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Highlights / Annotations / Catch Notes For February of 2015

Home Highlights February February 2015 Year 2015

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Showing 151 to 200 of 381 Records

February 18, 2015 Case Laws Service Tax AT

Agent's Profit Guarantee Misinterpreted as 'Royalty' in IP Services; Demand Set Aside.
February 18, 2015 Case Laws Service Tax AT

Board Circular Prompts Reevaluation of One-Year Deadline for Export Refund Applications Within Quarter's End.
February 18, 2015 Case Laws Central Excise AT

Cylinder Rental and Repair Charges Excluded from Assessable Value of Sold Gases for Taxation Purposes.
February 18, 2015 Case Laws Central Excise AT

Appellant Barred from Using Additional Excise Duty Credit for Basic Excise Duty Payments Under Tax Regulations.
February 18, 2015 Case Laws Central Excise AT

Incorrect AED Credit Use in 2003: Interest Liability u/s 11AB Applies from Following Month Until Repayment.
February 18, 2015 Case Laws Central Excise AT

CENVAT Credit Denial Overturned: Supplier Identity and Address Verification Deemed Sufficient by Higher Authority.
February 18, 2015 Case Laws Customs AT

Lump sum trademark fee and royalty for technical know-how excluded from goods valuation; no specific raw material source required.
February 18, 2015 Case Laws Customs AT

Casino Vessel Lacks Goa License, Unable to Operate as Intended; Case Favors Assessee Due to Non-Usage.
February 18, 2015 Case Laws VAT and Sales Tax HC

Sales Tax Applies to Trademark Usage Rights Transfers, Per Case Law and VAT Regulations.
February 18, 2015 Case Laws Companies Law SC

Company's Share Transfer Restrictions Remain Enforceable Despite Non-Alignment with Section 3(1)(iii) Clause (d) Amendments.
February 18, 2015 Case Laws Income Tax HC

High Court rules cinecasting/distribution of movies not covered by Income Tax Act's Section 194C for tax deduction at source.
February 18, 2015 Case Laws Income Tax HC

Assessee's Admission as Substantial Evidence: Immediate Retraction Required to Avoid Legal Consequences.
February 18, 2015 Case Laws Income Tax HC

Court Confirms Additional Tax Liabilities Due to Unaccounted Fabrication Work from Discrepancy in Closing Stock Records.
February 18, 2015 Case Laws Income Tax AT

Tribunal Rules No Transfer Pricing Adjustment for Corporate Guarantee to Associated Enterprise; Disputed Additions Deleted.
February 18, 2015 Case Laws Income Tax AT

Survey in Income Tax Matters: No Mandatory Book Rejection, Protecting Surrender Concept and Integrity of Records.
February 18, 2015 Case Laws Income Tax AT

Keyman Insurance Policy Maturity Proceeds Taxable; Conversion to Ordinary Policy Also Taxable Says LIC.
February 18, 2015 Case Laws Income Tax AT

Capital Gains u/s 49(1): Calculate Liability Using Previous Owner's Acquisition Date for Indexed Cost of Acquisition.
February 17, 2015 Case Laws Service Tax AT

Maintenance and repair services for companies classified as 'business auxiliary service' now subject to service tax from September 10, 2004.
February 17, 2015 Case Laws Service Tax AT

No Penalty for Appellant Who Paid Service Tax Promptly After Notice u/ss 76, 77, 78.
February 17, 2015 Case Laws Central Excise HC

High Court Overturns Tribunal: Composite Show Cause Notice Invalid for Separate Duty Demand Assessment.
February 17, 2015 Case Laws Central Excise AT

Rule 10 Interpretation: Pan Masala Packing Machines Not Liable for Full Duty During Closure; Demand Set Aside.
February 17, 2015 Case Laws Central Excise AT

Revenue Authorities Need Concrete Evidence Beyond Statements for Clandestine Removal Claims; Insufficient Records Not Enough.
February 17, 2015 Case Laws Central Excise AT

Reversing CENVAT credit before use is non-availment, allowing exemption under Central Excise laws.
February 17, 2015 Case Laws Income Tax AT

Interest on Pre-Commencement Advances for Plant Setup Deemed Capital Receipt Under Tax Law.
February 17, 2015 Case Laws Income Tax AT

