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June 20, 2015 Case Laws Income Tax AT

Taxpayer's Designs Classified as Business Income, Not Royalty, Due to Use of Copyrighted Article.
June 20, 2015 Case Laws Income Tax AT

India-Germany DTAA: Equipment Sales Not Taxable Due to Lack of "Sale Permanent Establishment" Concept.
June 20, 2015 Case Laws Income Tax AT

Section 153A Assessment Invalid: Reliance on Loose Papers Without Corroborative Evidence Unjustified for Undisclosed Cash Receipts.
June 20, 2015 Case Laws Income Tax AT

CIT lacks jurisdiction to initiate proceedings u/s 263 due to merger with CIT(A) order.
June 20, 2015 Case Laws Income Tax AT

Assessing Officer's Appeal Effect Valid; Section 263 Revision Lacks Jurisdiction as Assessee Secures 12AA Registration Per Tribunal.
June 20, 2015 Case Laws Income Tax AT

Sale of Shares Not Business Income: Criteria for Trade Not Met, Ruled as Capital Gains by Supreme Court.
June 20, 2015 Case Laws Income Tax AT

Assessee Fails to Prove Remittances as Capital, Not Revenue, Under Indian Income Tax Act. Onus on Assessee.
June 20, 2015 Case Laws Income Tax AT

Tax Deduction Denied: Contingent Provision for Standard Assets Not Recognized Under Income Tax Act.
June 20, 2015 Case Laws Income Tax AT

Section 80IB Tax Deductions Unaffected by Factories Act Violations for Industrial Undertakings' Profits and Gains.
June 20, 2015 Case Laws Income Tax AT

Assessing Officer's Expense Disallowance Lacks Evidence; CIT(A) Rightly Rejects Arbitrary 5% Cut u/s 40A(2)(b).
June 20, 2015 Case Laws Income Tax AT

Taxpayer's Foreign Travel Expenses Disallowed Due to Lack of Business Justification by Assessing Officer.
June 19, 2015 Case Laws Service Tax AT

Service Tax Confirmed for Business Auxiliary Service in Multilevel Marketing Scheme for Promoting Goods.
June 19, 2015 Case Laws Service Tax AT

Brand Owner's Revenue Retention from Job Worker Not Taxable Under Finance Act 1994 for Intellectual Property Service.
June 19, 2015 Case Laws Service Tax AT

Ambiguity in Service Tax on Amway Commission: Extended Limitation u/s 11A(1) Not Applicable.
June 19, 2015 Case Laws Service Tax AT

CENVAT Credit Denied for Input Services Due to Lack of Nexus with Rented Premises for Factory Operations.
June 19, 2015 Case Laws Central Excise AT

CENVAT Credit Valid for Appellant Despite Invoice Address Discrepancy, Supported by Rule 9(i)(e); Stay Granted.
June 19, 2015 Case Laws Central Excise AT

Cenvat Credit Upheld: No Evidence Found of Windmill Energy Used Beyond Manufacturing or Services.
June 19, 2015 Case Laws Central Excise AT

Show Cause Notice Unwarranted: Penalty u/s 11AC for CENVAT Credit Reversal Deemed Improper.
June 19, 2015 Case Laws Customs AT

Court Overturns Denial: Appellants Entitled to Cash Security Deposit Refund, No Credit to Consumer Welfare Fund.
June 19, 2015 Case Laws VAT and Sales Tax HC

Seismic Survey Machinery Use: No Transfer of Property Rights, Services Taxed by Union of India, Not State.
June 19, 2015 Case Laws Income Tax AT

Reimbursement of expenses is not income; no TDS deduction required. Section 40(a)(ia) disallowance provisions do not apply.
June 19, 2015 Case Laws Income Tax AT

Payments for Warranty & Rework Costs Disallowed u/s 195; No PE Means Home State Tax Only.
June 19, 2015 Case Laws Companies Law HC

Court Rejects Winding Up Petition Against Profitable Company Citing Dispute on Debt Validity u/ss 433 & 434.
June 19, 2015 Case Laws Income Tax HC

Appellant Not a Co-operative Bank u/s 80P(4); Deduction Allowed u/s 80P(2)(a)(i) of Income Tax Act.
June 19, 2015 Case Laws Income Tax AT

