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Highlights / Annotations / Catch Notes For August of 2014

Home Highlights August August 2014 Year 2014

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Showing 51 to 100 of 355 Records

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

August 27, 2014 Case Laws Income Tax AT

Assessee Can Claim Deduction on Current Year Profits u/s 80IA Without Setting Off Past Losses or Depreciation.
August 27, 2014 Case Laws Income Tax AT

Sales Tax Retention from Expanded Unit Sales is a Capital Receipt under Haryana Subsidy Scheme, Section 28(iv) IT Act.
August 27, 2014 Case Laws Income Tax AT

Depreciation Allowed on Leased Solar Systems Once Lease Rentals Are Accepted by Revenue Authorities.
August 27, 2014 Case Laws Income Tax AT

Section 147: Reopening Assessments vs. Reviewing Powers-Balancing Authority Limits and Revenue Interests.
August 27, 2014 Case Laws Income Tax AT

Ex Gratia Payment Under SBI Exit Scheme Exempt from Taxation u/s 10(10C) of Income Tax Act.
August 27, 2014 Case Laws Income Tax AT

Assessee exempt from TDS deduction u/s 194C due to lack of contractual relationship with the society.
August 26, 2014 Case Laws Service Tax AT

CENVAT Credit for General Insurance Services by Agents in J&K Not Taxable Under Reverse Charge; Refund Allowed.
August 26, 2014 Case Laws Service Tax AT

Court Examines Tax Classification of Computerized Reservation Systems: Business Auxiliary or Air Travel Agent Service? Partial Stay Granted.
August 26, 2014 Case Laws Service Tax HC

Service Tax Penalty Avoided If Paid with Interest Before Show-Cause Notice is Issued u/r 6(3).
August 26, 2014 Case Laws Service Tax AT

Booking Orders for Commission Isn't Clearing & Forwarding Agent Service, Says Tax Regulation Interpretation.
August 26, 2014 Case Laws Service Tax AT

Exemption Granted for Services Under Business Auxiliary Service: Liberal Interpretation Required for Input Procurement Classification.
August 26, 2014 Case Laws Central Excise AT

Relax Drum Machine Not a Dryer: Affects Tax Exemptions Under Exemption Notification No. 6/2002-CE.
August 26, 2014 Case Laws Central Excise AT

No need for separate records if CENVAT Credit isn't claimed for inputs in exempt goods production.
August 26, 2014 Case Laws Central Excise AT

Government Subsidies Not Considered Additional Value for Excise Duty on Fertilizers, Clarifies Valuation Rule.
August 26, 2014 Case Laws Central Excise AT

Cenvat Credit Case: Goods Removal vs Trading Activity, Demand Set Aside as Credit Reversal Not Disputed by Department.
August 26, 2014 Case Laws Customs AT

Customs House Agent License Revocation Upheld; Security Deposit Forfeiture Stands; New Deposit Required to Resume Operations.
August 26, 2014 Case Laws Customs AT

Shipping Bill Conversion Approved: 'Advance Licence' to 'DEPB Scheme' Granted After Over a Year Delay.
August 26, 2014 Case Laws Customs HC

"Notice is Given" Phrase in Customs Not Limited by Specific Timeframe for Show Cause Notices.
August 26, 2014 Case Laws Customs AT

Invoice Price Accepted as Valid Transaction Value; No Revenue Authority Dispute or Market Price Deviation Found.
August 26, 2014 Case Laws Income Tax AT

Assessing Officer's Error u/s 147: Reopening of Assessment Scrutinized; First Appellate Authority Not at Fault.
August 26, 2014 Case Laws Income Tax AT

Sales Tax VAT Incentives Classified as Government Benefits, Not Eligible Business Profits u/s 80IB(2)(iii) for Tax Deductions.
August 26, 2014 Case Laws Income Tax AT

Society Not a Primary Co-operative Bank; Section 80P(4) Provisions Inapplicable Due to Unmet Conditions.
August 26, 2014 Case Laws Income Tax AT

Consultancy Fees and Bank Charges Deemed Necessary, Registration Expenses Deleted for Business Operations This Year.
August 26, 2014 Case Laws Income Tax AT

Section 68: Assessee's Responsibility in Justifying Share Premium Collection Based on Case-Specific Facts.
August 26, 2014 Case Laws Wealth-tax AT

