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Highlights / Annotations / Catch Notes For August of 2015

Home Highlights August August 2015 Year 2015

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Showing 1 to 50 of 488 Records

12 3 4 5........ 10

August 31, 2015 Case Laws Service Tax AT

Valuation Issues in Immovable Property Rental: Large Security Deposits and Notional Interest Impact Service Tax Assessment.
August 31, 2015 Case Laws Service Tax AT

Refund Claim Denial: End Use in India Doesn't Affect Export Service Status or Refund Eligibility.
August 31, 2015 Case Laws Service Tax AT

Service Tax Demand on Flat Purchasers Overturned Due to Ambiguity and Indemnity Letters by Appellants.
August 31, 2015 Case Laws Central Excise AT

Trade Discounts and Valuation: Dealer Not a Related Person, Duty Demand Overturned in Valuation Case.
August 31, 2015 Case Laws Central Excise AT

Denial of CENVAT Credit on Agricultural Tractors Overturned; No Reversal Needed When Switching to Rule 6(2.
August 31, 2015 Case Laws Central Excise AT

Flexible Intermediate Bulk Containers Classified Under Code 6305 3200, Aligning with HSN, DGFT, and CETH Regulations.
August 31, 2015 Case Laws Customs HC

Redemption Fine Only Imposed When Goods Are Available; No Fine if Goods Cannot Be Redeemed.
August 31, 2015 Case Laws Customs HC

Court Rules Against Illegal Seizure of Goods; Authorities Misapplied Legal Provisions, Urges Active Court Involvement.
August 31, 2015 Case Laws VAT and Sales Tax HC

First Respondent Barred from Conducting Inspections on Petitioner's Premises; Assessments Submitted Only to Second Respondent.
August 31, 2015 Case Laws VAT and Sales Tax HC

Penalty Imposed for Tax Evasion u/s 78(5); Admission of Intent Justifies Penalty Decision.
August 31, 2015 Case Laws VAT and Sales Tax HC

Court Rules Bank Liable for VAT on Sale of Goods to Recover Loan Under Odisha VAT Act Definition of "Dealer.
August 31, 2015 Case Laws VAT and Sales Tax HC

Court Rules Rule 11B(2)(c) of Central Sales Tax (Kerala) Rules Invalid and Ultra Vires, Exceeds State Authority.
August 31, 2015 Case Laws Income Tax HC

Capital Gains from SKR BPO Shares Sale by Blackstone Mauritius, Barclays Taxable Only in Mauritius Under Article 13.
August 31, 2015 Case Laws Income Tax HC

High Court Upholds Tax Addition u/s 69A Based on Unretracted Statement Under Oath, Affecting Seized Jewellery.
August 31, 2015 Case Laws Income Tax HC

Court Confirms Penalties u/ss 271D and 271E for Cash Loans Violating Section 261SS; Not All Receipts Are Loans.
August 31, 2015 Case Laws Income Tax HC

Insurance Claim Disallowed: Theft Occurred in 1989, Not Applicable for Assessment Year 1993-94.
August 31, 2015 Case Laws Income Tax AT

Court Rejects Stock Statement for Unexplained Investment Addition Due to Reliance on Rough Estimates.
August 31, 2015 Case Laws Income Tax AT

Tax Authority Challenges Order on Non-Resident Agent Commissions u/ss 263 and 40(a)(i) of Income Tax Act.
August 31, 2015 Case Laws Income Tax AT

Income Tax Act Section 43B: Service Tax Disallowance Confirmed Due to Non-Payment Before Return Filing Deadline.
August 31, 2015 Case Laws Income Tax AT

Exemption Claim Denied u/s 54; Income Charged u/s 45 After Three-Year Asset Transfer Period Ends.
August 31, 2015 Case Laws Income Tax AT

Managing Director's Commission u/s 36(1)(ii) Reviewed: Not Solely Shareholders, Exception Does Not Apply.
August 31, 2015 Case Laws Income Tax AT

Cooperative Society Income from Member Services Exempt from Taxation Due to Mutuality Principle.
August 31, 2015 Case Laws Income Tax AT

Court Upholds Section 41(1) Additions: Revenue Wins as Assessee Fails to Trace Creditors After Five Years.
August 31, 2015 Case Laws Income Tax AT

Film Master Plates: Unique to Each Movie, Tax Deductible as Revenue Expenditure Due to Their Raw Material Nature.
August 31, 2015 Case Laws Income Tax AT

