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Highlights / Annotations / Catch Notes For December of 2013

Home Highlights December December 2013 Year 2013

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Showing 101 to 150 of 418 Records

1 234 5 6 7........ 9

December 24, 2013 Case Laws Income Tax AT

Section 184(5) Blocks Salary Deductions if Assessee Fails Requirements u/s 144 of Income Tax Act.
December 24, 2013 Case Laws Income Tax AT

Appeal by Assessee Allowed u/s 248 for Denying Tax Deduction Liability by Commissioner of Income Tax (Appeals.
December 24, 2013 Case Laws Income Tax AT

Non-resident agent commission for services outside India not taxable as income doesn't arise within India.
December 24, 2013 Case Laws VAT and Sales Tax HC

Court Rules Procuring Orders Doesn't Make One a Purchaser in Inter-State Diesel Generator Sales Case.
December 23, 2013 Case Laws Service Tax AT

Public Sector Undertaking under Government Ministry can't be accused of tax evasion for seeking Finance Ministry's clarification.
December 23, 2013 Case Laws Central Excise AT

Court Grants Partial Stay on CENVAT Credit Issue for Non-Compliance with Rule 6(3A) of 2004 Regulations.
December 23, 2013 Case Laws Income Tax AT

Taxpayer's Receipt from Mother's Sister's Son Not a Tax-Exempt Gift u/s 56(2)(v) of Income Tax Act.
December 23, 2013 Case Laws Income Tax AT

Offshore Service Income Exempt from Taxation Due to DTAA, Overrides Section 9(1)(vii) of Income Tax Act.
December 23, 2013 Case Laws Income Tax AT

Charitable Trusts Retain Tax Exemption u/s 11 When Transferring Funds for Charitable Purposes; Section 80G Not Applicable.
December 23, 2013 Case Laws Income Tax AT

Assessee granted Section 11 benefit despite TDS non-deduction; 85% income used for Society's objectives.
December 23, 2013 Case Laws Income Tax AT

Assessing Officer Justifies Adding Entire Cash Deposits Due to Lack of Evidence, Applies 0.5% Profit Rate Instead.
December 23, 2013 Case Laws Income Tax AT

Agricultural Land Within Hyderabad Municipal Limits Not Exempt u/s 2(14) of Income Tax Act.
December 23, 2013 Case Laws Income Tax AT

Training Costs for Staff Considered Revenue Expenses in Business Operations.
December 23, 2013 Case Laws Income Tax AT

Denial of Section 80G Approval: Club of Masons' Mutuality Status Prevents Assessee-Trust from Qualifying as Independent Charity.
December 23, 2013 Case Laws Income Tax AT

Higher Depreciation on Windmills Allowed Despite Delayed Option u/r 5(1A) Proviso.
December 21, 2013 Case Laws Central Excise AT

Freight Charges Must Be Included in Assessable Value; Mislabeling as "Handling Charges" Doesn't Justify Deduction Denial.
December 21, 2013 Case Laws Central Excise AT

Adjudication Fails to Link Gift Item Recovery to Additional Consideration in Excisable Goods Sale.
December 21, 2013 Case Laws Central Excise AT

Duty Demand on Purified Water Control Samples Rejected Due to Lack of Evidence of Factory Removal.
December 21, 2013 Case Laws Service Tax HC

High Court Upholds Denial of CENVAT Credit for Outward Transportation of Goods, Reversing CESTAT Decision.
December 21, 2013 Case Laws Service Tax AT

Examining if outbound tour services classify as 'tour operator' service for service tax applicability under Indian law.
December 21, 2013 Case Laws Service Tax AT

Board's Clarification Letter Not an Order u/s 37B; Demand Based on It Set Aside.
December 21, 2013 Case Laws Service Tax AT

Appellant's Failure to Challenge 37-B Order Indicates Willful Evasion of Service Tax Payment Obligations.
December 21, 2013 Case Laws Service Tax AT

Franchise Agreement Involves Leasing Property for Caf'e Coffee Day; Business Auxiliary Services Demand Dismissed.
December 21, 2013 Case Laws Service Tax AT

Tax Responsibility u/s 66A Only Applies If Service Is Taxable Per Sections 66 and 65(105)(zzzx); Stay Granted.
December 21, 2013 Case Laws Customs AT

