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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4601 to 4650 of 5427 Records

1 ....89 90 91 929394 95 96 97........ 109

March 14, 2015 Case Laws Income Tax AT

Business Transfer Not Taxable u/s 28(va) of Income Tax Act: Capital Gains Classification Upheld.
March 14, 2015 Case Laws Income Tax AT

Goodwill Transfer Not Taxable Under Income Tax Act Section 28(va), Classified as Capital Gains for Tax Purposes.
March 14, 2015 Case Laws Income Tax AT

AO's Disallowance u/s 14A Overturned by CIT(A) Due to Lack of Connection Between Income and Expenditure.
March 14, 2015 Case Laws Income Tax AT

Low Profit Alone Doesn't Warrant Trading Account Adjustments if Books Are Maintained and Accepted by Authorities.
March 13, 2015 Case Laws Service Tax AT

Stay Granted Due to Contradiction in Event Management Services Case; Waiver of Pre-Deposit Approved.
March 13, 2015 Case Laws Service Tax HC

Tribunal Confirms Jurisdiction to Hear Appeal on Rebate Claims Under Finance Act, 1994; Appeal to Be Resolved on Merits.
March 13, 2015 Case Laws Service Tax HC

Tribunal Issues Ex Parte Order for Pre-Deposit After Multiple Adjournment Requests, Case Restored for Reconsideration.
March 13, 2015 Case Laws Service Tax HC

High Court Denies Relief in Service Tax Case Despite Tribunal's Oversight on Wilful Misrepresentation Argument. Amount Contested is 33%.
March 13, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed for Pest Control Services in Manufacturing Operations; Integral to Business Activities.
March 13, 2015 Case Laws Central Excise AT

Commissioner Applies Rule 13(1) Penalty; No Explanation Given for Rejection of Appellant's Case for Reduction.
March 13, 2015 Case Laws VAT and Sales Tax HC

Court Rules Post-Payment Discounts on Vehicle Sales Must Be Included in Turnover for Tax Calculation.
March 13, 2015 Case Laws VAT and Sales Tax HC

Court affirms no distinction between edible and inedible starch in Entry 118 due to legislative silence.
March 13, 2015 Case Laws VAT and Sales Tax HC

Coconut Oil Taxed at 4% Instead of 12.5% Due to Classification Change by Revisionist Manufacturer.
March 13, 2015 Case Laws VAT and Sales Tax HC

High Court Rules Portable Electronic Ticketing Machines Not Classified as IT Products, Ineligible for 4% Tax Rate.
March 13, 2015 Case Laws Income Tax HC

Assessing Officer's oversight on unexplained credit u/s 68 criticized; CIT(A) faulted for inadequate resolution.
March 13, 2015 Case Laws Income Tax HC

Tribunal Dismisses Assessing Officer's Use of Section 55(2)(a) for 1996-97; Provision Enacted in 1998-99.
March 13, 2015 Case Laws Income Tax HC

Tribunal Misreads Non-Compete Agreement: Classifies Payment as Salary Despite No Employer-Employee Relationship with Foreign Company.
March 13, 2015 Case Laws Income Tax HC

Tribunal Validates Use of State PWD Rates for Construction Costs Due to Lack of CPWD Mandate.
March 13, 2015 Case Laws Income Tax HC

Revenue Recognition Guidance Note AS-7 Not Basis for Additions; Focus on Claim Reasonableness Instead.
March 13, 2015 Case Laws Income Tax AT

Determining Land Conversion from Capital Asset to Stock-in-Trade Requires Contextual Analysis Beyond Accounting Entries.
March 13, 2015 Case Laws Income Tax AT

CIT(A) removes Section 68 addition for unaccounted cash deposits; no basis for protective addition against assessee.
March 12, 2015 Notifications DGFT

DGFT Simplifies Trade: Only Three Documents Required for Import and Export of Goods Starting April 2015.
March 12, 2015 Case Laws Service Tax HC

High Court Rules IRCTC/Railways Catering Services and Premises Rental as Taxable, Not Just Passenger Amenities.
March 12, 2015 Case Laws Central Excise AT

Revenue Disputes Predeposit Waiver: Applicant Fails to Show Prima Facie Case Due to Low Transaction Value with Dealer.
March 12, 2015 Case Laws Central Excise AT

Cenvat Credit Granted: Repairing and Reconditioning Processes Qualify for Input Credit on Rubber Conveyor Belts.
March 12, 2015 Case Laws VAT and Sales Tax HC

