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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4851 to 4900 of 5427 Records

1 ....94 95 96 979899 100 101 102........ 109

February 19, 2015 Case Laws Income Tax AT

Income from Services Not Taxable in India Due to No Permanent Establishment Under India-Greece Tax Treaty Article 3.
February 19, 2015 Case Laws Income Tax HC

Depreciation Claim Option u/r 5(1A) Clarified: No Separate Procedure Needed When Filing Returns Per Section 139(1.
February 19, 2015 Case Laws Income Tax HC

High Court Rules Sikkim State Income-tax Manual Repealed; Invalidates Assessments from 1996-97 to 2004-05.
February 19, 2015 Case Laws Income Tax HC

Gas Supply Deal: No TDS on Transmission Charges u/ss 194C or 194J of Income Tax Act.
February 19, 2015 Case Laws Income Tax HC

Court Considers Firm's Use of Name and Location to Determine Partnership Status Without Formal Deed.
February 19, 2015 Case Laws Income Tax HC

Section 154 Rectification Not Applicable to Debatable Issues; No Interest Entitlement u/s 214 for Assessee.
February 19, 2015 Case Laws Income Tax HC

Assessments moved from Patiala to Ghaziabad u/s 127 for consistency with other related parties' assessments.
February 19, 2015 Case Laws Income Tax HC

New Commercial Vehicles Acquired in 2009 Eligible for 50% Accelerated Depreciation; No Article 14 Violation Found.
February 19, 2015 Case Laws Income Tax HC

High Court: Assessing Officer Can't Disallow u/s 14A & Rule 8D Without Specific Evidence or Reasoning.
February 19, 2015 Case Laws Income Tax HC

Section 10A Tax Benefit Granted for Software Tech Park Units, Customs Bonding Not Required for Exemption Eligibility.
February 19, 2015 Case Laws Income Tax HC

High Court Overturns Tribunal's Exemption Decision for Assessee u/s 10B Due to Lack of Approval.
February 19, 2015 Case Laws Income Tax HC

Society's Tax Exemption Denied u/s 10(23C)(vi) for Missing Clause on Fund Use Upon Dissolution; Issue Curable.
February 19, 2015 Case Laws Income Tax HC

Petitioner Challenges Validity of Section 133A Survey; Must Address Concerns During Assessment Proceedings.
February 19, 2015 Case Laws Income Tax AT

Sale of Reversionary Rights or TDR: Use Stamp Valuation Authority's Value for Long-Term Capital Gains Calculation.
February 19, 2015 Case Laws Income Tax AT

Assessing Officer Erred by Referring Case to TPO Post-Conclusion of Assessment Proceedings u/s 143.
February 18, 2015 Case Laws Service Tax AT

Agent's Profit Guarantee Misinterpreted as 'Royalty' in IP Services; Demand Set Aside.
February 18, 2015 Case Laws Service Tax AT

Board Circular Prompts Reevaluation of One-Year Deadline for Export Refund Applications Within Quarter's End.
February 18, 2015 Case Laws Central Excise AT

Cylinder Rental and Repair Charges Excluded from Assessable Value of Sold Gases for Taxation Purposes.
February 18, 2015 Case Laws Central Excise AT

Appellant Barred from Using Additional Excise Duty Credit for Basic Excise Duty Payments Under Tax Regulations.
February 18, 2015 Case Laws Central Excise AT

Incorrect AED Credit Use in 2003: Interest Liability u/s 11AB Applies from Following Month Until Repayment.
February 18, 2015 Case Laws Central Excise AT

CENVAT Credit Denial Overturned: Supplier Identity and Address Verification Deemed Sufficient by Higher Authority.
February 18, 2015 Case Laws Customs AT

Lump sum trademark fee and royalty for technical know-how excluded from goods valuation; no specific raw material source required.
February 18, 2015 Case Laws Customs AT

Casino Vessel Lacks Goa License, Unable to Operate as Intended; Case Favors Assessee Due to Non-Usage.
February 18, 2015 Case Laws VAT and Sales Tax HC

Sales Tax Applies to Trademark Usage Rights Transfers, Per Case Law and VAT Regulations.
February 18, 2015 Case Laws Companies Law SC

