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Highlights / Annotations / Catch Notes For August of 2015

Home Highlights August August 2015 Year 2015

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Showing 301 to 350 of 488 Records

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August 12, 2015 Case Laws Customs SC

Supreme Court Overrules High Court, Applies Section 15 of the Prevention of Corruption Act in Forged Bills Case.
August 12, 2015 Case Laws VAT and Sales Tax HC

Cine Wall Posters Printing Exempt from CST Before April 1, 2005, Not Classified as Works Contracts u/s 2(ja).
August 12, 2015 Case Laws VAT and Sales Tax HC

Court Rules Appellants Must Return Tax Collected from Customers to Prevent Unjust Enrichment.
August 12, 2015 Case Laws VAT and Sales Tax HC

High Court Rules Drug Discount Practices Outside Sales Tax Commissioner's Jurisdiction; Unfair Trade Allegations Unfounded.
August 12, 2015 Case Laws Companies Law SC

Official Liquidator Ensures Workmen's Dues; State Financial Corporations Keep Secured Creditor Status, No Unsecured Downgrade.
August 12, 2015 Case Laws Income Tax HC

Court Rules Voluntary Income Foregoing for Religious Congregations Requires TDS Deduction u/s 192.
August 12, 2015 Case Laws Income Tax HC

High Court Rules Assessee Can Use Different Accounting Methods for Newspaper Sales and Advertisements Revenue.
August 12, 2015 Case Laws Income Tax HC

ITAT Deletes Disallowance u/s 32AB; Assessing Officer Can't Challenge Net Profit Beyond Section 32AB(3) Limits.
August 12, 2015 Case Laws Income Tax HC

Court Rules Director Can Enter Asset Transfer Agreement; Company is Separate Legal Entity Under Companies Act 1956.
August 12, 2015 Case Laws Income Tax HC

High Court Upholds Terminal Depreciation Claim u/s 32 of Income Tax Act; Terminology Not a Disqualification.
August 12, 2015 Case Laws Income Tax HC

Donors' Creditworthiness Confirmed; Gifted Amounts Recorded, No Extra Tax Levied Under Income Tax Provisions.
August 12, 2015 Case Laws Income Tax AT

Section 271(1)(c) Penalty Upheld: Interest Income Not Part of Assessee's Business, Fails Section 10B Deduction Requirements.
August 12, 2015 Case Laws Income Tax AT

Tax Commissioner Misunderstands Section 143(2) Notice as Formality, Revealing Systemic Issues in Tax Administration.
August 12, 2015 Case Laws Income Tax AT

Interest Payments by Banks to State Industrial Development Authorities Exempt from TDS u/s 194A(3)(iii)(f) of Income Tax Act.
August 12, 2015 Case Laws Income Tax AT

Microsoft Software Purchase Costs Shared Without Mark-Up; No TDS Required u/s 195.
August 12, 2015 Case Laws Income Tax AT

Section 10B Deduction Must Be Granted to 100% EOU if Previously Approved and Facts Remain Unchanged.
August 12, 2015 Case Laws Income Tax AT

Tax Implications on Property Sale: Fair Treatment of Appellant Under Revenue Law Section.
August 12, 2015 Case Laws Income Tax AT

Chit Fund Contributions Not Considered Investments; Assessee Eligible for Exemption u/s 11 of Income Tax Act.
August 12, 2015 Case Laws Wealth-tax AT

Rental Income as Business Income: Commercial Property Excluded from Wealth Tax u/s 2(ea) of Wealth Tax Act.
August 11, 2015 Case Laws Central Excise AT

Separate Transportation Charges Excluded from Goods' Assessable Value When Billed Under Different Contracts.
August 11, 2015 Case Laws Customs HC

17-Year Delay in Adjudication Leads to Quashing of Show Cause Notice; No Further Orders Allowed.
August 11, 2015 Case Laws Customs AAR

Aircraft Seat Replacements Qualify for Duty Exemption Under Notification No. 12/2012-Cus as Servicing, Repair, or Maintenance.
August 11, 2015 Case Laws Income Tax HC

Court Upholds Section 234E of Income Tax Act, 1961: Fee for TDS Defaults Deemed Constitutional.
August 11, 2015 Case Laws Income Tax HC

High Court rules wheeling charges not "fees for technical services" u/s 194J; no TDS liability applies.
August 11, 2015 Case Laws Income Tax HC

