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Highlights / Annotations / Catch Notes For September of 2015

Home Highlights September September 2015 Year 2015

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Showing 451 to 500 of 536 Records

1 ....6 7 8 91011

September 7, 2015 Case Laws Income Tax HC

High Court Overturns ITAT Decision, Allows Assessee to Raise Section 10A Benefits Claim Not Presented Earlier.
September 7, 2015 Case Laws Income Tax AT

Capital Gain: Market Value of Land and Building at Sale Shouldn't Depend on Historical Cost or Buyer's Intended Use.
September 7, 2015 Case Laws Income Tax AT

Section 40(a)(ia) Disallowance Not Eligible for Deduction Benefits u/s 10B of Income Tax Act.
September 7, 2015 Case Laws Income Tax AT

Charitable Trust's Depreciation Claim Denied, Previously Claimed as Income Application u/s 11 of Income Tax Act.
September 7, 2015 Case Laws Income Tax AT

Trust's Depreciation Claim Disallowed Due to Prior Income Application on Asset Purchase u/s 11.
September 7, 2015 Case Laws Income Tax AT

Depreciation Claim Allowed: Repair Materials Not Considered Scrap Value Under Asset Sale or Demolition.
September 7, 2015 Case Laws Income Tax AT

Spouse's UK Income Remitted to India Not Taxable for Assessee u/s 5(2); No Clubbing u/s 64.
September 5, 2015 Case Laws Service Tax AT

Revenue Must Initiate Proceedings to Confirm Amount; Refund Allowed Due to Lack of Show-Cause Notice Against Appellants.
September 5, 2015 Case Laws Service Tax AT

Petitioner Challenges Service Tax on Vanprashta Ashram Donations; Questions Classification Under Club or Association Service.
September 5, 2015 Case Laws Service Tax AT

Amway Distributor Misunderstands Role; No Service Tax Demand Due to Extended Limitation Period Misinterpretation.
September 5, 2015 Case Laws Central Excise SC

Printing Biri Wrappers Classified Under Item No. 4901.90, Attracting No Duty.
September 5, 2015 Case Laws Central Excise HC

Court Rules Sales Document Insufficient for SSI Exemption in Central Excise Case Involving Maharaja Brand Mixer-Grinders.
September 5, 2015 Case Laws Customs SC

Court Rules Duty Payment Based on Actual Crude Oil Received in Shore Tanks, Not Bills of Lading Quantity.
September 5, 2015 Case Laws Customs SC

Legal Debate Over Classification of Imported Goods: Are BTS 310 and BTS 320 Auto Analysers or Photometers?
September 5, 2015 Case Laws VAT and Sales Tax HC

Court Rejects Petitioners' Request: Can't Invalidate a Scheme and Seek Its Benefits Simultaneously.
September 5, 2015 Case Laws Indian Laws HC

Landlords Win Case: Tenants Convicted u/s 138 of Negotiable Instruments Act for Bounced Rent Cheques.
September 5, 2015 Case Laws Income Tax HC

High Court Rules Section 14A Inapplicable When No Exempt Income Earned or Received in Relevant Year.
September 5, 2015 Case Laws Income Tax HC

Court Clarifies Section 68: Unexplained Income Can't Be Classified as Business Income for Set-Off Purposes.
September 5, 2015 Case Laws Income Tax HC

High Court Questions Legality of Reopening Assessment for Non-Deduction of TDS u/ss 147 and 148 of Income Tax Act.
September 5, 2015 Case Laws Income Tax AT

Expenses for Egypt Tour Initially Disallowed by Assessing Officer, Later Permitted Despite Timing Discrepancy.
September 5, 2015 Case Laws Income Tax AT

Section 263: Commissioner can't demand a second probe unless the initial order harms Revenue's interests due to errors.
September 5, 2015 Case Laws Income Tax AT

Leasehold and Unclassified Land Amortization Follows ICAI Standards 10 and 6, Complies with Companies Act and Section 115JB MAT Rules.
September 5, 2015 Case Laws Income Tax AT

Expenditure Disallowance Upheld Due to Lack of Evidence for "Additional Discount/Rate Difference" Claim; No Bad Debt Allowance Given.
September 5, 2015 Case Laws Income Tax AT

Section 10A Income Tax Exemption: Exclude Telecommunication Charges from Profit & Loss, Reducing Export & Total Turnover Equally.
September 4, 2015 Case Laws Service Tax AT

