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Highlights / Annotations / Catch Notes For September of 2013

Home Highlights September September 2013 Year 2013

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Showing 251 to 300 of 621 Records

1 ....2 3 4 567 8 9 10........ 13

September 18, 2013 Case Laws Service Tax AT

Court Finds No Malafide Intent in Tax Payments; Demand Set Aside for Mining Services Under Extended Limitation.
September 18, 2013 Case Laws Service Tax AT

Tribunal Affirms CENVAT Credit Eligibility for Service Tax on Rented Car Parking Spaces as Integral Business Expense.
September 18, 2013 Case Laws Service Tax AT

CENVAT Credit Denied: No Proven Link Between India International Centre Membership and Manufacturing Business Operations.
September 18, 2013 Case Laws Service Tax AT

CENVAT Credit for Service Tax on Input Services at Mumbai Offshore Not Allowed for Uran Plant Operations.
September 18, 2013 Case Laws Service Tax AT

Legal Dispute Over Tax Classification of Multi-Modal Transporter Services Under Business Auxiliary Service Category.
September 18, 2013 Case Laws Customs AT

New Discoveries Can't Overturn Binding Precedent: High Density Polyethylene Stays Under Heading 39.01 Classification.
September 18, 2013 Case Laws Customs AT

Department's Claim of Brass Scrap as Brass Dross Dismissed; No Evidence Against Importers for Wrongful Importation.
September 18, 2013 Case Laws Customs AT

Illegal Import of Aluminum Scrap: Misdeclaration of Value and Non-LME Procedures Banned by Department Policy.
September 18, 2013 Case Laws Customs AT

Department Must Pay Interest on Refund Delayed Over Three Months to Assessee.
September 18, 2013 Case Laws Income Tax AT

Section 115JB: Companies Can Use Same Depreciation Method for Tax and Financial Accounts.
September 18, 2013 Case Laws Income Tax AT

Court Rules Section 115JB Applies to Book Profits, Impacts Tax Under MAT; Section 94(7) on Dividend Stripping Considered.
September 18, 2013 Case Laws Income Tax AT

Fish Transactions and Cash Payment Compliance: Section 40A(3) and Rule 8DD Explained for Fishermen and Headmen.
September 18, 2013 Case Laws Income Tax AT

Interest from parking share capital not taxable as income; disallowance of related expenses not allowed.
September 18, 2013 Case Laws Income Tax AT

Department Must Maintain Consistent Tax Stance on Speculative Losses and Proportionate Expenses, Citing Case Law for Guidance.
September 18, 2013 Case Laws Income Tax AT

Section 14A Apportionment Not Applicable for Book Profit Calculation u/s 115JB; AO Can Adjust per Explanation 1.
September 18, 2013 Case Laws Income Tax AT

No Penalty Imposed: Assessee's Bona Fide Surrender Accepted for Missing Parties u/s 271(1)(c.
September 18, 2013 Case Laws Income Tax AT

Opening Balance Can Be Challenged if Resulting from Accounting Errors, Not Automatically Accepted as Accurate.
September 18, 2013 Case Laws Income Tax AT

Capital Gains Calculation u/s 48: Adjust Consideration by Transfer Costs, Acquisition, and Improvement Expenses.
September 18, 2013 Case Laws Income Tax AT

Court Rules Withdrawal of Exemption u/s 10(15)(iv)(f) Improper; 20% Withholding Tax Invalidated for Assessee.
September 18, 2013 Case Laws Income Tax AT

Tax Deductions Disallowed on Dealer Incentives; Assessing Officer to Reevaluate u/s 194C of Income Tax Act.
September 18, 2013 Case Laws Income Tax AT

Advance Against Property Deemed Dividend Under Income Tax Act Section 2(22)(e); Company Misclassified in Balance Sheet.
September 18, 2013 Case Laws Income Tax AT

Income Assessed When Right to Receive Accrues Using Mercantile Accounting; Timing of Tax Income Recognition Explained.
September 18, 2013 Case Laws Income Tax AT

Capital Loss on R&D Assets u/s 35 Classified as Business Income, Not Capital Gains; No Additional Deduction Allowed.
September 18, 2013 Case Laws Income Tax AT

Obsolete Stock Scrap Value Must Be Considered in Current Year Using Mercantile Accounting System, Not Deferred Until Sale.
September 18, 2013 Case Laws Income Tax AT

