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Highlights / Annotations / Catch Notes For September of 2015

Home Highlights September September 2015 Year 2015

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Showing 301 to 350 of 536 Records

1 ....3 4 5 678 9 10 11

September 15, 2015 Case Laws Income Tax AT

Software Park Lease Income Qualifies as Business Income for Deduction u/s 80IA of Income Tax Act.
September 15, 2015 Case Laws Income Tax AT

SEBI Disgorgement Order Leads to No Tax on Short-Term Capital Gains from Illegally Earned Share Transactions.
September 15, 2015 Case Laws Income Tax AT

Partnerships must value stock at market price when distributing or withdrawing it during business termination.
September 14, 2015 Case Laws Service Tax HC

High Court Upholds Tribunal's Decision to Waive Penalty u/s 80 After Full Recovery of Amounts Owed.
September 14, 2015 Case Laws Service Tax AT

Real Estate Services on Agricultural Land Taxed u/s 65 (97a); Not Exempt as Agricultural Services.
September 14, 2015 Case Laws Service Tax AT

Early Service Tax Payers on Property Rentals Shouldn't Be Penalized Compared to Those Paying After March 6, 2012.
September 14, 2015 Case Laws Central Excise AT

Penalty for Abetment Deemed Unjustified for Raw Material Supplier Due to Compliance with Prescribed Procedure.
September 14, 2015 Case Laws Central Excise AT

Court Rules on Soap Valuation: Bulk vs. Packed, Adjusting for Packing Costs u/r 11.
September 14, 2015 Case Laws Central Excise AT

Appellant Eligible for CENVAT Credit on Professional Fees and Brokerage via ISD Invoices from Mumbai Head Office.
September 14, 2015 Case Laws Customs CGOVT

Department Fails to Prove Goods Quality in Drawback Claim for Export of Plain Paper Under S.no. 48026210.
September 14, 2015 Case Laws Customs AT

Imported Optical Fibre Cables Should Be Classified Under CTH 9001, Not CTH 8544 70 90, Per Customs Tariff Rules.
September 14, 2015 Case Laws VAT and Sales Tax HC

Case Remanded for Reconsideration as Input Tax Credit Claims Based on Alleged False Invoices Lacked Initial Hearing Opportunity.
September 14, 2015 Case Laws Income Tax HC

Taxpayer's Section 54F Exemption Upheld: No Other Residential Property Owned Before New Purchase, Exemption Valid.
September 14, 2015 Case Laws Income Tax AT

Interest u/s 244A: Applicable Only on Un-refunded Tax, Not on Unpaid Interest in Income Tax Refunds.
September 14, 2015 Case Laws Income Tax AT

Deduction u/s 80IB(10) Not Denied for Presentation Issues if Eligibility Criteria Met.
September 14, 2015 Case Laws Income Tax AT

Section 12AA Registration Denied: Charitable Purpose Valid Even if Benefiting Only a Section of the Public.
September 14, 2015 Case Laws Income Tax AT

Section 41(1) Addresses Liabilities: Applicability When Reported Liabilities by Assessee Are Found Non-Existent.
September 14, 2015 Case Laws Income Tax AT

Court Rules 75% Disallowance of Vehicle Expenses Unjustified Due to Lack of Construction Activity by Assessee.
September 14, 2015 Case Laws Income Tax AT

Court Upholds Rejection of Incomplete Books, Emphasizes Need for Accurate Records to Avoid Unfavorable Tax Outcomes.
September 14, 2015 Case Laws Income Tax AT

Assessing Officer's unilateral change from Artificial Juridical Person to Association of Persons is legally impermissible, invalidating assessment.
September 14, 2015 Case Laws Income Tax AT

Court Remands Case for Reconsideration of Vastu Rental as Charitable Activity Under Income Tax Act Sections 11 and 2(15.
September 14, 2015 Case Laws Income Tax AT

Loss from 10A Unit Can Offset Interest Income from Other Sources, Favorable CBDT Circular Applied in Assessment.
September 12, 2015 Case Laws Service Tax AT

Refund Denied: Unjust Enrichment Proven as Customer Recovered Service Tax with Cenvat Credit.
September 12, 2015 Case Laws Service Tax HC

CENVAT Credit Denied for Towers, Parts, and Shelters; Not 'Capital Goods' or 'Input' Under CENVAT Rules 2(a)(A), 2(k).
September 12, 2015 Case Laws Central Excise AT

Successor Buying Property Not Liable for Previous Owner's Excise Duty Arrears, Despite Undertakings Given.
September 12, 2015 Case Laws Central Excise AT

