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Highlights / Annotations / Catch Notes For May of 2015

Home Highlights May May 2015 Year 2015

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Showing 1 to 50 of 399 Records

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

May 30, 2015 Case Laws Service Tax AT

Service Tax Exemption Requires Proof Training Doesn't Equip Trainees for Employment or Self-Employment in Commercial Coaching.
May 30, 2015 Case Laws Central Excise HC

Assessee Must Follow Rule 21 Procedure to Claim Excise Duty Remission for Goods Lost Naturally Within Limits.
May 30, 2015 Case Laws Customs AT

Double Jeopardy Claim Rejected: Distinct Offenses Under FTDR and Customs/Excise Acts Allow Separate Penalties.
May 30, 2015 Case Laws Income Tax HC

Court Rules Passport Impoundment Period Excluded from Residency Status for Tax Purposes; Individual Not a Resident.
May 30, 2015 Case Laws Income Tax HC

Notice for Reassessment u/s 143(2) Needs No Deputy Commissioner Approval if Directed by Commissioner u/s 263.
May 30, 2015 Case Laws Income Tax AT

Profit Split Method Rejected for Transfer Pricing; TPO to Use Residual PSM for Arm's Length Price Determination.
May 30, 2015 Case Laws Income Tax AT

No Penalty for Capital Gains Misclassification: Section 271(1)(c) Clarifies Unsustainable Claims Aren't Inaccurate Particulars.
May 30, 2015 Case Laws Income Tax AT

Loss Claims Allowed for Material Pilferage and Transit Shortages After Consistent Accounting of Consumable Stores and Spares.
May 30, 2015 Case Laws Income Tax AT

Income Tax Act Section 12AA: Charitable Status Retained Despite Profitable Activities if Aimed at Public Utility Goals.
May 29, 2015 Notifications FEMA

Foreign Exchange Regulations 2015 Amend: Annual Drawal Limit Raised from USD 125,000 to USD 250,000.
May 29, 2015 Notifications FEMA

Amended Rules Simplify Foreign Exchange Transactions, Clarify Limits and Conditions for Individuals and Entities.
May 29, 2015 Case Laws Service Tax HC

High Court Rules Service Tax on Employee Mobile Phones Eligible for CENVAT Credit Under Cenvat Credit Rules, 2004.
May 29, 2015 Case Laws Service Tax AT

Layperson Drafting Blueprints or Reports Not a Consulting Engineer Under Service Tax Rules.
May 29, 2015 Case Laws Central Excise HC

Apex Court Rules Goods Not Subject to Central Excise; Criminal Complaint Quashed Due to Lack of Basis.
May 29, 2015 Case Laws Customs AT

Higher Price Justified for Duty Payment u/r 10A of Customs Valuation Rules 1988; Transaction Value Rejected.
May 29, 2015 Case Laws Customs AT

Project Import Benefit Under Heading 98.01 Requires Contract Registration Before Goods Clearance Per Regulation 4, Project Import Regulations 1986.
May 29, 2015 Case Laws VAT and Sales Tax HC

Court Approves Interest Claim on Tax Refund Adjusted for Penalty, Allowing Taxpayer Compensation for Delayed Refund.
May 29, 2015 Case Laws Income Tax AT

Assessing Officer Cannot Tax Other Income if Specific Income is Not Assessed in Reassessment Order.
May 29, 2015 Case Laws Income Tax AT

Long-term capital gains exemption granted u/s 10(38) for genuine share sale transaction within legal framework.
May 29, 2015 Case Laws Income Tax AT

Tax Exemption Allowed: Investment in Second Home Qualifies Even After Gifting First Property to Spouse u/s 54F.
May 29, 2015 Case Laws Income Tax AT

Share Trading Loss Classified as Speculative Business Loss Under Explanation to Section 73 of Income Tax Act.
May 28, 2015 Case Laws Service Tax AT

Refund Approved: Payments in Indian Rupees from Deutsche Bank for Export Services Allowed as Foreign Exchange.
May 28, 2015 Case Laws Service Tax AT

Service Tax Demand Overturned Due to Expired Limitation Period; Software Classified as 'Goods' in 2005 Circular.
May 28, 2015 Case Laws Central Excise HC

High Court Rules Export Unit's Exemption Claim Inapplicable for Additional Excise Duty Under Notification No. 22/2003.
May 28, 2015 Case Laws Customs HC

