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Highlights / Annotations / Catch Notes For February of 2016

Home Highlights February February 2016 Year 2016

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Showing 301 to 350 of 433 Records

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February 9, 2016 Case Laws Service Tax AT

Refund Claims Valid Even with Debit Notes if Essential Details Are Included: Registration, Provider, Recipient, Service Value.
February 9, 2016 Case Laws Service Tax AT

Refund Claim Filed Late Due to Weekend Delay Still Approved.
February 9, 2016 Case Laws Service Tax HC

Court Denies Writ Petition to Excuse Delay in Service Tax Appeal Due to Petitioner's Lethargy and Tardiness.
February 9, 2016 Case Laws Central Excise AT

Authority's Misstep: Failure to Follow Procedure in Product Tariff Classification Assessment Leads to Demand Being Overturned.
February 9, 2016 Case Laws Central Excise AT

Area-Based Exemption Granted After Confirmation of Rented DG Set, Overturning Initial Denial Under Notification No. 50/03-CE.
February 9, 2016 Case Laws Central Excise AT

Court Upholds Demand Against Appellant for Misreporting Under SSI Exemption; Clear Rules on Aggregate Value of Exempted Goods.
February 9, 2016 Case Laws Customs HC

High Court rules CBEC circular cannot impose extra restrictions on SAD refund under Notification No. 102/2007-Cus, Customs Act.
February 9, 2016 Case Laws VAT and Sales Tax HC

Section 62(5) of PVAT Act implies authority for appellate bodies to grant interim injunctions, ensuring justice aligns with legal principles.
February 9, 2016 Case Laws VAT and Sales Tax HC

C-Forms Issued Despite Unrecorded Purchases in Form DVAT-30 Due to Bona Fide Mistake by Revenue Authorities.
February 9, 2016 Case Laws Income Tax HC

Deduction for Cess on Green Tea Leaves Allowed on Full Composite Income Under Income-tax Act, 1961.
February 9, 2016 Case Laws Income Tax HC

High Court Rules No Capital Gains Tax on JDA Land; Misapplication of Section 2(47)(v) Corrected.
February 9, 2016 Case Laws Income Tax HC

No interest u/s 234A on self-assessment tax paid before the income tax return due date.
February 9, 2016 Case Laws Income Tax AT

Short-Term Capital Gain from Gala Sale: Computed u/s 50, Part of Asset Block u/s 43(6) of Income Tax Act.
February 9, 2016 Case Laws Income Tax AT

Foreign Exchange Gains Taxability: AO Directed to Deduct Notional Exchange Losses in Future Assessments.
February 8, 2016 Case Laws Service Tax AT

Service Tax Not Applicable on Barge and Handling Charges from Oct 10, 2007; Integral to Customs Duty Value.
February 8, 2016 Case Laws Service Tax AT

RIL's Services Beyond 12 Nautical Miles Not Subject to Service Tax Under Finance Act, 1994.
February 8, 2016 Case Laws Service Tax AT

No interest on reversed CENVAT credit for incorrect service tax payments u/r 14 of CENVAT Credit Rules, 2004.
February 8, 2016 Case Laws Central Excise AT

Plasticized Plywood Classified Under Heading 4408.90 in Disputed Tariff Decision.
February 8, 2016 Case Laws Central Excise AT

Refunds Allowed if Credit Notes Neutralize Excess Duty; Not Barred by Unjust Enrichment Principle.
February 8, 2016 Case Laws Central Excise AT

Duty Remission on Molasses Loss Allowed; No 24-Hour Notification Required u/r 21 for Substantive Benefit.
February 8, 2016 Case Laws Central Excise AT

CENVAT Credit Denial Overturned: Demand Against Appellant Set Aside After Adjustment Through Personal Ledger Account.
February 8, 2016 Case Laws Central Excise AT

Cenvat Credit Allowed for Rails Supporting EOT Cranes in Latest Ruling.
February 8, 2016 Case Laws Income Tax AT

Court Upholds Disallowance of Expenses for Soil Purchase and Tractor Maintenance Due to Lack of Reasonableness Evidence.
February 8, 2016 Case Laws Income Tax AT

AO Incorrectly Imposed Penalty Under Wrong Section; No Violation Found, No Penalty u/s 269SS.
February 8, 2016 Case Laws Income Tax AT

