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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 251 to 300 of 538 Records

1 ....2 3 4 567 8 9 10........ 11

November 14, 2015 Case Laws Income Tax AT

Tribunal Rules Payment as License Fee, Not Capital Asset Acquisition; Classified as Revenue Expenditure Under Agreement.
November 14, 2015 Case Laws Income Tax AT

Maintenance Charges Excluded from Rental Income for Tax Purposes: Assessee's Case Highlights Separate Treatment.
November 14, 2015 Case Laws Income Tax AT

Reopening Assessment u/s 147 Invalid Due to Lack of Substantial Reason or Relevant Material.
November 14, 2015 Case Laws Income Tax AT

Section 195 Exemption: Commission Payments to Non-Resident Indians Not Taxable, No Disallowance u/s 40(a)(i.
November 14, 2015 Case Laws Income Tax AT

Assessee's VAT Payable Disallowed u/s 43B Due to Lack of Rejection Proof from Sales Tax Department.
November 14, 2015 Case Laws Income Tax AT

Approval Renewal u/s 80G(5)(vi) Shouldn't Be Denied If Facts Remain Unchanged From Previous Approval.
November 14, 2015 Case Laws Income Tax AT

Assessing Officer Estimates Taxpayer's Income from Agricultural Land; No Penalty Imposed u/s 271(1)(c.
November 14, 2015 Case Laws Central Excise AT

Charging and Lathe Machines Qualify as Capital Goods for MODVAT Credit Under Central Excise Rules.
November 14, 2015 Case Laws Central Excise AT

Duty Demand Requires Concrete Evidence of Clandestine Removal; Non-Maintenance of Records Insufficient for Confirmation.
November 14, 2015 Case Laws Central Excise HC

Settlement Commission Decision Upheld: Appellants Can't Contest Penalty After Accepting Immunity Under the Act.
November 14, 2015 Case Laws Central Excise SC

Supreme Court Upholds Exclusion of Interest, Depreciation, Profit Margin in Cost of Production Under CAS-4 for Excise Valuation.
November 14, 2015 Case Laws Central Excise SC

Supreme Court Rules Industrial Dust from Brass and Copper Manufacturing Not Marketable, Exempt from Central Excise Duty.
November 14, 2015 Case Laws Central Excise AT

CENVAT Credit Approved for Input Services on Calendars and Greeting Cards Used in Sales Promotion Activities.
November 14, 2015 Case Laws Central Excise AT

Demand u/s 11D for Excise Duty Collection Challenged and Set Aside Due to Non-Compliance with Basic Requirements.
November 14, 2015 Case Laws Service Tax AT

Service Tax Demand on Jewelry Appraiser's Commission Payments Overturned; Not Classified as Testing or Certification Charges.
November 14, 2015 Case Laws Service Tax AT

Company Denied 67% Service Tax Abatement Due to MODVAT Credit Reversal Under Notifications 15/2004-ST, 19/2005-ST, 1/2006-ST.
November 14, 2015 Case Laws Service Tax AT

Refund Claim Denied: Payment Acknowledged but Documents Missing, Department's Argument Invalid.
November 14, 2015 Case Laws Service Tax AT

Refund Claim Denied: Unjust Enrichment Applies After Service Tax Liability Recalculation and Settlement.
November 14, 2015 Case Laws Service Tax AT

Court Rules Tour Operators Can Avail Abatement and CENVAT Credit Under Notifications 2/2004 and 01/2006-ST.
November 14, 2015 Case Laws Service Tax AT

Stay Granted on Service Tax Adjustment Case Pending Final Hearing: Short Paid vs. Excess Paid Analysis Underway.
November 13, 2015 Case Laws Income Tax HC

Court Rules Against Department's Attempt to Offset Taxpayer Refund with Later Demands; Emphasizes Fairness in Tax Refunds.
November 13, 2015 Case Laws Income Tax HC

Tax Year Stands Alone: Previous Year's Outcome Doesn't Guarantee Current Benefits, Each Year Assessed Independently.
November 13, 2015 Case Laws Income Tax HC

Notice u/s 201 for FY 2007-2008 declared invalid due to time-bar; issued past the deadline.
November 13, 2015 Case Laws Income Tax AT

Protective Assessment Invalidated as AO Confirms Payment by M/s Om Metal; CIT(A) Deletes Protective Addition.
November 13, 2015 Case Laws Income Tax AT