Land Unfit for Construction Not Taxable as Urban Asset Under Wealth Tax Act, Section 2(2ea)(ii) Exemption Applied.
August 25, 2014 Case Laws Service Tax AT

Service Tax Implications on R&D Activities Without Separate Technical Testing: Case Law Analysis.
August 25, 2014 Case Laws Service Tax AT

Intention of Parties Key in Valuing Goods Transfer in Turnkey Contracts for Service Tax Application.
August 25, 2014 Case Laws Service Tax HC

Court Rules Civil Construction by HAFED Under Works Contracts is Commercial, Subject to Service Tax; No Exemption Granted.
August 25, 2014 Case Laws Customs HC

Customs Commissioner Can Adjudicate All Cases Irrespective of Duty Amount, Clarifies 2011 Circular.
August 25, 2014 Case Laws Customs HC

Entrepreneurs' financial struggles or failed business plans don't justify duty exemptions under EPCG License export obligations.
August 25, 2014 Case Laws Income Tax HC

Belated Notice u/s 143(2) Invalid; Assessing Officer's Jurisdiction Challenged Due to Timing Issues.
August 25, 2014 Case Laws Income Tax HC

Penalty Confirmed u/s 271(1)(c) for False Explanation in Gift Transaction from Family Friends.
August 25, 2014 Case Laws Income Tax HC

Club Membership Fee Classified as Revenue Expenditure, Not Capital Asset, for Business Operations Benefits.
August 25, 2014 Case Laws Income Tax AT

Consumer Healthcare Firm Wins Tax Deduction Case: Packaging Horlicks and Boost Qualifies as Manufacturing under Sec 2(29BA.
August 25, 2014 Case Laws Income Tax AT

Certificate u/s 197: No Default for Assessee if Tax is Paid, But Interest u/s 201(1A) Applies.
August 25, 2014 Case Laws Income Tax AT

Unexplained Cash Deposits Under Income Tax Section 68: Assessee's Share Transactions Deemed Beyond Reasonable Probability.
August 25, 2014 Case Laws Income Tax AT

Repairs to Rented Premises Not Eligible for Amortization u/s 35D of Income Tax Act.
August 25, 2014 Case Laws Income Tax AT

AO Can Reject Books if Price Paid Exceeds Market Rates u/s 145(3.
August 25, 2014 Case Laws Income Tax AT

Section 206C(1A): Assessee Can't Collect TCS from Buyers After Declaration, Not in Default for Non-Collection.
August 25, 2014 Case Laws Income Tax AT

CIT's Revisional Power u/s 263: Correcting AO's Errors in Tax Assessment Due to Inadequate Inquiry.
August 23, 2014 Case Laws Service Tax HC

Court Splits Decision on CENVAT Credit Interpretation: Defines Scope of 'Include' and 'Such As' in Input Services Case.
August 23, 2014 Case Laws Service Tax AT

Foreign Branch of Indian Bank Not Separate Entity; Reimbursements Not Import of Services u/s 66A.
August 23, 2014 Case Laws Service Tax AT

Renting Plant & Machinery Not Taxable Under Banking & Financial Services, Says Court in Lease Agreement Dispute.
August 23, 2014 Case Laws Service Tax AT

Water supply project services, including water treatment plant construction for municipalities, are not taxable under service tax rules.
August 23, 2014 Case Laws Central Excise AT

Exporters to Nepal under bond can use Cenvat credit on inputs, potentially gaining an advantage over rebate claimants.
August 23, 2014 Case Laws Central Excise AT

Mega Power Project Exemption Upheld for Appellant and Subcontractors Meeting Criteria.
August 23, 2014 Case Laws Central Excise AT

Extended Limitation Period in Central Excise Case: Audit Oversight on Sales Patterns Impacts Assessment Timeline.
August 23, 2014 Case Laws Central Excise AT

Extended Limitation Invoked for Suppression of Cost Details in Motor Vehicle Parts under Central Excise Laws.
August 23, 2014 Case Laws Central Excise AT

CENVAT Credit Approved for Input Services in Railway Siding Construction Linked to Manufacturing Activity in Central Excise Context.
August 23, 2014 Case Laws Central Excise AT

Remission of Duty Not Allowed for Goods Lost in Dacoity under CENVAT Credit Regulations.

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