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Highlights / Annotations / Catch Notes For June of 2015

Home Highlights June June 2015 Year 2015

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Showing 201 to 250 of 420 Records

1 2 3 456 7 8 9

June 18, 2015 Case Laws Service Tax AT

Appellant Ignored Show Cause Notice and Missed Hearings, Indicating Possible Negligence in Tax Responsibilities.
June 18, 2015 Case Laws Service Tax AT

SMPP Service Under BAS: Appellants Send SMS for Clients Without Independent Authority, Clearly Within Business Auxiliary Scope.
June 18, 2015 Case Laws Central Excise AT

Appellants' Refund Claim Denied for Motor Spirit Duty; No Unjust Enrichment Found in Ethanol Blending Case.
June 18, 2015 Case Laws Customs AT

Exemption Granted for Imported Seismic Software for Petroleum Operations with Certified Necessity Confirmation.
June 18, 2015 Case Laws VAT and Sales Tax HC

Courts May Award Interest on Tax Refunds as Compensation When Legislature Omits Details, Linked to Doctrine of Merger.
June 18, 2015 Case Laws Income Tax AT

Educational Institution's Section 12AA Registration Canceled for Operating Commercially, Violating Charitable Trust Status.
June 18, 2015 Case Laws Income Tax HC

High Court Rules: Section 12A Registration Valid, Tax Exemption Hinges on Meeting Section 2(15) Criteria Without First Proviso.
June 18, 2015 Case Laws Income Tax AT

MAT Calculation u/s 115JB Excludes Indexation for Long-Term Capital Gains on Equity Shares.
June 18, 2015 Case Laws Income Tax AT

Assessee Granted Right to Claim Deferred Revenue Expenditure for Loan, Not Revenue Authorities.
June 18, 2015 Case Laws Income Tax AT

Selling Discounted Future Interest Portfolios: Income Deemed Accrued Upon Agreement Date.
June 18, 2015 Case Laws Income Tax AT

Interest Expenditure Disallowance u/s 14A Must Consider Sections 80AB and 80A for Income Tax Deductions.
June 18, 2015 Case Laws Income Tax AT

Taxpayers Cannot Use Past False Statements to Affect Current Tax Obligations: Income Tax Liability Principle Explained.
June 17, 2015 Case Laws Service Tax HC

Court Rules Penalties Apply u/ss 76 & 77 Even if Taxes Paid Before Show Cause Notice Issued.
June 17, 2015 Case Laws Service Tax AT

Erroneous Refund Recovery Requires Show Cause Notice as Per Section 73(1); No Action Without SCN Issuance.
June 17, 2015 Case Laws Service Tax AT

Court Rules Service Tax Not Applicable on Unspecified Contractual Expenses for Clearing Agents; Statute Provisions Essential for Tax Demand.
June 17, 2015 Case Laws Central Excise AT

Excise duty hike on cigarettes effective from May 28, 2012, post Presidential assent to May 8 amendments.
June 17, 2015 Case Laws Central Excise AT

Interest Allowed on Delayed Refund Due to Authority's Failure to Request TR6 Challan Copies in Time.
June 17, 2015 Case Laws Customs HC

Senior Intelligence Officer's Power to Halt Account Withdrawals u/s 110 Requires Actual Seizure During Investigation.
June 17, 2015 Case Laws Customs HC

Appellate authority cannot impose 5% Extra Duty Deposit during remand; requires full reconsideration by original authority.
June 17, 2015 Case Laws Customs HC

Court Orders Refund of Special Additional Duty Within Six Weeks if No Further Appeal Filed.
June 17, 2015 Case Laws Income Tax AT

Carbon Credit Sale Income Classified as Non-Taxable Capital Receipt Due to Environmental Concerns, Not Business Operations.
June 17, 2015 Case Laws Income Tax AT

Tax Authority Rules Wedding Expense Addition Unjustified; Assessee's Savings and Assets Acknowledged.
June 17, 2015 Case Laws Indian Laws SC

Legal Precedents Bind Specific Issues, Not Logical Deductions; Distinction Between Dicta and Obiter Dicta Crucial.
June 17, 2015 Case Laws Income Tax AT

Section 263 Revision Incorrect: AO Not Required to Examine Expenditure When Books Are Unreliable and Profit Estimated.
June 17, 2015 Case Laws Income Tax AT

