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Highlights / Annotations / Catch Notes For March of 2015

Home Highlights March March 2015 Year 2015

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Showing 201 to 250 of 332 Records

March 16, 2015 Case Laws Income Tax HC

High Court Confirms Denial of Depreciation on Share Capital Capitalized to Plant & Machinery and Equipment.
March 16, 2015 Case Laws Income Tax AT

Assessee Trust Denied Exemption u/ss 11 and 12 Over Ad Expenses; No Violation of Section 13(1)(c) Found.
March 16, 2015 Case Laws Income Tax AT

Salary Inflation Scrutinized: 26 Job Departures in 2008 Lead to Disallowed Claims Due to Lack of Explanation.
March 16, 2015 Case Laws Income Tax AT

Capital gains from development deals aren't a 'transfer' u/s 2(47)(v) unless the developer fulfills obligations.
March 16, 2015 Case Laws Income Tax AT

Jurisdiction Conflicts Prompt Reassessment Validity Check; Implementation Periods May Vary, Leading to Remand for Verification.
March 16, 2015 Case Laws Income Tax AT

Court Dismisses Appeal by Former Managing Director Against CIT(A) Order on Company Case.
March 16, 2015 Case Laws Income Tax AT

Exemption Denied: Section 54F Requires New Property Investment in Assessee's Name, Not Another Person's Name.
March 15, 2015 Case Laws Central Excise AT

Interest Approved on Delayed Refund from 1997 Dispute; Refund Only Sanctioned in 2002 After Settlement.
March 15, 2015 Case Laws Customs AT

Transaction Value Adjusted: 10% Increase Applied Due to Related Parties Influencing Original Price.
March 15, 2015 Case Laws VAT and Sales Tax HC

Court Upholds Section 29(7) of Punjab VAT Act; Affirms Assessment Amendment Process as Constitutional and Fair.
March 15, 2015 Case Laws VAT and Sales Tax HC

Court Rules Office Equipment and Supplies Qualify for Input Tax Rebate, Including Xerox Machines and Security Systems.
March 15, 2015 Case Laws Indian Laws SC

Indian Courts Lack Jurisdiction Over Appeals Against Foreign Arbitration Awards, Says Supreme Court Interpreting Arbitration Act, 1996.
March 14, 2015 Case Laws Income Tax HC

Approval Denied u/s 10(23C) Due to Low Concessional Treatment Percentages; Philanthropic Purpose Not Demonstrated.
March 14, 2015 Case Laws Income Tax HC

Appellant Denied Deduction u/s 80IB for Surrendered Amount Used in Business Activities.
March 14, 2015 Case Laws Income Tax HC

High Court Confirms Penalty u/s 271(1)(c) of Income Tax Act Due to Non-Genuine Gift.
March 14, 2015 Case Laws Income Tax AT

Gratuity and compensation for closed unit's staff allowed despite business continuation; expenses deemed valid.
March 14, 2015 Case Laws Income Tax AT

Society providing technical support and training qualifies as a charitable organization, eligible for tax exemption u/s 80G.
March 14, 2015 Case Laws Income Tax AT

Business Transfer Not Taxable u/s 28(va) of Income Tax Act: Capital Gains Classification Upheld.
March 14, 2015 Case Laws Income Tax AT

Goodwill Transfer Not Taxable Under Income Tax Act Section 28(va), Classified as Capital Gains for Tax Purposes.
March 14, 2015 Case Laws Income Tax AT

AO's Disallowance u/s 14A Overturned by CIT(A) Due to Lack of Connection Between Income and Expenditure.
March 14, 2015 Case Laws Income Tax AT

Low Profit Alone Doesn't Warrant Trading Account Adjustments if Books Are Maintained and Accepted by Authorities.
March 13, 2015 Case Laws Service Tax AT

Stay Granted Due to Contradiction in Event Management Services Case; Waiver of Pre-Deposit Approved.
March 13, 2015 Case Laws Service Tax HC

Tribunal Confirms Jurisdiction to Hear Appeal on Rebate Claims Under Finance Act, 1994; Appeal to Be Resolved on Merits.
March 13, 2015 Case Laws Service Tax HC

Tribunal Issues Ex Parte Order for Pre-Deposit After Multiple Adjournment Requests, Case Restored for Reconsideration.
March 13, 2015 Case Laws Service Tax HC

