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Highlights / Annotations / Catch Notes For May of 2015

Home Highlights May May 2015 Year 2015

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Showing 201 to 250 of 399 Records

May 15, 2015 Case Laws Central Excise SC

Assessee Exempt from Excise Duty for Free Distribution of Goods to Economically Weaker Sections.
May 15, 2015 Case Laws Central Excise SC

Refund Claim Allowed After Initial Denial Over Valuation; Penalty Reduced Due to Delivery Delay u/s 11B.
May 15, 2015 Case Laws Central Excise AT

Refund Denial Overturned: Credit Allowed for Units on Same Premises Without Distributor Registration Requirement.
May 15, 2015 Case Laws Customs SC

Supreme Court Confirms Classification of Imported PPCBs Under Chapter Heading 8517.90 for Customs Purposes.
May 15, 2015 Case Laws Companies Law HC

Company Can Face Winding-Up Despite Being Operational if Sections 433 and 434 Criteria Are Met.
May 15, 2015 Case Laws Income Tax SC

Supreme Court affirms validity of search warrant u/s 132, overturns High Court decision on income tax case.
May 15, 2015 Case Laws Income Tax AT

Annual Lettable Value for Part-Year Rentals: Calculate ALV Based on Actual Rental Period for Accurate Tax Assessment.
May 15, 2015 Case Laws Income Tax AT

Court Confirms Disallowance of Deduction Claim u/s 80IC for Business Asset Sales and Bank Interest Income.
May 15, 2015 Case Laws Income Tax AT

Loss-Making Company Faces Tax Addition u/s 68 for Unjustified Investments Despite Document Submission Efforts.
May 15, 2015 Case Laws Income Tax AT

TDS Not Required on Datalink Charges: Interconnection of Networks Not "Technical Services" u/s 194J.
May 15, 2015 Case Laws Income Tax AT

No Penalty for Loan Repayment via Journal Entries; Reasonable Cause Accepted u/ss 271D & 271E of Income Tax Act.
May 15, 2015 Case Laws Income Tax AT

Advance Fee Taxation: Non-Refundable Portion Taxable Only When Earned as Income in Relevant Year.
May 15, 2015 Case Laws Income Tax AT

No Conversion of Capital Assets to Stock-in-Trade; Section 45(2) of the Income Tax Act Not Applicable.
May 15, 2015 Case Laws Income Tax AT

Property Stays with Assessee Firm Despite Registration Under Partners; Firm's Dissolution Not Proven.
May 15, 2015 Case Laws Income Tax AT

Assessment Void Due to Failure to Serve Notice u/s 143(2) Within 12-Month Deadline.
May 14, 2015 Case Laws VAT and Sales Tax HC

High Court Corrects VAT Tribunal Error, Allows Deduction for Turnover Discounts in Sales Appeals.
May 14, 2015 Case Laws VAT and Sales Tax HC

No VAT liability for DTC as hiring Deluxe buses doesn't transfer control and possession to DTC.
May 14, 2015 Case Laws Indian Laws HC

Court Rules 8.12% Disproportionate Assets Below Legal Threshold, Considered Permissible.
May 14, 2015 News Indian Laws

India's Black Money Bill 2015 Targets Undisclosed Foreign Assets with 30% Tax, Penalties, and Jail for Evasion.
May 14, 2015 Case Laws Service Tax AT

SEZ Unit Wins Appeal: Delayed Approval Doesn't Void Service Tax Exemption Under Notification 17/2011-ST.
May 14, 2015 Case Laws Central Excise SC

Sales Tax Deduction Allowed Pre-July 2000; Post-July 2000 Benefits Must Be Included in Transaction Value.
May 14, 2015 Case Laws Central Excise SC

Supreme Court Rules No Penalties for Actions Taken During Legal Uncertainty Before Higher Court Decision Clarified Issues.
May 14, 2015 Case Laws Central Excise AT

Refund of Unutilized Credit u/r 5 CCR, 2002: Exclude Credit for Finished Goods and Raw Materials.
May 14, 2015 Case Laws Customs HC

Court Denies Menthol Exporters Scheme Benefits for 2004-2007; "Mentha Arvensis" Not Eligible Under Vishesh Krishi Upaj Yojana.
May 14, 2015 Case Laws Income Tax HC

