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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4951 to 5000 of 5427 Records

1 ....96 97 98 99100101 102 103 104........ 109

February 11, 2015 Case Laws Central Excise AT

Court Considers Refund for Excess Duty Paid; Rejects Claim That Credit Note Means Manufacturer Absorbed Duty Burden.
February 11, 2015 Case Laws Central Excise HC

Tribunal to Reassess CENVAT Credit Case Involving Bogus Invoices and Fictitious Transport Companies.
February 11, 2015 Case Laws Central Excise AT

Area-Based Exemption Leads to Revenue Neutrality; Assessee Allowed Refund After Cenvat Credit Utilization Adjustment.
February 11, 2015 Case Laws Central Excise AT

Appellant's CENVAT Credit Disallowed for Failing to Prove Input Use at Unit-2 in Manufacturing Final Product.
February 11, 2015 Case Laws Customs HC

Provisional Release of Goods: No Justification for Bank Guarantee Condition Due to Lack of Financial Risk Evidence.
February 11, 2015 Case Laws Customs AT

MMRDA's Machinery Imports Ineligible for Benefits under Condition 40(a) of NTF 21/2002-Cus; Not a Road Construction Corporation.
February 11, 2015 Case Laws VAT and Sales Tax SC

Supreme Court allows retroactive sales tax on works contracts, fixing initial unconstitutionality due to Entry 25 error.
February 11, 2015 Case Laws VAT and Sales Tax SC

Supreme Court Upholds Retrospective Sales Tax on Photo Processing and Supply in Works Contracts.
February 11, 2015 Case Laws Income Tax HC

Charges from Borrowers Under Scrutiny: Are They "Interest" Under Interest Tax Act? Fact-Specific Analysis Required.
February 11, 2015 Case Laws Income Tax HC

Advertisement and promotion expenses are deductible u/s 37(1) if adequately compensated by the associated enterprise.
February 11, 2015 Case Laws Income Tax HC

High Court Rules No Penalty u/s 271E Due to Misidentification in Internal Financial Adjustments Among Firms.
February 11, 2015 Case Laws Income Tax HC

Jobbing and Arbitrage Losses Recognized as Business Loss, Offset Allowed Against Other Income Sources, Not Section 73 Restricted.
February 11, 2015 Case Laws Income Tax HC

High Court rules capital receipt doesn't become revenue receipt due to related expenditure u/s 263.
February 11, 2015 Case Laws Income Tax AT

Reassessment Notice Invalid: Sent to Old Address Despite New Address on Record, Violating Income Tax Act Sections 147/143(3).
February 11, 2015 Case Laws Income Tax AT

Interest Payments on Customs Duty Are Allowable Expenditures Under Income Tax Act Provisions.
February 10, 2015 Circulars FEMA

New Circular on FEMA: Guidelines for Exporters on Delays in Utilizing Advance Payments to Avoid Penalties.
February 10, 2015 Case Laws Service Tax AT

Stock Broker Registration with SEBI Doesn't Qualify as Financial Institution for Service Tax Purposes.
February 10, 2015 Case Laws Service Tax AT

Reclassification of Construction to Works Contract Services: No Composition Scheme Benefit for Pre-June 2007 Tax Paid Projects.
February 10, 2015 Case Laws Service Tax AT

Penalty Not Justified: No Intent to Evade Duty as Cenvat Credit Entitlement Confirmed After Investigation.
February 10, 2015 Case Laws Service Tax AT

SEZ Developers Denied Refund Claim for Service Tax; Payment Without Requirement Doesn't Guarantee Refund.
February 10, 2015 Case Laws Central Excise HC

Court Denies Refund Claim, Citing Mafatlal Industries Case; Rule 9B Sub-rule (5) Proviso Not Applicable.
February 10, 2015 Case Laws Central Excise AT

Company's Brand Use Disqualifies SSI Exemption; Intent to Evade Duty Justifies Extended Limitation Period.
February 10, 2015 Case Laws Central Excise AT

CENVAT credit denied for capital goods despite no rule requiring their installation for credit eligibility.
February 10, 2015 Case Laws Central Excise AT

Duty Abatement u/r 10: Machine Sealing on Jan 14, 2013, Meets Intimation Requirement Despite Short Notice.
February 10, 2015 Case Laws Customs AT

