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Highlights / Annotations / Catch Notes For September of 2015

Home Highlights September September 2015 Year 2015

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Showing 401 to 450 of 536 Records

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September 9, 2015 Case Laws Central Excise HC

High Court rules against assessee: Cenvat Credit disallowed on duty paid for captively consumed exempted tractor parts.
September 9, 2015 Case Laws Customs HC

Court Quashes Anti-Dumping Duty on USB Drives; Natural Justice Principles Violated by Designated Authority's Investigation.
September 9, 2015 Case Laws Customs HC

High Court Rules Education Cess Exempt on Imported Goods if Customs Duty is Waived for Assessee.
September 9, 2015 Case Laws VAT and Sales Tax HC

Roadside Check Officers Can't Determine Item Nature or Tax Rate u/s 51 of the Act.
September 9, 2015 Case Laws Income Tax HC

Debtor Must Promptly Object to Recovery Notice u/r 2 to Avoid Delays and Potential Buyer Withdrawal.
September 9, 2015 Case Laws Income Tax HC

High Court Rules Timely Investment in REC Bonds Valid for Section 54EC Deduction Without Unreasonable Delay.
September 9, 2015 Case Laws Income Tax HC

Court Overturns Writ Petition Approval; Bona Fides of Petitioner in Dues Recovery Case Could Not Be Verified.
September 9, 2015 Case Laws Income Tax HC

Section 68 requires assessing donor's capacity when subscribing to RIB Bonds, not at maturity.
September 9, 2015 Case Laws Income Tax HC

High Court Upholds Assessment u/s 144; Rejects Taxpayer's Claim of Mistaken Section 143(3) Filing.
September 9, 2015 Case Laws Income Tax AT

Section 68 Gifts Upheld: Assessees Fail to Meet Initial Proof Burden Under the Act.
September 9, 2015 Case Laws Income Tax AT

No Tax Deduction on Commission Payments if Last Year's Turnover is Under Rs. 40 Lakh: Section 194H Explained.
September 9, 2015 Case Laws Income Tax AT

Disallowance of Service Tax u/s 43B: Liability Not Arisen for Billed but Unreceived Tax Amounts.
September 9, 2015 Case Laws Income Tax AT

Mutuality Principle Not Applicable: Assessee's Interest Received from Non-Member Financial Institutions as Third Parties.
September 9, 2015 Case Laws Income Tax AT

Trustee's Car Purchase Under Scrutiny: Section 11 Tax Exemption Challenged Due to Personal Benefit Concerns.
September 9, 2015 Case Laws Income Tax AT

Eligibility for Exemption u/s 54F Hinges on Allotment Date in Self-Financing Housing Schemes.
September 9, 2015 Case Laws Income Tax AT

Section 14A Disallowance: Rule 8D Applies to Shares Held as Stock-in-Trade, Not Just Investments.
September 9, 2015 Case Laws Income Tax AT

Section 80E Exemption: Tax Deduction for Business Profits from Taxable Securities Transactions Under MAT, Subject to Section 88E Conditions.
September 8, 2015 Case Laws VAT and Sales Tax SC

Unified Policy Enforcement: Departments Must Implement Singular Policy; Excise Delays Don't Affect Eligible Concessions.
September 8, 2015 Case Laws Service Tax AT

CENVAT Credit Denial Challenged: Supplementary Invoices Insufficient for Alleging Suppression of Facts by Appellant.
September 8, 2015 Case Laws Service Tax HC

Court Finds Order Exceeded Show Cause Notice Scope, Grants Total Waiver Based on Strong Prima Facie Case.
September 8, 2015 Case Laws Service Tax HC

Court Denies Request for Condonation of Delay Due to Petitioner's Lack of Diligence in Filing Appeal on Time.
September 8, 2015 Case Laws Service Tax SC

Dispute Over Service Tax Refund: Manufacturer vs. Merchant Exporter; Department Cannot Retain Tax Illegally.
September 8, 2015 Case Laws Service Tax SC

Supreme Court Upholds Tribunal's Decision: Sports Event Sponsorships Are Exempt from Taxable Service.
September 8, 2015 Case Laws Central Excise SC

Tribunal's Initial Decision Overturned; Demand Against Respondents for Clandestine Manufacturing and Removal of Goods Confirmed.
September 8, 2015 Case Laws Central Excise SC

