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Highlights / Annotations / Catch Notes For August of 2015

Home Highlights August August 2015 Year 2015

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Showing 251 to 300 of 488 Records

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August 17, 2015 Case Laws Service Tax AT

Revenue Authorities Deny Refund Claim, Reject Accountant's Certificate Over Unjust Enrichment Without Evidence of Duty Incidence Passing.
August 17, 2015 Case Laws VAT and Sales Tax SC

State Can Charge Rs. 1 Per Litre for Industrial Alcohol to Cover Costs of Preventing Potable Use.
August 17, 2015 Case Laws VAT and Sales Tax SC

Court Upholds 50 Paise Fee on Industrial Liquor to Prevent Misuse as Beverage; Fee Need Not Be Quid Pro Quo.
August 17, 2015 Case Laws Central Excise SC

Supreme Court: CESTAT Can't Use Cost-Plus Method for Valuation in Below-Cost Sales with Related Parties, Ensures Fair Practices.
August 17, 2015 Case Laws Central Excise SC

Extended Limitation Period Invoked in Central Excise Case; Assessees Not at Fault Before Clarificatory Circular Issued.
August 17, 2015 Case Laws Customs HC

Duty Drawback Claims Must Be Considered Liberally; Avoid Denial Over Technicalities to Support Incentive Scheme.
August 17, 2015 Case Laws Customs SC

Appellant Fails to Prove Printing Machine's Output Exceeds 35,000 Impressions, Loses Concessional Import Rate Eligibility.
August 17, 2015 Case Laws VAT and Sales Tax SC

Andhra Pradesh's Rule 15 on Rectified Spirits Export Invalidated; Deemed Unconstitutional Tax Beyond State Powers.
August 17, 2015 Case Laws VAT and Sales Tax HC

High Court Upholds Revision of Invalid F-Form Exemption Under KGST Act, Protecting Revenue Interests Against Tax Errors.
August 17, 2015 Case Laws Income Tax HC

High Court Invalidates Tax Reassessment Based Solely on Audit Report, Requires AO's Independent Opinion for Validity.
August 17, 2015 Case Laws Income Tax HC

Reassessment of closing stock valuation deemed invalid due to four-year limit breach; full disclosure by assessee confirmed.
August 17, 2015 Case Laws Income Tax AT

Unexplained Share Capital Deemed Bogus Without Genuine Source or Substantial Evidence Against Tax Authorities' Findings.
August 17, 2015 Case Laws Income Tax AT

Court Rules WIP Value for 2001-02 Must Remain at Rs. 4.94 Crores Despite 2004-05 Declaration.
August 17, 2015 Case Laws Income Tax AT

Penalty u/s 271C Waived for Assessee Due to Reasonable Cause u/s 273B in Tax Deduction Case.
August 17, 2015 Case Laws Income Tax AT

Interest Deduction Allowed as Revenue Expenditure Despite Not Being Claimed in Income Return by Assessee.
August 17, 2015 Case Laws Income Tax AT

Private Placement of Shares with Holding Company Denies Deduction u/s 35D of Income Tax Act.
August 14, 2015 Case Laws Service Tax AT

Refund Denied: Employee Deputation to Sister Concern Not Considered Manpower Recruitment or Supply Service.
August 14, 2015 Case Laws Central Excise SC

Court Rules Nylon & Leather Belts Lose Plastic Identity in Manufacturing Process for Central Excise Classification.
August 14, 2015 Case Laws Customs HC

Commission Returns Case for Non-Disclosure and Lack of Cooperation in Settlement Process to Original Authority for Legal Resolution.
August 14, 2015 Case Laws VAT and Sales Tax HC

High Court Rules Against VAT on 'Deemed Sale Price' for Non-Completed Transactions Under Delhi VAT Framework.
August 14, 2015 Case Laws Income Tax SC

Appellant Denied Depreciation Claim on Machinery Due to Lack of Ownership from Andhra Pradesh State Electricity Board.
August 14, 2015 Case Laws Income Tax SC

Supreme Court dismisses appeal on agricultural land capital gain due to low tax effect, avoids ruling on merits.
August 14, 2015 Case Laws Income Tax HC

Sales Tax Rebate Not Eligible for Deduction as Profit u/s 80IC, Court Rules.
August 14, 2015 Case Laws Income Tax HC

Interest on late TDS payment stops if payee companies are assessed and found not liable for tax u/s 201(1A).
August 14, 2015 Case Laws Income Tax HC