CHA Firm's License Revoked for Forgery and Fraud; Partners Admit Lack of Importer Knowledge, Eliminating Proof Requirement.
February 10, 2015 Case Laws Customs AT

Forged Penion for Sugar Machinery Classified Under Customs Tariff Heading 84831099 for Transmission Shafts.
February 10, 2015 Case Laws Income Tax HC

Interest Disallowance Focuses on Business Rationale of Fund Transfers to Sister Concerns, Not Profitability.
February 10, 2015 Case Laws Income Tax HC

Appellate Authority Must Consider Cross-Examination Request Before Final Order; Decision Based on Merits and Law.
February 10, 2015 Case Laws Income Tax AT

Taxpayer Penalty Proceedings Stayed: Section 271(1)(c) Held in Abeyance Pending Tribunal's Quantum Appeal Resolution.
February 10, 2015 Case Laws Income Tax AT

Revenue Recognition Timing for Sale Deeds Misaligned with Cash or Mercantile Accounting Systems.
February 10, 2015 Case Laws Income Tax AT

Court Error u/s 254(2) Allows Correction to Prevent Prejudice to Any Party.
February 10, 2015 Case Laws Income Tax AT

Tax Deductions u/ss 54/54F: Property Purchase Doesn't Require Registration for Eligibility.
February 10, 2015 Case Laws Income Tax AT

Assessee qualifies for Section 54F deduction on property rights acquired from family or Hindu Undivided Family.
February 9, 2015 Case Laws Service Tax AT

Refund Denied for Software Export Services; Rule 6(3)(c) 20% Cap Not Applicable as Services Were Non-Taxable.
February 9, 2015 Case Laws Service Tax AT

Pre-construction anti-termite treatment not classified under Construction Industry or Service Tax Systems for tax purposes.
February 9, 2015 Case Laws Central Excise AT

Appellate Court Rules Cut Tobacco in Refuse Not Subject to Central Excise Duty, Rejects Revenue's Claim.
February 9, 2015 Case Laws Central Excise AT

PVC Sleeve Cutting and Molding is Manufacturing Under Central Excise Rules, Recognized as Key to Container Sealing.
February 9, 2015 Case Laws Central Excise AT

Does Assembling Lamp Components Qualify as Manufacturing Under Central Excise Duty Rules? Examining the Appellant's Role.
February 9, 2015 Case Laws Central Excise AT

Commissioner (Appeals) Grants Interest Preceding Refund Application Date; Department, Not Appellant, Should Be Concerned.
February 9, 2015 Case Laws Central Excise AT

New Factory Owners Can Transfer Cenvat Credit u/r 10, But No Cash Refund for Unused Credit.
February 9, 2015 Case Laws Customs HC

High Court Criticizes CESTAT for Unjustified Penalty Reduction from Rs. 1.75 Crores to Rs. 12 Lakhs Without Clear Reasons.
February 9, 2015 Case Laws Customs AT

Reclassification of Imported Base Oil Hinges on Flash Point: Affects Duty if Above 94^0C, Not 'Lubricating Oil'.
February 9, 2015 Case Laws Income Tax HC

Deductions u/ss 80I and 80IA Apply Even if Product Requires Immediate Disposal or Preservation Needed.
February 9, 2015 Case Laws Income Tax HC

Interest on Nonoperational Sticky Loans Should Be Accounted for Upon Realization, Not on Mercantile Accrual Basis.
February 9, 2015 Case Laws Income Tax HC

Settlement in Hindu Family Partition Must Be Honored Despite Legal Provision Conflicts.
February 9, 2015 Case Laws Income Tax AT

Section 12A Registration Cancellation: Profit Allegations Don't Automatically Disqualify Exemption u/s 11.
February 9, 2015 Case Laws Income Tax AT

No Penalty u/s 271(1)(c) for Misreporting Agricultural Land Profits as Capital Gains Instead of Business Profits.
February 9, 2015 Case Laws Income Tax AT

Can an Assessee Claim Depreciation on Commercial Property Bought for Composite Cost? Examining Income Tax Entitlements.
February 9, 2015 Case Laws Income Tax AT

Tax Dept Disputes Driver Salary Classification as Transportation Charges; No Income Addition for Assessee.
February 9, 2015 Case Laws Income Tax AT

CIT must specify how an order harms revenue interests when revising u/s 263, even if AO's order is flawed.

1 ....96 97 98 99100101 102 103 104........ 109

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