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Highlights / Annotations / Catch Notes For May of 2015

Home Highlights May May 2015 Year 2015

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Showing 51 to 100 of 399 Records

123 4 5 6........ 8

May 27, 2015 Case Laws Income Tax HC

High Court Dismisses Revenue's Petition; Settlement Commission's Findings on Bogus Purchases Stand Valid.
May 27, 2015 Case Laws Income Tax HC

Interest on Tax Amendments: Section 234B Does Not Apply Retrospectively to Section 115JB Changes.
May 27, 2015 Case Laws Income Tax AT

SAD on Goods Not Deductible This Year if Listed as Closing Stock in Assessee's Accounts.
May 27, 2015 Case Laws Income Tax AT

Disclosure Required for Adverse Evidence in Cross-Examination; Not Needed for Collateral Material.
May 27, 2015 Case Laws Income Tax AT

Court Upholds Survey Validity Despite Natural Justice Claims; Allowed Before Section 133A(2A) Introduction.
May 27, 2015 Case Laws Income Tax AT

Unaccounted Cash Credit Additions Must Be Based on Verified Facts, Says Peak Credit Theory; AO Must Verify Before Deletion.
May 27, 2015 Case Laws Income Tax AT

Assessee Eligible for Section 44BB Income Tax Benefit on Drilling Rig Hire Charges; 10% Deemed Profit Ratio Applies.
May 27, 2015 Case Laws Income Tax AT

Search on Sept 4, 2008, falls u/s 271AAA for penalties, not Section 271(1)(c), due to date criteria.
May 27, 2015 Case Laws Income Tax AT

Foreign Exchange Gain on Packing Credit Loan Ineligible for Deduction Under Income Tax Act Section 10A.
May 26, 2015 Case Laws Service Tax AT

Court Declines to Recalculate Minimal Demand from Oct 2002 to Dec 2006 Due to Insignificant Amount of Rs. 19,576.
May 26, 2015 Case Laws Customs HC

Tribunal Fails to Explain Reduced Fine for Exim Policy Violation, Case Sent Back for Review.
May 26, 2015 News VAT and Sales Tax

Court Upholds Purchase Tax on Agricultural Products u/s 4, Rejects Claims of Indirect Tax on Farmers.
May 26, 2015 Case Laws Companies Law HC

Court Evaluates Company's Request for Respite in Winding-Up Proceeding After Significant Installment Payment.
May 26, 2015 Case Laws Income Tax HC

Court Rules TDS Applicable on Discounts for Prepaid Services; Agent-Principal Relationship Confirmed u/s 194H.
May 26, 2015 Case Laws Income Tax HC

High Court Rules Section 43B of Income Tax Act Doesn't Apply to Electricity Duty Under Bengal Electricity Duty Act, 1935.
May 26, 2015 Case Laws Income Tax HC

Court Denies Condonation of Delay: No Evidence of Sufficient Cause for Late Appeal Filing Within Limitation Period.
May 26, 2015 Case Laws Income Tax AT

Transmission Charges to UP Power Corp Not Technical Services; Section 194J Income Tax Act Not Applicable.
May 26, 2015 Case Laws Income Tax AT

Tax Deduction Waived u/s 194C: Forms 15J and 15-I Collection Sufficient, No Need for CIT Submission.
May 26, 2015 Case Laws Income Tax AT

Court Rules: Refunds Must First Adjust for Interest Before Principal Amount.
May 26, 2015 Case Laws Income Tax AT

Software License Payments Classified as Royalties; Tax Deduction Required u/s 195 for Foreign Suppliers.
May 25, 2015 Case Laws Indian Laws HC

High Court Rules Sodexo Meal Vouchers as Printed Material, Subject to Octroi Under Octroi Rules.
May 25, 2015 Case Laws Service Tax AT

Penalties for short payment of service tax u/ss 76 and 78 set aside using Section 80 of Finance Act 1994.
May 25, 2015 Case Laws Service Tax AT

Refund Denial Challenged: Rule 5 of CENVAT Credit Rules, 2004 Doesn't Require Nexus Between Input and Exported Services.
May 25, 2015 Case Laws Central Excise AT

CENVAT Credit Denied for GTA Service Freight Payments; Appellant Shows Strong Preliminary Case for MRP-Based Sales.
May 25, 2015 Case Laws Customs HC