High Court Denies Relief in Service Tax Case Despite Tribunal's Oversight on Wilful Misrepresentation Argument. Amount Contested is 33%.
March 13, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed for Pest Control Services in Manufacturing Operations; Integral to Business Activities.
March 13, 2015 Case Laws Central Excise AT

Commissioner Applies Rule 13(1) Penalty; No Explanation Given for Rejection of Appellant's Case for Reduction.
March 13, 2015 Case Laws VAT and Sales Tax HC

Court Rules Post-Payment Discounts on Vehicle Sales Must Be Included in Turnover for Tax Calculation.
March 13, 2015 Case Laws VAT and Sales Tax HC

Court affirms no distinction between edible and inedible starch in Entry 118 due to legislative silence.
March 13, 2015 Case Laws VAT and Sales Tax HC

Coconut Oil Taxed at 4% Instead of 12.5% Due to Classification Change by Revisionist Manufacturer.
March 13, 2015 Case Laws VAT and Sales Tax HC

High Court Rules Portable Electronic Ticketing Machines Not Classified as IT Products, Ineligible for 4% Tax Rate.
March 13, 2015 Case Laws Income Tax HC

Assessing Officer's oversight on unexplained credit u/s 68 criticized; CIT(A) faulted for inadequate resolution.
March 13, 2015 Case Laws Income Tax HC

Tribunal Dismisses Assessing Officer's Use of Section 55(2)(a) for 1996-97; Provision Enacted in 1998-99.
March 13, 2015 Case Laws Income Tax HC

Tribunal Misreads Non-Compete Agreement: Classifies Payment as Salary Despite No Employer-Employee Relationship with Foreign Company.
March 13, 2015 Case Laws Income Tax HC

Tribunal Validates Use of State PWD Rates for Construction Costs Due to Lack of CPWD Mandate.
March 13, 2015 Case Laws Income Tax HC

Revenue Recognition Guidance Note AS-7 Not Basis for Additions; Focus on Claim Reasonableness Instead.
March 13, 2015 Case Laws Income Tax AT

Determining Land Conversion from Capital Asset to Stock-in-Trade Requires Contextual Analysis Beyond Accounting Entries.
March 13, 2015 Case Laws Income Tax AT

CIT(A) removes Section 68 addition for unaccounted cash deposits; no basis for protective addition against assessee.
March 12, 2015 Notifications DGFT

DGFT Simplifies Trade: Only Three Documents Required for Import and Export of Goods Starting April 2015.
March 12, 2015 Case Laws Service Tax HC

High Court Rules IRCTC/Railways Catering Services and Premises Rental as Taxable, Not Just Passenger Amenities.
March 12, 2015 Case Laws Central Excise AT

Revenue Disputes Predeposit Waiver: Applicant Fails to Show Prima Facie Case Due to Low Transaction Value with Dealer.
March 12, 2015 Case Laws Central Excise AT

Cenvat Credit Granted: Repairing and Reconditioning Processes Qualify for Input Credit on Rubber Conveyor Belts.
March 12, 2015 Case Laws VAT and Sales Tax HC

Court Orders Revenue Dept to Return Illegally Collected Cheques; No Assessment Order Issued; Future Lawful Actions Allowed.
March 12, 2015 Circulars FEMA

Macau and Hong Kong Citizens Banned from Acquiring Property in India under FEMA Circular.
March 12, 2015 Case Laws Income Tax SC

Income Tax Officer Not Required to Assume Commission Payments Are Solely for Business Purposes Based on Agreements.
March 12, 2015 Case Laws Income Tax AT

Reassessment Defective: Missing Notice u/s 143(2) Invalidates Jurisdiction; Section 292BB Deeming Fiction Inapplicable.
March 12, 2015 Case Laws Income Tax AT

Assessee Cleared of Bogus Share Application Accusations; Documentation Proves Allotment of Shares Legitimate, No Extra Tax Levied.
March 12, 2015 Case Laws Income Tax AT

Recompute Section 80IB Deduction if Section 40A(3) Disallowance Affects Profit of Eligible Projects.
March 12, 2015 Case Laws Income Tax AT

ONGC Challenged on Section 148 Notice: Commissioner of Income Tax (Appeals) Erred on Limitation Period Decision.
March 11, 2015 Case Laws Service Tax HC

High Court Permits Cenvat Credit on Outdoor Catering Services u/r 2(l) of Cenvat Credit Rules, 2004.

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