Court Rules Notional Interest Isn't "Real Income"-No Taxable Income Addition Required in This Case.
May 14, 2015 Case Laws Income Tax HC

Court Rules: Income from Renting Godowns is Property Income, Not Business Income.
May 14, 2015 Case Laws Income Tax HC

Payment for Software on CD Not a Royalty u/s 9(1)(vi) of Income Tax Act.
May 14, 2015 Case Laws Income Tax HC

High Court Affirms Importance of Section 132(4) Statements in Tax Assessments for Undisclosed Income Under Income Tax Act.
May 14, 2015 Case Laws Income Tax HC

High Court Grants Tax Exemption on Voluntary Retirement Compensation u/s 10(10C) of Income Tax Act.
May 14, 2015 Case Laws Income Tax AT

Section 271(1)(c) Shields Disclosed Income from Penalties Post-Search Operation.
May 14, 2015 Case Laws Income Tax AT

CIT(A) Limits Disallowance of Credit Card Expenses to 5% for Personal Use in Assessment Review.
May 14, 2015 Case Laws Income Tax AT

AO's Transfer Pricing Adjustments Invalid if Over Rs. 5 Crores Without TPO Referral, Breaching CBDT Rules.
May 13, 2015 Case Laws Service Tax HC

Appellant must deposit full service tax with interest for appeal; similar case stay doesn't justify tribunal review.
May 13, 2015 Case Laws Service Tax HC

Company Pays Twice Due to Incorrect Assessee Code Entry in E-Payment; Substituted "J" for "H.
May 13, 2015 Case Laws Service Tax HC

Indian Subsidiary's Marketing Support Services Deemed Non-Taxable by AAR; High Court Bars Commissioner from Contesting Decision.
May 13, 2015 Case Laws Central Excise SC

Fixed-dose Vitamin B-1, B-6, B-12 combinations classified under Heading 3003.10 for excise purposes.
May 13, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed for Service Tax on Invoices from C&F Agents for GTA Outward Transport Services.
May 13, 2015 Case Laws Customs HC

High Court Rules Suspension of Customs License Invalid Due to Procedural Unfairness in Charge Sheet Issuance.
May 13, 2015 Case Laws Income Tax AT

Deduction u/s 80IB(10) Disallowed Due to Incomplete Building; Partial Completion Should Not Deny Entire Deduction.
May 13, 2015 Case Laws Income Tax SC

Supreme Court: Vend Fee Deductible Only Upon Payment u/s 43B of Income Tax Act.
May 13, 2015 Case Laws Income Tax HC

High Court Rules Against Revenue Authorities on TDS for Wheeling and Transmission Charges u/s 194I and 194J.
May 13, 2015 Case Laws Income Tax HC

Corporate Guarantee Fees Should Not Be Scrutinized Like Bank Guarantees, Says Ruling Against Transfer Pricing Officer's Approach.
May 13, 2015 Case Laws Income Tax HC

Taxpayer Deposits 50% of Demand, Not Default u/s 156 During Appeal Process.
May 13, 2015 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) must provide a hearing before disallowing or enhancing assessment if no addition was made.
May 13, 2015 Case Laws Income Tax AT

Service Tax Disallowance u/s 43B: No Deduction Claimed or Recorded, Issue Doesn't Arise for Mercantile Accounting.
May 13, 2015 Case Laws Income Tax AT

Tax Deduction u/s 80IB: Consistent Expense Allocation Required Between Current and Previous Years, Tribunal Directs.
May 13, 2015 Case Laws Income Tax AT

Loan Processing Fees Classified as Interest u/s 2(28A) of the Income Tax Act.
May 12, 2015 Case Laws Service Tax HC

Court Upholds Bank Account Seizure After Petitioners Default on Service Tax Payments; No Relief Granted.
May 12, 2015 Case Laws Service Tax AT

Cenvat Credit Approved for GTA Services on Cane Seeds and Bio Manure Transport Linked to Manufacturing Process.
May 12, 2015 Case Laws Central Excise HC

Court Rules "OR" Cannot Be Interpreted as "AND" for Interest on Wrongful CENVAT Credit; Affects Legal Obligations.

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