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Highlights / Annotations / Catch Notes For September of 2015

Home Highlights September September 2015 Year 2015

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Showing 251 to 300 of 536 Records

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September 17, 2015 Case Laws Central Excise HC

Appellate orders must be complied with unless suspended by a court, even if under appeal.
September 17, 2015 Case Laws Central Excise HC

Court Rules Financial Hardship Alone Doesn't Waive Pre-Deposit in Large-Scale Central Excise Duty Evasion Cases.
September 17, 2015 Case Laws Central Excise HC

Commissioner Can Consider Refund Applications Within Two Years u/r 173L, Should Favor Assessee's Request.
September 17, 2015 Case Laws Central Excise AT

Job Worker Waste and Scrap Exempt from Duty under Notification No. 214/86; Manufacturer Not Liable for Charges. /86.
September 17, 2015 Case Laws Customs CGOVT

Reversing Cenvat credit on input services before use equals not taking it, allowing full 14.8% duty drawback.
September 17, 2015 Case Laws Customs HC

High Court overturns conviction under NDPS Act's Section 20 due to Section 50 non-compliance, declares recovery illegal.
September 17, 2015 Case Laws Customs HC

Appeal Restored After Appellant Complies with Pre-Deposit Order Through CENVAT Debit and Cash Payment.
September 17, 2015 Case Laws VAT and Sales Tax SC

Amendment Shortens Reassessment Limitation from 8 to 6 Years Under UPTT, Affects Validity Regardless of Year.
September 17, 2015 Case Laws VAT and Sales Tax HC

State Can Legally Impose Entertainment Tax on DTH Broadcasting Services, Constitutional Validity Upheld by Court.
September 17, 2015 Case Laws Income Tax SC

Prawn Rearing Ponds Classified as Business Tools, Eligible for Depreciation Claims Under Tax Regulations.
September 17, 2015 Case Laws Income Tax HC

Challenge to Assessment Reopening: AO's Exemption on Investment Profits Already Disclosed, Outside Scope of Section 147.
September 17, 2015 Case Laws Income Tax HC

Proper Notice Required for Reassessment: Section 148 Compliance Essential, Section 292BB Not Applicable.
September 17, 2015 Case Laws Income Tax HC

Reopening Assessment Requires More Than Audit Opinion on Expenses; Insufficient for Notice u/s 148.
September 17, 2015 Case Laws Income Tax AT

Assessing Officer Cuts Weaving Majuri Cash Expense Disallowance from 20% to 10% Due to Lack of Evidence.
September 17, 2015 Case Laws Income Tax AT

Depreciation Rate Errors Fixable u/s 154; Capital vs. Revenue Expenditures Not Addressable in Same Proceedings.
September 17, 2015 Case Laws Income Tax AT

Court Rules No Justification for Addition Due to Alleged Inflated Expenses u/s 40A(3) of Income Tax Act.
September 17, 2015 Case Laws Income Tax AT

Gratuity Provision Based on Actuarial Valuation Not an Unascertained Liability for Book Profit u/s 115JB.
September 17, 2015 Case Laws Income Tax AT

Actual Rent Seven Times Higher than Municipal Ratable Value Deemed Reasonable for Tax Assessment.
September 17, 2015 Case Laws Income Tax AT

Section 69B: DVO's fair market value estimation isn't conclusive proof of unaccounted investment or extra consideration exchanged.
September 16, 2015 Case Laws VAT and Sales Tax HC

High Court Declares VAT on Software Services Unconstitutional; Implementation, Customization, Support Services Exempt from Tax.
September 16, 2015 Case Laws Service Tax AT

VCES Declaration Rejection Overturned Due to Unserved Notice; Issued Notice Does Not Equal Known Notice.
September 16, 2015 Case Laws Service Tax AT

Cable Operator Dispute: Revenue Authority's Subscriber Base Calculation Found Notional, Lacks Factual Basis for Service Tax.
September 16, 2015 Case Laws Service Tax AT

Leased Circuit Service Demand Sustainable: Service Tax Applicability on Dark Fibre Cables by Telegraph Authority Examined.
September 16, 2015 Case Laws Service Tax AT

Amendment to Section 35F requires 7.5% or 10% deposit for duty or penalty appeals; rights unchanged post-August 2014.
September 16, 2015 Case Laws Central Excise HC