Appellant Qualifies for Duty Exemption Despite Delayed Installation of Capital Goods Under Notification No. 53/97-Cus.
December 21, 2013 Case Laws Income Tax AT

Tenancy Rights Not Intangible Assets for Tax; Depreciation Claims Not Allowed Under Current Tax Rules.
December 21, 2013 Case Laws Income Tax AT

Interest on Business Loans Deductible Under Income Tax Act Section 36(1)(iii); Section 37(1) Provisions Not Applicable.
December 21, 2013 Case Laws Income Tax AT

No Disallowance u/s 14A for Assessee's Dividend Income from Operating Ships under Chapter XII-G Provisions.
December 21, 2013 Case Laws Income Tax AT

Trust's Exemption Denied u/s 11; Decision Challenges Consistency Doctrine Amid Unchanged Circumstances.
December 21, 2013 Case Laws Income Tax AT

Surplus from members is non-taxable under mutuality, but bank interest is taxable.
December 20, 2013 Case Laws Central Excise AT

Cenvat credit denied due to lack of original bills; Xerox copies not valid u/r 9(1) of Cenvat Credit Rules.
December 20, 2013 Case Laws Central Excise AT

Excess Goods Without Intent to Conceal Do Not Trigger Penalties Due to Lack of Required Mens Rea.
December 20, 2013 Case Laws Central Excise AT

Obligation to Pay 8% Only on Final Products, Not Waste, from Common Inputs in Manufacturing Process.
December 20, 2013 Case Laws Central Excise AT

Cenvat Credit Eligibility Confirmed for Machinery Abrasion-Reducing Paste as Input per Standard Procedure.
December 20, 2013 Case Laws Service Tax AT

Stock-brokers win temporary relief as court stays demand on disputed "transaction charge" collected from clients.
December 20, 2013 Case Laws Service Tax AT

Interpretation of "Financial Lease" in Finance Act's Section 65(125)(zm) Guides Service Tax Application for Similar Entities.
December 20, 2013 Case Laws Service Tax AT

Stay Granted on Service Tax Demand for Baggage Transport: Part of Air Passenger Service, Not Separate.
December 20, 2013 Case Laws Service Tax AT

Stay Granted on Service Tax Abatement Eligibility for Insulation Services Using Mineral Wool or Gypsum Slabs.
December 20, 2013 Case Laws Income Tax AT

Tax Tribunal Confirms Transaction Valid Despite Canceled Agreements and Fund Appropriation; Assessee's Claims Rejected.
December 20, 2013 Case Laws Income Tax AT

Section 147 Assessment Validity in Question if AO Considers Late Return Non-Existent; Section 143(3) Proceedings Affected.
December 20, 2013 Case Laws Income Tax AT

Time Gap in Bank Transactions Insufficient to Reject Fund Sources, Says AO; Time Gaps Over One Month Explained.
December 20, 2013 Case Laws Income Tax AT

Can Revenue Question High Share Premiums by Zero-Balance Companies u/s 68? No Legal Prohibition Exists.
December 20, 2013 Case Laws Income Tax AT

Trust's 12AA Registration Valid Despite Profit, Must Comply with Sections 11, 12, and 12AA Provisions.
December 20, 2013 Case Laws Income Tax AT

Section 50C of Income Tax Act: Applies Only to Land, Building for Stamp Duty Valuation, Not Stock in Trade.
December 20, 2013 Case Laws Income Tax AT

Section 54 Exemption Partly Allowed: Legal Fees, Civil Work, Transfer Charges, and Improvement Costs Considered for New House Acquisition.
December 20, 2013 Case Laws Income Tax AT

Assessee's Fees Classified as "Professional Fees," Not "Salary," Indicating No Employer-Employee Relationship; Taxed as Professional Income.
December 20, 2013 Case Laws Income Tax AT

Income Tax Act Demand for Trading Liabilities u/ss 68 and 41(1) Deleted After Genuineness of Entities Questioned.
December 20, 2013 Case Laws Income Tax AT

Assessee Cleared of Wrongdoing: Commission Expenses Scrutiny Finds No Adverse Inference from Friends and Relatives Involvement.
December 20, 2013 Case Laws Income Tax AT

Accelerated Depreciation Approved for New Tractor Design from In-House R&D Efforts &D.
December 20, 2013 Case Laws VAT and Sales Tax HC

Gujarat High Court rules Section 38(2) VAT Act includes provisional assessment in refunds, impacting interest calculations.

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