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Highlights / Annotations / Catch Notes For December

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Showing 5851 to 5900 of 6668 Records

1 ....114 115 116 117118119 120 121 122........ 134

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.
December 19, 2013 Case Laws Central Excise SC

Revenue Entitled to Recover Wrongly Claimed MODVAT Credit with Interest from Respondents Once Improper Claim Established.
December 19, 2013 Case Laws Service Tax AT

Court Examines Applicability of Service Tax on Joint Development Agreements in Residential Complex Construction Projects.
December 19, 2013 Case Laws Service Tax AT

Packaging Paper Classified as Manufacturing, Not Service, Under Tax Rules; Stay Granted on Classification Decision.
December 19, 2013 Case Laws Income Tax AT

Expenditure for Issuing Shares to Expand Capital Base is Allowable u/s 35D of Income Tax Act.
December 19, 2013 Case Laws Income Tax AT

Loan as Deemed Dividend: Amount Limited to Company's Accumulated Profits Per Income Tax Regulations.
December 19, 2013 Case Laws Income Tax AT

Assessee's Subscription Fees from Cable Operators Not Income; Entitled to TDS Credit u/s 199.
December 19, 2013 Case Laws Income Tax AT

Second-hand machinery not used abroad by assessee; ineligible for deductions under IT Act Section 80IC(4).
December 19, 2013 Case Laws Income Tax AT

Charges for Amenities in Lease Agreements Count as Rent, Eligible for Deduction u/s 24(a) of Income Tax Act.
December 19, 2013 Case Laws Income Tax AT

Section 10A Deductions Must Precede Offsetting Non-Section 10A Unit Losses.
December 19, 2013 Case Laws Income Tax AT

Denial of Section 80IA Deduction for Insurance Claims, Empty Gunny Bags Sale, and Crane Hire Charges Explained.
December 19, 2013 Case Laws Income Tax AT

New Median Hoarding Expenses Partially Capitalized, Allowing Depreciation for Assessee's Income.
December 19, 2013 Case Laws Income Tax AT

Shree Jagannath Temple Office not liable for tax collection; not a "person" u/s 206(1C) of Income Tax Act.
December 19, 2013 Case Laws Income Tax AT

Depreciation Allowed on Fully Recognized Asset Costs u/s 11 of the Income Tax Act.
December 19, 2013 Case Laws Income Tax AT

Manufacturer Allowed Bad Debt Claim for Sedimentation Issues; Tax Authority Recognizes Financial Loss Under Tax Laws.
December 19, 2013 Case Laws VAT and Sales Tax HC

Goods in transit cannot be seized just for missing a Transit Declaration Form; it creates a rebuttable presumption.
December 18, 2013 Case Laws Central Excise AT

Cenvat Credit Rules 6(2) & 6(3) can't impose impossible obligations or penalize for unachievable duties.
December 18, 2013 Case Laws Central Excise AT

Importer Entitled to Cenvat Credit with Xerox Bill of Entry and Bank Certificate; Input Use Undisputed.
December 18, 2013 Case Laws Central Excise AT

Export Goods Tax-Free: No Taxes on Inputs for Manufacturing; Refund Claims and Cenvat Credit Must Be Honored.
December 18, 2013 Case Laws Central Excise AT

Demand for Duty on Waste and Scrap Barred by Limitation Due to Lack of Malafide Intent Notification.
December 18, 2013 Case Laws Central Excise AT

In determining the annual capacity of a stenter, the length of galleries should not be considered.
December 18, 2013 Case Laws Central Excise AT

Valuation of Rebuilt Grinding Rollers Must Follow Rule 8 Principles u/r 11 for Compliance with Excise Regulations.
December 18, 2013 Case Laws Central Excise AT

Rule 4(2)(b) Cenvat Credit: 50% Credit on Capital Goods Available Without Dutiability Condition.
December 18, 2013 Case Laws Service Tax AT

Court Rules CD-ROMs with Live Virtual Class Not Taxable as 'Commercial Training and Coaching'.
December 18, 2013 Case Laws Service Tax AT

Refund Eligibility for SEZ Services: Section 11B Claim Valid Despite Notification 09/2009-ST Filing.
December 18, 2013 Case Laws Service Tax AT

Carrier Fees in Business Auxiliary Services Subject to Service Tax, Confirms Recent Ruling Affecting Business Compliance.
December 18, 2013 Case Laws Service Tax AT

Court Denies Waiver of Pre-Deposit in Business Auxiliary Services Tax Case Lacking Comprehensive Financial Evidence.
December 18, 2013 Case Laws Service Tax AT

Electricity Charges Excluded from Assessable Value for Service Tax in Renting Immovable Properties.
December 18, 2013 Case Laws Service Tax AT

Delay Condoned for Late Receipt of Order-in-Original in Service Tax Case.
December 18, 2013 Case Laws Income Tax HC

Court Rules Finance Charges as Interest, Subject to Interest Tax Under Interest Tax Act, 1974.
December 18, 2013 Case Laws Income Tax HC

No Income Tax Addition on Notional Income Until Amount is Received by Assessee; Future Taxation Possible.
December 18, 2013 Case Laws Income Tax HC

Court Quashes CIT (Appeals) Notices for Overstepping Authority in Reopening Assessments Without Pending Appeals.
December 18, 2013 Case Laws Income Tax HC

Appeal Delay Excused with Rs. 25,000 Donation to Victoria Memorial School for Blind in Mumbai.

1 ....114 115 116 117118119 120 121 122........ 134

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