Scrap Sale Receipts Qualify for Deduction u/s 80IC of Income Tax Act as Industrial Gains.
June 19, 2015 Case Laws Income Tax AT

Exemption Denied: Society's Interest-Free Loan Not Classified as Investment, Doesn't Violate Section 13(1)(d) with Section 11(5.
June 19, 2015 Case Laws Income Tax AT

Clarifying Interest Liability u/s 234C: No Interest on Returned Income if Assessed Income is Lower Due to Error.
June 19, 2015 Case Laws Income Tax AT

Interest on Loan for House Cannot Be Claimed Against Other Income Sources, Must Align with Property Income.
June 19, 2015 Case Laws Income Tax AT

Commission Lacks Documentation, Reclassified as Income from Other Sources Under Tax Regulations.
June 19, 2015 Case Laws Income Tax AT

Brokerage Fees Non-Deductible for Income from House Property u/ss 23 & 24 of Income Tax Act.
June 19, 2015 Case Laws Income Tax AT

Penalty for Tax Payment Defaults Set at 5% of Admitted Liability Deemed Just u/ss 221(1) and 140A(3.
June 19, 2015 Case Laws Income Tax AT

Section 40(a)(ia) Not Applicable: No Deduction Claimed for Payment Expenses in Profit & Loss or Tax Computation.
June 19, 2015 Case Laws Income Tax AT

Court Confirms Disallowance of Salaries to Female Employees Due to Lack of Services; Payments Were Family-Based.
June 18, 2015 Case Laws Service Tax AT

Court Denies Cum Duty Value Benefit Due to Lack of Client Documents in Service Tax Dispute.
June 18, 2015 Case Laws Service Tax AT

Appellant Ignored Show Cause Notice and Missed Hearings, Indicating Possible Negligence in Tax Responsibilities.
June 18, 2015 Case Laws Service Tax AT

SMPP Service Under BAS: Appellants Send SMS for Clients Without Independent Authority, Clearly Within Business Auxiliary Scope.
June 18, 2015 Case Laws Central Excise AT

Appellants' Refund Claim Denied for Motor Spirit Duty; No Unjust Enrichment Found in Ethanol Blending Case.
June 18, 2015 Case Laws Customs AT

Exemption Granted for Imported Seismic Software for Petroleum Operations with Certified Necessity Confirmation.
June 18, 2015 Case Laws VAT and Sales Tax HC

Courts May Award Interest on Tax Refunds as Compensation When Legislature Omits Details, Linked to Doctrine of Merger.
June 18, 2015 Case Laws Income Tax AT

Educational Institution's Section 12AA Registration Canceled for Operating Commercially, Violating Charitable Trust Status.
June 18, 2015 Case Laws Income Tax HC

High Court Rules: Section 12A Registration Valid, Tax Exemption Hinges on Meeting Section 2(15) Criteria Without First Proviso.
June 18, 2015 Case Laws Income Tax AT

MAT Calculation u/s 115JB Excludes Indexation for Long-Term Capital Gains on Equity Shares.
June 18, 2015 Case Laws Income Tax AT

Assessee Granted Right to Claim Deferred Revenue Expenditure for Loan, Not Revenue Authorities.
June 18, 2015 Case Laws Income Tax AT

Selling Discounted Future Interest Portfolios: Income Deemed Accrued Upon Agreement Date.
June 18, 2015 Case Laws Income Tax AT

Interest Expenditure Disallowance u/s 14A Must Consider Sections 80AB and 80A for Income Tax Deductions.
June 18, 2015 Case Laws Income Tax AT

Taxpayers Cannot Use Past False Statements to Affect Current Tax Obligations: Income Tax Liability Principle Explained.
June 17, 2015 Case Laws Service Tax HC

Court Rules Penalties Apply u/ss 76 & 77 Even if Taxes Paid Before Show Cause Notice Issued.
June 17, 2015 Case Laws Service Tax AT

Erroneous Refund Recovery Requires Show Cause Notice as Per Section 73(1); No Action Without SCN Issuance.
June 17, 2015 Case Laws Service Tax AT

Court Rules Service Tax Not Applicable on Unspecified Contractual Expenses for Clearing Agents; Statute Provisions Essential for Tax Demand.
June 17, 2015 Case Laws Central Excise AT

Excise duty hike on cigarettes effective from May 28, 2012, post Presidential assent to May 8 amendments.

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