Lessor Cannot Claim Depreciation on Assets in Finance Lease, Not Operating Lease, Court Rules.
September 18, 2013 Case Laws Income Tax AT

Service Agreement Found to Reduce Tax Liability; Support Services Expense Allocation Justified Based on Turnover.
September 18, 2013 Case Laws Companies Law HC

Court Denies Interim Injunction to Stop Pepsodent Germicheck Ads by Major Corporation in Media Outlets.
September 17, 2013 Case Laws Central Excise AT

Court Rules Cancellation of CNG Registration at AMTS Locations Unjustified and Unsustainable.
September 17, 2013 Case Laws Central Excise AT

Faulty CAS-4 Certificates Render Cost-Plus Valuation Method Unreliable for Assessable Goods Value Calculation.
September 17, 2013 Case Laws Central Excise AT

CENVAT Credit Dispute Over Alumina Hydrate Receipts Resolved: Stay Granted After Allegation Found Incorrect.
September 17, 2013 Case Laws Central Excise AT

Transit Insurance Difference Included in Sale Price for Excise Duty Calculation, Lower Authorities Confirm Decision.
September 17, 2013 Case Laws Service Tax AT

Construction Firm Denied Abatement Benefits Due to Free Land and Electricity Under Notification 15/2004, Amended by 1/2006.
September 17, 2013 Case Laws Service Tax AT

Court Rules No Compensation Received by Manpower Service; Impacts Service Tax Applicability for Labor-Farmer Facilitation.
September 17, 2013 Case Laws Service Tax AT

Assessee Reverses Cenvat Credit for Exempted Services, Avoids 8% Payment Obligation on Service Value.
September 17, 2013 Case Laws Service Tax AT

Chartered Accountant Firm Reclassified from "Management Consultant Services" for Tax Purposes: Impact on Compliance and Filing.
September 17, 2013 Case Laws Service Tax AT

Partial Stay Granted in Service Tax Case on Intermediary Services; Focus on Show Cause Notice Interpretation.
September 17, 2013 Case Laws Service Tax AT

Packaging Fertilizers Not Separate Service, Integral to Manufacturing Says Section 65(76B) Ruling on Service Tax Demand.
September 17, 2013 Case Laws Customs AT

Stone Crusher Import Violates End-Use Condition, Faces Confiscation u/s 111(o) of Customs Law.
September 17, 2013 Case Laws Customs AT

Penalty Under Customs Act Section 112: Applicable Only if Filing Bill of Entry and Claiming Importer Status.
September 17, 2013 Case Laws Customs AT

Absence of Pesticides in Bio-Organic Fertilizer Not Enough for Prohibition or Misdeclaration u/ss 111(d) & 111(m).
September 17, 2013 Case Laws Customs AT

Galvanized Sheets, Nut Bolts, and Frames Excluded from EPCG Scheme: Not Classified as Capital Goods.
September 17, 2013 Case Laws Customs AT

Royalties or License Fees Must Be Prerequisites for Sale to Apply Rule 9(1)(e) in Import Valuation Case.
September 17, 2013 Case Laws Income Tax AT

Lessor Denied Depreciation Claim: Lease Transaction with Indo Gulf Fertilizers Ruled as Loan, Not Genuine Lease.
September 17, 2013 Case Laws Income Tax AT

Compensation from Terminated Rental Agreement Deemed Revenue Income, Not Capital Gain, Due to Tenant's Exit.
September 17, 2013 Case Laws Income Tax AT

Tax Exemption Restored: Section 11 Exemption Granted Despite Section 13 Violation Over Surplus Funds Not Used Charitably.
September 17, 2013 Case Laws Income Tax AT

Assessment u/s 153C of Income Tax Act Invalid Due to Jurisdictional Issues; Documents Not Linked to Petitioner.
September 17, 2013 Case Laws Income Tax AT

Assessing Officer Cannot Independently Reassess Other Income Without Addressing Original Escaped Income u/s 147.
September 17, 2013 Case Laws Income Tax AT

Arrears of Professional Fees Post-Business Closure Not Taxable Under Income Tax Act Section 176.
September 17, 2013 Case Laws Income Tax AT

Court Rules Interest Payable on Self-Assessment Tax u/s 244A(b) Despite Explanation Exclusion.
September 17, 2013 Case Laws Income Tax AT

Capital Gain Tax on Property Sale: Taxable Based on Actual Sale Date, Not Firm Dissolution Date.

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