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Highlights / Annotations / Catch Notes For September of 2015

Home Highlights September September 2015 Year 2015

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Showing 201 to 250 of 536 Records

1 2 3 456 7 8 9........ 11

September 21, 2015 Case Laws Income Tax HC

Court Upholds Charitable Exemption u/s 10(23C)(iv) After Misinterpretation of Donation Types by DGIT(E.
September 21, 2015 Case Laws Income Tax AT

Taxpayer's Attempt to Change Stock Valuation Method Denied as Afterthought to Reduce Taxable Income.
September 21, 2015 Case Laws Income Tax AT

Voluntary Refund of Excess Salary by Academic Avoids Additional Tax Due to Incorrect Pay Fixation.
September 21, 2015 Case Laws Income Tax AT

Interest Calculation u/s 234C: Starts from Cheque Presentation Date, If Cheque is Honored.
September 21, 2015 Case Laws Income Tax AT

City Development as Public Utility Qualifies for Tax Benefits u/s 11 and Section 2(15) of Income Tax Act.
September 21, 2015 Case Laws Income Tax AT

Acquiring Exclusive Vendor Status Considered Capital Expenditure, Transaction Nomenclature Deemed Irrelevant in Assessment Reopening.
September 21, 2015 Case Laws Income Tax AT

Assessee's House Property Income Addition Overturned Due to Lack of Evidence; Based on Unsustainable Assumptions by Assessing Officer.
September 21, 2015 Case Laws Income Tax AT

Taxpayer's Book Entries Acknowledge Debt Under Income Tax Act, Extending Liability Period Per Limitation Act Section 18.
September 21, 2015 Case Laws Income Tax AT

Construction Costs for Storage Structures Classified as Revenue Expenditure, Deductible from Taxable Income per Case Law.
September 19, 2015 Case Laws Service Tax HC

Court Remands Case on Service Tax Applicability for Construction Services to Educational Institutions Lacking Profit Evidence.
September 19, 2015 Case Laws Service Tax AT

Penalties u/ss 76 and 78 resolved; full payment made before SCN. Section 73(3) negates SCN need; Section 80 benefits apply.
September 19, 2015 Case Laws Service Tax AT

CENVAT Credit Proceedings Invalidated: Show-Cause Notice Lacks Essential Details on Input Service Amounts for Disallowance.
September 19, 2015 Case Laws Central Excise SC

CENVAT Credit on Denatured Spirit: Assessee Retains Earned Credit; Rule 6 Cannot Apply Retroactively.
September 19, 2015 Case Laws Central Excise SC

Supreme Court Confirms Calcined China Clay Stays Under Chapter Heading 25.05 for Central Excise Classification Purposes.
September 19, 2015 Case Laws Central Excise HC

Wholesaler's Trade Discount Not a Retail Sale; Excise Duty End Customer Identification Not Needed, Refund Granted.
September 19, 2015 Case Laws Central Excise AT

SSI Exemption Denied: Claim Not Filed for Units, Affects Entire Eligibility. Consider Aggregate Value of Excisable Goods.
September 19, 2015 Case Laws Central Excise AT

CENVAT Credit Validity Confirmed Even After Final Product Becomes Non-Dutiable; Demand Against Appellant Set Aside.
September 19, 2015 Case Laws Customs AT

Importers Not Liable for Clearing Agent Employee Misconduct During Customs Process.
September 19, 2015 Case Laws Income Tax SC

Appellant Wins Sales Tax Deduction Claim for Excise Duty Component on Purchased Goods in Revised Tax Return.
September 19, 2015 Case Laws Income Tax SC

Interest on Share Application Money Taxable in Assessment Year 1993-1994, Not in 1992-1993.
September 19, 2015 Case Laws Income Tax HC

High Court Allows Deduction for Payment to Tenant in Rental Income Case Reclassified as Business Income.
September 19, 2015 Case Laws Income Tax HC

High Court Rules Withdrawn Job Offer Payment as Non-Taxable Capital Receipt, Not 'Profits in Lieu of Salary'.
September 19, 2015 Case Laws Income Tax HC

High Court Approves Depreciation Claim for Non-Operational Unit-II, Citing Business Intent of Assets.
September 19, 2015 Case Laws Income Tax HC

Court Finds No Excessive Expenditure u/s 40A(2)(b) Due to Low Profit Margin on Rs. 103 Crore Turnover.
September 19, 2015 Case Laws Income Tax AT

