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Highlights / Annotations / Catch Notes For May of 2014

Home Highlights May May 2014 Year 2014

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Showing 1 to 50 of 370 Records

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

May 31, 2014 Case Laws Service Tax HC

"Motor Vehicle" Excludes Vehicle and Parts in Repair Services; Impacts Service Tax Applicability per High Court Rulings.
May 31, 2014 Case Laws Service Tax AT

Court Rules Transaction as Service Taxable, Not Solely Goods Supply.
May 31, 2014 Case Laws Service Tax AT

Cenvat Credit Waiver Denied for Bus Transport Services Used for Non-Business Activities Like Social Events and School Transport.
May 31, 2014 Case Laws Central Excise AT

CENVAT Credit Denied Due to Non-Receipt of Goods; Appeals Dismissal Unsupported Amid Fraud Claims.
May 31, 2014 Case Laws Central Excise AT

Duty Demand Overturned After Explanation for Stock Shortage; No Admission of Goods Removal by Appellant's Representative.
May 31, 2014 Case Laws Central Excise AT

CENVAT Credit Allowed for Storage Loss: 0.5% Loss Acceptable, Even as Transit Loss.
May 31, 2014 Case Laws Customs AT

Customs House Agent License Revocation: Authorities Cannot Compel Witness Attendance, Must Disregard Absent Witness Evidence in Proceedings.
May 31, 2014 Case Laws Income Tax HC

High Court rules writ petition not maintainable due to petitioner's failure to fully disclose income; penalty stands.
May 31, 2014 Case Laws Income Tax HC

High Court Upholds Reassessment Notice Validity u/s 148 of Income Tax Act Based on "Reason to Believe.
May 31, 2014 Case Laws Income Tax HC

High Court Validates Reassessment Notice u/s 148 Based on Tangible Material, Not AO Opinion Change.
May 31, 2014 Case Laws Income Tax HC

Court Finds Family's Unexplained Jewelry Within Tax Authority's Acceptable Limits Based on Status and Quantity.
May 31, 2014 Case Laws Income Tax AT

CIT's Jurisdiction u/s 263 Challenged Due to Lack of Recorded Reasons Against AO's Assessment.
May 31, 2014 Case Laws Income Tax AT

Clarification on Capital Gains: Speculation Profit u/s 43(5) Doesn't Indicate Intent to Trade Shares for Tax Purposes.
May 31, 2014 Case Laws Income Tax AT

Taxpayer's LTCG vs. STCG Reporting u/s 271(1)(c) Raises Interpretation Issues in Income Tax Penalty Case.
May 31, 2014 Case Laws Income Tax AT

Surcharge and education cess apply post-MAT credit, treating MAT like pre-paid taxes for calculation purposes.
May 30, 2014 Case Laws Service Tax HC

Court Overturns Third Service Tax Demand on Clearing Agents Due to Limitation Period Violation.
May 30, 2014 Case Laws Customs AT

Demand Set Aside Due to Department's Failure to Identify Importer for Assessable Value u/r 7.
May 30, 2014 Case Laws Companies Law HC

Winding Up Petition u/s 433(e) Not Applicable for Time-Barred, Unenforceable Debts.
May 30, 2014 Case Laws Income Tax HC

Court Upholds Income Addition Due to Questionable Foreign Gifts; Lacks Evidence of Genuine Relationship or Occasion.
May 30, 2014 Case Laws Income Tax AT

No Penalty for Unreported Capital Gains Due to Human Error Amid Family Illness u/s 271(1)(c).
May 30, 2014 Case Laws Income Tax AT

Discount Deduction Allowed: Previously Disallowed Provision Can Reduce Current Year's Income Tax Liability.
May 29, 2014 Case Laws Service Tax HC

Court Rules No Service Tax Liability for Flying Training and Aircraft Engineering Institutes under Commercial Training Category.
May 29, 2014 Case Laws Service Tax AT

Waiver of Pre-Deposit Granted: Extended Period for Demand Not Applicable Due to ST-3 Return Basis.
May 29, 2014 Case Laws Service Tax AT

Court to Decide if Consumables' Value Counts for Service Tax; Waiver of Pre-Deposit Involved.
May 29, 2014 Case Laws Central Excise AT

CENVAT Credit Claimed for Duty Paid on Repaired Transformer Returned to Factory; Case Favors Assessee.
May 29, 2014 Case Laws Customs AT

