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Highlights / Annotations / Catch Notes For February of 2015

Home Highlights February February 2015 Year 2015

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Showing 201 to 250 of 381 Records

February 13, 2015 Case Laws VAT and Sales Tax HC

NECL liable for tax on turnover from KPCL contract, but both cannot be taxed on same transactions.
February 13, 2015 Case Laws VAT and Sales Tax HC

High Court Rules KPCL Must Deduct TDS on Works Contracts, Regardless of NECL's Tax Refund Eligibility Under APVAT.
February 13, 2015 Case Laws Income Tax HC

Court Rules on Royalty Payments u/s 9(1)(vi) of Income Tax Act: Partial Rights Transfers Are Royalties.
February 13, 2015 Case Laws Income Tax HC

Doctors' Variable Pay is Subject to TDS u/s 194J, Not Section 192, Due to Lack of Employment Relationship.
February 13, 2015 Case Laws Income Tax AT

Capacity Sales Agreement Defines Ownership; Capacity Not Taxable as Royalties under Income Tax Act Section 9(1)(vi).
February 13, 2015 Case Laws Income Tax AT

Newly Built Flat by Builder Qualifies as Constructed House for Tax Benefits u/s 54F of Income Tax Act.
February 13, 2015 Case Laws Income Tax AT

Society's Rental Income Exempt u/ss 11 & 12 of Income Tax Act; Classification as Business or Property Income Irrelevant.
February 13, 2015 Case Laws Income Tax AT

Charitable group aiding banking professionals qualifies for tax deductions u/s 11.
February 13, 2015 Case Laws Income Tax AT

Entity Denied Tax Exemption: Voluntary Donations Counted as Income Without Section 12A Registration, Ineligible for Section 11 Benefits.
February 13, 2015 Case Laws Income Tax AT

Tribunal Orders Reconsideration of 12AA Registration Rejection Due to Lack of Fair Hearing and Due Process Violation.
February 13, 2015 Case Laws Income Tax AT

Project Completion Accounting Method Depends on Contract Terms and Risk Transfer Evaluation for Revenue Recognition Validity.
February 12, 2015 Case Laws Service Tax AT

Revenue's Claim Dismissed: Tribunal's Decision Stands as ST-3 Return Error Not Cited in Order or Notice.
February 12, 2015 Case Laws Central Excise HC

Court Clarifies: "Manufactured and Packed by S.V.S. & Sons" Isn't a Brand Name Under Central Excise Rules.
February 12, 2015 Case Laws Central Excise AT

Export Units Entitled to Suo Moto Re-Credit in Cenvat Account After Rebate Claim Cancellation.
February 12, 2015 Case Laws Central Excise AT

Sales Tax Retained by Appellant May Be Included in Assessable Value, Preliminary Judgment Unfavorable to Assessee.
February 12, 2015 Case Laws Customs AT

Penalty Reduced for Mis-declaration Errors in Import Case, No Fraud Intent Found by Staff on Bill of Entry.
February 12, 2015 Case Laws Customs AT

Appellant's Late VAT Payment Resolved; SAD Refund Request Premature but Not Rejected.
February 12, 2015 Case Laws Customs AT

SEEPZ Unit Violates DTA Sale Entitlement; Tribunal Unable to Correct Duty Demand Error as Revenue Didn't Appeal.
February 12, 2015 Case Laws VAT and Sales Tax HC

Court Upholds Tax Assessment on Ink and Processing Materials in Printing Press Under VAT and Sales Tax Laws.
February 12, 2015 Case Laws VAT and Sales Tax HC

All Motor Vehicles, Including Excavators, Subject to Entry Tax Under Entry 13 of the Schedule.
February 12, 2015 Case Laws Income Tax HC

High Court Affirms Tax Exemption for 100% Export Oriented Unit u/s 10B for Outsourced Manufacturing Work.
February 12, 2015 Case Laws Income Tax HC

High Court Upholds Constitutionality of Section 234E Fee for Late TDS Returns, Deems It Within Legal Authority.
February 12, 2015 Case Laws Income Tax HC

Tribunal Can't Decide Appeals on Merits After Dismissing Case for Delay Without Fair Hearing for Appellant.
February 12, 2015 Case Laws Income Tax AT

FCNR fluctuation loss deduction denied due to unascertained liability by Balance Sheet date.
February 12, 2015 Case Laws Income Tax AT