Draft Order Time Limit Critical for Validity; Time-Barred TPO Order is a Non-Curable Defect Under the Act.
September 19, 2015 Case Laws Income Tax AT

Manufacturing Entity Granted Tax Exemptions for Charitable Use of Profits u/ss 11, 12, and 10(23C)(iiiab.
September 19, 2015 Case Laws Income Tax AT

Assessee's Distribution Fee Not Taxable in India Under Indo-UK DTAA; No Permanent Establishment Per Articles 5(2)(k) & 5(4).
September 19, 2015 Case Laws Income Tax AT

Adjudication Rules Against 20% Disallowance on Repairs and Maintenance Expenditure Labeled as Capital Without Justification.
September 19, 2015 Case Laws Income Tax AT

Section 2(22)(e) Deemed Dividends Rule: Inapplicable if Not Both Registered and Beneficial Shareholder.
September 18, 2015 Case Laws Service Tax AT

Operational and Skills Activities in Cost Management Classified Under Management Consultant Services for Tax Purposes.
September 18, 2015 Case Laws Service Tax HC

Service Tax Case: 2014 Show Cause Notice Overruled; Commissioner May Reassess Facts and Issue New Notice if Justified.
September 18, 2015 Case Laws Central Excise HC

Tribunal Overlooks Key Disputed Fact Raised by Revenue; Must Address All Factual Issues Presented by Parties.
September 18, 2015 Case Laws Central Excise HC

Penalty Not Applicable as Duty Paid Before Show Cause Notice, Contradicts Central Excise Law Principles.
September 18, 2015 Case Laws Service Tax AT

CENVAT Credit Valid Even If Invoices Lack Service Provider's Registration Number; Procedural Irregularities Insufficient for Denial.
September 18, 2015 Case Laws Customs AT

Appellants Confirmed in Violation of Customs Notifications 20/99-Cus and 16/2000 for Misuse of Imported Goods.
September 18, 2015 Case Laws Customs AT

Crude Palm Oil Classification Confirmed Under CTH 15111000, Eligible for Exemption Per Notification 21/2002 Sl.No. 29.
September 18, 2015 Case Laws Customs HC

Demand for Interest and Penalty Challenged Due to Unexplained Three-Year Delay in Customs Notice Service.
September 18, 2015 Case Laws Income Tax HC

Assessing Officer Rightly Invoked Section 145 for Income Calculation Due to Assessee's Inadequate Expense Segregation in Books.
September 18, 2015 Case Laws Income Tax HC

Court Upholds Legality of Section 234E Fees for Late TDS Filings, Valid Even Before 2015 Amendments.
September 18, 2015 Case Laws Income Tax HC

Deduction Eligibility u/s 80IB Includes Disallowed Amounts Added Back to Gross Income Per Section 40[a][ia].
September 18, 2015 Case Laws Income Tax AT

Ruling Clarifies Negative Net Worth Must Be Considered in Slump Sale for Capital Gains Calculation.
September 18, 2015 Case Laws Income Tax AT

Interest Granted on Tax Refund u/s 244A(1) of Income Tax Act; Refund Exceeded 10% of Tax Demand.
September 18, 2015 Case Laws Income Tax AT

Income from Nursery and Banana Plant Production is Agricultural, Includes Tissue Culture; Greenhouse Use Doesn't Change Classification.
September 18, 2015 Case Laws Income Tax AT

Can TDS Rate Exceed DTAA Rate? Examining Section 206AA's Impact on Tax Deduction Without PAN.
September 17, 2015 Case Laws Service Tax AT

Aerobics and Yoga Classes, Including Meditation, Confirmed as Taxable Health Services Using Extended Limitation Period.
September 17, 2015 Case Laws Service Tax AT

Revenue Authority Cannot Extend Limitation Period After Initial Audit Finds No Short Payments or Misrepresentation.
September 17, 2015 Case Laws Service Tax AT

Transponder Capacity Hiring for Uplinking Services Not Classified as Support Service u/s 65(104c.
September 17, 2015 Case Laws Service Tax AT

Department Cannot Challenge Service Classification in Rebate Claims for Business Auxiliary Services Tax Paid.
September 17, 2015 Case Laws Service Tax AT

Exporter Entitled to Cenvat Credit Refund for Exports; Must Prove No Double Claims by Them or Manufacturer.
September 17, 2015 Case Laws Service Tax AT

Bathroom Fittings Manufacturers Challenge Service Tax Commissioner's Jurisdiction on Cenvat Credit Issues in Delhi.

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