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Highlights / Annotations / Catch Notes For July of 2015

Home Highlights July July 2015 Year 2015

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Showing 1 to 50 of 427 Records

12 3 4 5........ 9

July 31, 2015 Case Laws Service Tax AT

Paying Full Service Tax, Interest, and 25% Penalty Precludes Show Cause Notice u/ss 76, 77, 78.
July 31, 2015 Case Laws Service Tax AT

Refund Claim Filing Date Tied to Final Order Date, Not Tax Payment Date per Tribunal Decision.
July 31, 2015 Case Laws Service Tax AT

Excess CENVAT Credit Use Beyond 20% Limit Incurs Interest Liability, Not Full Denial of Service Tax Credit.
July 31, 2015 Case Laws Central Excise SC

Tax Recovery Proceedings Abate After Proprietor's Death; No Continuation Against Successors Under Central Excises and Salt Act.
July 31, 2015 Case Laws Central Excise SC

Mounting Water Purification System on Base Frame is Manufacturing, Creates New Commercial Product.
July 31, 2015 Case Laws Central Excise SC

Close-Up Whitening Dental Cleaner Classified as Dental Hygiene Product, Falls Under Central Excise Sub-heading 3306.90.
July 31, 2015 Case Laws Central Excise SC

Revenue Fails to Prove JRE as Dummy Entity; No Demand for Manufacturing Cost Reduction Claims.
July 31, 2015 Case Laws VAT and Sales Tax HC

High Court Upholds Order Revision u/s 40, Dismisses Reassessment u/s 31 of Haryana Sales Tax Act.
July 31, 2015 Case Laws VAT and Sales Tax HC

Interest on Outstanding Dues Only: Excess Input Tax Credit Adjusted Against Output Liability Under VAT and Sales Tax Rules.
July 31, 2015 Case Laws Income Tax HC

Court Finds Major Lapse by Assessing Officer in Reopening Assessment; State-Revenue Expected to Issue New Order.
July 31, 2015 Case Laws Income Tax HC

High Court Rules Deletion of Section 44AC Does Not Affect Timber Importers' Obligations u/s 206C TCS Provisions.
July 31, 2015 Case Laws Income Tax AT

Taxpayer Admits Aircraft Use for Employee Benefits u/s 115WE; Dispute Over Fringe Benefit Tax Not Allowed.
July 31, 2015 Case Laws Income Tax AT

Rental Income from Property is Taxable as House Property Income, Not Business Income, Even for Real Estate Companies.
July 31, 2015 Case Laws Income Tax AT

Assessee Loses Benefits for Failing to Request Reassessment Reasons u/s 148 Before Completion of Proceedings.
July 31, 2015 Case Laws Income Tax AT

Forgery Loss of Rs. 36 Lakhs Disallowed; No FIR or Complaint Filed, Taxable Income Additions Confirmed.
July 31, 2015 Case Laws Income Tax AT

Assessee not penalized for counsel's failure; case sent back for reconsideration under fair circumstances.
July 31, 2015 Case Laws Income Tax AT

Transport Payments Taxed u/s 194C for Contractual Work, Not Section 194J for Professional Services.
July 31, 2015 Case Laws Income Tax AT

Satellite Rights for Films Not Considered 'Royalty' Under IT Act; No Tax Deduction Required u/s 194J.
July 30, 2015 Case Laws Service Tax AT

Cenvat Credit Allowed for Input Services in Job Work Despite Exemption under Notification No. 8/2005 ST, Rules Court.
July 30, 2015 Case Laws Service Tax AT

Clarification on Material Cost Deductions for Tire Retreading Under Notification No. 12/2003-ST; Tax Still Applies Without Specific Rules.
July 30, 2015 Case Laws Service Tax AT

Company Eligible for Cenvat Credit on Service Tax Paid for Legal Services to Overseas Dealers.
July 30, 2015 Case Laws Service Tax AT

Deputation to Subsidiaries Not Manpower Supply, Stays Granted on Service Tax Implications Under Manpower Agency Service.
July 30, 2015 Case Laws Central Excise HC

High Court Confirms CENVAT Credit Valid on Service Tax for Outward Transport Post-Delivery Sales After April 1, 2008.
July 30, 2015 Case Laws Customs AT

Vessel "Offshore Hunter" Classified as CSTH 89019000, Eligible for Customs Exemption for Goods and Passenger Transport.
July 30, 2015 Case Laws VAT and Sales Tax HC

