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Highlights / Annotations / Catch Notes For February of 2015

Home Highlights February February 2015 Year 2015

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Showing 251 to 300 of 381 Records

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February 10, 2015 Circulars FEMA

New Circular on FEMA: Guidelines for Exporters on Delays in Utilizing Advance Payments to Avoid Penalties.
February 10, 2015 Case Laws Service Tax AT

Stock Broker Registration with SEBI Doesn't Qualify as Financial Institution for Service Tax Purposes.
February 10, 2015 Case Laws Service Tax AT

Reclassification of Construction to Works Contract Services: No Composition Scheme Benefit for Pre-June 2007 Tax Paid Projects.
February 10, 2015 Case Laws Service Tax AT

Penalty Not Justified: No Intent to Evade Duty as Cenvat Credit Entitlement Confirmed After Investigation.
February 10, 2015 Case Laws Service Tax AT

SEZ Developers Denied Refund Claim for Service Tax; Payment Without Requirement Doesn't Guarantee Refund.
February 10, 2015 Case Laws Central Excise HC

Court Denies Refund Claim, Citing Mafatlal Industries Case; Rule 9B Sub-rule (5) Proviso Not Applicable.
February 10, 2015 Case Laws Central Excise AT

Company's Brand Use Disqualifies SSI Exemption; Intent to Evade Duty Justifies Extended Limitation Period.
February 10, 2015 Case Laws Central Excise AT

CENVAT credit denied for capital goods despite no rule requiring their installation for credit eligibility.
February 10, 2015 Case Laws Central Excise AT

Duty Abatement u/r 10: Machine Sealing on Jan 14, 2013, Meets Intimation Requirement Despite Short Notice.
February 10, 2015 Case Laws Customs AT

CHA Firm's License Revoked for Forgery and Fraud; Partners Admit Lack of Importer Knowledge, Eliminating Proof Requirement.
February 10, 2015 Case Laws Customs AT

Forged Penion for Sugar Machinery Classified Under Customs Tariff Heading 84831099 for Transmission Shafts.
February 10, 2015 Case Laws Income Tax HC

Interest Disallowance Focuses on Business Rationale of Fund Transfers to Sister Concerns, Not Profitability.
February 10, 2015 Case Laws Income Tax HC

Appellate Authority Must Consider Cross-Examination Request Before Final Order; Decision Based on Merits and Law.
February 10, 2015 Case Laws Income Tax AT

Taxpayer Penalty Proceedings Stayed: Section 271(1)(c) Held in Abeyance Pending Tribunal's Quantum Appeal Resolution.
February 10, 2015 Case Laws Income Tax AT

Revenue Recognition Timing for Sale Deeds Misaligned with Cash or Mercantile Accounting Systems.
February 10, 2015 Case Laws Income Tax AT

Court Error u/s 254(2) Allows Correction to Prevent Prejudice to Any Party.
February 10, 2015 Case Laws Income Tax AT

Tax Deductions u/ss 54/54F: Property Purchase Doesn't Require Registration for Eligibility.
February 10, 2015 Case Laws Income Tax AT

Assessee qualifies for Section 54F deduction on property rights acquired from family or Hindu Undivided Family.
February 9, 2015 Case Laws Service Tax AT

Refund Denied for Software Export Services; Rule 6(3)(c) 20% Cap Not Applicable as Services Were Non-Taxable.
February 9, 2015 Case Laws Service Tax AT

Pre-construction anti-termite treatment not classified under Construction Industry or Service Tax Systems for tax purposes.
February 9, 2015 Case Laws Central Excise AT

Appellate Court Rules Cut Tobacco in Refuse Not Subject to Central Excise Duty, Rejects Revenue's Claim.
February 9, 2015 Case Laws Central Excise AT

PVC Sleeve Cutting and Molding is Manufacturing Under Central Excise Rules, Recognized as Key to Container Sealing.
February 9, 2015 Case Laws Central Excise AT

Does Assembling Lamp Components Qualify as Manufacturing Under Central Excise Duty Rules? Examining the Appellant's Role.
February 9, 2015 Case Laws Central Excise AT

Commissioner (Appeals) Grants Interest Preceding Refund Application Date; Department, Not Appellant, Should Be Concerned.
February 9, 2015 Case Laws Central Excise AT