Court Overrules Duty Levy on Walk-In Coolers; Assessee's Actions Deemed Bona Fide, Demand Set Aside Due to Limitation.
September 8, 2015 Case Laws Central Excise SC

Excise Duty Calculation Excludes Transportation and Insurance Costs Under Assessee-Obtained Policy for Purchaser's Goods.
September 8, 2015 Case Laws Central Excise HC

No penalties if doubt exists without willful misstatement or suppression; penalties apply only if conditions are met.
September 8, 2015 Case Laws Customs SC

Customs Cannot Reopen Valuation Cases for Australian Imports Without Initial Objections on Country of Origin Mis-declaration.
September 8, 2015 Case Laws Customs SC

Supreme Court upholds tribunal's classification of Ghana Teak rough square logs under Heading 44.03.
September 8, 2015 Case Laws VAT and Sales Tax HC

High Court rules lack of Official Gazette publication does not impact effectiveness of already operational notifications.
September 8, 2015 Case Laws VAT and Sales Tax HC

Supreme Court: Sun-Dried and Fire-Burnt Bricks are Distinct but Taxed Alike Under Entry 32 of Schedule I & VII.
September 8, 2015 Case Laws VAT and Sales Tax HC

High Court rules penalty u/s 37(6) of Haryana General Sales Tax Act unjustified for technical defect, no tax evasion.
September 8, 2015 Case Laws VAT and Sales Tax HC

High Court Affirms Tax Exemption Validity Despite Non-Submission of C-Form; Exemption Cannot Be Revoked Once Granted.
September 8, 2015 Case Laws FEMA HC

Court Stresses Delay Condonation Requests Shouldn't Be Routinely Granted; Protects Opposing Party's Vested Rights.
September 8, 2015 Case Laws Income Tax HC

Court Rules Business Loss Claim Invalid; Deposit Not Revenue in Nature; Fraudulent Cylinder Hire Charges Excluded.
September 8, 2015 Case Laws Income Tax HC

High Court Rules Notice u/s 263 Invalid After Original Order Merged with Later Order u/s 154.
September 8, 2015 Case Laws Income Tax HC

High Court Rules Section 80IA Relief Applies to New 650 TPK Kiln Without Needing a Separate New Undertaking.
September 8, 2015 Case Laws Income Tax HC

Court Rules Dealer Incentives Not Subject to TDS; No Disallowance u/s 40(a)(ia) for Foreign Trips.
September 8, 2015 Case Laws Income Tax AT

Assessing Officer Misinterprets Section 2(22)(e) of Income Tax Act: Inter Corporate Deposits Aren't Loans or Advances.
September 8, 2015 Case Laws Income Tax AT

Assessee firm must pay capital gains tax on asset transfer to retiring partner u/s 45(4), even if reconstituted.
September 7, 2015 Case Laws Customs AT

License Fees Must Be Included in Customs Value for Oracle Software Imports, Affecting Tax Assessments.
September 7, 2015 Case Laws Service Tax AT

Export Service Tax Rebate Claim Valid Even Without Invoice Specificity, Per Notification No. 11/2005, With Proper Documentation.
September 7, 2015 Case Laws Central Excise SC

CESTAT Rules Free Samples for Physicians Should Be Valued Based on Production Cost.
September 7, 2015 Case Laws VAT and Sales Tax HC

Court Rules Assessee Not Liable for ST-2 Discrepancies in DVAT Sales; Fault Lies with Purchasing Dealer.
September 7, 2015 Case Laws Service Tax AT

SSI Exemption Denied for Services Provided as Agents for Banks; Rs. 10 Lakhs Benefit Not Applicable.
September 7, 2015 Case Laws Service Tax AT

Refund Limitation Period Starts from Adjudication Order Date, Not Deposit Date.
September 7, 2015 Case Laws Central Excise AT

Repair Work on Compressor Deemed Non-Manufacturing, Alters Tax Obligations Under Central Excise Regulations.
September 7, 2015 Case Laws Central Excise AT

Court Remands Case for Further Review on Marketability of Battery Management Systems and Components Under Job Work Basis.
September 7, 2015 Case Laws Central Excise AT

Penalty and Interest u/ss 11AC and 11AB Set Aside Due to Revenue Neutrality in Central Excise Case.
September 7, 2015 Case Laws VAT and Sales Tax HC

Court Rules Lower Quality Paper Ineligible for Handmade Paper Tax Exemption, Impacting Tax Benefits.

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