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Highlights / Annotations / Catch Notes For February of 2015

Home Highlights February February 2015 Year 2015

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Showing 301 to 350 of 381 Records

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February 6, 2015 Case Laws Income Tax AT

Guidance on Capitalizing General & Administrative Expenses for WIP: Different Rates for Employee & Director Remuneration.
February 6, 2015 Case Laws Income Tax AT

Appellant's Unsecured Loan from Husband's Kiryana Business Scrutinized; No Addition u/s 68 of Income Tax Act.
February 6, 2015 Case Laws Income Tax AT

Section 263: Revising Tax Assessments When Claims Are Allowed Without Proper Examination, Affecting Revenue Interests.
February 6, 2015 Case Laws Income Tax AT

Misapplication of Tax Provisions on Capital Gains from Asset Conversion to Stock: Section 45(2) Dispute.
February 6, 2015 Case Laws Income Tax AT

Conversion of Land to Stock in Trade Exempts Section 50C Due to No Actual Transfer or Stamp Duty Valuation.
February 6, 2015 Case Laws VAT and Sales Tax HC

Kerala VAT Compounding: Entire Previous Year Turnover Must Be Considered for Compounded Tax; No Splitting Allowed.
February 6, 2015 Case Laws Central Excise AT

Tribunal Cannot Order Interest Refund on Duty Without Statutory Provision; Interest on Interest Needs Legal Basis.
February 6, 2015 Case Laws Service Tax AT

CENVAT Credit for GTA Services Includes Final Product Clearance Pre-April 2008 Amendment; Credit Allowed for Input Services.
February 6, 2015 Case Laws Service Tax AT

Penalty on Vocational Coaching Services Deemed Harsh; Duty Already Paid Despite Input Service Credit Limit Breach.
February 6, 2015 Case Laws Service Tax AT

Tax Refund Claim Approved Despite Initial Service Classification Discrepancy in Show-Cause Notice.
February 6, 2015 Case Laws Income Tax AT

Cooperative societies exempt from deducting tax on interest payments to members u/s 194A of the Income Tax Act.
February 6, 2015 Notifications Income Tax

Safe Harbour Rules for Electricity Sector Streamline Tax Procedures under Income-tax (2nd Amendment) Rules, 2015.
February 5, 2015 Case Laws Service Tax AT

Registration Certificate Error: Issued as Service Provider Instead of ISD; Duty Demand and Penalty Reconsidered.
February 5, 2015 Case Laws Service Tax AT

Aircraft Lease Deemed Sale: No Service Tax Imposed; Stay on Tax Levy Granted.
February 5, 2015 Case Laws Service Tax AT

Job Worker Entitled to Input Service Credit Despite Exemptions Under Notifications 8/2005 ST and 214/86 CE.
February 5, 2015 Case Laws Central Excise HC

Court Clarifies 180-Day Rule for MODVAT Credit: Flexibility in Receiving Inputs for Cenvat/MODVAT Credit Interpretation.
February 5, 2015 Case Laws Central Excise HC

CESTAT's Pre-Deposit Waiver Stands Until Appeal Resolution in Customs, Excise, and Service Tax Case.
February 5, 2015 Case Laws Customs AT

Dispute Over Valuation of Goods for Singapore TV Programs Lacks Evidence Linking Payments to Goods Supplied.
February 5, 2015 Case Laws Customs AT

Customs Misjudgment: Incorrectly Valued Imported Goods by Including Service Fees, Affecting Assessment Process.
February 5, 2015 Case Laws Customs AT

Hospital Equipment Import Exemption Granted as Conditions Met; No Revenue Claim Against Government Hospital Use.
February 5, 2015 Case Laws Customs HC

Court Rules Against Reopening Cases Based on 2011 Policy Clarification on "Deemed Export" Benefit Denial.
February 5, 2015 Case Laws Income Tax AT

Tax Appeal Decision: Loss Should Be Accounted in Assessment Year 1997-98, Not 1998-99, Says Commissioner of Income Tax.
February 5, 2015 Case Laws Income Tax AT

Court Examines Disallowance of Interest on Subsidiary Holdings Under Tax Rules; Potential Income Diversion Concerns Raised.
February 5, 2015 Case Laws Income Tax AT

CA Certificate Valid for TDS Compliance u/s 194J, Revenue's Auditor-CA Distinction Rejected by Court.
February 5, 2015 Case Laws Income Tax AT

Insurance Payments to Policyholders and Hospitals Exempt from TDS Deduction Under Income Tax Section 194J.
February 5, 2015 Case Laws Income Tax AT

Renting a terrace for mobile antenna installation is taxable as house property income with 30% deduction u/s 24(a).
February 5, 2015 Case Laws Income Tax AT

