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Highlights / Annotations / Catch Notes For September of 2015

Home Highlights September September 2015 Year 2015

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Showing 351 to 400 of 536 Records

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September 11, 2015 Case Laws Service Tax AT

Service Tax Demand Invalid if Based Solely on Overlapping Periods Without Proof of Identical Transactions.
September 11, 2015 Case Laws Service Tax AT

Automobile Dealer's Commission Subject to Service Tax Under Business Auxiliary Service Regulations; No Evidence for Accommodation Claims.
September 11, 2015 Case Laws Central Excise HC

Court Rejects Appeal: Assessee's Attempt to Reappraise Facts Under Central Excise Law Fails to Justify Case Reopening.
September 11, 2015 Case Laws Central Excise HC

Cenvat credit allowed for Spent Sulphuric Acid cleared at nil duty rate as it's classified as waste or by-product.
September 11, 2015 Case Laws Central Excise HC

Revenue Appeals Tribunal's Refund Order; No Interim Stay; Law Supports Immediate Refund Approval.
September 11, 2015 Case Laws Central Excise AT

Warranty Charges Cannot Be Excluded from Retail Sale Price in MRP-Based Valuation u/s 4A; Demand Confirmed with Extended Limitation.
September 11, 2015 Case Laws Central Excise AT

Interpretation of "Non-Excisable" in Clause 6 of Notification No. 22/2003-CE and Clause 3 of Notification No. 52/2003-Cus.
September 11, 2015 Case Laws Central Excise AT

Extended Limitation Under Central Excise Not Triggered by Duty Non-Payment Alone; Requires Proof of Collusion or Suppression.
September 11, 2015 Case Laws Central Excise AT

Manufacturer Seeks Refund After Factory Closure Due to Plastic Pouch Ban u/r 16 of 2008 Rules.
September 11, 2015 Case Laws Customs HC

High Court Orders Prompt Correction of Countervailing Duty Error: 10% Paid Instead of 6% on Bills of Entry.
September 11, 2015 Case Laws VAT and Sales Tax HC

High Court Criticizes DVAT Default Orders for Incorrect Fourth Quarter Date in 2015-16 Tax Returns.
September 11, 2015 Case Laws Income Tax HC

Court Rules No Tax Withholding Required on Royalty Payments: Section 195 Inapplicable Due to No Chargeable Income.
September 11, 2015 Case Laws Income Tax HC

Court Denies Section 80P(2)(a)(vi) Deduction: Society's Income From Toddy Sales Not Linked to Members' Labor Disposal.
September 11, 2015 Case Laws Income Tax HC

ITAT Wrongly Dismisses Appeal for Non-Prosecution; Required to Decide on Merits After Hearing Respondent's Side.
September 11, 2015 Case Laws Income Tax HC

Assessing Officer Justified in Rejecting Books Due to Missing Stock Register and Unsatisfactory Explanation by Assessee.
September 11, 2015 Case Laws Income Tax AT

Profits from Sludge or Waste Oil Sales Qualify for Deduction u/s 80IA, Despite Initial Disallowance for Power Manufacturing.
September 11, 2015 Case Laws Income Tax AT

Insurance Authority Lacks Power to Adjust Actuarial Surplus for Income Calculation in Life Insurance Business.
September 10, 2015 Case Laws Service Tax HC

High Court Rules PSC Pipe and Pump Construction Activities Non-Taxable; Deemed Public Interest for Civic Amenities.
September 10, 2015 Case Laws Service Tax AT

Penalty Overturned: No Penalty Due if Tax and Interest Paid Before Show Cause Notice per Section 73(3.
September 10, 2015 Case Laws Service Tax AT

Service Tax on Training Integral to University Courses Deemed Unjustified by Court Decision.
September 10, 2015 Case Laws Service Tax AT

Section 78: Penalty Must Match Service Tax Shortfall; Lower Courts Can't Reduce Statutory Penalty Amount.
September 10, 2015 Case Laws Service Tax AT

Refund Claim Approved: CENVAT Credit Refund Not Tied to Input Services Used in Same Quarter.
September 10, 2015 Case Laws Central Excise SC

Shrink Sleeves Classified as Plastic Industry Product; Printing Considered Incidental to Tamper-Proof Packaging Function.
September 10, 2015 Case Laws Central Excise HC

Court Dismisses Writ Petition for Jurisdiction Abuse; Imposes Rs. 25,000 Costs for Delayed Compliance Since 2001.
September 10, 2015 Case Laws Central Excise AT

