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Highlights / Annotations / Catch Notes For December

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Showing 6101 to 6150 of 6668 Records

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December 5, 2013 Case Laws Income Tax AT

Taxpayer's Shed Deemed Business Asset, Section 23(1) Not Applicable, No Notional Rent Income Calculated.
December 5, 2013 Case Laws Income Tax AT

Premature sales tax payment is a capital receipt but not favorable for book profit u/s 115JB.
December 5, 2013 Case Laws Income Tax AT

Advertising Agency Penalized for Not Complying with TDS on Sub-Contractor Payments u/s 194C of Income Tax Act.
December 5, 2013 Case Laws Service Tax AT

Refund Claim Rejected, But Credit Refund from Past Period Allowed in Later Quarters Per Notification No. 5/2006.
December 5, 2013 Case Laws Service Tax AT

Rule 9 (1) Treats 'Invoice' and 'Supplementary Invoice' Equally in Service Tax Payment Obligations.
December 5, 2013 Case Laws Service Tax AT

Sales Tax Not Included in Service Tax Calculation for Composite Contracts; Stay Granted.
December 5, 2013 Case Laws Service Tax AT

Exemption for Commercial Coaching Services Includes More Than Just Standard Textbooks, Broad Application Confirmed with Stay Granted.
December 5, 2013 Case Laws Customs AT

Xanthan Gum correctly classified under Heading No. 39.13 as a natural polymer, not under Heading No. 13.01.
December 5, 2013 Case Laws Central Excise AT

Revenue Department Cannot Alter Excise Exemption Benefits by Imposing New Conditions Like End-Use Certificates.
December 5, 2013 Case Laws Central Excise AT

Bailing Slips Alone Insufficient for Proving Clandestine Removal in Central Excise Case Without Independent Evidence.
December 5, 2013 Case Laws Central Excise AT

Credit Allowed for Sulphur Recovery Units as Capital Goods in High-Speed Diesel Production Process.
December 5, 2013 Case Laws Central Excise AT

Pre-delivery inspection and free after-sales services costs by dealers excluded from vehicle assessable value for tax purposes.
December 3, 2013 Case Laws Income Tax AT

Printing Product Catalogue: Not a Works Contract, No TDS u/s 194C of Income Tax Act.
December 3, 2013 Case Laws Income Tax AT

Whole-Time Director's Remuneration Considered Salary u/s 17(1)(iv) of Income Tax Act.
December 3, 2013 Case Laws Income Tax AT

Separate Accounting for Land Transactions in Civil Contract Works: Income Estimated at 8.
December 2, 2013 Case Laws Central Excise AT

SSI Exemption Valuation Adjusted: Inputs with Exemption No Longer Added to Aggregate Value Determination.
December 2, 2013 Case Laws Central Excise AT

Copper Bronze Castings Classified Under Heading 7419.91, Not Submersible Pump Parts Under Sub-heading 8413.99, Per Central Excise Laws.
December 2, 2013 Case Laws Central Excise AT

Court Rules Longer Limitation Period Unavailable Due to Revenue's Prior Knowledge; Order Set Aside.
December 2, 2013 Case Laws Central Excise AT

Tribunal's Decision on Interest for Excess Cenvat Credit Final; No Benefit from Later Supreme Court Ruling.
December 2, 2013 Case Laws Central Excise AT

Dispute Over Including Third-Party ESS Test Costs in Transaction Value for Duty Refund Claim.
December 2, 2013 Case Laws Central Excise AT

Eligibility for SSI Exemption under Notification No. 08/2003: Clarifying Clearance Limits for Refined Oils and Soap Duties.
December 2, 2013 Case Laws Service Tax AT

Service Tax Demand Raised for Club and Association Services in Thailand; Dubai Branch Considered Separate Entity u/s 66A.
December 2, 2013 Case Laws Service Tax AT

Refund of Unutilized CENVAT Credit Allowed After Rectifying Registration Certificate Defect u/r 5 of CCR.
December 2, 2013 Case Laws Service Tax AT

Partial Stay Granted on Service Tax Demand for Safe Vault Services' Margin Between Foreign Bank Purchase and Customer Sale Prices.
December 2, 2013 Case Laws Service Tax AT

