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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 351 to 400 of 5427 Records

1 ....4 5 6 789 10 11 12........ 109

December 12, 2015 Case Laws Income Tax AT

Foreign Trips for Doctors Allowed as Business Expenses for Tax Purposes Despite Ethical Concerns.
December 12, 2015 Case Laws Income Tax AT

Machinery repair costs exceeding 20% of WDV shouldn't automatically be capitalized; no such rule exists.
December 12, 2015 Case Laws Income Tax AT

Taxpayer Fails to Overturn DVO's Valuation Report u/s 50C; Lacks Evidence to Dispute Capital Gains Tax.
December 12, 2015 Case Laws Income Tax AT

Trust Permitted to Use Later Year's Income for Earlier Charitable Expenditures Due to Accounting Practices.
December 12, 2015 Case Laws Service Tax AT

CENVAT Credit Denied for Services Preceding Output Service Start Date in 2008; Timing is Crucial for Eligibility.
December 12, 2015 Case Laws Central Excise SC

Supreme Court to Review Interest on Differential Duty Paid via Supplementary Invoices u/s 11AB.
December 12, 2015 Case Laws Central Excise HC

Court Finds No Basis for Demand in Gutka, Pan Masala Case; Machine Declaration Rules Not Violated.
December 12, 2015 Case Laws Central Excise HC

High Court Overturns Penalty on Three for Duty Evasion; Lack of Evidence Violated Rule 26, Central Excise Rules 2002.
December 12, 2015 Case Laws Central Excise AT

Court Overturns Demand for Acid Slurry Removal Due to Lack of Evidence and Reliance on Assumptions and Theoretical Calculations.
December 12, 2015 Case Laws Customs AT

SVB Accepts Invoice Price as Transaction Value; Customized Goods Exempt from Comparing Similar Imports Per OIO and Order.
December 12, 2015 Case Laws Customs AT

CHA License Revoked for Serious Offense: Lack of Authorization from Non-Existent Exporter and Due Diligence Failure.
December 12, 2015 Case Laws Customs AT

4% SAD refund via re-credit post-June 30, 2013, upheld; exemption rights can't be revoked by circulars.
December 11, 2015 Circulars Income Tax

CBDT Raises Monetary Thresholds for ITAT, High Court Appeals, and Supreme Court SLPs to Reduce Litigation Burden.
December 11, 2015 Case Laws Income Tax HC

High Court Clarifies Section 40(a)(ia): Disallowance Requires Actual Deduction Claim in Income Tax Computation.
December 11, 2015 Case Laws Income Tax HC

Software Export Expenses Deductible: Section 10A Allows Deduction as Part of Income from Export Activities.
December 11, 2015 Case Laws Income Tax HC

Unrealized Rent Not Taxable as Income from House Property if Uncollectible by Assessee.
December 11, 2015 Case Laws Income Tax AT

Understanding Speculation Losses in Share Transactions: Key Insights on Section 73 and Tax Implications for Businesses.
December 11, 2015 Case Laws Income Tax AT

Tax Loss Claim Approved After Section 139(5) Conditions Initially Unmet; Thorough Evaluation by AO and CIT(A) Ensues.
December 11, 2015 Case Laws Income Tax AT

Tax Dispute Over Depreciation: AO Misinterprets "180 Days" as "6 Months" for Asset Use Requirement.
December 11, 2015 Case Laws Income Tax AT

Self-made vouchers alone aren't grounds for disallowing expense claims; justification needed for disallowance.
December 11, 2015 Case Laws Income Tax AT

Income Tax Revision u/s 263 Challenged for Lack of Factual Basis and Insufficient Case Consideration.
December 11, 2015 Case Laws Income Tax AT

Assessee's Loan Misclassification as Trust Funds Fails; Penalty Imposed u/s 271D Due to Financial Statement Inconsistency.
December 11, 2015 Case Laws Service Tax AT

Service Tax Dispute: Liability May Lie Between Dealers, Not on Services to Retail Customers.
December 11, 2015 Case Laws Service Tax AT

Security Agency Services Face Extended Limitation for Unpaid Service Tax Due to Non-Payment Despite Awareness.
December 11, 2015 Case Laws Service Tax AT

Authority Correctly Classifies Employee Services as 'Business Support' and 'Management Consultancy' Categories.
December 11, 2015 Case Laws Service Tax AT