Company's Share Transfer Restrictions Remain Enforceable Despite Non-Alignment with Section 3(1)(iii) Clause (d) Amendments.
February 18, 2015 Case Laws Income Tax HC

High Court rules cinecasting/distribution of movies not covered by Income Tax Act's Section 194C for tax deduction at source.
February 18, 2015 Case Laws Income Tax HC

Assessee's Admission as Substantial Evidence: Immediate Retraction Required to Avoid Legal Consequences.
February 18, 2015 Case Laws Income Tax HC

Court Confirms Additional Tax Liabilities Due to Unaccounted Fabrication Work from Discrepancy in Closing Stock Records.
February 18, 2015 Case Laws Income Tax AT

Tribunal Rules No Transfer Pricing Adjustment for Corporate Guarantee to Associated Enterprise; Disputed Additions Deleted.
February 18, 2015 Case Laws Income Tax AT

Survey in Income Tax Matters: No Mandatory Book Rejection, Protecting Surrender Concept and Integrity of Records.
February 18, 2015 Case Laws Income Tax AT

Keyman Insurance Policy Maturity Proceeds Taxable; Conversion to Ordinary Policy Also Taxable Says LIC.
February 18, 2015 Case Laws Income Tax AT

Capital Gains u/s 49(1): Calculate Liability Using Previous Owner's Acquisition Date for Indexed Cost of Acquisition.
February 17, 2015 Case Laws Service Tax AT

Maintenance and repair services for companies classified as 'business auxiliary service' now subject to service tax from September 10, 2004.
February 17, 2015 Case Laws Service Tax AT

No Penalty for Appellant Who Paid Service Tax Promptly After Notice u/ss 76, 77, 78.
February 17, 2015 Case Laws Central Excise HC

High Court Overturns Tribunal: Composite Show Cause Notice Invalid for Separate Duty Demand Assessment.
February 17, 2015 Case Laws Central Excise AT

Rule 10 Interpretation: Pan Masala Packing Machines Not Liable for Full Duty During Closure; Demand Set Aside.
February 17, 2015 Case Laws Central Excise AT

Revenue Authorities Need Concrete Evidence Beyond Statements for Clandestine Removal Claims; Insufficient Records Not Enough.
February 17, 2015 Case Laws Central Excise AT

Reversing CENVAT credit before use is non-availment, allowing exemption under Central Excise laws.
February 17, 2015 Case Laws Income Tax AT

Interest on Pre-Commencement Advances for Plant Setup Deemed Capital Receipt Under Tax Law.
February 17, 2015 Case Laws Income Tax AT

Notice u/s 148 to Non-Existent Entity Deemed Invalid and Legally Void from Outset.
February 17, 2015 Case Laws Income Tax AT

Assessing Officer to Allow Reasonable Liability; 50% of Warranty Expenses under "Post Sales Expenses" Disallowed.
February 17, 2015 Case Laws Income Tax AT

CIT can't use Section 263 to make AO decide if an assessment order was wrong.
February 17, 2015 Case Laws Income Tax AT

Taxable Income Must Align with Income Tax Act, Not Just Accounting Records.
February 17, 2015 Case Laws Income Tax AT

Section 54B Exemption: No Need for Agricultural Use in Last 2 Years for Capital Gains on Land Transfer.
February 16, 2015 Case Laws Service Tax AT

Diesel Consumption Excluded from Taxable Service Valuation for Electricity Generation, Not Essential for Service Provision.
February 16, 2015 Case Laws Central Excise AT

UNICEF Supplies Exempt from Excise Duty Under Notification No. 108/95; Certificate Details Not Required for Exemption.
February 16, 2015 Case Laws Central Excise AT

CENVAT Credit Valid Despite Description Discrepancies When Manufacturer Pays Higher Duty; Recipients Not Penalized.
February 16, 2015 Case Laws Central Excise AT

Appellants Must Be Allowed to File Stay Applications Before Appeal Rejection in Central Excise Cases.
February 16, 2015 Case Laws Customs AT

Excess Customs Duty Paid, Refund Admissible Without Challenging Bill of Entry Assessment.
February 16, 2015 Case Laws Customs AT

Refund Claim Timely Filed: Six-Month Period Calculated Excluding Deposit Date, Claim Submitted on Last Permissible Day.

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