High Court Questions COFEPOSA Detention Order Due to 8-Month Delay and 11-Day Lag in Addressing Representation.
May 28, 2015 Case Laws Customs HC

High Court Confirms Assessee Can Claim Tax Refund Despite Nil Assessment Order, No Need to Challenge Order.
May 28, 2015 Case Laws VAT and Sales Tax HC

Valuation and VAT in Land Sales: Ensuring Justified Investigations in Works Contracts and Construction Transactions.
May 28, 2015 Case Laws FEMA HC

Court Permits Provisional Property Attachment Under Money Laundering Act Without Charge Sheet Filed u/s 173 CrPC.
May 28, 2015 Case Laws Companies Law HC

High Court Approves Petition to Reduce Share Capital Under Companies Act Sections 100-105; No Legal Obstacles Found.
May 28, 2015 Case Laws Income Tax HC

Civil Courts Can't Hear Cases Against Income Tax Dept for Tax Arrears u/s 293 of Income Tax Act.
May 28, 2015 Case Laws Income Tax HC

Court Affirms Assessee's Right to Amortize Premium on "Held to Maturity" Investments Under Tax Laws.
May 28, 2015 Case Laws Income Tax AT

Lease Premiums Not Rent: No TDS Deduction Required u/s 194I for Leasehold Rights Acquisition.
May 28, 2015 Case Laws Income Tax AT

Income Tax Appeal: Section 12A Registration Protects Tax-Exempt Status; Assessing Officer Cannot Revoke During Assessment.
May 28, 2015 Case Laws Income Tax AT

CIT(A) Rules Domestic Sales Volume Insufficient for Export Pricing Comparison; Upholds Decision Against TPO's Approach.
May 28, 2015 Case Laws Income Tax AT

Section 10B Deduction Allowed Despite Units Not Maintaining Separate Books, Thanks to ERP Software Accounting System.
May 28, 2015 Case Laws Income Tax HC

Commercial Receipts Exceeding Total Do Not Undermine Charitable Trust's Purpose or Authenticity.
May 28, 2015 Case Laws Income Tax AT

TDS Not Applicable on Purchases from AEs; Assessee Entitled to DTAA Benefits, No Disallowance u/s 40(a)(i.
May 28, 2015 Case Laws Income Tax AT

Transfer Pricing Error: TPO and DRP incorrectly included gold cost in job worker's operating costs.
May 28, 2015 Case Laws Income Tax AT

Loan Syndication Charges Not Claimed as Business Income; No Disallowance u/s 40A(2)(a) Applicable.
May 28, 2015 Case Laws Income Tax AT

No TDS Deduction Required: Land Not Compulsorily Acquired Under Law, Section 194LA of Income Tax Act Not Applicable.
May 28, 2015 Case Laws Wealth-tax AT

Semi-Finished Structures on Urban Land Not Excluded u/s 2(ea)(v) of Wealth Tax Act.
May 27, 2015 Notifications Central Excise

EOUs, EHTP, STP Units Can Now Clear Goods in DTA Until LoP Validity, Per Notification No. 52/2003-CE.
May 27, 2015 Notifications Central Excise

Capital Goods Installation Norms Relaxed for EOUs, EHTP, STP Units Until LoP Validity - Notification No. 22/2003-CE.
May 27, 2015 Notifications Central Excise

Central Excise Officer Not Required for Destroying Certain Materials in EOUs, EHTP, STP Units per Notification No. 22/2003-CE.
May 27, 2015 News Indian Laws

High Court Raises Concerns Over Hyderabad Horse Racing and Betting Tax Regulation of 1358 Fasli.
May 27, 2015 Case Laws Service Tax AT

Trademark Lending: Packaging, Security, and Other Services Not Qualified as Input Services; Service Tax on Royalties Not Applicable.
May 27, 2015 Case Laws Service Tax AT

Refund Claim Filed Timely Despite Procedural Issues; Must Be Considered Within Limitation Period.
May 27, 2015 Case Laws Service Tax AT

Jurisdiction for Service Tax Refunds on Exported Consignments from Akola Cannot Be Transferred to Indore Commissionerate.
May 27, 2015 Case Laws Central Excise HC

Petitioner must pre-deposit 100% of excise duty u/s 35F due to no waiver application before Tribunal.
May 27, 2015 Case Laws Income Tax HC

Court Rules Scrap Sales Qualify for Deductions u/s 80HHBA as Part of Manufacturing Process.

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