High Court Dismisses Review Petitions on Deduction Claim u/s 35D; No Rectification by Assessing Officer Allowed.
August 14, 2015 Case Laws Income Tax HC

High Court Confirms Seized Currency Adjustment Against Advance Tax and Interest Levy u/ss 132 and 234C.
August 13, 2015 Case Laws Service Tax HC

Court Rules Non-Issuance of Discharge Acknowledgment Doesn't Imply Non-Compliance Under VCES for Service Tax.
August 13, 2015 Case Laws Service Tax AT

Car Dealers Acting as DSAs for Banks Must Pay Service Tax on Business Auxiliary Services, Regardless of Commission Payment Method.
August 13, 2015 Case Laws Service Tax AT

Car Dealers Liable for Service Tax on Commission; Responsibility to Refute Bank's Letter; Extended Limitation Period Applied.
August 13, 2015 Case Laws Central Excise SC

Valuation of Captive Consumption Goods in Turnkey Projects Differs from Loose Form Sales Under Central Excise Rules.
August 13, 2015 Case Laws Central Excise SC

Software Value Excluded from Hardware Valuation in OCB Exchanges for Taxation, as per Central Excise Case Laws.
August 13, 2015 Case Laws Customs SC

Ultrasound Systems with B Scan Feature Exempt from Regulations, Requires Explicit Mention for Eligibility per Case Law.
August 13, 2015 Case Laws Customs HC

Customs Broker License Renewal Denied for Withholding Essential Information in Declaration Process.
August 13, 2015 Case Laws VAT and Sales Tax HC

State Ordered to Compensate for Arbitrary Seizure of Goods; Pay Rs. 4,80,000 Plus 12% Interest.
August 13, 2015 Case Laws VAT and Sales Tax HC

Tools-open jaw spanners classified as distinct taxable commodities under BST Entry 6(ix) and CST Entry 14(iv)(ix) for sales tax.
August 13, 2015 Case Laws VAT and Sales Tax HC

Higher VAT Rate Applies to All Margarine Types Under KVAT; No Distinction Between Table and Industrial Varieties.
August 13, 2015 Case Laws Income Tax SC

Exemption u/s 54G affected by changes in Section 280ZA; Thane's urban area status still valid per Section 24.
August 13, 2015 Case Laws Income Tax SC

Reassessment u/ss 147 and 148 Upheld: No "Change of Opinion" as Initial Return Accepted Without Review.
August 13, 2015 Case Laws Income Tax HC

High Court Invalidates ITAT Decision Due to VP's Unnotified Meeting and Unrelated "Political Sensitivity" Concept.
August 13, 2015 Case Laws Income Tax HC

Assessing Officer Lacked Jurisdiction to Use Valuation Report Not Acquired u/s 55A for Capital Gains.
August 13, 2015 Case Laws Income Tax HC

Court Rules ICAI Guidance Note Non-Mandatory; Cannot Reject Assessee's Accounting Books or Lease Methods.
August 13, 2015 Case Laws Income Tax HC

Prior Commission Approval Doesn't Guarantee Future Allowance; Errors Can Be Corrected in Later Assessments.
August 13, 2015 Case Laws Income Tax HC

High Court upholds reassessment u/ss 147 and 148, addressing contested exemption u/s 10AA of Income Tax Act.
August 13, 2015 Case Laws Income Tax HC

Court Upholds Disallowance of Deferred Revenue Expenditure Not Attributable to Relevant Assessment Year.
August 13, 2015 Case Laws Income Tax HC

High Court rules net interest position should be considered for benefits u/s 33AB of the Income Tax Act.
August 13, 2015 Case Laws Income Tax AT

Income from House Property Classified as Business Income Due to Commercial Exploitation by Assessee.
August 12, 2015 Case Laws Service Tax SC

Service Tax Not Applicable on Barge Transport from Vessel to Jetty; Part of Import Duty Process.
August 12, 2015 Case Laws Central Excise AT

Appellant Denied CENVAT Credit for Failing to Prove Use of Old Machinery in Final Products.
August 12, 2015 Case Laws Central Excise SC

12% Interest on Duty Refunds Deposited Under Protest, Excluding Fines or Penalties.
August 12, 2015 Case Laws Customs HC

High Court Confirms Duty and Penalty for Undeclared Baggage Through Green Channel at Customs.

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