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Highlights / Annotations / Catch Notes For August of 2014

Home Highlights August August 2014 Year 2014

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Showing 1 to 50 of 355 Records

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

August 30, 2014 Case Laws Service Tax AT

Authorities Cannot Demand Duplicate Payment Due to Error in Registration Number on Service Tax Challan.
August 30, 2014 Case Laws Central Excise AT

Penalty Waived for Confiscation of Goods: Intent for Clandestine Removal Not Proven as Goods Stayed in Factory.
August 30, 2014 Case Laws Customs AT

Adjudicating authority in denovo proceedings cannot overturn original redemption fine on goods from prior notices.
August 30, 2014 Case Laws VAT and Sales Tax HC

Goods Export Defined: Property Transfer Occurs Post-Customs Frontier for Foreign Export from India.
August 30, 2014 Case Laws VAT and Sales Tax HC

Court Affirms Compounding Assessment Benefit u/s 3(4) Cannot Be Denied Due to Past Inter-State Purchases (4.
August 30, 2014 Case Laws Income Tax HC

High Court: Section 68 requires more than PAN and tax filings for private companies if facts suggest a cover-up.
August 30, 2014 Case Laws Income Tax HC

Property Purchases: "On-Money" Transactions Require Clear Evidence for Assumptions or Additions to Purchaser's Records.
August 30, 2014 Case Laws Income Tax HC

High Court Confirms Foreign Exchange Fluctuation Losses as Allowable Expenditures Under Income Tax Act Section 43A.
August 30, 2014 Case Laws Income Tax HC

Taxpayer's Contingent Excise Duty Liability Not Deductible as Expenditure for Income Tax Purposes.
August 30, 2014 Case Laws Income Tax HC

High Court rules five flats as one unit for tax u/s 54F of Income Tax Act.
August 30, 2014 Case Laws Income Tax HC

High Court: Possession of Photocopies Doesn't Prove Ownership of Original Documents Under Income Tax Act Section 153C.
August 29, 2014 Case Laws Service Tax AT

Business Auxiliary Service Case: Appellant Must Pay Service Tax Even If Recipient Has Already Paid.
August 29, 2014 Case Laws Service Tax AT

Court Grants Stay on Service Tax Case; No Intent to Evade Found, Limitation Bar Considered.
August 29, 2014 Case Laws Central Excise AT

Appellant Claims Benefits Under Notification No. 24/91 CE After Reaching Exemption Limit in Notification No. 1/93 CE.
August 29, 2014 Case Laws Central Excise AT

Rule 8 Valuation: Use Market Price for Goods Sold to Independent Buyers, Not 110% of Manufacturing Cost.
August 29, 2014 Case Laws Customs AT

Goods Must Enter Through Major Ports Due to Limited Expertise at Smaller Ports; Risk of Confiscation Otherwise.
August 29, 2014 Case Laws VAT and Sales Tax HC

Section 18A(5) of Central Sales Tax Act: No Pre-Deposit Needed for Stay Application Consideration, Eases Financial Burden for Parties.
August 29, 2014 Case Laws Income Tax AT

Penalties u/ss 271D and 271E not applicable to 'journal entries' per Section 269SS of Income Tax Act.
August 29, 2014 Case Laws Income Tax AT

Breach of Contract Results in Speculation Loss; Allowable Losses for Assessee Recognized Under Contract Law.
August 29, 2014 Case Laws Income Tax AT

STP Unit Profits Must Not Be Offset by Losses from Other Business Activities for Tax Clarity.
August 29, 2014 Case Laws Income Tax AT

Loan from Non-Lending Company Classified as Deemed Dividend u/s 2(22)(e) of Income Tax Act.
August 29, 2014 Case Laws Income Tax AT

Reopening Assessment Under Sec 147 Unjustified if All Facts Disclosed, Despite Erroneous Sec 10B Deduction Claim.
August 29, 2014 Case Laws Income Tax AT

Taxpayer's Loss Claim on Revaluation of Closing Stock Denied Without Proper Documentation and Evidence.
August 29, 2014 Case Laws Income Tax AT

CIT's Jurisdiction u/s 263 Questioned: Revision Deemed Improper Due to Lack of Specific Enquiry Instructions.
August 28, 2014 Case Laws Service Tax AT

