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Highlights / Annotations / Catch Notes For March of 2015

Home Highlights March March 2015 Year 2015

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Showing 51 to 100 of 332 Records

123 4 5 6........ 7

March 27, 2015 Case Laws Central Excise CGOVT

Dispute Over Rebate Claim and ACP Calculation for Hot Re-Rolled Products; Department Lacks Explanation for Circular Non-Compliance.
March 27, 2015 Case Laws Central Excise CGOVT

Rebate claim denied over valuation dispute; 80% duty paid contested. Government lacks jurisdiction to issue an order.
March 27, 2015 Case Laws Customs HC

Liability for Penalty u/s 114: Failure to Report Sandalwood in Roofing Tile Consignment to Customs Authorities.
March 27, 2015 Case Laws Customs CGOVT

Reversing Cenvat credit before use equals not taking it, enabling higher duty drawback claims post-export.
March 27, 2015 Case Laws VAT and Sales Tax HC

Appellant Penalized for Underreporting Sales; Assembling Rickshaws Claim Rejected; Tax and Penalties Upheld.
March 27, 2015 Case Laws VAT and Sales Tax HC

High Court Confirms Penalty for Violation of RVAT Act Section 76(2)(a), Enforcing Sales Tax Regulations.
March 27, 2015 Case Laws Income Tax HC

Court Rules EMI Method Valid for Taxing Hire Purchase Finance Charges; No Income Suppression Found.
March 27, 2015 Case Laws Income Tax HC

Weaving Charges Disallowance Overturned: Properly Maintained Accounts Render Law of Averages Approach Unjustifiable.
March 27, 2015 Case Laws Income Tax AT

Court Rules Wastage Must Be Estimated Reasonably in Case of Excessive Consumption and Invisible Loss Claims by Assessee.
March 27, 2015 Case Laws Income Tax AT

Denial of Section 10(23C)(vi) Exemption Doesn't Automatically Affect Sections 11 and 12 Exemptions in Income Tax Act Case.
March 27, 2015 Case Laws Income Tax AT

Land Ownership Duration Doesn't Determine Taxable Income from Sales: Agricultural Classification Key for Tax Purposes.
March 27, 2015 Case Laws Income Tax AT

Section 14A: No Impact on Carried Forward Losses from Business Profits in Total Income Calculation.
March 27, 2015 Case Laws Income Tax AT

Court Disallows Tractor Sale Discount Claim Due to Cash Payment; Authenticity of Discount in Question.
March 27, 2015 Case Laws Income Tax AT

Co-operative banks are exempt from TDS deduction u/s 194A for interest payments to members on deposits.
March 27, 2015 Case Laws Income Tax AT

Section 68 Addition for Unexplained Cash Credits Not Applicable to Conduit Companies; Deletions Made for All Nine Entities.
March 27, 2015 Case Laws Income Tax AT

Reopening of Assessment Invalid: AO Failed to Identify Error in Explanation Regarding Non-application of Explanation to Section 73.
March 26, 2015 Case Laws Central Excise AT

CENVAT Credit Denial Unjustified: Goods Receipt Undisputed, Overseas Company Can't Claim Without Direct Manufacturer Sale.
March 26, 2015 Case Laws Central Excise HC

Assessee's Failure to Record Correct Quantity in RG.1 Register Leads to Duty Demand for Excise Violation.
March 26, 2015 Case Laws Central Excise HC

High Court: Retired Group 'A' Officers as Special Counsel Not Inherently Biased in CESTAT Cases.
March 26, 2015 Case Laws Central Excise CGOVT

Rebate Claim Denied for ARE-1 Form Error; Minor Procedural Mistakes Shouldn't Block Substantial Benefits.
March 26, 2015 Case Laws Customs HC

No refund application needed for reduced provisional duty; unjust enrichment rule u/s 27(2) not applicable.
March 26, 2015 Case Laws VAT and Sales Tax HC

Transforming Wet Blue Leather into Finished Leather is Manufacturing; Affects VAT and Sales Tax Policies.
March 26, 2015 Case Laws Income Tax AT

Assessee Not Required to Retroactively Deduct TDS on Fees for Technical Services u/s 40(a)(i.
March 26, 2015 Case Laws Income Tax SC

Supreme Court: Section 143(1A) amendment targets deliberate tax evasion, not honest errors, and is valid retrospectively.
March 26, 2015 Case Laws Income Tax SC

Interest Paid to Debenture Holder Deductible Entirely in First Year, Not Deferred Over Five Years.
March 26, 2015 Case Laws Income Tax HC