High Court Rules Forest Corporation Auction as Intrastate Sale; Mandamus for Revenue Department to Accept Form-C Denied.
July 30, 2015 Case Laws Income Tax HC

Court Rules Excessive Royalties to State Legal Under Oilfield Act, Section 6A(4); Not Extortion, Allowed as Tax Deduction.
July 30, 2015 Case Laws Income Tax AT

Assessing Officers Must Treat Prior Period Income and Expenses Consistently for Current Year Assessments.
July 30, 2015 Case Laws Income Tax AT

Unsecured Loan Remission Not a Business Benefit for Assessee Not in Loan Business.
July 30, 2015 Case Laws Income Tax AT

Temple Donations in Boxes Deemed Anonymous, Not Taxable Under Income Tax Act Section 115BBC.
July 30, 2015 Case Laws Income Tax AT

Recalculate Deduction u/s 10A: Impact of Currency Fluctuation on Sale Price and Tax Exemption.
July 30, 2015 Case Laws Income Tax AT

Court Rules No Extra Tax on Payments to Ex-Partners: Income Considered Overriding Charge per Partnership Deed.
July 30, 2015 Case Laws Income Tax AT

Tax Audit Exemption Granted: Stamps Excluded from Turnover for Commission Agent u/s 44AB, No Penalty u/s 271B.
July 30, 2015 Case Laws Income Tax AT

Property Valuation Revisions Impact Capital Gains Tax u/s 50C; Correct Variations Within Four Years Per Section 155(15.
July 29, 2015 Case Laws Service Tax AT

CENVAT Credit Granted for Pollution Control Services under CENVAT Credit Rules 2004; Credit Initially Denied Reversed.
July 29, 2015 Case Laws Service Tax AT

Penalties Waived for Non-Payment of Service Tax Due to Financial Hardship u/ss 76, 77, 78, and 80 of Finance Act.
July 29, 2015 Case Laws Service Tax AT

Service Receiver Not Liable for Verifying Service Tax Payment; Eligible for CENVAT Credit.
July 29, 2015 Case Laws Central Excise HC

Court Rules Payments Made Under Protest: Refund Claim Not Barred by Limitation Period for Non-Voluntary Payments.
July 29, 2015 Case Laws Central Excise HC

High Court Rules Tribunal Misinterpreted Extended Limitation u/s 11A; Date of Discovery Not Decisive for Fraud Cases.
July 29, 2015 Case Laws Income Tax HC

Court Upholds Penalty u/s 271C; Ignorance of Law Not a Valid Excuse Per Section 273B.
July 29, 2015 Case Laws Income Tax HC

Trust Activities u/s 12A Evaluated Post-Registration; Initial Phase Focuses Solely on Registration Process.
July 29, 2015 Case Laws Income Tax HC

High Court Upholds Reopening of Tax Assessment After DRI Show Cause Notice for Income Escapement.
July 29, 2015 Case Laws Income Tax AT

Properties Acquired for Business Use Qualify for Depreciation; No Income Added u/s 22 for House Property.
July 29, 2015 Case Laws Income Tax AT

Interest Income Before Business Start is Capital Receipt, Offset Against Pre-Operative or Development Expenses.
July 29, 2015 Case Laws Income Tax AT

Assessing Officer's Expense Disallowance Overturned; Inspection Timing Argument Accepted, Expenditure Allowed.
July 29, 2015 Case Laws Income Tax AT

Employer Not Default for TDS Shortfall: Section 192 Allows Section 80C Deductions for Govt Provident Fund Contributions.
July 29, 2015 Case Laws Income Tax AT

Electrical Installations Eligible for 25% Total Depreciation as Plant and Machinery Under Income Tax Rules.
July 29, 2015 Case Laws Income Tax AT

Service Tax Payment Deduction Questioned: Section 263 Revision by Income Tax Commissioner Upheld on Appeal.
July 29, 2015 Case Laws Income Tax AT

Assessing Officer's Order u/s 143(3) Deemed Erroneous; Revision Required u/s 263 for Revenue Protection.
July 29, 2015 Case Laws Income Tax AT

Derivative Transactions Over Export Turnover Classified as Speculative Losses u/s 43 and 73.
July 29, 2015 Case Laws Income Tax AT

Turbine Division's Section 80IA Deduction Approved: Recognized as Distinct Power Unit, Not Split from Existing Business.

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