Tribunal Grants Refund Due to Lack of Proceedings u/s 11A, Raising Concerns Over Adjudication Process Relevance.
September 16, 2015 Case Laws Central Excise HC

Court Upholds Disallowance of CENVAT Credit Due to Invoices Not in Appellant's Name; Credit Reversal Justified.
September 16, 2015 Case Laws Central Excise HC

Tribunal Appeal Dismissal Raises Natural Justice Concerns; Liability for Interest on Delayed Duty Payments Needs Further Review.
September 16, 2015 Case Laws Customs AT

Designs on CD classified under Heading 85238020 with zero duty per Customs Tariff, meeting Chapter 8523 notes.
September 16, 2015 Case Laws Customs AT

Commissioner's Error in Crude Palm Oil Import Case: Test Report Invalid Due to Non-Standard Sample Handling and Testing.
September 16, 2015 Case Laws VAT and Sales Tax HC

High Court Criticizes Tribunal's Hyper-Technical Dismissal of Restoration Application Filed by Incompetent Partner.
September 16, 2015 Case Laws Income Tax AT

Deduction Allowed u/s 80IA for Employment of More Than Ten Workers, Supported by Muster Book Records.
September 16, 2015 Case Laws Income Tax AT

Section 148 Notice Invalid: Officer Lacked Jurisdiction, Assessment to be Quashed.
September 16, 2015 Case Laws Income Tax AT

Assessee Rents Property to Husband, Declares Income as "Income from House Property" for Tax Purposes.
September 16, 2015 Case Laws Income Tax AT

Taxpayer Unfairly Burdened with Proof of Accommodation Entries, AO Provides No Evidence of Undisclosed Income.
September 16, 2015 Case Laws Income Tax AT

Depreciation Rate for Waste Transport Vehicles Set at 30% Due to Commercial Use for Goods Transport.
September 16, 2015 Notifications Companies Law

Private companies can now accept unsecured loans from directors' relatives with a declaration of funds' origin.
September 16, 2015 Case Laws Income Tax AT

Tax Authorities Must Exercise Discretion for Assessee's Benefit: Treatment of Deferred Revenue Expenses as Capital.
September 16, 2015 Case Laws Income Tax AT

Firm Denied Deduction for Partner Payments After Income Estimated at 15% per Section 144 and 184(5).
September 16, 2015 Case Laws Income Tax AT

Claim of Cash Ownership by Another Company Requires Verification Despite Delayed Confirmation Over Two Years After Search.
September 15, 2015 Case Laws Central Excise AT

No Penalty for Broker u/r 26: Lack of Evidence on Handling or Possession of Excisable Goods.
September 15, 2015 Case Laws Central Excise AT

Appellant Not Required to Reverse Cenvat Credit Due to No Initial Credit Taken on Clandestinely Procured Inputs.
September 15, 2015 Case Laws Central Excise AT

Court Finds No Duty Payment Required for Goods Cleared Under ARE-3 with CT-3 Certificates Due to Lack of Evidence of Diversion.
September 15, 2015 Case Laws Central Excise AT

Control panels classified as apparatus under Heading 9022.10; not eligible for nil duty rate as parts or accessories.
September 15, 2015 Case Laws Customs HC

Union of India Organs Must Comply with Court Orders; Non-Compliance Cannot Harm Party Interests.
September 15, 2015 Case Laws Income Tax HC

Court Denies Interest Waiver; No Genuine Hardship Proven u/s 220(2), Petitioner Fails to Meet Standards.
September 15, 2015 Case Laws Income Tax AT

Section 194C TDS Not Applicable: Payments to Jobbers, Arbitragers in Profit-Sharing Deal Are Principal-to-Principal.
September 15, 2015 Case Laws Income Tax AT

Earmarking Bank Deposits for Income Accumulated u/s 11(2) Meets Compliance with Income Tax Act.
September 15, 2015 Case Laws Income Tax AT

Assessing Officer Unjustified in Excluding Interest Income from Partner Remuneration Calculation u/s 40(b)(v.
September 15, 2015 Case Laws Income Tax AT

Foreign Travel Expenses Not Considered Charitable Purpose for Tax Purposes, Not an Application of Income Abroad.
September 15, 2015 Case Laws Income Tax AT

Unexplained cash credits identified, but wife's income excluded from assessee's tax assessment due to separate filings.

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