Notice u/s 148 to Non-Existent Entity Deemed Invalid and Legally Void from Outset.
February 17, 2015 Case Laws Income Tax AT

Assessing Officer to Allow Reasonable Liability; 50% of Warranty Expenses under "Post Sales Expenses" Disallowed.
February 17, 2015 Case Laws Income Tax AT

CIT can't use Section 263 to make AO decide if an assessment order was wrong.
February 17, 2015 Case Laws Income Tax AT

Taxable Income Must Align with Income Tax Act, Not Just Accounting Records.
February 17, 2015 Case Laws Income Tax AT

Section 54B Exemption: No Need for Agricultural Use in Last 2 Years for Capital Gains on Land Transfer.
February 16, 2015 Case Laws Service Tax AT

Diesel Consumption Excluded from Taxable Service Valuation for Electricity Generation, Not Essential for Service Provision.
February 16, 2015 Case Laws Central Excise AT

UNICEF Supplies Exempt from Excise Duty Under Notification No. 108/95; Certificate Details Not Required for Exemption.
February 16, 2015 Case Laws Central Excise AT

CENVAT Credit Valid Despite Description Discrepancies When Manufacturer Pays Higher Duty; Recipients Not Penalized.
February 16, 2015 Case Laws Central Excise AT

Appellants Must Be Allowed to File Stay Applications Before Appeal Rejection in Central Excise Cases.
February 16, 2015 Case Laws Customs AT

Excess Customs Duty Paid, Refund Admissible Without Challenging Bill of Entry Assessment.
February 16, 2015 Case Laws Customs AT

Refund Claim Timely Filed: Six-Month Period Calculated Excluding Deposit Date, Claim Submitted on Last Permissible Day.
February 16, 2015 Case Laws VAT and Sales Tax HC

High Court Confirms Works Contracts for SEZ Units Don't Qualify for Zero Rating Under Current Circular.
February 16, 2015 Case Laws VAT and Sales Tax HC

Court Rules Hire Purchase Transactions Are Subject to Sales Tax, Not Exempt as Financial Services.
February 16, 2015 Case Laws Income Tax HC

High Court Confirms Additions to Book Profit u/s 45-IC of RBI Act; MAT Computation Clarified.
February 16, 2015 Case Laws Income Tax HC

High Court Invalidates Income Tax Notice Issued After Limitation Period u/s 143(2), Emphasizing Timely Assessments.
February 16, 2015 Case Laws Income Tax AT

Assessee's listing fee transfers to Investor Protection Reserve not deemed income diversion; income addition confirmed.
February 16, 2015 Case Laws Income Tax AT

Arm's Length Price Recomputed Using TNMM; Assessee's Plea Rejected Due to Lack of Evidence on Employee Utilization Rate.
February 16, 2015 Case Laws Income Tax AT

Interest from Temporary Fund Advances Classified as Income from Other Sources, Not Business Activities, per Case Law.
February 15, 2015 Case Laws Service Tax AT

Interest on Hypothecation Income Not Taxed Under Finance Act, 1994 as Compensation for Liquidity Forgone by Banks.
February 14, 2015 Case Laws Income Tax AT

Assessing Officer Ordered to Reduce Lease Rental Income Due to Bogus Transaction Finding Under Lease Agreement.
February 13, 2015 Case Laws Central Excise AT

Independent Processor Leases Knitting Unit; Must Fulfill Duty Liabilities per Section 3A Notification for Disputed Period.
February 13, 2015 Case Laws Central Excise AT

Credit Notes Valid for Trade Discounts in Excise Valuation: Court Confirms Indirect Discounts Admissible in Duty Calculations.
February 13, 2015 Case Laws Central Excise AT

Refund Claim Wrongly Rejected Due to Non-Existent Registration Requirement for Export Goods Credit, Legal Error Confirmed.
February 13, 2015 Case Laws Central Excise AT

Court Rules Minor Weighing Discrepancies Don't Justify Denial of CENVAT Credit for Raw Material Shortages.
February 13, 2015 Case Laws Central Excise AT

CENVAT Credit: Inspection, Repacking, and Relabeling Qualify as Manufacturing Activities in Container Processing.
February 13, 2015 Case Laws Customs AT

Case Remanded: Commissioner Relied on Personal Judgment for Import of Silicon Steel Strips from Dismantled Transformers.

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