Refund Claim Denied: Unjust Enrichment Doctrine Not Applicable to Section 18 Before July 13, 2006 Amendment.
May 25, 2015 Case Laws Customs HC

Legal Scrutiny Over Seized Chinese Silk Due to Missing Invoices; Customs Regulations Question Legitimacy of Purchase.
May 25, 2015 Case Laws Income Tax AT

Trust's 12A Registration Approved: Overcoming Initial Denial for Alleged Community Restriction, Now Recognized for Public Benefit.
May 25, 2015 Case Laws Income Tax AT

No Penalty for Delayed e-TDS Quarterly Return Filing Due to Reasonable Cause, Not Willful Negligence or Malafide Intent.
May 25, 2015 Case Laws Income Tax AT

Registration u/s 12A Must Be Granted if Society's Objects Are Charitable and Activities Genuine.
May 25, 2015 Case Laws Income Tax AT

Court Evaluates Promotion Expenses Classification as Revenue or Capital Expenditure; Disallows Claim for Depreciation Due to Lack of Evidence.
May 25, 2015 Case Laws Income Tax AT

Trust Seeks Tax Exemption u/ss 12AA(1)(b) & 10(23C)(iiiad) for Educational Purpose, Not Profit, Below Rs. 1 Crore.
May 25, 2015 Case Laws Income Tax AT

Assessment Order Revision Invalid: Improper Delegation and Lack of Findings Violate Section 263 of Income Tax Act.
May 25, 2015 Case Laws Income Tax AT

Dividend Not Interest u/s 194: No Tax Deduction Required on Distributed Dividend by Assessee.
May 24, 2015 Case Laws Service Tax HC

High Court Grants Exemption Benefit for Exported Services Despite Missing Notification from March to November 2003.
May 24, 2015 Case Laws Service Tax AT

Service Tax Liability Stands Despite Revenue Neutrality; No Legal Basis for Nullification Under Reverse Charge Mechanism.
May 24, 2015 Case Laws Service Tax AT

Applicant Entitled to CENVAT Credit on Reinsurance Services u/r 2(l) of CENVAT Credit Rules, 2004.
May 24, 2015 Case Laws Service Tax AT

Service Qualifies as Export: Exemption Granted for Services Delivered Abroad with Payment in Foreign Exchange.
May 24, 2015 Case Laws Central Excise AT

Section 11D of Central Excise Act, 1944 does not apply to goods cleared at nil duty after 8% price reversal.
May 24, 2015 Case Laws Customs HC

Confiscation Orders Must Be Based on Reasonable Discretion, Not Arbitrary Decisions, Ensuring Fairness and Justice in Enforcement.
May 24, 2015 Case Laws Customs HC

Duty on Areca Nuts: 4% for Sri Lankan Origin, 108% for Others; Provisional Assessment Valid u/s 18(1)(c.
May 23, 2015 Case Laws Income Tax HC

Isolated Transactions: Comprehensive Evaluation Needed to Classify as Capital Gain or Business Income.
May 23, 2015 Case Laws Income Tax AT

Court Rules Fertilizer Bonds as Cash Subsidy Equivalents, Permits Deduction Claim Similar to Foreign Exchange Treatment.
May 23, 2015 Case Laws Income Tax AT

Software Revenue from Sri Lanka and Middle East Classified as Royalty; Not Taxable in India.
May 23, 2015 Case Laws Income Tax AT

Inspector's Report Lacks Evidence to Reject Assessee's Books for Alleged Scrap Generation Inflation.
May 23, 2015 Case Laws Income Tax AT

Depreciation Claims on Hired Equipment: Section 43(1) and the Impact of Commercial Use on Acquisition Cost.
May 23, 2015 Case Laws Income Tax AT

Tribunal Upholds Revision u/s 263 Due to Lack of Supporting Material for AO's Deduction Decision.
May 23, 2015 Case Laws Income Tax AT

Allegations of cash embezzlement require concrete evidence to justify income additions; protective assessments need legal basis.
May 23, 2015 Case Laws Income Tax AT

Indian-Origin Payments to Non-Residents for Services Abroad Not Automatically Taxed in India.
May 23, 2015 Case Laws Income Tax AT

Software Payments to Parent Company Deemed Royalty u/s 9(1)(vi) of Income Tax Act, Taxable in India.
May 22, 2015 Case Laws Service Tax AT

Refund Claim Denied: Marketing Support Services in India Deemed Export of Services, Not Consumed Locally.

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