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Highlights / Annotations / Catch Notes For December of 2013

Home Highlights December December 2013 Year 2013

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Showing 51 to 100 of 418 Records

123 4 5 6........ 9

December 28, 2013 Case Laws Customs AT

Refund Approved as Import Duty Not Recovered from Buyers, Unjust Enrichment Rule Not Applicable.
December 28, 2013 Case Laws Income Tax HC

Separate Taxation for Polymer Division and Gujarat Land Sale: Capital Loss and Profit Cannot Offset Each Other.
December 28, 2013 Case Laws Income Tax HC

High Court Confirms Penalty u/s 271(1)(c) for False Refund Claim and Encashment by Assessee.
December 28, 2013 Case Laws Income Tax HC

High Court examines if industrial alcohol qualifies as "other alcoholic spirit" for tax deductions u/s 80I, Schedule 11.
December 28, 2013 Case Laws Income Tax HC

Taxpayer Not Liable for Interest on Late Tax Payment Due to TDS Credit Correction u/s 154.
December 28, 2013 Case Laws Income Tax HC

Court Rules Director Remuneration Non-Deductible u/s 16 Due to Lack of Employer-Employee Relationship.
December 28, 2013 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Challenged: Flawed Decision on Trust or Beneficiary Taxation Considered u/s 61(1).
December 28, 2013 Case Laws VAT and Sales Tax HC

High Court Rules Dyeing Process as Sale of Goods for Sales Tax, Overturns Tribunal Decision.
December 27, 2013 Case Laws Service Tax AT

Court Rules Pre-Tax Services Not Included in Taxable Value If Payment Received After Tax Implementation.
December 27, 2013 Case Laws Customs AT

Anti-dumping duty on NTCF imports from China upheld; appellants denied refund due to unchallenged sunset review findings.
December 27, 2013 Case Laws Income Tax HC

High Court: Section 147 Reassessment Needs More Than DVO Report; Additional Evidence Required for Validity.
December 27, 2013 Case Laws Income Tax HC

Interest from Fixed Deposit Receipts is not business income; AO correctly disallows Section 32AB deductions, categorizing it as other income.
December 27, 2013 Case Laws Income Tax HC

High Court Allows Reassessment u/s 147 Based on Audit Report; No Jurisdictional Error by Assessing Officer Found.
December 27, 2013 Case Laws Income Tax HC

Tribunal's Unreasoned Order Challenged: Emphasizing the Need for Well-Reasoned Judicial Decisions in Income Tax Cases.
December 27, 2013 Case Laws Income Tax HC

Court Reviews 80G Exemption Renewal: No Fund Misuse Found, Hospital Yet to Start, Funds in Fixed Deposit.
December 26, 2013 Case Laws Central Excise AT

Assessee Entitled to Refund of Unutilized Cenvat Credit for Exports Under Bond Per Rule 5, Cenvat Credit Rules 2004.
December 26, 2013 Case Laws Income Tax HC

High Court Expunges Adverse Remarks Against Chartered Accountant from Tribunal's Order Sheet.
December 26, 2013 Case Laws Income Tax HC

Payments for TV rights are royalties, but a 99-year transfer is a sale, not a royalty.
December 26, 2013 Case Laws Income Tax HC

Explicit Instructions Required for Penalty Proceedings in Assessment Orders; Optional Actions by ITO Do Not Qualify as 'Direction'.
December 26, 2013 Case Laws Income Tax HC

Polishing Rough Granites Qualifies as Manufacturing u/s 10B, Eligible for Tax Exemption.
December 26, 2013 Case Laws Income Tax HC

Court Rules Loss u/s 10-B Can Offset Business Profits Earned by Assessee.
December 26, 2013 Case Laws Income Tax HC

Foreign Exchange Rate Fluctuations: Deductibility of Additional Liability under Income Tax Act Section 43A Examined.
December 26, 2013 Case Laws Income Tax HC

Interest on State Grant FDRs Not Taxable When Kept as Directed by Government Guidelines.
December 26, 2013 Case Laws Income Tax HC

High Court Upholds ITAT Decision Allowing 10% Deduction for Self-Supervision Charges in Construction Costs for Tax Purposes.
December 26, 2013 Case Laws Income Tax AT