Valuation Officer's report crucial for fair market value; sale deed consideration can't be ignored without it u/s 50C.
June 17, 2015 Case Laws Income Tax AT

Land Sale Income Ruled as Capital Gain, Not Business Income; Agricultural Land Sale Not a Trade Adventure.
June 16, 2015 Case Laws Service Tax HC

Petitioner Seeks Settlement Commission Approval to Address Grievances After Paying Tax Liability.
June 16, 2015 Case Laws Service Tax HC

Court Upholds 3-Month Delay Limit in Section 85(3) of Finance Act 1994; Constitutional Validity Confirmed.
June 16, 2015 Case Laws Service Tax HC

High Court Rules Against Appellate Authority for Dismissing Appeal Due to Late Filing Technicality.
June 16, 2015 Case Laws Central Excise AT

Penalty u/s 11AC Overturned After Appellant Pays Duty and Interest; Show Cause Notice Withdrawn.
June 16, 2015 Case Laws Central Excise AT

Third-party trademarks treated as others' trade names, affecting Small Scale Industry exemption under Central Excise laws.
June 16, 2015 Case Laws Central Excise AT

Refund Denied for Input Services Commission; No Nexus with Manufacturing Activities, No Cenvat Credit Allowed for Export Goods.
June 16, 2015 Case Laws Central Excise AT

Refund Claim Denied: Assessee Cannot Benefit from Protest by Another Manufacturer; Claim Barred by Limitation.
June 16, 2015 Case Laws Income Tax AT

Payments Made Under Legal Obligation Not Subject to TDS Deduction u/s 194C; Not Contractual in Nature.
June 16, 2015 Case Laws Income Tax AT

Section 41(1) Additions Not Applicable: Creditors Paid in Later Years, No Cessation of Liability This Year.
June 16, 2015 Case Laws Income Tax AT

Penalty u/s 221(1) Reduced for Non-Payment Due to Lack of Liquid Funds, Lowered from 5% to 2.5.
June 16, 2015 Case Laws Income Tax AT

Court Rules: Missing PAN Numbers Alone Can't Discredit Assessee's Explanation for Purchases u/s 69C.
June 16, 2015 Case Laws Income Tax AT

Loans to Shareholders Not Deemed Dividends if Lending is Key Business Activity per Section 2(22)(e)(ii) of Income Tax Act.
June 16, 2015 Case Laws Income Tax AT

SIM Card Sales Exempt from TDS u/s 194H: Classified as 'Principal to Principal' Transactions, Not Commissions.
June 16, 2015 Case Laws Income Tax AT

Deduction u/s 80 IC Allowed for Baddi Unit's Goods Transfer on Cost Basis; Books Accepted.
June 15, 2015 Case Laws Service Tax AT

Appellant must submit more evidence to prove customer collections were contingency deposits, not service tax, per case requirements.
June 15, 2015 Case Laws Service Tax AT

Meditation Services Classified Under Health and Fitness for Tax; Enhances Physical Wellness by Promoting Inner Peace.
June 15, 2015 Case Laws Income Tax AT

Demanding Fees for TDS Defaults u/s 234E Was Unenforceable Before June 1, 2015, Due to Lack of Provision.
June 15, 2015 Case Laws Central Excise AT

Duty Demand Set Aside for Transmission Assemblies in Tractor Manufacturing Due to Limitation Period.
June 15, 2015 Case Laws Income Tax AT

License Fees and Management Services Not Subject to Section 44C Adjustments in Income Tax; No Disallowance Needed.
June 15, 2015 Case Laws Income Tax AT

Trust's 80G Exemption Denied Due to Trustee Appointment Based on Organizational Affiliation; CIT Lacks Interference Authority.
June 15, 2015 Case Laws Income Tax AT

Project Incompletion Suppresses Profit; Income Not Assessable, Rendering Quantum Determination Academic Exercise.
June 15, 2015 Case Laws Income Tax AT

Arranger's fee for loan arrangement not classified as managerial or consultancy service under IT Act, no TDS u/s 195.
June 15, 2015 Case Laws Income Tax AT

Indian Head Office and Canadian Branch Transactions Not Classified as International Transactions in Transfer Pricing Case.
June 15, 2015 Case Laws Income Tax AT

Dispute Over Deduction Amount Calculation u/s 80-IB(10) of Income Tax Act, Entitlement Uncontested.

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