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Highlights / Annotations / Catch Notes For September of 2015

Home Highlights September September 2015 Year 2015

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Showing 151 to 200 of 536 Records

1 2 345 6 7 8........ 11

September 23, 2015 Case Laws Central Excise SC

Royalty Payments for 'NOVINO' Brand Not Additional Consideration in Excise Valuation, No Value Addition Needed.
September 23, 2015 Case Laws Central Excise AT

Appellant Entitled to Automatic Refund of Deposits Post-Adjudication Dismissal in Suo Motu Credit Recovery Case.
September 23, 2015 Case Laws Central Excise AT

Refund Granted for Wrongly Paid CENVAT Credit After 10 Years of Capital Goods Use u/r 3(5) Proviso.
September 23, 2015 Case Laws Customs SC

Customs Valuation Dispute: Revenue Supports MoA Value, Appellant Declares Lower Price in Bill of Entry.
September 23, 2015 Case Laws Customs HC

Ban on Exporting Shark Fins Upheld; Allowing Exports Could Spike Shark Capture Rates, Says Court.
September 23, 2015 Case Laws Customs AT

Vessel Operator Fined Rs. 10,000 for Allowing Prohibited Goods; Weak Penalty May Encourage Tax Evasion.
September 23, 2015 Case Laws Customs AT

Exemption u/s 230 Granted for Asphalt Plant Import by Non-Contract Holder with NHAI.
September 23, 2015 Case Laws Customs AT

Sales Tax Authorities Validate Sale Transactions, Confirm CST Payment; AO Cannot Challenge, Supports 4% SAD Refund.
September 23, 2015 Case Laws Income Tax AT

Entity's Section 12AA(3) Registration Restored Despite Initial Cancellation; Revenue Interests Secured u/s 13(8.
September 23, 2015 Case Laws Income Tax AT

Section 263 Challenge Fails: Taxpayer Entitled to Section 54F Deduction for Two Adjacent Units, Revision Order Overturned.
September 23, 2015 Case Laws Income Tax AT

Mawa Project's pre-operating expenses classified as revenue expenditure, deemed tax-deductible for dairy business expansion.
September 23, 2015 Case Laws Income Tax AT

Sections 11 & 12: Excess fund application not deductible unless from loans or creditors repaid in the income year.
September 23, 2015 Case Laws Income Tax AT

Assessing Officer Cannot Deem Creditor Balances Fictitious Without Evidence; Must Acknowledge Purchases and Payments.
September 23, 2015 Case Laws Income Tax AT

TDS Liability Clarified: Payments to Consultants to be Deducted u/s 194J as Professional Fees, Not Salaries.
September 23, 2015 Case Laws Income Tax AT

Deduction for Compensation Paid to Tenant Denied u/s 48; Payment Deemed Not Genuine Due to Common Director.
September 23, 2015 Case Laws Income Tax AT

Tribunal Rules Cash Payments for Maize Transport Exempt from Disallowance u/s 40A(3) Due to Rule 6D Exceptions.
September 23, 2015 Case Laws Income Tax AT

Penalty Confirmed for Concealment of Income u/s 271(1)(c); Assessee's Explanation Not Bona Fide.
September 23, 2015 Case Laws Income Tax AT

Income from Sample Storage in Clinical Studies Eligible for Deduction u/s 80IB(8A) of Income Tax Act.
September 22, 2015 Case Laws Service Tax AT

Appellant's Refund Claim Denied Due to Unjust Enrichment; Service Tax Recovered from Customers Not Refuted.
September 22, 2015 Case Laws Service Tax AT

Carpentry, partitions, false ceilings, and painting not classified as "interior decorator services" for service tax.
September 22, 2015 Case Laws Service Tax AT

IT Consultation Activities Not Classified as "Management Consultancy Service" Under Service Tax Rules.
September 22, 2015 Case Laws Service Tax AT

Stay Granted on Taxation of Payments for IPR Service Transfer Due to Non-Taxable Initial Event.
September 22, 2015 Case Laws Service Tax AT

Evading Sales Tax Doesn't Change Transaction Classification as Sale if Criteria Met, Focus on Transaction Nature.
September 22, 2015 Case Laws Service Tax HC

High Court Confirms Penalty Waiver for Appellant: Section 80 Protects Against Penalties u/ss 76, 77, 78.
September 22, 2015 Case Laws Central Excise AT

