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Highlights / Annotations / Catch Notes For April of 2014

Home Highlights April April 2014 Year 2014

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Showing 1 to 50 of 400 Records

12 3 4 5........ 8

April 30, 2014 Case Laws Service Tax AT

Service Tax Demand on Beer Manufacture and Sale Not Applicable Under Franchise or Intellectual Property Rights Services.
April 30, 2014 Case Laws Service Tax HC

CESTAT Nullifies Penalties Under Finance Act Sections 76, 77, 78; Section 80 Allows Waiver of Penalties.
April 30, 2014 Case Laws Central Excise HC

CENVAT Credit Denied on Unspecified Grounds; Case Remanded for Reconsideration Due to Lack of Opportunity to Respond.
April 30, 2014 Case Laws Central Excise HC

High Court Remands Case on Duty Demand for FOC Kits Sold with JCB Machines Due to Inconsistent Show Cause Notices.
April 30, 2014 Case Laws Central Excise HC

Interest on Central Excise Refunds Delayed Over Three Months: No Interest on Interest Amounts Allowed u/s 11BB.
April 30, 2014 Case Laws Customs HC

Simultaneous Penalties on Partner and Firm by CESTAT Questioned; Referred to Larger Bench for Review.
April 30, 2014 Case Laws VAT and Sales Tax HC

Entry Tax Adjustment Not Justified for Sales Tax Exclusion u/s 4 of Entry Tax Act.
April 30, 2014 Case Laws Income Tax AT

Income Tax Act: Only Peak Credit as Income for Unexplained Credits u/ss 68 and 69.
April 30, 2014 Case Laws Income Tax HC

Section 69B Limits Assessing Officer's Discretion in Quantifying Understated Investments Once Proven.
April 30, 2014 Case Laws Income Tax HC

Court Rules No TDS Default; Penalty Waived u/s 273B; Section 271C Penalties Inapplicable.
April 30, 2014 Case Laws Income Tax HC

Assessee Entitled to Interest on Refund from MAT Credit and TDS Deductions.
April 30, 2014 Case Laws Income Tax HC

Court Examines if Charitable Trust's Building Fund Donations Qualify as Income Under Income Tax Act Section 68.
April 30, 2014 Case Laws Income Tax HC

Directors of Private Companies in Liquidation Face Personal Liability for Unpaid Taxes u/s 179 of the Act.
April 30, 2014 Case Laws Income Tax HC

Assessee Entitled to Carry Forward Business Loss Despite Positive Income; No Rectification by AO u/s 154.
April 30, 2014 Case Laws Income Tax AT

Section 154: Amend Orders on Unaddressed Issues Post-Appeal or Revision; Doctrine of Merger Applies.
April 30, 2014 Case Laws Income Tax AT

Keyman Insurance Policy Maturity Value Not Taxable u/ss 2(24)(xi) and 10(10D) of Income Tax Act.
April 30, 2014 Case Laws Income Tax AT

Company's Loss Claim Denied: Chapter IV-D Disallows Expenses Before Full Setup Completion.
April 30, 2014 Case Laws Income Tax AT

No Service Tax Addition Needed u/s 43B: Amount Not Debited or Claimed as Deduction by Assessee.
April 29, 2014 Case Laws Service Tax AT

Court Drops Demand Beyond Limitation Due to Bona Fide Doubt on Reimbursement Inclusion in Assessable Value.
April 29, 2014 Case Laws Service Tax AT

Goods Value Separately Listed in Invoices Excluded from Service Tax Assessable Value When Sales Tax or VAT Paid.
April 29, 2014 Case Laws Service Tax AT

Authorities Criticized for Lacking Discipline; Fail to Requisition Documents for Service Tax Claims, Case Remanded for Review.
April 29, 2014 Case Laws Central Excise HC

Court Rules Central Excise Dues Not Linked to Unit's Assets; Successor Not Liable for Recovery.
April 29, 2014 Case Laws Central Excise HC

Court Grants Benefits for Legal Aid to Earthquake Victims Under Notification No.2/2001, Recognizing Relief and Rehabilitation Efforts.
April 29, 2014 Case Laws Customs HC

High Court Upholds Validity of Exim Policy's Appendix 14IC, Supports Restrictions on Permission and License Period.
April 29, 2014 Case Laws VAT and Sales Tax HC