Assessees Can Reclaim Excess Duty if Discounts Lower Valuation Under Central Excise Rules.
September 10, 2015 Case Laws Central Excise AT

Cenvat Credit Allowed for Capital Goods in Yarn Export Case; Not Exclusively for Exempted Goods Use.
September 10, 2015 Case Laws Customs SC

Exemption Denied for Pig Bristles Import Under Notification 34/98-Cus; No Sales Tax Charged on Goods.
September 10, 2015 Case Laws Customs SC

Supreme Court Upholds CESTAT: Trademark Fees and Royalties Must Be Included in Customs Valuation of Imported Goods.
September 10, 2015 Case Laws Customs HC

Court Overturns Settlement Commission Order on Misclassification Penalty Due to Inadequate Consideration of Fact Suppression Implications.
September 10, 2015 Case Laws Customs HC

High Court Orders Release of Detained Canola Oil, Citing Violation of Article 14 by Food Authority.
September 10, 2015 Case Laws Customs AT

Customs broker's license revocation for smuggling Red Sanders deemed disproportionate; decision cannot be upheld.
September 10, 2015 Case Laws VAT and Sales Tax HC

Higher Tax Rate Due to Turnover Increase Sparks Natural Justice Violation Concerns; Department's Procedural Lapses Under Scrutiny.
September 10, 2015 Case Laws Companies Law SC

Winding-up Petition Filed: Respondent Allegedly Delays Debt Payment for 25 Years While Continuing Business Operations. Companies Law Implications.
September 10, 2015 Case Laws Indian Laws HC

Court Dismisses Petition on SARFAESI Notices; Highlights Misuse of Protections and Territorial Jurisdiction Issues in DRT Cases.
September 10, 2015 Case Laws Income Tax HC

Trustees Misappropriating Funds Leads to Section 12A Registration Cancellation; Section 11 Benefits Denied, but Cancellation Disputed.
September 10, 2015 Case Laws Income Tax AT

Assessing Officer's Error: Misclassification of Membership Fees and Unjustified Income Addition from Subscription Transfers.
September 10, 2015 Case Laws Income Tax AT

Logo Charges on Rubber Contraceptives Deemed Revenue Expenditure Due to Limited Use and Sales-Based Payment Structure.
September 10, 2015 Case Laws Income Tax AT

CIT Cannot Overrule AO's Judgment on Enquiry Conclusion u/s 263 of Income Tax Act.
September 10, 2015 Case Laws Income Tax AT

Advance Payments Not Taxable Until Contract Fulfillment: Income Tax Case Law Clarifies Timing for Assessment.
September 10, 2015 Case Laws Income Tax AT

Penalty Imposed for Non-Disclosure of Income u/ss 271(1)(c) and 2(22)(e) of Income Tax Act.
September 10, 2015 Case Laws Income Tax AT

Assessee Not Liable for TDS on Sugar Cane Transport; Section 194C of Income Tax Act Not Applicable.
September 10, 2015 Case Laws Income Tax AT

Penalty Waived u/s 272A(2)(k) for Late e-TDS Filing if Delay in Tax Payment is Justified.
September 10, 2015 Case Laws Income Tax AT

Taxpayer Cannot Claim Loss Carry Forward for Late Filing per Section 80, Despite Valid Reasons for Delay.
September 9, 2015 Case Laws Service Tax AT

Taxable Turnover Excludes Relatives' Turnover; Adjudicating Authority Must Issue Show Cause Notice First.
September 9, 2015 Case Laws Service Tax AT

Service tax calculation must be consistent; selecting the highest turnover from various sources is irrational and unfair.
September 9, 2015 Case Laws Service Tax HC

High Court Overrules CESTAT, Criticizes Failure to Grant Unconditional Stay as per Previous Order for Pre-deposit Waiver.
September 9, 2015 Case Laws Service Tax HC

High Court Dismisses Premature Petition on Goods Supply; No Response to SCN; Article 226 Intervention Unwarranted.
September 9, 2015 Case Laws Service Tax HC

Service Tax Exemption on Supervision Charges for Storage Services u/s 28-A of Madhya Pradesh Excise Act.
September 9, 2015 Case Laws Central Excise HC

High Court Rules Duty Remission Justified for Flood-Destroyed Goods Due to Department's Inaction After Notification.
September 9, 2015 Case Laws Central Excise HC

Court Rules No Interest or Penalties on Differential Duty for Goods Cleared Provisionally Without Formal Request.

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