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Highlights / Annotations / Catch Notes For September of 2014

Home Highlights September September 2014 Year 2014

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Showing 151 to 200 of 349 Records

September 15, 2014 Case Laws Service Tax HC

Goods Used in Repairs Excluded from Service Tax Value, Clarifies Tax Treatment for Repair Services.
September 15, 2014 Case Laws Central Excise HC

Power-Driven Pump Components: Only Bowl Assembly Parts Are Taxed as Machine Parts Under Central Excise Laws.
September 15, 2014 Case Laws Customs HC

High Court Affirms Mandatory Testing for Toy Imports; Compliance Required Before Import Approval.
September 15, 2014 Case Laws Income Tax HC

Wire Drawing and Finishing Qualifies as Manufacture, Eligible for Section 80IC Deduction.
September 15, 2014 Case Laws Income Tax HC

High Court Upholds Penalty for Late Annual Information Return; Bona Fide Ignorance Not a Valid Defense u/ss 271FA, 273B.
September 15, 2014 Case Laws Income Tax AT

Valuation Report u/s 142(A) Invalid Without Assessing Officer's Satisfaction; CIT(A) Influence Not Permitted.
September 15, 2014 Case Laws Income Tax AT

Reassessment Proceedings Affirm First Appellate Authority's Scientific Approach to Short-Term Capital Gains on Land and Super Built-Up Area Sales.
September 15, 2014 Case Laws Income Tax AT

Assessing Officer's Rectification u/s 154 Deemed Invalid; No Apparent Mistake in Interest Withdrawal u/s 244(1A.
September 13, 2014 Case Laws Service Tax AT

Court Rules Service Tax Cannot Be Recovered Again from Business Transferee After Initial Discharge.
September 13, 2014 Case Laws Service Tax AT

Notional interest on interest-free security deposits excluded from rent calculation for service tax on rental properties.
September 13, 2014 Case Laws Service Tax HC

Service Providers Paying Sales Tax on SIM Cards Exempt from Service Tax, Tribunal Rules on Extended Limitation Period.
September 13, 2014 Case Laws Service Tax HC

High Court Dismisses Petition Against Service Tax Notice Due to Lack of Response from Petitioner.
September 13, 2014 Case Laws Central Excise HC

Tribunal Waives Pre-Deposit Without Assessing Prima Facie Case, Irreparable Loss, Balance of Convenience, or Undue Hardship.
September 13, 2014 Case Laws Customs HC

Appellate authority can reduce customs redemption fines and penalties; highlights flexibility in penalty determinations.
September 13, 2014 Case Laws Customs HC

Court Rules No CVD u/s 3(1) CTA for Imports Without Manufacture or Production Process.
September 13, 2014 Case Laws Customs HC

Tribunal Cancels Customs House Agent License; Case Sent Back to CESTAT for Further Review Based on Record Discrepancies.
September 13, 2014 Case Laws Customs HC

High Court Allows Appeal Delay, Finds No Bad Faith or Dilatory Tactics by Appellant in Tribunal Case.
September 13, 2014 Case Laws Income Tax HC

Court Affirms 100% Depreciation Claim for Film Distributor; Cinematographic Rights Integral to Business Operations.
September 13, 2014 Case Laws Income Tax HC

Interest Re-computation u/s 201(1A) Applies Only from Deductible Date to Actual Payment by Deductee.
September 13, 2014 Case Laws Income Tax HC

Rental Income from Hotel Franchise Classified as Business Income Due to Operational Conditions for Tax Purposes.
September 13, 2014 Case Laws Income Tax HC

Tax Dept Can't Demand TDS from Assessee Once Deducted, Even If Not Paid to Govt: High Court, Sec 205.
September 13, 2014 Case Laws Income Tax AT

Court Upholds Trust's 12AA Registration: No Evidence Loans Harmed Objectives or Benefited Trustees' Relatives.
September 13, 2014 Case Laws Income Tax AT

Redemption of 2% RCPS Not Sham Despite Long-Term Capital Loss, Says Court.
September 12, 2014 Case Laws Service Tax AT

Service Tax Abatement: Include Free Materials in Valuation, Follow Higher Court Rulings, Maintain Judicial Discipline.
September 12, 2014 Case Laws Service Tax AT

