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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4251 to 4300 of 5427 Records

1 ....82 83 84 858687 88 89 90........ 109

April 10, 2015 Case Laws Income Tax AT

Urban Cooperative Banks Must Deduct TDS on Interest Over Rs. 10,000 per Section 194A or Face Disallowance.
April 10, 2015 Case Laws Income Tax AT

Assessee's Explanation for Property Investments Accepted; Income Not Added Due to Irregular Statement Timings and Client Code Changes.
April 10, 2015 Case Laws Income Tax HC

Trust's Tax Exemption Upheld: Trustee Payments for Services Allowed u/s 11, Not Violating Section 13(1)(c.
April 10, 2015 Case Laws Income Tax HC

Warranty Provisions Recognized as Contingent Liabilities Due to Current Obligations from Past Events, Allowing Deductions.
April 10, 2015 Case Laws Income Tax HC

Court Rules Directors Not Liable for Tax u/s 179; No Evidence Tax Unrecoverable from Company Itself.
April 10, 2015 Case Laws Income Tax AT

Compensation for giving up the right to sue is a non-taxable capital receipt, not linked to non-compete deals.
April 9, 2015 Case Laws Service Tax HC

Court Rules Commissioner Cannot Condon Delays Beyond Statutory Limit in Service Tax Case with 1085-Day Delay.
April 9, 2015 Case Laws Service Tax AT

Software Sale with Advice and Consultancy: Not Taxable as Commercial Coaching or Training, Preliminary Assessment Favors Assessee.
April 9, 2015 Case Laws Service Tax AT

Court Rules Outstanding Balances Not Automatically Linked to Taxable Services; Prima Facie Case Favors Assessee.
April 9, 2015 Case Laws Service Tax AT

Converting Black Bars to Bright Bars is Manufacturing, Not Service Taxable, Even if Excise Duty Exempt.
April 9, 2015 Case Laws Central Excise AT

Court Stays Duty Demand on Written-Off Goods in 100% Export Oriented Unit Case; Duty Not Applicable.
April 9, 2015 Case Laws Central Excise AT

Clarification on SSI Exemption: Exclude Loan Licensee Clearances in Turnover for P&P Medicines Under Central Excise Rules.
April 9, 2015 Case Laws Central Excise AT

Denial of SSI Exemption for Logo Use on Traded Goods Deemed Unreasonable by Lower Authorities.
April 9, 2015 Case Laws Central Excise AT

Entities Can't Claim Both Modvat Credit and Depreciation Under Income Tax Act, Even with Revised Returns Filed.
April 9, 2015 Case Laws VAT and Sales Tax HC

Purchasing Dealer's Input Tax Credit Denied if Seller Fails to Pay Tax; Dealer Liable for Payment.
April 9, 2015 Case Laws Income Tax HC

High Court Clarifies Income Tax Act: Income Exempted u/s 10(33) Cannot Be Considered u/s 11.
April 9, 2015 Case Laws Income Tax HC

Reopening of tax assessment invalid if done without Chief Commissioner or Commissioner sanction as per Section 151(1).
April 9, 2015 Case Laws Income Tax HC

High Court Overturns Income Tax Commissioner's Rejection of Registration Due to Lack of Concrete Evidence u/s 12AA(3.
April 9, 2015 Case Laws Income Tax HC

Section 44BB(2) Clarifies Inclusion of Foreign Mobilization Advances in Taxable Amount for 3D Seismic Data Acquisition.
April 9, 2015 Case Laws Income Tax HC

Section 10A Tax Benefits Apply to Existing Businesses Converted into STPI Units, Even with Old Equipment.
April 9, 2015 Case Laws Income Tax AT

Developer Obligations Key to Asset Transfer in Development Agreements: Section 2(47)(v) of Income Tax Act Explained.
April 9, 2015 Case Laws Income Tax AT

Owner Entitled to Depreciation on Leased Trucks u/s 32 of Income Tax Act for Business Use.
April 8, 2015 Case Laws Service Tax HC

Court Rules Cord Blood Bank Service Exemption Applies Prospectively, Not Retrospectively, Regarding Stem Cell Preservation Services.
April 8, 2015 Case Laws Service Tax HC

Court Declines to Intervene in CENVAT Credit Show Cause Notice Case, Directs Issue to Appellate Tribunal.
April 8, 2015 Case Laws Service Tax HC

Court Denies CENVAT Credit for Catering, Photography, Tent Services as Non-Input for Coaching Services.
April 8, 2015 Case Laws Central Excise AT