Court Orders Revenue Dept to Return Illegally Collected Cheques; No Assessment Order Issued; Future Lawful Actions Allowed.
March 12, 2015 Circulars FEMA

Macau and Hong Kong Citizens Banned from Acquiring Property in India under FEMA Circular.
March 12, 2015 Case Laws Income Tax SC

Income Tax Officer Not Required to Assume Commission Payments Are Solely for Business Purposes Based on Agreements.
March 12, 2015 Case Laws Income Tax AT

Reassessment Defective: Missing Notice u/s 143(2) Invalidates Jurisdiction; Section 292BB Deeming Fiction Inapplicable.
March 12, 2015 Case Laws Income Tax AT

Assessee Cleared of Bogus Share Application Accusations; Documentation Proves Allotment of Shares Legitimate, No Extra Tax Levied.
March 12, 2015 Case Laws Income Tax AT

Recompute Section 80IB Deduction if Section 40A(3) Disallowance Affects Profit of Eligible Projects.
March 12, 2015 Case Laws Income Tax AT

ONGC Challenged on Section 148 Notice: Commissioner of Income Tax (Appeals) Erred on Limitation Period Decision.
March 11, 2015 Case Laws Service Tax HC

High Court Permits Cenvat Credit on Outdoor Catering Services u/r 2(l) of Cenvat Credit Rules, 2004.
March 11, 2015 Case Laws Service Tax AT

Cenvat Credit Refunds: Relevant Date Calculation for Service Providers and Receivers u/r 5 Explained.
March 11, 2015 Circulars Companies Law

Employee Loans Exempt from Companies Act 2013 Section 186; Directors Covered by Section 185 Instead.
March 11, 2015 Case Laws VAT and Sales Tax HC

Firm Must Pay Tax in Maharashtra for Sales With Goods Procured Outside the State.
March 11, 2015 Case Laws Income Tax HC

Business Losses Can't Offset Betting Income; Section 58(4) of Income Tax Act Not Applicable.
March 11, 2015 Case Laws Income Tax HC

High Court Rules Audit Report Filing u/s 271B Directory, Not Mandatory; Penalty Waived for Unintentional Delay.
March 11, 2015 Case Laws Income Tax AT

Loan Processing Fee Deemed Capital; Depreciation Allowed by Adding Fee to Asset Cost, Says AO Order.
March 11, 2015 Case Laws Income Tax AT

Section 80-IA Deduction: No Need to Offset Unabsorbed Depreciation Against Other Income Heads Under Chapters IV-C and IV-F.
March 11, 2015 Case Laws Income Tax AT

Payments for Non-Use of Property Not Classified as "Rent" u/s 194-I of Income Tax Act for TDS Purposes.
March 11, 2015 Case Laws Income Tax AT

Assessee Fails to Justify Unexplained Credits in FDR; Authorities Confirm Addition u/s 153 Proceedings.
March 11, 2015 Case Laws Income Tax AT

Court Allows Depreciation on Intangible Assets' Written Down Value, Including Customer Base and Patents.
March 11, 2015 Case Laws Income Tax AT

Assessment Order Canceled: Based on Legally Void Notice u/s 158BC with Section 144 of Income-tax Act.
March 10, 2015 Case Laws Service Tax AT

Border-Fencing Construction on Indo-Bangladesh Border Exempt from Service Tax Under Erection, Commissioning, or Installation Services Category.
March 10, 2015 Case Laws Customs AT

Refund Denied: SAD Claim Filed Late; One-Year Period Starts from Provisional Assessment Finalization Date.
March 10, 2015 Case Laws VAT and Sales Tax HC

High Court Upholds Tribunal's Decision to Overturn Penalty for Unnecessary Harassment Under DVAT.
March 10, 2015 Case Laws VAT and Sales Tax HC

Purchasing Dealer Must File Suit or Invoke Arbitration if Form-C Not Forwarded to Selling Dealer.
March 10, 2015 Case Laws Income Tax HC

Jewelry gifts during marriage should not be assumed as undisclosed income; brides aren't expected to provide purchase evidence.
March 10, 2015 Case Laws Income Tax HC

Court Unlikely to Intervene in Income Tax Department Restructuring Unless Process Lacks Rationality or Balance.

1 ....89 90 91 929394 95 96 97........ 109

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H: Taxpayer Wins Challenge to Input Tax Credit Denial, Court Orders Compr...

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H: High Court Rules Physical Tax Invoice Essential for Goods Transport Un...

H: Renting Property to Social Justice Department for Girls' Hostel Qualif...

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