Refund Denied for CENVAT Credit Due to Name Mismatch on Remittance Certificates; Legal Provisions Questioned.
December 11, 2015 Case Laws Customs HC

Settlement Commission Can't Entertain Applications Involving 'Gold' u/s 127B; Orders Contravening This Are Invalid.
December 11, 2015 Case Laws Customs AT

Exemption Denied for Imported Wind Generator Parts; Components Eligible for Duty-Free Status Under Customs Rules.
December 11, 2015 Case Laws VAT and Sales Tax HC

Appellant's Goods Detained for Alleged Tax Evasion Due to Discrepancies in Rates and Amounts on Bills.
December 10, 2015 Case Laws Income Tax AT

Court Allows Set-Off of Derivative Trading Losses Against Interest and Dividend Income, Permitting Wider Tax Relief.
December 10, 2015 Case Laws Income Tax AT

Revenue Cannot Contradict Itself in Valid Demerger Case u/s 2(19AA) of Income Tax Act.
December 10, 2015 Case Laws Income Tax AT

AO's Reference to DVO Invalid u/s 55A(b)(ii) Due to Submitted Valuation Report by Assessee.
December 10, 2015 Case Laws Income Tax AT

Payments for Blasting Work Not Deducted at Source u/s 194C, Disallowance u/s 40(a)(ia) Applies.
December 10, 2015 Case Laws Income Tax AT

Only a jurisdictional Income Tax Officer can issue a notice for reopening assessments u/ss 124 and 147.
December 10, 2015 Case Laws Income Tax AT

Taxpayer Wins Appeal: Section 264 Allows CIT Jurisdiction Due to Unresolved Merits, No Appeal Pending with CIT(A).
December 10, 2015 Case Laws Income Tax AT

Donations are Allowable Expenditures for Book Profits Calculation under Income Tax Act Section 115JB.
December 10, 2015 Case Laws Service Tax HC

High Court Rules: Tax Recovery via Bank Account Freeze Requires Completion of Levy, Assessment u/s 87.
December 10, 2015 Case Laws Service Tax AT

Refund Claim Denial Over Filing Delay Unjustified; Circular No. 120/01/2010-S.T. Supports Quarterly Refunds for Exporters.
December 10, 2015 Case Laws Service Tax AT

Service Tax Demand on Franchise Charges for Technical Know-How Transfer Deemed Invalid Under Relevant Period Definition.
December 10, 2015 Case Laws Service Tax AT

Assessee's 67% abatement on construction services restored after reversing CENVAT Credit claim error.
December 10, 2015 Case Laws Service Tax AT

Cenvat credit on capital goods allowed even if not registered as service provider during receipt; includes construction installations.
December 10, 2015 Case Laws Customs AAR

AAR Rules Imported Parts Not Classified as Motor Vehicles or CKD Kits Under Tariff Heading 87.03 and Notification 12/2012.
December 10, 2015 Case Laws Customs AAR

Betel Nut Products Without Lime or Tobacco Classified Under Chapter 21, Not Chapter 8, Says AAR.
December 10, 2015 Case Laws Customs HC

High Court Upholds Ban on Alloy Steel Bars Not Meeting BIS Standards; Circular Not Ultra Vires Article 14.
December 10, 2015 Case Laws Customs HC

Indian Constitution Article 19(1)(g): Mere Suspicion Can't Threaten Business Freedom.
December 9, 2015 Case Laws Income Tax HC

Supreme Court's 1986 Ruling on Enhanced Compensation Applies Despite Income Tax Act Section 45(5) Changes.
December 9, 2015 Case Laws Income Tax AT

Website Registration Costs: Revenue vs. Capital Expenditure Based on Intent and Purpose, Not Just Long-Term Benefits.
December 9, 2015 Case Laws Income Tax AT

Partnership Firm Assessed as AOP Due to Non-Filing; Section 184(2) Not Mandatory, Assessed as 'Firm' Instead.
December 9, 2015 Case Laws Income Tax AT

CIT Cannot Revise Assessment u/s 263 Based on Subsequent Info if AO Lacked Original Cash Transaction Data.
December 9, 2015 Case Laws Income Tax AT

Unexplained Cash Credits Under IT Act Section 68: Assessee Fails to Prove Authenticity, Income Taxed as Unexplained Income.

1 ....4 5 6 789 10 11 12........ 109

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