Assessing Officer to Compute Interest u/s 244A Without Deducting Previously Granted Interest from Refund Due.
February 4, 2015 Circulars Income Tax

New Procedure for Prosecuting TDS and TCS Defaults: Streamlined Steps for Legal Action and Enhanced Tax Compliance.
February 4, 2015 Case Laws Service Tax AT

Penalty Waived for Late Service Tax Payment on Rental Property u/s 76 Due to Leniency by Authorities.
February 4, 2015 Case Laws Service Tax AT

SEZ Unit Entitled to Service Tax Refund Unless Provider's Assessment Reopened and Refund Granted to Provider.
February 4, 2015 Case Laws Service Tax AT

Rebate Claim Denied for Export Services Due to Procedural Lapse, But Justice Prevails Under Notification No. 12/2005-ST.
February 4, 2015 Case Laws Service Tax AT

Refund Claim for Service Tax on Advance Payment Not Governed by Section 11B of Central Excise Act 1944.
February 4, 2015 Case Laws Central Excise HC

High Court Overturns Tribunal Decision on Re-packing and Re-labeling of Laboratory Chemicals by Appellant.
February 4, 2015 Case Laws Central Excise HC

High Court Rules Excise Duty Takes Precedence Over SICA Protections Due to Section 11E of Excise Act.
February 4, 2015 Case Laws Central Excise HC

Department Cannot Use Extended Limitation Period Without Notice: Tribunal Upholds Decision Under Proviso to Section 11-A.
February 4, 2015 Case Laws Central Excise AT

No Cash Refund for Unused Cenvat Credit Upon Surrender of Registration After Unit Closure, No Legal Provision Exists.
February 4, 2015 Case Laws Customs AT

Court Rules Against Importers: Ignorance Not a Defense for Duty-Free TV Broadcasting Equipment.
February 4, 2015 Case Laws Customs AT

Ship Demurrage Charges Excluded from Transactional Value in Customs Valuation Pre-2007 Rules Implementation.
February 4, 2015 Case Laws Customs AT

Dispute Over Import Classification of Air Conditioner Parts as "Ventilating and Recycling Hoods" Lacks Supporting Evidence.
February 4, 2015 Case Laws Customs AT

EOU Faces Scrutiny for DTA Clearances; Products Not Similar to Exports, Lacks Strong Prima Facie Case for Compliance.
February 4, 2015 Case Laws Indian Laws HC

Applicants can access criteria and marks for public servant jobs under RTI Act; no limits on records.
February 4, 2015 Case Laws Income Tax HC

Tax Officer Can Assess First Level Trust u/s 164; Third Level Trust Excluded from Liability Assessment.
February 4, 2015 Case Laws Income Tax HC

Court Rules Share Application Money in Cash Not a Deposit; Section 269SS Restrictions and Section 271D Penalties Inapplicable.
February 4, 2015 Case Laws Income Tax AT

Court Reviews Transfer Pricing Methodology in Freight Forwarding Dispute: TNMM vs. CUP Method for Arm's Length Assessment.
February 4, 2015 Case Laws Income Tax AT

Real Estate Firm Allowed Deduction for Rs. 65,68,500 Compensation as Buy-Back Expenses in Business Costs.
February 4, 2015 Case Laws Income Tax AT

Tax Appeal Victory: Excess Amortization Costs for Satellite Rights of 107 Films Deleted by Commissioner, Decision Upheld.
February 4, 2015 Case Laws Income Tax AT

Disallowance of Finance Charges: Interest Payments Denied Due to Lack of Borrowing or Debt Incurrence in Transactions.
February 4, 2015 Case Laws Wealth-tax HC

High Court Confirms Tribunal's Decision: Lease Rent Income Assets Excluded from Wealth Tax, Treated as Business Income.
February 3, 2015 Case Laws Service Tax HC

Service Tax Recovery Proceedings Invalid u/s 87 Without Adjudication of Demand.
February 3, 2015 Circulars DGFT

New Guidelines Streamline IEC Application Process: Accurate Documentation and Checklist for Efficient Processing.

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H: Managing Director's Remuneration Within Companies Act Limits Not Exces...

H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...

H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...

H: Non-bailable warrants quashed in GST evasion case as accused previousl...

H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...

H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...

H: GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Li...

H: Revenue Department Must Grant Personal Hearing Before Recovery of Exce...

H: Writ Appeal Partly Allowed: Court Sets Aside Automatic Restoration Cla...

H: Limitation Period for Returns After GST Best Judgment Assessment Is Di...

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H: Assessment Order Without Officer's Signature and DIN Ruled Invalid Und...