Trust Denied 12A Registration: Activities Only Benefit Members, Not the Public, Failing Public Benefit Requirement.
December 26, 2013 Case Laws VAT and Sales Tax HC

Court Rules Reallocation Endorsement Does Not Qualify Sale as Interstate for Tax Purposes u/s 3(a.
December 25, 2013 Case Laws Income Tax HC

Rental Income Reported as Business Income Valid; Not Engaged in Leasing Business for Complex Construction.
December 25, 2013 Case Laws Income Tax HC

High Court confirms ex parte assessment u/s 144 despite delayed special audit due to assessee's non-cooperation.
December 25, 2013 Case Laws Income Tax HC

Payment for Cold Storage Sale Not a Loan or Dividend if MOU Cancels Deal u/s 2(22)(e) Income Tax Act.
December 25, 2013 Case Laws Income Tax AT

Conversion and parking charges to government are revenue expenditures, not capital; classified as levies or taxes.
December 24, 2013 Case Laws Central Excise AT

Appeal Against Demand Considered Protest: Assessee May Get Refund Despite Statute of Limitations if Appeal Succeeds.
December 24, 2013 Case Laws Central Excise AT

CENVAT Credit Eligibility for 'Rails' under Cenvat Credit Rules 2004: Capital Goods or Inputs? Partial Stay Granted.
December 24, 2013 Case Laws Service Tax AT

Appellant's Services for Mother Vessels Classified as 'Supply of Tangible Goods,' Not 'Storage and Warehousing' for Tax Purposes.
December 24, 2013 Case Laws Service Tax AT

Leases Without Asset Transfer or Ownership Risks Are Not Financial Leases in Banking.
December 24, 2013 Case Laws Service Tax AT

Service Tax Under Reverse Charge Deemed Revenue Neutral; Allegation of Suppression Found Unsustainable.
December 24, 2013 Case Laws Service Tax AT

Appellate Authority Partially Waives Penalty for Service Tax Non-Payment u/s 80 of Finance Act, 1994.
December 24, 2013 Case Laws Customs AT

Second-Hand Car Valuation Must Reflect New Car Price Minus 15% VAT Exclusion.
December 24, 2013 Case Laws Customs AT

Royalty Fees Excluded from Valuation of Imported Goods; Applicable Only to Locally Manufactured and Sold Items in India.
December 24, 2013 Case Laws Income Tax AAR

Filing Tax Returns Doesn't Bar Advance Ruling Applications, Says AAR u/s 245R(2.
December 24, 2013 Case Laws Income Tax AAR

Payments for 'Wipe Out' production services abroad not taxable under Income Tax Act section 9(1)(i), AAR rules.
December 24, 2013 Case Laws Income Tax HC

Section 153A Proceedings Valid Without Panchnamas Post-Search u/s 132; Search Validity Unaffected.
December 24, 2013 Case Laws Income Tax HC

Variable License Fee: Capital or Revenue Expenditure? Section 35ABB Clarifies Deduction Eligibility Under Income Tax Act.
December 24, 2013 Case Laws Income Tax AT

Cash Payments for Land Purchase Covered u/s 40A(3), Rule 6DD(h) Exemption in Income Tax.
December 24, 2013 Case Laws Income Tax AT

Section 147 Reassessment Not Justified by Block Assessment Rejection: Insufficient Grounds for Automatic Validity.
December 24, 2013 Case Laws Income Tax AT

Mutual Funds as Trust Beneficiaries: Income Taxable in Assessee's Hands u/s 161(1A) Ruling.
December 24, 2013 Case Laws Income Tax AT

Penalty Confirmed for Not Auditing Accounts by Deadline, No Reasonable Cause Provided, Section 271B Applied.
December 24, 2013 Case Laws Income Tax AT

Inland Haulage Charges Income Exempt from Tax Under DTAA; Closely Linked to Direct Ship Operations.
December 24, 2013 Case Laws Income Tax AT

Tax at 12.5% under Article 11(2) of DTAA includes surcharge and education cess.
December 24, 2013 Case Laws Income Tax AT

Assessment Invalid for Amalgamated Company Under Companies Act Sections 391 & 394; Section 292B Not Applicable.
December 24, 2013 Case Laws Income Tax AT

Section 55(2) Amendment: Legal Recognition of "Tenancy Rights" Now Requires Qualification Check for Assessee's Property Rights.

123 4 5 6........ 9

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