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Highlights / Annotations / Catch Notes For February of 2015

Home Highlights February February 2015 Year 2015

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Showing 101 to 150 of 381 Records

1 234 5 6 7........ 8

February 20, 2015 Case Laws Service Tax AT

Service Tax Deposit Post-Investigation Not Covered by Section 73(3); 25% Penalty Imposed.
February 20, 2015 Case Laws Service Tax AT

Tax Refund Approved for Unlawful Collection on Donations from Caterers; Interest Included According to Legal Provisions.
February 20, 2015 Case Laws Central Excise AT

Small Scale Industry Exemption Denied for Assessees Using Another Entity's Brand Name, Regardless of Goods Type.
February 20, 2015 Case Laws Central Excise AT

Refund Claims u/r 5: Cash Refunds Denied for Cenvated Inputs in Scrap Cleared for Domestic Use with Duty Paid.
February 20, 2015 Case Laws Central Excise AT

Excise Duty Refund with Interest Is Not a New Application, Delayed Refund Interest Allowed as per Commissioner Order.
February 20, 2015 Case Laws Central Excise HC

Penalty u/s 11AC Must Equal Duty Determined; Authority Has No Discretion in Amount Decision.
February 20, 2015 Case Laws Customs AT

Court Rules Moisture Measurement for Coal Classification Unreasonable; Impacts Customs and Taxation Policies.
February 20, 2015 Case Laws Customs AT

Goods Classified Under CTH 1901.10 as Follow-Up Formula, Not Food Supplements, Complementary to Mother's Milk.
February 20, 2015 Case Laws Customs AT

Seismic Research Vessel Best Classified Under CTH 8906 as Scientific Research Vessel, Not Light Vessels or Fire Floats.
February 20, 2015 Case Laws Customs HC

Materials Imported Under Transferable Authorization Post-April 18, 2013, Don't Qualify for Duty Exemption: Regional Authority Decision.
February 20, 2015 Case Laws VAT and Sales Tax HC

Court Classifies Image Runners as Computer Peripherals, Taxed at 4% Under Entry 18(i) of TNGST Act.
February 20, 2015 Case Laws VAT and Sales Tax HC

Court Rules VAT Authorities Can't Defer Assessment in Simultaneous Service Tax and VAT on Food and Drinks.
February 20, 2015 Case Laws Companies Law HC

Court Allows Company Revival After Failure to File Documents; Pay Rs. 75,000 Plus Fees for Compliance.
February 20, 2015 Case Laws Income Tax HC

Assessment Reopening Valid Without Section 143(2) Notice if Section 147 Notice is Properly Served.
February 20, 2015 Case Laws Income Tax SC

"Success Fee" to Non-Resident Company is Consultancy Service; TDS Applies u/s 194J of Income Tax Act.
February 20, 2015 Case Laws Income Tax HC

Court Upholds Penalty for Invalid Depreciation Claim u/s 271(1)(c); Explanation Deemed Unsubstantiated and Not Bona Fide.
February 20, 2015 Case Laws Income Tax HC

Court Rules Property Cannot Be Attached Without Notice Under Income Tax Act Section 281B, Rule 51.
February 20, 2015 Case Laws Income Tax HC

High Court Rules AO's Order Invalid Due to Lack of Jurisdiction for Income Over Five Lakhs; Section 263 Not Applicable.
February 20, 2015 Case Laws Income Tax HC

Determining Reasonable Gross Profit Rate u/s 145(3) is a Court's Factual Finding Based on Evidence.
February 20, 2015 Case Laws Income Tax HC

Court Rules Conveyance Allowances for LIC Development Officers Exempt from Salary Tax Calculation.
February 19, 2015 Case Laws Service Tax AT

Entity Misuses Cenvat Credit for Non-Taxable Activities, Violating Section 73A(2), Deemed Improper and Illegal Use.
February 19, 2015 Case Laws Service Tax AT

Principal Contractor Not Liable for Sub-contractor's Service Tax under Back-to-back Agreements, Prima Facie Case Favors Assessee.
February 19, 2015 Case Laws Central Excise AT

Cenvat Credit Reversal Not Required for Waste and Scrap; Not Considered Manufactured Goods Under Current Rules.
February 19, 2015 Case Laws Central Excise AT

Induction Furnace Units Retain Exemption Despite Crucible Capacity Increase Under Notification No. 50/03-CE.
February 19, 2015 Case Laws Central Excise HC