Dispute on Tax Classification: Software Maintenance Contracts as "Management, Maintenance or Repair" vs. "IT Services" Pre-May 2008.
September 12, 2014 Case Laws Central Excise HC

Appeal's Validity Challenged: Approval Committee Missing Two Chief Commissioners, Authority Limited to Commissioner-Level Decisions Only.
September 12, 2014 Case Laws Customs AT

CHA License Revocation Overturned: No Proof of Unauthorized Sub-letting Found; Security Deposit Restored.
September 12, 2014 Case Laws Customs HC

High Court Upholds Anti-Dumping Duties on Mulberries Silk Grade IV A to Protect Domestic Industries.
September 12, 2014 Case Laws VAT and Sales Tax HC

Court Denies Input Tax Credit Due to Traders' Registration Cancellation; Lack of Proof for Goods Purchase Cited.
September 12, 2014 Case Laws VAT and Sales Tax HC

Court Upholds KVAT Act Section 15(2)(xi): Registration Required Even Without Sales Tax Liability.
September 12, 2014 Case Laws Income Tax HC

High Court Grants Exemption u/s 10A for Employment Agent Utilizing Technology in Candidate Assessment Process.
September 12, 2014 Case Laws Income Tax HC

High Court Confirms Tenancy Rights Held for 14 Years as Long-Term Asset; Gains Classified as Long-Term Capital Gain.
September 12, 2014 Case Laws Income Tax HC

Court Rules Items Under Rs. 5,000, Like Cylinders, Eligible for 100% Depreciation Without Usage Test Impact.
September 12, 2014 Case Laws Income Tax HC

Section 69C Covers Both Recorded and Unexplained Expenditures, Requires Satisfactory Explanation from Assessees.
September 12, 2014 Case Laws Income Tax AT

Validity of Section 143(2) Notice Challenged; AO's Scrutiny Selection Not Independent, Follows Predefined Criteria.
September 12, 2014 Case Laws Income Tax AT

Compensation for Relinquishing Property Rights Considered Non-Taxable as Loss of Income Source Under Tax Law.
September 11, 2014 Case Laws Service Tax HC

Parallel Colleges Exempt from Service Tax for Courses Leading to Recognized Educational Qualifications.
September 11, 2014 Case Laws Service Tax AT

Tribunal Can't Hear Appeals on Rebate Disputes Under Finance Act, 1994; Lacks Jurisdiction on Export Service Rebates.
September 11, 2014 Case Laws Service Tax AT

Matter Proceeds as Apex Court Denies Stay on Order; Larger Bench Upholds Decision to Avoid Delay.
September 11, 2014 Case Laws Central Excise HC

Court Denies Refund Claim: No Unjust Enrichment Found Due to Composite Pricing, Duty Not Passed to Consumers.
September 11, 2014 Case Laws Customs HC

High Court Dismisses Writ Petition on Deemed Export Benefits Due to Statute of Limitations Bar.
September 11, 2014 Case Laws Customs HC

Writ Petition Dismissed for Five-Year Delay, Exceeding Three-Year Limitation Period for Claims Against Government.
September 11, 2014 Case Laws Customs HC

High Court Criticizes Tribunal for Relying on Unfit Judgment in Smuggling Case Without Independent Analysis of Facts and Law.
September 11, 2014 Case Laws VAT and Sales Tax HC

High Court Confirms VAT on Crane Hire as Right to Use Goods Under Assam VAT Act, 2003.
September 11, 2014 Case Laws Income Tax HC

Tribunal Finds Assessee in Default for Non-Compliance with TDS; Order Set Aside Due to Lack of Fair Opportunity.
September 11, 2014 Case Laws Income Tax HC

Film Production Companies Qualify as Industrial Undertakings u/s 80IB of Income Tax Act, Eligible for Tax Benefits.
September 11, 2014 Case Laws Income Tax AT

Reassessment Valid if Original Assessment Invalid Due to Late Notice u/s 143(2) of Income Tax Act.
September 11, 2014 Case Laws Income Tax AT

Loss of Income Compensation Not Taxable Under Cash Basis: Income Recognized Only When Received.
September 11, 2014 Case Laws Income Tax AT

Assessees must offset business losses against short-term capital gains; no separate carry forward allowed u/s 71(2).
September 11, 2014 Case Laws Income Tax AT

Differences in "Fees for Technical Services" u/s 9 of Income Tax Act vs. Article 13 of Indo-UK Treaty.

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