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September 22, 2015 Case Laws Income Tax HC

Court Classifies Building Repair and Boundary Wall Construction Costs as Capital Expenditure.
September 22, 2015 Case Laws Income Tax AT

Export Incentives Not Taxable as Notional Income; Taxed When Licenses Received and Income Derived.
September 22, 2015 Case Laws Income Tax AT

Real Estate Income Estimation Must Reflect Accurate Evidence, Not Speculative Factors, to Ensure Fair Assessments.
September 22, 2015 Case Laws Income Tax AT

Double Taxation Dispute: Court Upholds Assessing Officer's Estimation on Hospital Surgery Receipts for Couple Lacking Evidence.
September 22, 2015 Case Laws Income Tax AT

Property Area Classified as Capital Asset, Not Stock-in-Trade; Inflation Index Benefit Affects Capital Gains Tax Calculation.
September 22, 2015 Case Laws Income Tax AT

Taxpayer's Appeal Denied After 12-Year Delay Due to Health and Financial Issues.
September 22, 2015 Case Laws Income Tax AT

72-Day Delay in Filing Appeal Condoned; Authority to Review Appeal on Merits.
September 22, 2015 Case Laws Income Tax AT

Deduction u/s 80E allowed for foreign education, despite initial observation favoring only Indian institutions.
September 21, 2015 Case Laws Service Tax AT

Cenvat Credit Allowed for Outward Transportation as Charges Included in Assessable Value, Goods Delivered to Buyer Location.
September 21, 2015 Case Laws Service Tax AT

Court Rules Service Tax Inapplicable Without Actual Performance of Steamer Agent Duties at Port.
September 21, 2015 Case Laws Service Tax AT

Appellant's Refund Claim for Export Services Initially Denied Due to Procedure, Ultimately Approved Under Notification No.41/07-ST.
September 21, 2015 Case Laws Service Tax HC

Pre-deposit of penalty required only if challenging penalty order; composite orders cause undue hardship otherwise.
September 21, 2015 Case Laws Central Excise HC

Court Enforces Strict Prohibition on Unauthorized Domestic Sales by 100% Export Oriented Units in DTA.
September 21, 2015 Case Laws Central Excise HC

Court Rules Government Must Return Excess Duty Paid; Reversal in CENVAT Credit Account Justified.
September 21, 2015 Case Laws Customs AT

Exemption for Clove Imports from Comoros Maintained Despite Exporter's Failure to Certify Origin Properly.
September 21, 2015 Case Laws Central Excise AT

Goods Classification Case: Revenue Lacks Evidence for Ceramic Tile Classification; No Demand Against Respondent.
September 21, 2015 Case Laws Central Excise AT

Misapplication of Power Consumption Norms Leads to Duty Evasion Dispute in Manual Rolling Mill Case.
September 21, 2015 Case Laws Income Tax HC

Court Upholds Charitable Exemption u/s 10(23C)(iv) After Misinterpretation of Donation Types by DGIT(E.
September 21, 2015 Case Laws Income Tax AT

Taxpayer's Attempt to Change Stock Valuation Method Denied as Afterthought to Reduce Taxable Income.
September 21, 2015 Case Laws Income Tax AT

Voluntary Refund of Excess Salary by Academic Avoids Additional Tax Due to Incorrect Pay Fixation.
September 21, 2015 Case Laws Income Tax AT

Interest Calculation u/s 234C: Starts from Cheque Presentation Date, If Cheque is Honored.
September 21, 2015 Case Laws Income Tax AT

City Development as Public Utility Qualifies for Tax Benefits u/s 11 and Section 2(15) of Income Tax Act.
September 21, 2015 Case Laws Income Tax AT

Acquiring Exclusive Vendor Status Considered Capital Expenditure, Transaction Nomenclature Deemed Irrelevant in Assessment Reopening.
September 21, 2015 Case Laws Income Tax AT

Assessee's House Property Income Addition Overturned Due to Lack of Evidence; Based on Unsustainable Assumptions by Assessing Officer.
September 21, 2015 Case Laws Income Tax AT

Taxpayer's Book Entries Acknowledge Debt Under Income Tax Act, Extending Liability Period Per Limitation Act Section 18.
September 21, 2015 Case Laws Income Tax AT