Carrier Payments to Clikatel Exempt from Tax Deduction at Source; Not Classified as Fees for Technical Services u/s 195.
February 8, 2016 Case Laws Income Tax AT

Income from buildings or lands assessed as house property income, not business income, affects tax treatment and liabilities.
February 8, 2016 Case Laws Income Tax AT

Assessing Officer's 200% Penalty u/s 271(1)(c) Reduced to 100% for Fairness in Tax Evasion Case.
February 8, 2016 Case Laws Income Tax AT

Exemption Granted u/s 11 for Educational Payments to Teachers, Supervisors, and Principals Considered Charitable.
February 8, 2016 Case Laws Income Tax AT

Section 10B Deduction Confirmed for Export Businesses: Profits from Subsidy, Interest, Scrap Sales, and Tax Refunds Qualify.
February 8, 2016 Case Laws Income Tax AT

Tax Authorities Must Independently Verify DIT Information Before Reassessment; Mere Reliance Is Insufficient for Valid Action.
February 8, 2016 Case Laws Income Tax AT

Court Rules 15% Interest Rate Valid; No Reasonableness Test Applied to Excessive Interest Payments.
February 7, 2016 Case Laws Central Excise AT

Clandestine Removal Case Cannot Rely Solely on Statutory Auditor Findings for Proof.
February 7, 2016 Case Laws Central Excise AT

Eligibility for Concessional Duty on Waste Steam Hinges on Indian-Made Raw Materials, Industry Definition Key.
February 7, 2016 Case Laws Central Excise HC

Cenvat Credit Rules: Input Service Distributors Need Registration Approval Before Availing Credit Benefits.
February 7, 2016 Case Laws Income Tax AT

Loan to Subsidiary at 247 Basis Points Above LIBOR Confirmed as Arm's Length, Despite Higher Market Rates.
February 7, 2016 Case Laws Income Tax AT

No Penalty Imposed: Reasonable Belief Supported by Notification and Orders Exempts Non-Deduction of TDS u/ss 271C & 194A.
February 7, 2016 Case Laws Income Tax AT

Partners Can Claim Remuneration From Additional Business Income u/s 40b If It's Disclosed and Explained During Tax Survey.
February 7, 2016 Case Laws Income Tax AT

Income Tax Act Section 11: Asset Purchase Costs Count as Funds Application, Sale Losses Not Deductible Twice.
February 7, 2016 Case Laws Income Tax AT

Tax Appeal Error: Deduction for Expenses to Increase Authorized Share Capital Wrongly Allowed by Commissioner of Income Tax (Appeals).
February 5, 2016 Case Laws Central Excise AT

CENVAT Credit Properly Availed; Duty Liability Accurately Paid on Transaction Value; Revenue's Input Removal Claim Misconceived.
February 5, 2016 Case Laws Central Excise AT

Appellant Not Liable for Higher Duty Rate Due to Lack of Knowledge of NTH Test Reports.
February 5, 2016 Case Laws Central Excise AT

Court Rules Against Adding Excess Freight Charges to Ex-Factory Transaction Value for Excise Duty Calculation.
February 5, 2016 Case Laws Central Excise AT

Extended Limitation Period Not Applicable: Lack of Chassis Manufacturer Invoice Leads to Duty Demand and Suppression Charge Dismissal.
February 5, 2016 Case Laws Customs AT

MSO CBM Finger Print Reader Scanner Classified Under CTH 8471 for Automatic Data Processing Systems.
February 5, 2016 Case Laws Customs AT

Export Goods Re-imported for Repair Qualify for Duty-Free Under Notification No. 52/2003 for EOUs, No Duties Demanded.
February 5, 2016 Case Laws Companies Law HC

Director Prohibited from Competing with Own Company or Misleading Public with Company's Mark.
February 5, 2016 Case Laws Indian Laws SC

Secured Creditors with 75% Consent Can Halt Proceedings Under Sick Industrial Companies Act, Enforce Security Interest Act 2002.
February 5, 2016 Case Laws Income Tax AT

Interest to Partners on Capital Not a Statutory Allowance; Classified as Expenditure; Disallowed if Income is Exempt.
February 5, 2016 Case Laws Income Tax AT

Penalty Confirmed for Bogus Transaction u/s 271(1)(c) Due to Forged Invoices and Income Concealment.
February 5, 2016 Case Laws Income Tax AT

Lease Rental Taxation: Income Source Classification Can Change; Past Decisions Not Binding Under Res Judicata Principle.

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