Court Rules Tax Dept. Can't Charge Interest After Failing to Notify About Dishonored Cheque.
April 29, 2014 Case Laws VAT and Sales Tax HC

Court Rules Circulars Can't Block Reassessment of Escaped Turnover If New Materials Justify Revision in Tax Cases.
April 29, 2014 Case Laws Income Tax HC

Linde and Samsung's Association of Persons deemed a tax resident in India, permanent establishment timing unaddressed.
April 29, 2014 Case Laws Income Tax HC

Court Confirms Interest Liability Stands Despite Oversights in Presenting Relevant Provisions; Precedents Must Be Followed.
April 29, 2014 Case Laws Income Tax HC

High Court Rules: Taxpayers Must Pay Interest u/ss 234A, 234B, 234C Despite Asset Attachments.
April 29, 2014 Case Laws Income Tax HC

High Court Clarifies 2011 Instructions on Monetary Limit for Appeals Apply Only to New Cases, Not Pending Ones.
April 29, 2014 Case Laws Income Tax AT

Revenue Authority Must Accept Valid Expense Explanations; Can't Arbitrarily Dismiss Them Without Cause.
April 29, 2014 Case Laws Income Tax AT

Refunds of Share Application Money Not Deemed Dividends u/s 2(22)(e) of Income Tax Act.
April 29, 2014 Case Laws Income Tax AT

Coaching Classes by Institute Deemed Educational and Charitable u/s 2(15) of Income Tax Act.
April 29, 2014 Case Laws Income Tax AT

AO's Lump Sum Trading Addition u/s 145(3) Disallowed; Other Disallowances on Different Grounds Not Permissible.
April 28, 2014 Case Laws Service Tax AT

Penalties Confirmed u/ss 76, 78, and 80 for Partial Payment of Tax on Taxable Services.
April 28, 2014 Case Laws Service Tax AT

Services Like Lawn Maintenance and Courtyard Prep Not Classified as Interior Decorator for Tax Purposes.
April 28, 2014 Case Laws Service Tax AT

Service Tax on Imported Services Before April 18, 2006, Deemed Unsustainable; Not Classified as Intellectual Property Services.
April 28, 2014 Case Laws Service Tax HC

Health Insurance Policy for Assessee Qualifies as Business-Related Service for CENVAT Credit Eligibility.
April 28, 2014 Case Laws Customs HC

Court Rules Refund Inappropriate Without Discharge Certificate for Fulfilled Export Obligations Under Invoked Bank Guarantee.
April 28, 2014 Case Laws VAT and Sales Tax HC

Tax Authority's Deliberate Assessment Order Isn't a Mistake Justifying Revision Under Record Error Rules.
April 28, 2014 Case Laws VAT and Sales Tax HC

Court Rules Interest Demand Necessary for Assessee to Receive Interest on Admitted Tax Refund Exceeding Due Amount.
April 28, 2014 Case Laws Income Tax AT

Educational Institution Granted Tax Exemption u/ss 10(23C)(vi) and 11 for Non-Profit Operation.
April 28, 2014 Case Laws Income Tax AT

Jurisdiction Case: Diary Jottings Uncorroborated, Presumptions u/ss 132(4A) and 292C Inapplicable Against Assessee.
April 28, 2014 Case Laws Income Tax AT

Tax Deduction Approved for Air Spring Assembly Manufacturing u/s 80IC Using Local and Imported Materials.
April 28, 2014 Case Laws Income Tax AT

Revised Tax Return Accepted After Contract Termination: Focus on Actual Income, Not Accrual or Receipt Basis.
April 28, 2014 Case Laws Income Tax AT

Section 68: Unexplained Sundry Creditors Shouldn't Be Added to Current Income If Opening Balances Are Verified.
April 28, 2014 Case Laws Income Tax AT

Section 12A: Registration Withdrawal Not Justified by Capitation Fees if Educational Activities Remain Unquestioned.
April 28, 2014 Case Laws Income Tax AT

Royalty Payment for Technical Know-How Approved by RBI and SIA, Not at Arm's Length.
April 28, 2014 Case Laws Income Tax AT

Court Rules Religious Practices Don't Affect Educational Institution's Tax Status for Educational Purpose.
April 26, 2014 Case Laws Service Tax AT

Export Services in Indian Rupees Permitted by RBI Under FIRC; Service Tax Compliance Maintained for Business Auxiliary Services.

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