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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 401 to 450 of 538 Records

1 ....5 6 7 8910 11

November 6, 2015 Case Laws Service Tax AT

Intellectual Property Rights not recognized by Indian law are exempt from taxation under Intellectual Property Right Services.
November 6, 2015 Case Laws Service Tax AT

Show Cause Notice Error: Intellectual Property Service Misclassified as Continuous Due to Payment Schedule, Not Service Duration.
November 6, 2015 Case Laws Service Tax AT

Refund Denial Overturned: Authorization Letter Missing Authorized Signatory's Signature Ruled Unjustified Despite Director's Signature Present.
November 6, 2015 Case Laws Service Tax AT

Refund Claim Valid Despite Authorization Letter Omission if Signatures Uncontested; Technical Defect Can Be Rectified.
November 6, 2015 Case Laws Service Tax AT

CENVAT Credit Allowed for Service Tax Distribution Before April 1, 2008, Despite Unregistered Period.
November 6, 2015 Case Laws Service Tax AT

Revenue Officers Cannot Contest Board's Circular in Vegetable Processing Case Involving Appellant's Client.
November 6, 2015 Case Laws Service Tax AT

Vegetable and fruit packing for clients considered agricultural activity, exempt from service tax under current regulations.
November 6, 2015 Case Laws Service Tax AT

Car Dealers' Target Incentive Scheme Exempt from Service Tax under Business Auxiliary Services Ruling.
November 6, 2015 Case Laws Service Tax AT

Service Tax Not Applicable on Franchise Services Before June 16, 2005; Franchisee Restrictions Clarified.
November 5, 2015 Case Laws Service Tax AT

Foreign Sports Bodies' Services Taxable Since 2006, But Sports Event Sponsorship Exempt from Taxation.
November 5, 2015 Case Laws Service Tax AT

Refund Approved for Unutilized CENVAT Credit on Export Services to US Entity, Despite Research Conducted in India.
November 5, 2015 Case Laws Service Tax AT

Refund Approved for Sole Proprietorship: No Service Tax on Bauxite Ore Transport by Goods Transport Agency.
November 5, 2015 Case Laws Service Tax AT

Court Rules Against Extended Limitation for CBE&C's Delayed Clarification on Residential Complex Service Case &C.
November 5, 2015 Case Laws Service Tax AT

Court Rules in Favor of Exporter: Refund of Unutilized Cenvat Credit for Input Services Approved.
November 5, 2015 Case Laws Central Excise AT

Appellant's Confession Stands: Retraction Deemed Inconsequential Without Duress Inquiry in Clandestine Goods Case.
November 5, 2015 Case Laws Central Excise AT

Assessees can choose full or partial exemption with CENVAT Credit; not required to pay duty under Serial No. 90.
November 5, 2015 Case Laws Central Excise AT

Delayed Show-Cause Notice by Revenue: Four-Year Wait Over CENVAT Credit on Debit Notes Without Document Verification.
November 5, 2015 Case Laws Central Excise AT

Refund Denial Challenged: Commissioner Failed to Consider Accountant Certificate and Balance Sheet u/s 11B.
November 5, 2015 Case Laws Central Excise AT

CENVAT Credit Granted: Books Show Payment, Despite Invoices Listing Job Worker Details.
November 5, 2015 Case Laws Central Excise AT

Court Rules Against Interest Demand on Differential Duty in Price Escalation Clause Dispute; Conflicting Decisions Noted.
November 5, 2015 Case Laws Central Excise AT

Duty Demand Time-Barred: 2011 Notice Invalid Due to 2006 Disclosure; No Suppression or Misstatement Proven.
November 5, 2015 Case Laws Income Tax HC

High Court Rules Tribunal Erred in Deleting Disallowances on Late Employee Fund Contributions u/s 36(1)(va.
November 5, 2015 Case Laws Income Tax AT

CUP Method Deemed Best for Arm's Length Price in Transfer Pricing Case; Party Must Provide Independent Study Evidence.
November 5, 2015 Case Laws Income Tax AT

Transactional Net Margin Method Becomes Default for Transfer Pricing Adjustments Due to Ease and Reliability Over Other Methods.
November 5, 2015 Case Laws Income Tax AT

Section 271(1)(c) Penalty Not Applicable for Presumed Lump-Sum Wage Disallowance Under Income Tax Act.
November 5, 2015 Case Laws Income Tax AT