Court Rules Against Adding Sugar Value to Undisclosed Income Due to Lack of Concrete Evidence, Mere Prosecution Insufficient.
August 11, 2015 Case Laws Income Tax HC

Court Upholds Profit Allocation Method for Section 10B Benefits; Manufacturing Profits Significantly Higher Than Overall Business Profits.
August 11, 2015 Case Laws Income Tax HC

Assessment Finalized u/s 143(3) & 153A; Officer Rejects Assessee's Delayed Retraction Based on Seized Documents.
August 11, 2015 Case Laws Income Tax AT

Capitation Fee Exemption u/s 11 Denied; Additions to be Made to Individual, Not Society.
August 11, 2015 Case Laws Income Tax AT

Taxpayer Permitted to Offset Forex Derivative Losses Against Business Income, Revenue Authorities Directed to Comply.
August 11, 2015 Case Laws Income Tax AT

Company's Financial Records Wrongly Altered with External Profit Figures Without Rejecting Original Books.
August 11, 2015 Case Laws Income Tax AT

Capital Gains Tax Year Must Consider Agreement Date, Not Just Property Possession, for Legal Compliance.
August 11, 2015 Case Laws Income Tax AT

Court to Decide if Consultant Payments Fall Under TDS Section 194J or Section 192 for Tax Purposes.
August 11, 2015 Case Laws Income Tax AT

Revenue Cannot Demand Tax Based on Protective Income Assessment, Law Establishes Clear Limits on Tax Recovery.
August 11, 2015 Case Laws Income Tax AT

Court Questions Unexplained Bank Deposits from Land Sale, Deems Affidavit Self-Serving and Insufficient for Justification.
August 10, 2015 Case Laws Customs HC

Court Clarifies Courier Agents' Liability for Import Duties Without Proper Authorization in Duty-Free Gift Cases.
August 10, 2015 Case Laws Customs AT

Courier Agency Must Prove Consignment as Bona Fide Gift to Avoid Customs Duty Payment.
August 10, 2015 Case Laws Central Excise AT

CENVAT Credit Valid Despite ISD Receiving Services Pre-Registration, No Denial for Appellant.
August 10, 2015 Case Laws Central Excise AT

Denial of SSI exemption due to invoice manipulation; HR trimmings confiscated and penalties imposed under Central Excise laws.
August 10, 2015 Case Laws Central Excise AT

Appellant Wins SSI Exemption Case Despite Using German-Owned Brand Name TEGU Registered in India.
August 10, 2015 Case Laws Central Excise AT

Bubble Gum Classified Separately from Chewing Gum, Eligible for Concessional Duty Rate under Tariff Heading 170410.
August 10, 2015 Case Laws Central Excise AT

Authority's Decision to Confiscate Goods and Impose Redemption Fine in De-Novo Adjudication Deemed Unsustainable.
August 10, 2015 Case Laws Central Excise AT

Company Denied Refund for New Product Production Post-2005 Cut-Off; Billets and Ingots Not Identical Products.
August 10, 2015 Case Laws Customs SC

Supreme Court: No Countervailing Duty When Domestic Goods Lack Excise Duty, Clarifying Protective Measure Limits.
August 10, 2015 Case Laws VAT and Sales Tax HC

High Court: Dealers' Input Tax Credit under TNVAT Act Sec 19(1) Can't Be Reversed Due to Sellers' Non-Payment.
August 10, 2015 Case Laws Income Tax AT

Receipt Not Linked to Asset Transfer or Non-Compete Covenant; Not Classified as Business or Casual Income.
August 10, 2015 Case Laws Income Tax AT

Taxpayer's Penalty Waived: Reasonable Cause for Non-Audit u/s 44AB, Sections 273B and 271B Considered.
August 10, 2015 Case Laws Income Tax AT

Expenses for New Manufacturing Unit in China Deemed Capital Due to Enduring Benefits.
August 10, 2015 Case Laws Income Tax AT

Ambiguity in Section 271(1)(c) of Income Tax Act Leads to No Penalty Imposed by Authorities.
August 10, 2015 Case Laws Income Tax AT

Court Rules Estimating Rental Income on Unsold Flats as House Property Income Unjustified; No Rental Intent Proven.
August 10, 2015 Case Laws Income Tax AT

Calculating Book Profit for MAT u/s 115JB: Start with Net Profit, Apply Prescribed Additions and Deductions.

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