FCNR Fluctuation Losses Deemed Notional, Deduction Claims Disallowed Under Income Tax Rules.
February 12, 2015 Case Laws Income Tax AT

Auditor's Remark on Non-Deduction of TDS u/s 194C is Not Conclusive; No Adverse Inference Allowed.
February 12, 2015 Case Laws Income Tax AT

Sheds on leasehold land classified as revenue expenditure due to lack of renovation or improvement on existing structures.
February 12, 2015 Case Laws Income Tax AT

No TDS on Living Allowances for Russian Experts; Section 40(a)(ia) Disallowance Not Applicable.
February 12, 2015 Case Laws Income Tax AT

Income from letting a building under Software Technology Parks Scheme can still claim deduction u/s 80-IA(4)(iii).
February 12, 2015 Case Laws Income Tax AT

Income from Leasing Building to Software Tech Park Tenants Classified as Taxable House Property Income.
February 12, 2015 Case Laws Income Tax AT

Vessel Management Income in India Taxable u/s 44BB Only If PE Exists and Contract is Connected to PE.
February 11, 2015 Circulars Central Excise

New Guidelines Issued for Adjudicating Central Excise & Service Tax Cases by DGCEI to Boost Efficiency & Consistency.
February 11, 2015 Circulars Income Tax

Section 234A: No Interest on Self-Assessment Tax Paid Before Income Tax Return Due Date.
February 11, 2015 Case Laws Service Tax AT

Authorities Confirm Demand for Overseas Services in Sales Promotion Case Using Extended Limitation Period Under Service Tax Rules.
February 11, 2015 Case Laws Service Tax AT

Penalty of 25% Confirmed for Delayed Service Tax Payment; Not Covered by Section 73(3) Provisions.
February 11, 2015 Case Laws Central Excise AT

Court Considers Refund for Excess Duty Paid; Rejects Claim That Credit Note Means Manufacturer Absorbed Duty Burden.
February 11, 2015 Case Laws Central Excise HC

Tribunal to Reassess CENVAT Credit Case Involving Bogus Invoices and Fictitious Transport Companies.
February 11, 2015 Case Laws Central Excise AT

Area-Based Exemption Leads to Revenue Neutrality; Assessee Allowed Refund After Cenvat Credit Utilization Adjustment.
February 11, 2015 Case Laws Central Excise AT

Appellant's CENVAT Credit Disallowed for Failing to Prove Input Use at Unit-2 in Manufacturing Final Product.
February 11, 2015 Case Laws Customs HC

Provisional Release of Goods: No Justification for Bank Guarantee Condition Due to Lack of Financial Risk Evidence.
February 11, 2015 Case Laws Customs AT

MMRDA's Machinery Imports Ineligible for Benefits under Condition 40(a) of NTF 21/2002-Cus; Not a Road Construction Corporation.
February 11, 2015 Case Laws VAT and Sales Tax SC

Supreme Court allows retroactive sales tax on works contracts, fixing initial unconstitutionality due to Entry 25 error.
February 11, 2015 Case Laws VAT and Sales Tax SC

Supreme Court Upholds Retrospective Sales Tax on Photo Processing and Supply in Works Contracts.
February 11, 2015 Case Laws Income Tax HC

Charges from Borrowers Under Scrutiny: Are They "Interest" Under Interest Tax Act? Fact-Specific Analysis Required.
February 11, 2015 Case Laws Income Tax HC

Advertisement and promotion expenses are deductible u/s 37(1) if adequately compensated by the associated enterprise.
February 11, 2015 Case Laws Income Tax HC

High Court Rules No Penalty u/s 271E Due to Misidentification in Internal Financial Adjustments Among Firms.
February 11, 2015 Case Laws Income Tax HC

Jobbing and Arbitrage Losses Recognized as Business Loss, Offset Allowed Against Other Income Sources, Not Section 73 Restricted.
February 11, 2015 Case Laws Income Tax HC

High Court rules capital receipt doesn't become revenue receipt due to related expenditure u/s 263.
February 11, 2015 Case Laws Income Tax AT

Reassessment Notice Invalid: Sent to Old Address Despite New Address on Record, Violating Income Tax Act Sections 147/143(3).
February 11, 2015 Case Laws Income Tax AT

Interest Payments on Customs Duty Are Allowable Expenditures Under Income Tax Act Provisions.

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