Revenue Authority Cannot Contradict ITAT Decision in Similar Cases, Ensuring Consistent Legal Application in Nalwa Case.
March 26, 2015 Case Laws Income Tax HC

Tribunal and High Court find proceedings u/s 158BC void due to lack of warrant authorization for assessee.
March 26, 2015 Case Laws Income Tax HC

High Court Rules Abandoned Facility Costs Deductible as Business Expenses in Work-in-Progress Stage.
March 26, 2015 Case Laws Income Tax HC

ITAT Approves 100% Depreciation on Machinery Replacements, Missing from Company's Annual Report, Raising Benefit Concerns.
March 26, 2015 Case Laws Income Tax AT

Tax Implications of Agricultural Land Sales Questioned Due to Misclassification as Residential Land by Sub-registrar Office.
March 26, 2015 Case Laws Income Tax AT

No Penalty Imposed for Unexplained Bank Deposits; Procedural Defects Shouldn't Deny Justice u/s 271(1)(a.
March 25, 2015 Case Laws Service Tax AT

Penalty Waived Under Reverse Charge for 2006-2008; INSA Judgment Cited, Section 80 Invoked for Relief.
March 25, 2015 Case Laws Central Excise AT

Goods Confiscation Overturned Due to SSI Exemption; Penalties Deemed Unjustified for Unbilled Clearance.
March 25, 2015 Case Laws Central Excise CGOVT

Rebate Claim Denial Overturned Due to Missing Duty Payment Certificate; Applicant Not Penalized for Department's Error.
March 25, 2015 Case Laws Central Excise CGOVT

Rebate Claim Denied Due to AREs-1 and FOB Value Discrepancy; Exchange Rate Variations Not a Valid Adjustment Reason.
March 25, 2015 Case Laws Customs HC

Family's Request for Customs Duty Exemption on Two TVs Denied Despite Nine Members Traveling Together.
March 25, 2015 Case Laws Customs HC

Appeal Dismissed for Non-Compliance with Pre-Deposit Order; Tribunal Must Thoroughly Review Stay and Waiver Applications.
March 25, 2015 Case Laws VAT and Sales Tax HC

Penalty Imposed Under RST Act, 1994 Section 78(5) Doesn't Require Proving Mens Rea for Section 78(2) Violations.
March 25, 2015 Case Laws Companies Law HC

High Court Conditionally Approves Amalgamation Scheme Under Companies Act, Despite Tax Evasion Concerns and Information Suppression Allegations.
March 25, 2015 Case Laws Indian Laws SC

Supreme Court Declares Section 66A of IT Act Unconstitutional, Violates Free Speech Rights Under Article 19(1)(a) of Indian Constitution.
March 25, 2015 Case Laws Income Tax HC

Court Quashes 2011 Circular on TDS for Motor Accident Claims; Orders Refund with 12% Interest on Term Deposits.
March 25, 2015 Case Laws Income Tax HC

High Court Confirms CIT's Authority to Transfer Cases Without Reasons Under Income Tax Act Section 127(2)(a.
March 25, 2015 Case Laws Income Tax HC

Revenue's Case u/s 68 Fails Due to Unavailable Cross-Examination of Witnesses; Lacks Additional Evidence.
March 25, 2015 Case Laws Income Tax HC

Court Rules Affidavit from Taxpayer's Wife or Mother Insufficient for Undisclosed Investments; Tax Additions Upheld.
March 25, 2015 Case Laws Income Tax HC

High Court Urges Focus on Merits, Not Technicalities, After Advance Ruling Application Dismissed for Non-Prosecution.
March 25, 2015 Case Laws Income Tax AT

Re-evaluation Ordered for Fuel Charges Claim After AO and CIT(A) Overlooked Cheque Transactions' Genuineness.
March 25, 2015 Case Laws Income Tax AT

Penalty u/s 271AA Overturned: No Specific Query Raised During Statements u/s 132(4) of Income Tax Act.
March 25, 2015 Case Laws Income Tax AT

Transfer Pricing Adjustment Made Due to Lack of Clarity in Ad Slot Agreement with Associated Enterprise.
March 25, 2015 Case Laws Income Tax AT

Reopening Assessment Invalid: Improper Sanction by Commissioner u/ss 148 and 151(2); Section 292BB Inapplicable.
March 25, 2015 Case Laws Income Tax AT

Court Rules Taxing Estimated Steam Price as Income is Not Permissible; No Actual Income Accrued or Received.

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