Commission Agents' Services Eligible for Cenvat Credit as "Input Service" Before April 1, 2011, Clarifies 2011 Circular.
September 12, 2015 Case Laws Central Excise HC

High Court Questions Tribunal's Decision to Combine Appeals Despite Separate Findings, Highlighting Inconsistencies in Rulings.
September 12, 2015 Case Laws Central Excise HC

Excise Duty Conditions for Goods Manufactured with Free Inputs by Job Workers Under Notification No.214/1986.
September 12, 2015 Case Laws Central Excise HC

Complaint Challenge: Quash Prosecution of Partners Without Firm u/s 9AA of Central Excise Act, 1944.
September 12, 2015 Case Laws Central Excise AT

Trader Avoids Duty Demand u/s 11D: Not a Manufacturer, No Excise Duty Paid, Profits from NPPA-Based Discounts.
September 12, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed for Oxygen and Acetylene Gases Used in Repair and Maintenance of Plant and Machinery.
September 12, 2015 Case Laws Central Excise AT

Appellant Must Pay Interest on Reversed CENVAT Credit; Rule 6(3A)(e) Doesn't Allow Evasion of Obligation u/s 11AB.
September 12, 2015 Case Laws Central Excise AT

Appellant found guilty of duty evasion; collected Central Excise duty but failed to deposit with government. Penalty upheld.
September 12, 2015 Case Laws VAT and Sales Tax HC

Court Rules E-Transit Passes Unnecessary for Transport with KK Forms, Bill of Entry, and Sale Bill in Tamil Nadu.
September 12, 2015 Case Laws Income Tax HC

Court Rules No Tax Deduction for Late Employee Fund Contributions u/s 36(1)(va) & 2(24)(x) of Income Tax Act.
September 12, 2015 Case Laws Income Tax HC

Court Upholds Assessee's Position on Section 115JA, Emphasizes Statutory Language Over Perceived Issues in MAT Cases.
September 12, 2015 Case Laws Income Tax HC

Court Rules Anonymous Donations Deductible for Trusts, Excluded from Assessable Income u/s 115 BBC, Section 12A.
September 12, 2015 Case Laws Income Tax AT

Shares Not Classified as Project Costs for Section 35D(3)(a) Deduction Claims Under Income Tax Act.
September 12, 2015 Case Laws Income Tax AT

Depreciation Denied: Lump Sum Rent for Leasehold Land is Revenue Expenditure, Not Depreciable Asset.
September 12, 2015 Case Laws Income Tax AT

Income from 1907 leasehold rights surrender classified as LTCG; deduction claimable for acquisition cost from April 1, 1981.
September 12, 2015 Case Laws Income Tax AT

Assessing Officer Cannot Apply Section 10A(7) on Assumptions; Requires Concrete Evidence of Unusual Profit Structuring.
September 12, 2015 Case Laws Income Tax AT

Anonymous Donations for Charitable Purposes Exempt from Section 68 Scrutiny on Unexplained Cash Credits of Income Tax Act.
September 12, 2015 Case Laws Income Tax AT

Interest Income from Bank Deposits Eligible for Deduction u/s 80P(1) Due to Lack of Lending Demand.
September 12, 2015 Case Laws Income Tax AT

Penalty Imposed Unjustly for Single Default: Multiple Penalties Levied Without Separate Notices u/s 272A(2)(c.
September 12, 2015 Case Laws Income Tax AT

Interest Expense Disallowance u/s 36(1)(iii) Needs Proof of Direct Link Between Investment and Borrowed Funds.
September 12, 2015 Case Laws Income Tax AT

Bank Deposit Interest Not Exempt from Taxation Under 'Principles of Mutuality'; Third-Party Interest Also Non-Exempt.
September 12, 2015 Case Laws Income Tax AT

Interpretation of "Such Income" in Section 11(1)(a) of Income Tax Law: Refers to Gross, Not Net, Income.
September 12, 2015 Case Laws Income Tax AT

Depreciable Asset Sales: Section 50C Inapplicable for WDV Calculation; Adjust Opening WDV After Previous Year's Depreciation.
September 11, 2015 Case Laws Service Tax AT

Superior Courts Grant Refunds Despite Section 11B Time Limits; Central Excise and Customs Act Entities Lack Discretion.
September 11, 2015 Case Laws Service Tax AT

Court Rules Service Tax Applies on Gross Amount for Clearing Services; No Deductions for VSAT & Delivery Charges Allowed.

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