Reversal of CENVAT Credit Due to Reclassification of Goods Involving Suppression of Facts and Misstatement; Extended Limitation Period Invoked.
September 22, 2015 Case Laws Central Excise AT

Salted Potato Chips Denied Duty Exemption Claim Under Heading No. 2005 20 00, Chapter 20 Classification.
September 22, 2015 Case Laws Central Excise AT

Department Must Prove Credit Notes Are Bogus to Deny Refund Claim on Discounted Invoice Prices.
September 22, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed Without Payment for Inputs; Consignee Name on Invoice Sufficient for Credit Claim.
September 22, 2015 Case Laws Central Excise HC

SSI Exemption Stands: Different Interpretations of Facts Not Grounds for Denial; Brand Name Use Doesn't Disqualify.
September 22, 2015 Case Laws Customs HC

Respondent Ordered to Pay 18% Interest on Duty Drawback Claim from Feb 18, 2010, to Sep 24, 2010, per Section 75A.
September 22, 2015 Case Laws Customs AT

Transferees with endorsed DFIA licenses are exempt from proving the link between imported and exported goods.
September 22, 2015 Case Laws Customs AT

Transporter Cleared of Duty on Seized Chinese Phones; Unknown Inspection Details Prevent Customs Charges.
September 22, 2015 Case Laws Income Tax HC

Taxpayer Can Contest Notice Validity if Objection Raised Before Assessment Completion u/s 143(2) and 292BB Proviso.
September 22, 2015 Case Laws Income Tax HC

Court Classifies Building Repair and Boundary Wall Construction Costs as Capital Expenditure.
September 22, 2015 Case Laws Income Tax AT

Export Incentives Not Taxable as Notional Income; Taxed When Licenses Received and Income Derived.
September 22, 2015 Case Laws Income Tax AT

Real Estate Income Estimation Must Reflect Accurate Evidence, Not Speculative Factors, to Ensure Fair Assessments.
September 22, 2015 Case Laws Income Tax AT

Double Taxation Dispute: Court Upholds Assessing Officer's Estimation on Hospital Surgery Receipts for Couple Lacking Evidence.
September 22, 2015 Case Laws Income Tax AT

Property Area Classified as Capital Asset, Not Stock-in-Trade; Inflation Index Benefit Affects Capital Gains Tax Calculation.
September 22, 2015 Case Laws Income Tax AT

Taxpayer's Appeal Denied After 12-Year Delay Due to Health and Financial Issues.
September 22, 2015 Case Laws Income Tax AT

72-Day Delay in Filing Appeal Condoned; Authority to Review Appeal on Merits.
September 22, 2015 Case Laws Income Tax AT

Deduction u/s 80E allowed for foreign education, despite initial observation favoring only Indian institutions.
September 21, 2015 Case Laws Service Tax AT

Cenvat Credit Allowed for Outward Transportation as Charges Included in Assessable Value, Goods Delivered to Buyer Location.
September 21, 2015 Case Laws Service Tax AT

Court Rules Service Tax Inapplicable Without Actual Performance of Steamer Agent Duties at Port.
September 21, 2015 Case Laws Service Tax AT

Appellant's Refund Claim for Export Services Initially Denied Due to Procedure, Ultimately Approved Under Notification No.41/07-ST.
September 21, 2015 Case Laws Service Tax HC

Pre-deposit of penalty required only if challenging penalty order; composite orders cause undue hardship otherwise.
September 21, 2015 Case Laws Central Excise HC

Court Enforces Strict Prohibition on Unauthorized Domestic Sales by 100% Export Oriented Units in DTA.
September 21, 2015 Case Laws Central Excise HC

Court Rules Government Must Return Excess Duty Paid; Reversal in CENVAT Credit Account Justified.
September 21, 2015 Case Laws Customs AT

Exemption for Clove Imports from Comoros Maintained Despite Exporter's Failure to Certify Origin Properly.
September 21, 2015 Case Laws Central Excise AT

Goods Classification Case: Revenue Lacks Evidence for Ceramic Tile Classification; No Demand Against Respondent.
September 21, 2015 Case Laws Central Excise AT

Misapplication of Power Consumption Norms Leads to Duty Evasion Dispute in Manual Rolling Mill Case.

1 2 345 6 7 8........ 11

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