Court Questions MRP Levy on Imported Auto Parts u/s 4A of Central Excise Act; Initial Ruling Unfavorable to Appellant.
April 8, 2015 Case Laws Customs AT

Refund Denied in Customs Case Due to Lack of Evidence Against Unjust Enrichment Claim; Inference by Cost Accountant Insufficient.
April 8, 2015 Case Laws VAT and Sales Tax HC

Court Rules Haryana Can't Levy VAT on SIM Activation; Refund to Service Tax Department Ordered Under Article 265.
April 8, 2015 Case Laws VAT and Sales Tax HC

Railway Honeycomb Partition Frames Classified Under Entry No.76 for VAT and Sales Tax Purposes Under KVAT Act.
April 8, 2015 Case Laws Income Tax HC

Understanding "Residing" in Section 10(26) of Income Tax Act: Tax Exemption for Scheduled Tribes and Compliance Needs.
April 8, 2015 Case Laws Income Tax HC

Section 69: Deemed Income for Hindu Undivided Families with Insufficient Explanation, No Need for Further Investigation.
April 8, 2015 Case Laws Income Tax HC

High Court Rules Tax Status of Recipients Irrelevant in Deductibility of Commissions u/s 40A(2)(b.
April 8, 2015 Case Laws Income Tax HC

High Court Rules AO Cannot Disallow Partner's Salary u/s 40A(2)(b) as Excessive Without Justification.
April 8, 2015 Case Laws Income Tax HC

High Court Rules CIT Cannot Invoke Section 263; Case Remanded for Assessing Authority to Determine Income Nature.
April 8, 2015 Case Laws Income Tax HC

High Court Orders CIT to Reassess Trust's Section 12AA Registration Amid Pending Dissolution Clause Amendment Before Charity Commissioner.
April 8, 2015 Case Laws Income Tax AT

Beneficiaries Not an AOP: No Common Investment Purpose in Trust Mezzanine Funds.
April 8, 2015 Case Laws Income Tax AT

Unexplained Cash Credit u/s 68: Scrip Trades at 50x Face Value, Suggests Possible Price Manipulation and Paper Company Concerns.
April 8, 2015 Case Laws Income Tax AT

TDS on Channel Placement Charges: Dubbing Services Payments Subject to Section 194C, Not 194J of Income Tax Act.
April 7, 2015 Case Laws Service Tax HC

Cenvat Credit Granted for Service Tax on Access Deficit Charges as Input Service for BSNL Customers' Output Services.
April 7, 2015 Case Laws Service Tax AT

Authority Criticizes Unpaid Service Tax on Foreign Travel Expenses but Fails to Specify Taxable Service Involved.
April 7, 2015 Case Laws Service Tax AT

Adjudicating Authority's Failure to Consider Undermines Trust, Costs Imposed for Irresponsible Quasi-Judicial Conduct.
April 7, 2015 Case Laws Central Excise HC

Signages at Petrol Stations Deemed Movable, Rendering Circular Inapplicable in Excisability Review.
April 7, 2015 Case Laws Central Excise HC

High Court Rules Tribunal Cannot Issue Order Based on Unsupported Counsel Statement Regarding Amortized Cost Inclusion.
April 7, 2015 Case Laws Central Excise AT

Common Control Not Enough for Clubbing Clearances under SSI Exemption; No Financial Flow Found Between Units.
April 7, 2015 Case Laws Central Excise AT

Modular Furniture Classification: Not "Other Furniture or Parts" Under Chapter 9403 of Central Excise Tariff Act, 1985.
April 7, 2015 Case Laws Customs SC

Supreme Court Allows EOU in Bhimli to Claim Exemption for Goods Exported via Chennai Unit.
April 7, 2015 Case Laws Customs HC

Supplier and Buyer Caught Underreporting Goods in Bill of Lading; Risk Customs Confiscation for Misleading Authorities.
April 7, 2015 Case Laws Customs HC

Misdeclaration of Goods: Components Labeled as Complete Hot Mix Plant Leads to Penalties.
April 7, 2015 Case Laws VAT and Sales Tax SC

Poultry Farmers Eligible for Tax Exemption on Imported or Inter-State Chicks and Chickens Despite Lack of Specificity.
April 7, 2015 Case Laws VAT and Sales Tax HC

Court Rules Tax Department Must Prove Reclassification of Stationary Items Like Carbon Paper and Ink.

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