Service Tax Rate Based on Service Provision Date, Not Agreement Date; Rate Changes Apply to Future Services Only.
December 2, 2013 Case Laws Service Tax AT

Company Wins Refund of Unutilized CENVAT Credit for Supplies to Export-Oriented Units u/r 5 CCR.
December 2, 2013 Case Laws Customs AT

Battery Separator Imports Under Heading 8507 90 90 Eligible for Benefits According to Notification.
December 2, 2013 Case Laws Income Tax AT

Section 154 Cannot Fix Taxpayer Errors in Income Tax Returns; Advance Tax and STT Credit Issues Remain.
December 2, 2013 Case Laws Income Tax AT

Section 147 Proceedings Invalid: AO Failed to Identify Notice Recipient u/s 148 of Income Tax Act.
December 2, 2013 Case Laws Income Tax HC

High Court Examines Share Capital Transactions: Assessee Fails to Prove Applicant Identity and Transaction Genuineness Under Tax Laws.
December 2, 2013 Case Laws Income Tax HC

Import of Software for Duplication and Licensing Considered Revenue Expenditure, Not Capital Expenditure for Tax Purposes.
December 2, 2013 Case Laws Income Tax HC

Gratuity and leave encashment are accrued liabilities, not conditional due to future settlement.
December 2, 2013 Case Laws Income Tax HC

Section 80HHE: Receipts Must Resemble Brokerage, Commission, Interest, Rent, or Charges for 90% Profit Inclusion.
December 2, 2013 Case Laws Income Tax AT

Joint Land Venture: Parties Share Risks and Rewards, No Capital Gains for Assessee This Year.
December 2, 2013 Case Laws Income Tax AT

Interest Income Cannot Offset Payments Using Hypothetical Calculations Per Tax Rule.
December 2, 2013 Case Laws VAT and Sales Tax HC

Old Arms Purchasers Not Manufacturers u/s 2(ee), Affecting Sales Tax Liability.
December 31, 2012 Case Laws Central Excise HC

Court Upholds Demand u/s 11D, Rules Against Assessee for Passing Unentitled Cenvat Credit to Purchasers.
December 31, 2012 Case Laws Service Tax AT

Logistics Division's Internal Services: Separate Tax Registrations Don't Create Separate Legal Entities, Court Rules.
December 31, 2012 Case Laws Service Tax AT

Toll Tax Collection by Assessee Not Classified as Business Auxiliary Service; Revenue's Appeal Dismissed.
December 31, 2012 Case Laws Income Tax HC

Assessing Officer Cannot Disallow Partner Remuneration Within Limit of Section 40(b)(v) for Being Excessive.
December 31, 2012 Case Laws Income Tax HC

Tribunal Condones Appeal Delay Due to Adequate Explanation, Allows Fresh Appeal Against Commissioner's Order.
December 31, 2012 Case Laws Income Tax AT

UPS Depreciation Qualifies as 'Automatic Voltage Controller,' Eligible for 100% Depreciation Claim.
December 31, 2012 Case Laws Service Tax AT

Debt Collection Isn't Management Consultancy, Even if It's a Managerial Duty.
December 31, 2012 Case Laws Customs HC

Charges Dropped: Petitioner Cleared in Case of Concealed Medicinal Powder in Shampoo and Talcum Bottles. Final Decision Reached.
December 31, 2012 Case Laws Income Tax HC

Section 245: Taxpayer Must Receive Notice and Hearing Before Refund Adjustment Against Demand for Fairness.
December 31, 2012 Case Laws Income Tax AT

Agricultural land sale remains tax-exempt, regardless of future non-agricultural use by purchaser under Income Tax Act.
December 31, 2012 Case Laws Income Tax HC

High Court Rules Assessee Must Fully Adhere to Mercantile Accounting System After Temporary Hybrid Use During Transition.
December 31, 2012 Case Laws Income Tax HC

Section 148 Notice Requires Valid "Reason to Believe"; Transfer Pricing Orders Alone Insufficient for Reassessment.
December 31, 2012 Case Laws Income Tax HC

Court Recognizes Reasonable Cause for Loan Deposit Exceptions in Rural Areas u/s 273B of Income Tax Act.
December 31, 2012 Case Laws Income Tax AT

Jewelry gifts with supporting evidence like gift certificates aren't considered unexplained investments under tax law.

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