New Factory Owners Can Transfer Cenvat Credit u/r 10, But No Cash Refund for Unused Credit.
February 9, 2015 Case Laws Customs HC

High Court Criticizes CESTAT for Unjustified Penalty Reduction from Rs. 1.75 Crores to Rs. 12 Lakhs Without Clear Reasons.
February 9, 2015 Case Laws Customs AT

Reclassification of Imported Base Oil Hinges on Flash Point: Affects Duty if Above 94^0C, Not 'Lubricating Oil'.
February 9, 2015 Case Laws Income Tax HC

Deductions u/ss 80I and 80IA Apply Even if Product Requires Immediate Disposal or Preservation Needed.
February 9, 2015 Case Laws Income Tax HC

Interest on Nonoperational Sticky Loans Should Be Accounted for Upon Realization, Not on Mercantile Accrual Basis.
February 9, 2015 Case Laws Income Tax HC

Settlement in Hindu Family Partition Must Be Honored Despite Legal Provision Conflicts.
February 9, 2015 Case Laws Income Tax AT

Section 12A Registration Cancellation: Profit Allegations Don't Automatically Disqualify Exemption u/s 11.
February 9, 2015 Case Laws Income Tax AT

No Penalty u/s 271(1)(c) for Misreporting Agricultural Land Profits as Capital Gains Instead of Business Profits.
February 9, 2015 Case Laws Income Tax AT

Can an Assessee Claim Depreciation on Commercial Property Bought for Composite Cost? Examining Income Tax Entitlements.
February 9, 2015 Case Laws Income Tax AT

Tax Dept Disputes Driver Salary Classification as Transportation Charges; No Income Addition for Assessee.
February 9, 2015 Case Laws Income Tax AT

CIT must specify how an order harms revenue interests when revising u/s 263, even if AO's order is flawed.
February 7, 2015 Case Laws Service Tax HC

Court Rules Against Assessee on Service Tax Liability for 24 Flats Transferred Without Monetary Consideration Under Finance Act, 1994.
February 7, 2015 Case Laws Service Tax AT

Hospitals Built for Charities Not Exempt from Service Tax Due to Charging Patients for Services.
February 7, 2015 Case Laws Service Tax AT

Life Insurance Companies Can Use Input Credit for Service Tax Payments on Agency Commissions.
February 7, 2015 Case Laws Central Excise AT

Rebate Claim Denied: Exported Exempted Goods Failed to Meet Conditions in Notifications, Leading to Rejection of Rebate.
February 7, 2015 Case Laws Central Excise AT

CENVAT Credit Applies to Inputs for Exempt Goods, Including Manpower for Waste Handling as Essential Component.
February 7, 2015 Case Laws Customs HC

Penalties for Unlawful Import Don't Require Proof Beyond Reasonable Doubt Under FCRA or Customs Act.
February 7, 2015 Case Laws Customs AT

Industrial Goods Purchasers Exempt from LM (PC) Rules; Manufacturing Process Qualifies for Stay in Recent Case Decision.
February 7, 2015 Case Laws Income Tax AT

Interest Deduction u/s 36(1)(iii) Valid Even if Paid via Share Capital, Not Cash, per Section 43B.
February 7, 2015 Case Laws Income Tax AT

Income from IPO Brokerage Must Be Recognized by Assessee Company; Overriding Title Principle Not Applicable.
February 7, 2015 Case Laws Income Tax AT

No Penalty Imposed for Violating Section 269SS on Share Application Money; Considered u/s 271D.
February 7, 2015 Case Laws Income Tax AT

Advance for Property Sale Not Taxable: Assessee Not Owner, Not Trading, Not Received This Year.
February 7, 2015 Case Laws Wealth-tax AT

Assessee Penalized for Not Disclosing Car Value, Ignoring Section 17 Notice; Relied on Old Wealth Returns.
February 6, 2015 Case Laws Income Tax HC

Firm Penalized u/s 271-D, Relief Granted by Section 273B; Questions Raised on Section 269-SS Applicability.
February 6, 2015 Case Laws Income Tax HC

Appeal Pending? Assessing Officer Can Still Start Recovery Based on Tribunal's Order, Jurisdiction Unaffected.
February 6, 2015 Case Laws Income Tax HC

Assessing Officer Needs Asset Details to Apply Section 41(2) of Income Tax Act for Asset Sale.

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