Court Reviews Tax Liability u/ss 68 and 41(1); No Evidence of Liability Remission Found for Assessee.
November 5, 2015 Case Laws Income Tax AT

Unsecured Loans Deemed Unexplained Cash Credit u/s 68 Due to Lack of Creditor Creditworthiness Evidence.
November 5, 2015 Case Laws Companies Law HC

Secured Creditor Rights Unaffected by Director's Deed in Winding-Up; Workmen's Claims Retain Pari Passu Charge Rights.
November 5, 2015 Case Laws VAT and Sales Tax HC

Sales Tax Refund Denied: Price Adjustment Post-Delivery Does Not Qualify as Discount or Reduction Under Legal Standards.
November 5, 2015 Case Laws VAT and Sales Tax HC

High Court Upholds Constitutionality of Vehicle Confiscation u/s 49 of KVAT Act, Valid Without Sale or Purchase Involvement.
November 5, 2015 Case Laws Customs HC

Understanding 'Suspension' in CHA License: Key Differences Between Regulation 20 (Inquiry) and Regulation 22 (Penalty) Explained.
November 5, 2015 Case Laws Customs AT

Goods Valuation Enhanced Without Show Cause Notice; Accepted by Party and Duty Paid, No Burden on Department to Prove Incorrectness.
November 4, 2015 Case Laws Income Tax AT

Assessing Officer's reasons for reopening assessment do not meet Section 147 requirements; courts interpret differently.
November 4, 2015 Case Laws Income Tax HC

High Court Imposes Penalty on Assessee for False Construction Cost Claim u/s 271(1)(c) of Income Tax Act.
November 4, 2015 Case Laws Income Tax HC

Section 145: Overdue Charges Taxed on Cash Receipt Basis, Not Accrual, Due to Uncertainty in Recovery.
November 4, 2015 Case Laws Income Tax AT

Units with under 100M investment qualify for automatic route; Director of STPI approval enough for Sec 10B exemption.
November 4, 2015 Case Laws Income Tax AT

Exemption Denied u/ss 11 & 12; Consider Section 12A(2) Retrospective for Pending Assessments per Finance Act 2014.
November 4, 2015 Case Laws Income Tax AT

Reassessment of Company Amalgamation Violates Tax Law Due to Improper Change of Opinion, Documents Reveal.
November 4, 2015 Case Laws Income Tax AT

No Penalty u/s 271C for Failure to Deduct TDS if Assessee Acted in Good Faith and Genuine Belief.
November 4, 2015 Case Laws Income Tax AT

Trust's Exemption Under Income Tax Act Upheld: Valid Despite One Incompetent Trustee, Other Trustees Ensure Legality.
November 4, 2015 Case Laws Income Tax AT

Land Sale Deemed Incidental to Assessee's Objectives; Section 2(15) Proviso Inapplicable; Section 11 Benefits Retained.
November 4, 2015 Case Laws Income Tax AT

No Tax Deduction Needed for Seconded Employees: No Interest Imposed u/s 201(1A) per Ruling on Section 40(a)(ia).
November 4, 2015 Case Laws Income Tax AT

Business Expenditure Disallowance u/s 37 for KYC Fines and Margin Shortfall Overturned; Expenses Allowed.
November 4, 2015 Case Laws Income Tax AT

Section 271AAA Penalty Blocks Imposition of Penalty u/s 271(1)(c) in Assessment Order.
November 4, 2015 Case Laws Income Tax AT

Government Divisions Clash on CO2 Transport Charges: Excise Duty vs. Section 80-IB Benefits. Tax Treatment Inconsistency Highlighted.
November 4, 2015 Case Laws Companies Law HC

Winding Up Petition Not a Tool for Debt Recovery or Pressuring Solvent Companies Over Disputed Debts.
November 4, 2015 Case Laws VAT and Sales Tax HC

Court Rules No VAT on E-commerce Platforms; Sellers Responsible for Tax on Virtual Shop Transactions.
November 4, 2015 Case Laws VAT and Sales Tax HC

High Court Rules on Disputed Entry Tax Liability and Interest under U.P. Act 2007, Sections 8(1) and 33(2).
November 4, 2015 Case Laws Customs SC

Supreme Court Rules Improper Reduction of Redemption Fine in Section 45 Customs Act Violation Case.
November 4, 2015 Case Laws Customs SC

100% EOU Gains Exemption on Imported Capital Goods for Manufacturing Unit Construction for Export Production.

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