Penalty u/s 272B for not quoting PAN in tax appeal deleted due to ignorance, not malice.
August 30, 2015 Case Laws Service Tax AT

Refund Claim Denied: Unjust Enrichment Issue in Business Auxiliary Services; Third-Party Accounting Deemed Irrelevant.
August 30, 2015 Case Laws Central Excise HC

High Court rules refund of Central Excise duty u/s 11B not allowed when duty is passed to buyers.
August 30, 2015 Case Laws Central Excise HC

High Court Rules Communication Is Not a Formal Excise Duty Demand Without Show Cause Notice u/s 11AA.
August 30, 2015 Case Laws VAT and Sales Tax HC

Courts Emphasize Fairness: Cases Should Be Judged on Merits, Not Dismissed on Technicalities Unless Gross Negligence Occurs.
August 30, 2015 Case Laws VAT and Sales Tax HC

Compact Disc Classified as "Electronic Good" for Tax Purposes Due to Dependency on Music Systems for Functionality.
August 30, 2015 Case Laws Indian Laws SC

Appellate Tribunal can extend appeal filing deadlines u/s 18(1) SARFAESI Act and Section 20(3) RDB Act.
August 29, 2015 Case Laws Income Tax AT

Deduction u/s 80IB(10) allowed for Ornate House project income, not classified as income from other sources.
August 29, 2015 Case Laws Income Tax AT

Satellite Film Rights Payments Not Considered 'Royalty'; Section 194J TDS Provisions Not Applicable to Assessee.
August 29, 2015 Case Laws Income Tax AT

Exemption Granted: Chit Fund Contribution Not an Investment or Deposit u/s 11(5), Enhancing Fund Management.
August 29, 2015 Case Laws Income Tax AT

Taxpayer Deductions Limited: Claims Can Only Reduce Income to Original Assessment Amount in Re-assessment Proceedings.
August 29, 2015 Case Laws Income Tax AT

Late Filing Denies Assessee Deduction u/s 80-IB; E-Return Attempted to Mislead Tax Authorities.
August 29, 2015 Case Laws Income Tax AT

Unexplained deposits in bank accounts u/s 69 attributed to the church, not the individual assessee. No addition made.
August 29, 2015 Case Laws Income Tax AT

Re-assessment notice u/s 148 to brother isn't valid service on assessee, despite timely challenge u/s 144.
August 29, 2015 Case Laws Income Tax AT

Assessee's Claim of Land Purchase Payment Rejected, Amount Added as Deemed Dividend u/s 2(22)(e) of Income Tax Act.
August 28, 2015 Case Laws Indian Laws SC

High Court Cannot Dismiss Appeal for Non-Prosecution Without Merit Review; No Duty to Postpone if Appellant Absent.
August 28, 2015 Case Laws Service Tax AT

Manpower Recruitment Service: Employer Must Be Client; Student Placement Charges Not Taxable Under This Category.
August 28, 2015 Case Laws Service Tax AT

High Court Rules MIL India Ltd. Case Inapplicable to Service Tax Due to Section 85(5) of Finance Act, 1994 Provisions.
August 28, 2015 Case Laws Central Excise HC

High Court Rules Asset Buyer Not Liable for Corporation's Past Excise Dues Under Winding-Up Order.
August 28, 2015 Case Laws Central Excise HC

Refund Denied: Limitation Period Starts from Final Order Date, Not SCN Issuance.
August 28, 2015 Case Laws Customs SC

Tribunal Overlooked Mis-declaration: Importers Evade Duties by Disguising Audio Systems as Components, Says Commissioner.
August 28, 2015 Case Laws Customs SC

Supreme Court Applies Res Judicata, Dismisses Revenue's Appeal; Legal Question Remains Unresolved.
August 28, 2015 Case Laws Customs HC

Search Violation Under NDPS Act Section 20(b): Gazetted Officer's Role Can't Fix Investigating Officer's Errors.
August 28, 2015 Case Laws VAT and Sales Tax HC

High Court Allows Dealers to Adjust Current Year Tax with Input Tax Credit Without Interest or Penalties.
August 28, 2015 Case Laws VAT and Sales Tax HC

Assessing Officer Must Justify Rejection of Taxpayer's Books, Especially in Cases of Increased Purchase Price Impact.
August 28, 2015 Case Laws FEMA AT

Res Judicata Doesn't Apply to Interlocutory Orders in Money Laundering Cases Under FEMA: Ensures Fairness in Ongoing Litigation.

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