Construction Costs for Storage Structures Classified as Revenue Expenditure, Deductible from Taxable Income per Case Law.
September 19, 2015 Case Laws Service Tax HC

Court Remands Case on Service Tax Applicability for Construction Services to Educational Institutions Lacking Profit Evidence.
September 19, 2015 Case Laws Service Tax AT

Penalties u/ss 76 and 78 resolved; full payment made before SCN. Section 73(3) negates SCN need; Section 80 benefits apply.
September 19, 2015 Case Laws Service Tax AT

CENVAT Credit Proceedings Invalidated: Show-Cause Notice Lacks Essential Details on Input Service Amounts for Disallowance.
September 19, 2015 Case Laws Central Excise SC

CENVAT Credit on Denatured Spirit: Assessee Retains Earned Credit; Rule 6 Cannot Apply Retroactively.
September 19, 2015 Case Laws Central Excise SC

Supreme Court Confirms Calcined China Clay Stays Under Chapter Heading 25.05 for Central Excise Classification Purposes.
September 19, 2015 Case Laws Central Excise HC

Wholesaler's Trade Discount Not a Retail Sale; Excise Duty End Customer Identification Not Needed, Refund Granted.
September 19, 2015 Case Laws Central Excise AT

SSI Exemption Denied: Claim Not Filed for Units, Affects Entire Eligibility. Consider Aggregate Value of Excisable Goods.
September 19, 2015 Case Laws Central Excise AT

CENVAT Credit Validity Confirmed Even After Final Product Becomes Non-Dutiable; Demand Against Appellant Set Aside.
September 19, 2015 Case Laws Customs AT

Importers Not Liable for Clearing Agent Employee Misconduct During Customs Process.
September 19, 2015 Case Laws Income Tax SC

Appellant Wins Sales Tax Deduction Claim for Excise Duty Component on Purchased Goods in Revised Tax Return.
September 19, 2015 Case Laws Income Tax SC

Interest on Share Application Money Taxable in Assessment Year 1993-1994, Not in 1992-1993.
September 19, 2015 Case Laws Income Tax HC

High Court Allows Deduction for Payment to Tenant in Rental Income Case Reclassified as Business Income.
September 19, 2015 Case Laws Income Tax HC

High Court Rules Withdrawn Job Offer Payment as Non-Taxable Capital Receipt, Not 'Profits in Lieu of Salary'.
September 19, 2015 Case Laws Income Tax HC

High Court Approves Depreciation Claim for Non-Operational Unit-II, Citing Business Intent of Assets.
September 19, 2015 Case Laws Income Tax HC

Court Finds No Excessive Expenditure u/s 40A(2)(b) Due to Low Profit Margin on Rs. 103 Crore Turnover.
September 19, 2015 Case Laws Income Tax AT

Draft Order Time Limit Critical for Validity; Time-Barred TPO Order is a Non-Curable Defect Under the Act.
September 19, 2015 Case Laws Income Tax AT

Manufacturing Entity Granted Tax Exemptions for Charitable Use of Profits u/ss 11, 12, and 10(23C)(iiiab.
September 19, 2015 Case Laws Income Tax AT

Assessee's Distribution Fee Not Taxable in India Under Indo-UK DTAA; No Permanent Establishment Per Articles 5(2)(k) & 5(4).
September 19, 2015 Case Laws Income Tax AT

Adjudication Rules Against 20% Disallowance on Repairs and Maintenance Expenditure Labeled as Capital Without Justification.
September 19, 2015 Case Laws Income Tax AT

Section 2(22)(e) Deemed Dividends Rule: Inapplicable if Not Both Registered and Beneficial Shareholder.
September 18, 2015 Case Laws Service Tax AT

Operational and Skills Activities in Cost Management Classified Under Management Consultant Services for Tax Purposes.
September 18, 2015 Case Laws Service Tax HC

Service Tax Case: 2014 Show Cause Notice Overruled; Commissioner May Reassess Facts and Issue New Notice if Justified.
September 18, 2015 Case Laws Central Excise HC

Tribunal Overlooks Key Disputed Fact Raised by Revenue; Must Address All Factual Issues Presented by Parties.
September 18, 2015 Case Laws Central Excise HC

Penalty Not Applicable as Duty Paid Before Show Cause Notice, Contradicts Central Excise Law Principles.

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