No Penalty for Fertilizer Business Due to Monsoon Impact u/ss 271D & 271E of Income Tax Act.
November 13, 2015 Case Laws Income Tax AT

Deductions for House Property Income: Standard Deduction & Interest on Borrowed Capital u/ss 24(a) & 24(b).
November 13, 2015 Case Laws Income Tax AT

Penalty u/s 271(1)(c): Rental Income Addition Doesn't Automatically Justify Penalty; Assessment and Penalty Proceedings Are Separate.
November 13, 2015 Case Laws Income Tax AT

Reassessment Proceedings Allowed u/s 147 Despite Prior Intimation u/s 143(1), No Block by Section 143(3) Steps.
November 13, 2015 Case Laws Income Tax AT

Exemption Denial u/ss 10A & 10B IT Act: Disallowed Provisions to Count as Business Profit for Deductions.
November 13, 2015 Case Laws Service Tax AT

Claim Denied: Appellant Cannot Recover Rs. 3 Lakhs Due to Unjust Enrichment Doctrine, Already Recovered from Customers.
November 13, 2015 Case Laws Service Tax AT

Service Tax Dispute: Advertisement Agency Service Reclassified as "Sale of Space or Time for Advertisement Service.
November 13, 2015 Case Laws Central Excise AT

CENVAT Credit Utilization: No Penalty Imposed for Excess Withdrawal as Funds Remain Available for Future Payments.
November 13, 2015 Case Laws Central Excise AT

Export Duty-Free Inputs: Demand Dismissed as Appellants Prove Export Through EOU Successfully.
November 13, 2015 Case Laws Central Excise AT

CENVAT Credit Denial Contested: Locomotive Activities Linked to Manufacturing Process, Qualifying as Input for Benefits.
November 13, 2015 Case Laws Customs AT

Court Upholds Rs. 10 Lakhs Penalty for Illegally Selling Duty-Free Diamonds and Gold Domestically Instead of Exporting.
November 13, 2015 News Indian Laws

Swachh Bharat Cess: Calculate on Abated Value of Taxable Services, Applicable Under Reverse Charge Mechanism.
November 13, 2015 Case Laws Customs AT

Penalty for Misdeclaration u/s 114AA Overturned; Importers Not Liable for Shipper's Mistake.
November 13, 2015 Case Laws Customs AT

Fraudulent Duty Drawback Claims Case Exposes Revenue's Delay in Handwriting Verification Despite Clear Forgery Evidence.
November 11, 2015 Case Laws Service Tax AT

Service Tax Penalty Waived u/s 80 Due to Reasonable Cause Despite Initial Suppression of Facts Claim.
November 11, 2015 Case Laws Service Tax AT

Penalty Waived for Appellant in Service Tax Case; Consultant's Fraud Cited u/s 78, No Malafide Intent Found.
November 11, 2015 Case Laws Service Tax AT

No Penalty u/s 76 if Service Tax and Interest Paid Before Show Cause Notice Issuance.
November 11, 2015 Case Laws Central Excise AT

Demand for Duty on Die Development Charges Deemed Unsustainable Due to Separate Recovery via Debit Note.
November 11, 2015 Case Laws Central Excise AT

CENVAT Credit Issue Clarified: Duty Liability Rests with Job-Worker, Not Appellant, Regardless of Input Material Ownership.
November 11, 2015 Case Laws Central Excise AT

CENVAT Credit Valid Despite M/s. JOPL's Non-compliance with CBEC Manual and 2005 Instructions.
November 11, 2015 Case Laws Customs AT

Customs Officers Can Invoke Sections 113(d) & 114 of Customs Act, 1962 for DEPB Scheme Export Violations.
November 11, 2015 Case Laws Customs AT

Court Rules CHA License Revocation Too Harsh; Punishment Must Fit Offense Severity.
November 11, 2015 Case Laws Income Tax HC

Assessee Faces Penalty u/s 271(1)(c) for Concealing Income and Under-Declaring Receipts.
November 11, 2015 Case Laws Income Tax AT

Assessing Officer Rules Individual Not a Working Partner Under Explanation 4, Section 40(b) of Income Tax Act.
November 11, 2015 Case Laws Income Tax AT

Deduction u/s 54EC Allowed for Short-Term Capital Gains on Depreciable Assets, Including Shops, Per Section 50.
November 11, 2015 Case Laws Income Tax AT

Securities Sale Loss Valid: Section 94(7) Conditions Not Met, Dividend Income Loss Stands.

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