Advance License Validated: Duty-Free Imports Permissible Post-Export; Demand Against Respondent Set Aside in DTA Case.
May 29, 2014 Case Laws Income Tax HC

Court Questions Deductibility of Valid Expenses Without Income u/s 57 of Income Tax Act.
May 29, 2014 Case Laws Income Tax AT

Section 10A Benefits Apply to Existing Units Converted to Software Technology Parks of India (STPI) Units.
May 29, 2014 Case Laws Income Tax AT

Joint Venture Can Claim Section 80IA(4) Deduction Without Separate Agreement with NHAI, Focus on Substance Over Form.
May 29, 2014 Case Laws Income Tax AT

Finance Act 2012 amends Section 115JB to include all companies under MAT, excludes current assessment year for banking company.
May 29, 2014 Case Laws Income Tax AT

Assessee Must Pay Penalty u/s 140A(3); Prior Relief by Commissioner Deemed Sufficient, Penalty Enforced.
May 29, 2014 Case Laws Income Tax AT

Non-Compete Fees Now Revenue: Section 28(va) Updates Income Tax Act on Depreciation of Intangibles Like Goodwill.
May 29, 2014 Case Laws Income Tax AT

Adjustment for Capacity Utilization Differences to be Verified and Permitted by Assessing Officer/Transfer Pricing Officer.
May 29, 2014 Case Laws Income Tax AT

Assessing Officer Must Follow Dispute Resolution Panel Directions for Section 10A Deduction, Cannot Exclude 'Interest Reversed' Amount.
May 29, 2014 Case Laws Income Tax AT

Income from Share Trading Classified as Business Income, Not Short-Term Capital Gains, Based on Net Income Assessment.
May 29, 2014 Case Laws Income Tax AT

Trusts for Poor Relief, Education, or Medical Aid Count as Charitable, Even with Some Commercial Activity.
May 28, 2014 Case Laws Service Tax AT

Clearing and Forwarding Services Valuation Excludes Demurrage and Wharfage as Reimbursements, Not Part of Service Cost.
May 28, 2014 Case Laws Service Tax AT

Tour Operator Faces Service Tax Demand for Contract Carriage Buses from Hyderabad to Shirdi Under Tax Law Rules.
May 28, 2014 Case Laws Central Excise AT

CENVAT Credit Allowed on Hydrogen Gas Cylinders Even When Temporarily Moved for Refilling Outside Factory Premises.
May 28, 2014 Case Laws Customs AT

Imported Gold and Silver Medals Reclassified from Heading 9705 to Chapter 71 per Harmonized System Nomenclature Notes.
May 28, 2014 Case Laws Customs AT

Appellant Denied Benefits Under Notification 21/2002-Cus Due to Lack of Sub-Contractor Designation in NHAI Contract.
May 28, 2014 Case Laws Income Tax HC

Expenditure on IT systems qualifies for exemption u/s 10(23C)(vi) of the Income Tax Act.
May 28, 2014 Case Laws Income Tax HC

Assessing Officer's Role in Evaluating Referral Fees u/s 37: Genuine Services Must Be Verified, Not Reassessed by Percentage.
May 28, 2014 Case Laws Income Tax HC

Income Tax Officer Needs Legal Proceedings u/s 53 to Declare a Transfer Fraudulent u/s 281 Jurisdiction.
May 28, 2014 Case Laws Income Tax HC

Income-Tax Officer Can Initiate Section 147 Proceedings if Higher Forum Reassigns Income to Different Year.
May 28, 2014 Case Laws Income Tax AT

State Government Claims Interest on Grants, Excluding It from Assessee's Income per Directives.
May 28, 2014 Case Laws Income Tax AT

Income Exempt u/s 10 Cannot Be Taxed Through Sections 11 and 13, Court Affirms No Precondition Exists.
May 28, 2014 Case Laws Income Tax AT

Tribunal Dismisses Rectification Application Challenging Factual Findings u/s 254(2) by Dissatisfied Assessee.
May 28, 2014 Case Laws Income Tax AT

Assessing Officer Wrongly Applied Section 80IA(10) to Limit Deduction u/s 10B Despite Profit Increase.
May 28, 2014 Case Laws Income Tax AT

Court Confirms Long-Term Capital Gains in Share Transactions as Genuine; No Extra Tax for Undisclosed Commissions.

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