rule 112C (1) provide concessional tax rates for dealers supplying goods to Lakshadweep Administration.
November 19, 2015 Case Laws Service Tax HC

Service Tax on Educational Institutions: Profit Motive Crucial for Construction Services Taxation Decision.
November 19, 2015 Case Laws Service Tax HC

Taxpayer Entitled to CENVAT Credit Even if Tax Paid by Mistake; Utilization Deemed Legal Under Current Provisions.
November 19, 2015 Case Laws Service Tax HC

High Court clarifies Rule 5A: Audit teams can access documents but cannot conduct on-site audits at premises.
November 19, 2015 Case Laws Service Tax AT

Contract Carriage Services Not Classified as "Tour Operators" Post-September 2004, No Service Tax Applicable.
November 19, 2015 Case Laws Service Tax AT

Fleet Taxi Agreements Exempt from Service Tax Under Supply of Tangible Goods Category.
November 19, 2015 Case Laws Central Excise SC

Supreme Court Rules: Motor Vehicle Hinges and Handles Classified by Commercial Identity, Not Function, Under Heading 8302.00 vs. 8708.00.
November 19, 2015 Case Laws Central Excise AT

Goods Cleared Under CT-2 Certificate for Export; No Obligation to Reverse CENVAT Credit for Packing Use.
November 19, 2015 Case Laws Customs AT

Appellant's Repair Activities Ineligible for Concessional Duty; Duty Demand Confirmed u/s 28.

1 2 345 6 7 8........ 11

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