Cenvat Credit Applies to Vehicle Inspection and MS Plate Services at RTO, Even if Outside Manufacturing Area.
September 4, 2015 Case Laws Service Tax AT

Job Work in Iron & Steel Fabrication Not Classified as 'Manpower Supply' for Service Tax Purposes.
September 4, 2015 Case Laws Service Tax AT

Court Grants Partial Stay in Cenvat Credit Dispute Over Handwritten Invoice Serial Numbers; Pre-printed Requirement Emphasized.
September 4, 2015 Case Laws Central Excise AT

Appellant Granted Duty Remission Due to Uncontrollable Auto-Combustion Accident; Supported by Central Excise Case Laws.
September 4, 2015 Case Laws Customs HC

Amended petition replaces original case; respondent should challenge Show Cause Notice separately for clarity and fairness.
September 4, 2015 Case Laws Customs AT

Recovery of Demurrage Charges: Commissioner (Appeals) Confirms Enforcement Through Bond by Right Holder.
September 4, 2015 Case Laws Customs AT

Refund Denied: Exemption Claim Too Late, Goods Misclassified, No Challenge to Assessment Under Notification No. 56/2008-Cus.
September 4, 2015 Case Laws VAT and Sales Tax HC

Court Quashes Tax Order Due to Seller's Registration Cancellation; Insufficient Reasons Given by Assessing Officer.
September 4, 2015 Case Laws Income Tax AT

Depreciation Claims Denied on Exempt Income Assets u/s 32 and Section 11 of Income Tax Act.
September 4, 2015 Case Laws Income Tax AT

Non-Deduction of TDS u/s 194H Not a Violation if Payees Paid Taxes, No Assessee Liability.
September 4, 2015 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) wrongly upheld addition u/s 41(1) despite Department's acceptance of balances.
September 4, 2015 Case Laws Income Tax AT

Interest Income Exempt from Taxation u/s 12AA; No Tax Deduction at Source Required for Bank Assessee.
September 4, 2015 Case Laws Income Tax AT

AO to Re-evaluate Penalty u/s 272A(2)(k) Due to Delayed PAN Submission by Deductees, Affecting TDS Filing.
September 4, 2015 Case Laws Income Tax AT

Operating Profit Calculation: Bad Debts and Non-Recoverable Advances Treated as Operating Costs under Tax Rules.
September 3, 2015 Case Laws Service Tax AT

Appellant's Mid-Day Meal Prep Exempt from "Outdoor Caterer" Service Tax Classification.
September 3, 2015 Case Laws Service Tax AT

Appellant Cleared of Service Tax Non-Payment; Consultant Found Guilty of Fraud, Penalty Waived u/s 78.
September 3, 2015 Case Laws Service Tax AT

Court Overturns Order on Reverse Charge: No Interest or Penalties Due as Duty Paid, Credit Admissible.
September 3, 2015 Case Laws Service Tax AT

Grinding Rock Phosphate Excluded from Cargo Handling Services; Extended Service Tax Period Not Applicable.
September 3, 2015 Case Laws Central Excise SC

Tribunal Rules Metal-Backed Advertisement Danglers Are Printed Products of Printing Industry.
September 3, 2015 Case Laws Central Excise HC

Fly Ash Brick Classified as Manufactured Good in India Due to Production and Market Value.
September 3, 2015 Case Laws Central Excise HC

Fly ash ruled non-manufactured, exempt from excise duty under tax law. No excise duty applicable.
September 3, 2015 Case Laws Central Excise HC

Court Affirms Assessee's Right to CENVAT Credit on Capital Goods for Job-Worked Manufacturing.
September 3, 2015 Case Laws Customs HC

Court Rules Date of Dispatch as Notice Date u/s 110(2) in Goods Confiscation Case.
September 3, 2015 Case Laws Customs HC

Authorized Courier's Dual Role: Act for Consignor & Consignee on Duty-Free Gifts, Bearing Consequences Per Regulations & Bond.
September 3, 2015 Case Laws Customs HC

High Court Upholds Decision: Export Attempt of Non-Conforming Basmati Rice Exceeds Permissible Limits, Violates DGFT Notification.
September 3, 2015 Case Laws VAT and Sales Tax HC

High Court Orders Re-adjudication of Tax Assessment Due to Unexplained 10% Increase in Turnover and Tax Liability.

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