Inter-connectivity services deemed 'exempted services' u/r 2(e) of Cenvat Credit Rules, 2004, impact Cenvat credit treatment.
August 28, 2014 Case Laws Service Tax AT

GTA Services Case: Service Not Rendered Due to Lack of Consignment Notes by 24 Transporters for Coal Transport.
August 28, 2014 Case Laws Service Tax AT

Marketing Agent Services Classification: Extended Limitation Period Not Applicable Due to Genuine Belief in Service Classification. Demand and Penalty Set Aside.
August 28, 2014 Case Laws Service Tax AT

Refund Denied: CHA Service Tax Not Classified as Port Services for Export Terminal Handling.
August 28, 2014 Case Laws Central Excise AT

Revenue's Case Falters Due to Lack of Evidence on Clandestine Removal and Undervaluation Claims.
August 28, 2014 Case Laws Customs AT

Strict Adherence to Time Limits Crucial for Legal CHA License Suspension Under CHAR 2004 Regulations 20(2) & 20(3.
August 28, 2014 Case Laws VAT and Sales Tax HC

Deferred Tax Calculation: Determine Tax Liability by Subtracting Input Tax Credit from Sales Tax for Manufactured Goods.
August 28, 2014 Case Laws VAT and Sales Tax HC

Petitioner's Local Sale to M/s Crown Exempt from Sales Tax and VAT Due to Direct Export to Algerian Navy.
August 28, 2014 Case Laws VAT and Sales Tax HC

Tax Classification: Color World Machine, Including Computer and UPS, Taxed as One Unit at 12.5% Rate.
August 28, 2014 Case Laws VAT and Sales Tax HC

Goods Classification Ruling: Road Marking Materials Not Classified as Petroleum Resins, Affecting VAT and Sales Tax Application.
August 28, 2014 Case Laws Income Tax AT

Denial of Section 11 Income Tax Exemption: Temple and Buddhist Institute Construction Activities Qualify for Exemption.
August 28, 2014 Case Laws Income Tax AT

Subsidy for Jaipur multiplex classified as capital receipt, not revenue, in entertainment tax context.
August 28, 2014 Case Laws Income Tax AT

Case Remanded for Verification of Offshore Transfer Pricing Adjustments; No Tax on Third-Party Profits Outside India.
August 28, 2014 Case Laws Income Tax AT

Section 68 Amendments: Taxpayer's Explanation on Credited Sums Deemed Unsatisfactory, Establishing Prima Facie Evidence Against Them.
August 28, 2014 Case Laws Income Tax AT

Tax Authorities Cannot Tax Capital Gain on Sale of Flats as Assessee Is Not Owner Despite Declaration Error.
August 28, 2014 Case Laws Income Tax AT

Director of Income Tax (Exemptions) cannot assess profit-driven activities or Section 11 violations when granting Section 12A registration.
August 28, 2014 Case Laws Income Tax AT

Sections 2(47)(ii), (v), (vi): Taxation of Property Transfers Includes All Considerations, Received or Accrued.
August 28, 2014 Case Laws Income Tax AT

Section 153A: Tax Assessments Remain Unchanged Without New Evidence Found in Search.
August 27, 2014 Case Laws Service Tax AT

Service Tax Applicability on Book Adjustments for Associated Companies: No Tax if Service Recipient Doesn't Exist.
August 27, 2014 Case Laws Service Tax AT

Court Confirms C&F Services Classification; Appellant Eligible for Service Tax Refund on Exported Goods.
August 27, 2014 Case Laws Service Tax AT

Ministry of Chemicals & Fertilizers' Urea Tenders Classified as Trading, Affecting Service Tax Rules.
August 27, 2014 Case Laws Central Excise AT

Penalty Waiver Granted as Default Rectified Before Show Cause Notice; Prima Facie No Penalty Applicable.
August 27, 2014 Case Laws Central Excise AT

CENVAT Credit Applies to Warranty Period Services by Manufacturers, Linked to Final Product Production.
August 27, 2014 Case Laws Central Excise AT

Padding Not Manufacturing: No Excise Duty or Exemption Denial.
August 27, 2014 Case Laws Customs HC

Customs Department Incorrectly Claims Importer Missed Deadline for Documents on Ship Unloaders Under Notification No.16/2000.
August 27, 2014 Case Laws Customs AT

Penalty Imposed on Customs House Agent for Import Diversion Reduced Upon Appeal Decision.

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