Cenvat credit allowed for inputs lost in fire; rule makers do not intend to penalize for uncontrollable events.
February 19, 2015 Case Laws Central Excise HC

Substantial Justice Over Technicalities: Prioritize Fair Outcomes in Delay Condonation Cases, Avoid Vested Rights in Injustice.
February 19, 2015 Case Laws Central Excise AT

Deposits Made Before Adjudication Should Be Treated as Confirmed Demands in Adjudication Order.
February 19, 2015 Case Laws Central Excise AT

Central Excise Assessee Alert: Avoid Classifying a Single Product Under Multiple Headings to Ensure Compliance.
February 19, 2015 Case Laws Central Excise AT

Appellant Held Liable for Excise Duty on Pipe Fabrication; Manufacturing Activity Confirmed by Court Decision.
February 19, 2015 Case Laws Central Excise AT

Ownership Retained Until Delivery: Appellants Correctly Paid Duty and Claimed Refund for Transport Charges in Goods Valuation Case.
February 19, 2015 Case Laws Customs AT

Refund Claim Approved for Duty Paid Under Protest Due to Unjust Enrichment; Financial Burden Not Transferred.
February 19, 2015 Case Laws Customs AT

Anti-Dumping Duty Case: Shared Responsibility Between Respondent and Department; Fines and Penalties Dropped, No Goods Seized.
February 19, 2015 Case Laws Customs AT

Shipping Agency Penalized for Non-Compliance with Circular; Intent Irrelevant in Liability Ruling.
February 19, 2015 Case Laws VAT and Sales Tax HC

VAT Applied to Machinery and Vehicle Lease: Tax Point Triggered by Lessee's Right to Use Upon Regular Payment.
February 19, 2015 Case Laws Income Tax AT

Share Transaction: Are Gains Capital Gains or Business Income? Tax Implications Under Income Tax Law Explained.
February 19, 2015 Case Laws Income Tax AT

Income from Services Not Taxable in India Due to No Permanent Establishment Under India-Greece Tax Treaty Article 3.
February 19, 2015 Case Laws Income Tax HC

Depreciation Claim Option u/r 5(1A) Clarified: No Separate Procedure Needed When Filing Returns Per Section 139(1.
February 19, 2015 Case Laws Income Tax HC

High Court Rules Sikkim State Income-tax Manual Repealed; Invalidates Assessments from 1996-97 to 2004-05.
February 19, 2015 Case Laws Income Tax HC

Gas Supply Deal: No TDS on Transmission Charges u/ss 194C or 194J of Income Tax Act.
February 19, 2015 Case Laws Income Tax HC

Court Considers Firm's Use of Name and Location to Determine Partnership Status Without Formal Deed.
February 19, 2015 Case Laws Income Tax HC

Section 154 Rectification Not Applicable to Debatable Issues; No Interest Entitlement u/s 214 for Assessee.
February 19, 2015 Case Laws Income Tax HC

Assessments moved from Patiala to Ghaziabad u/s 127 for consistency with other related parties' assessments.
February 19, 2015 Case Laws Income Tax HC

New Commercial Vehicles Acquired in 2009 Eligible for 50% Accelerated Depreciation; No Article 14 Violation Found.
February 19, 2015 Case Laws Income Tax HC

High Court: Assessing Officer Can't Disallow u/s 14A & Rule 8D Without Specific Evidence or Reasoning.
February 19, 2015 Case Laws Income Tax HC

Section 10A Tax Benefit Granted for Software Tech Park Units, Customs Bonding Not Required for Exemption Eligibility.
February 19, 2015 Case Laws Income Tax HC

High Court Overturns Tribunal's Exemption Decision for Assessee u/s 10B Due to Lack of Approval.
February 19, 2015 Case Laws Income Tax HC

Society's Tax Exemption Denied u/s 10(23C)(vi) for Missing Clause on Fund Use Upon Dissolution; Issue Curable.
February 19, 2015 Case Laws Income Tax HC

Petitioner Challenges Validity of Section 133A Survey; Must Address Concerns During Assessment Proceedings.
February 19, 2015 Case Laws Income Tax AT

Sale of Reversionary Rights or TDR: Use Stamp Valuation Authority's Value for Long-Term Capital Gains Calculation.
February 19, 2015 Case Laws Income Tax AT

Assessing Officer Erred by Referring Case to TPO Post-Conclusion of Assessment Proceedings u/s 143.

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