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June 17, 2015 Case Laws Central Excise AT

Interest Allowed on Delayed Refund Due to Authority's Failure to Request TR6 Challan Copies in Time.
June 17, 2015 Case Laws Customs HC

Senior Intelligence Officer's Power to Halt Account Withdrawals u/s 110 Requires Actual Seizure During Investigation.
June 17, 2015 Case Laws Customs HC

Appellate authority cannot impose 5% Extra Duty Deposit during remand; requires full reconsideration by original authority.
June 17, 2015 Case Laws Customs HC

Court Orders Refund of Special Additional Duty Within Six Weeks if No Further Appeal Filed.
June 17, 2015 Case Laws Income Tax AT

Carbon Credit Sale Income Classified as Non-Taxable Capital Receipt Due to Environmental Concerns, Not Business Operations.
June 17, 2015 Case Laws Income Tax AT

Tax Authority Rules Wedding Expense Addition Unjustified; Assessee's Savings and Assets Acknowledged.
June 17, 2015 Case Laws Indian Laws SC

Legal Precedents Bind Specific Issues, Not Logical Deductions; Distinction Between Dicta and Obiter Dicta Crucial.
June 17, 2015 Case Laws Income Tax AT

Section 263 Revision Incorrect: AO Not Required to Examine Expenditure When Books Are Unreliable and Profit Estimated.
June 17, 2015 Case Laws Income Tax AT

Valuation Officer's report crucial for fair market value; sale deed consideration can't be ignored without it u/s 50C.
June 17, 2015 Case Laws Income Tax AT

Land Sale Income Ruled as Capital Gain, Not Business Income; Agricultural Land Sale Not a Trade Adventure.
June 16, 2015 Case Laws Service Tax HC

Petitioner Seeks Settlement Commission Approval to Address Grievances After Paying Tax Liability.
June 16, 2015 Case Laws Service Tax HC

Court Upholds 3-Month Delay Limit in Section 85(3) of Finance Act 1994; Constitutional Validity Confirmed.
June 16, 2015 Case Laws Service Tax HC

High Court Rules Against Appellate Authority for Dismissing Appeal Due to Late Filing Technicality.
June 16, 2015 Case Laws Central Excise AT

Penalty u/s 11AC Overturned After Appellant Pays Duty and Interest; Show Cause Notice Withdrawn.
June 16, 2015 Case Laws Central Excise AT

Third-party trademarks treated as others' trade names, affecting Small Scale Industry exemption under Central Excise laws.
June 16, 2015 Case Laws Central Excise AT

Refund Denied for Input Services Commission; No Nexus with Manufacturing Activities, No Cenvat Credit Allowed for Export Goods.
June 16, 2015 Case Laws Central Excise AT

Refund Claim Denied: Assessee Cannot Benefit from Protest by Another Manufacturer; Claim Barred by Limitation.
June 16, 2015 Case Laws Income Tax AT

Payments Made Under Legal Obligation Not Subject to TDS Deduction u/s 194C; Not Contractual in Nature.
June 16, 2015 Case Laws Income Tax AT

Section 41(1) Additions Not Applicable: Creditors Paid in Later Years, No Cessation of Liability This Year.
June 16, 2015 Case Laws Income Tax AT

Penalty u/s 221(1) Reduced for Non-Payment Due to Lack of Liquid Funds, Lowered from 5% to 2.5.
June 16, 2015 Case Laws Income Tax AT

Court Rules: Missing PAN Numbers Alone Can't Discredit Assessee's Explanation for Purchases u/s 69C.
June 16, 2015 Case Laws Income Tax AT

Loans to Shareholders Not Deemed Dividends if Lending is Key Business Activity per Section 2(22)(e)(ii) of Income Tax Act.
June 16, 2015 Case Laws Income Tax AT

SIM Card Sales Exempt from TDS u/s 194H: Classified as 'Principal to Principal' Transactions, Not Commissions.
June 16, 2015 Case Laws Income Tax AT

Deduction u/s 80 IC Allowed for Baddi Unit's Goods Transfer on Cost Basis; Books Accepted.
June 15, 2015 Case Laws Service Tax AT

Appellant must submit more evidence to prove customer collections were contingency deposits, not service tax, per case requirements.
June 15, 2015 Case Laws Service Tax AT

Meditation Services Classified Under Health and Fitness for Tax; Enhances Physical Wellness by Promoting Inner Peace.
June 15, 2015 Case Laws Income Tax AT

Demanding Fees for TDS Defaults u/s 234E Was Unenforceable Before June 1, 2015, Due to Lack of Provision.
June 15, 2015 Case Laws Central Excise AT

Duty Demand Set Aside for Transmission Assemblies in Tractor Manufacturing Due to Limitation Period.
June 15, 2015 Case Laws Income Tax AT

License Fees and Management Services Not Subject to Section 44C Adjustments in Income Tax; No Disallowance Needed.
June 15, 2015 Case Laws Income Tax AT

Trust's 80G Exemption Denied Due to Trustee Appointment Based on Organizational Affiliation; CIT Lacks Interference Authority.
June 15, 2015 Case Laws Income Tax AT

Project Incompletion Suppresses Profit; Income Not Assessable, Rendering Quantum Determination Academic Exercise.
June 15, 2015 Case Laws Income Tax AT

Arranger's fee for loan arrangement not classified as managerial or consultancy service under IT Act, no TDS u/s 195.
June 15, 2015 Case Laws Income Tax AT

Indian Head Office and Canadian Branch Transactions Not Classified as International Transactions in Transfer Pricing Case.
June 15, 2015 Case Laws Income Tax AT

Dispute Over Deduction Amount Calculation u/s 80-IB(10) of Income Tax Act, Entitlement Uncontested.
June 13, 2015 Case Laws Central Excise AT

CENVAT Credit Approved for Fuel in Electricity Generation Sent to Power Grid, Compliance with Rule 4(5)(a) Confirmed.
June 13, 2015 Case Laws Central Excise AT

CENVAT Credit Valid for Defective Inputs in Watch Manufacturing and R&D Process; Modvat Credit Cannot Be Denied &D.
June 13, 2015 Case Laws Central Excise AT

Installing a Digital Telephone Exchange Isn't Manufacturing: No New Commercial Identity or Goods Created.
June 13, 2015 Case Laws Income Tax HC

Section 271C Penalty: Failure to Deduct Tax at Source Leads to Penalties; Non-Payment After Deduction Can Lead to Prosecution.
June 13, 2015 Case Laws Income Tax AT

Court Rules Family Shares Not Clubbed for Deemed Dividends Under Income Tax Act Section 2(22)(e.
June 13, 2015 Case Laws Income Tax AT

Penalty Orders u/ss 271D and 271E Barred by Limitation Due to Late Issuance Beyond September 30, 2010 Deadline.
June 13, 2015 Case Laws Income Tax AT

Court Rules No Tax on Non-Accrued Income; Section 40A(2)(b) Not Applicable in Excess Interest Payment Case.
June 13, 2015 Case Laws Income Tax AT

Trustees' Protest Participation Shouldn't Affect 80G Renewal; Protest Not Illegal or Anti-National.
June 13, 2015 Case Laws Income Tax AT

Penalty for eTDS Filing Delay Canceled: Reasonable Cause Accepted u/s 273B, Overruling Section 272A(2)(k) Penalty.
June 13, 2015 Case Laws Income Tax AT

Excess Provision in Section 80IA is Part of Profit, Not Separate Income, Allowing Eligible Deduction.
June 13, 2015 Case Laws Income Tax AT

AO's Addition of Unpaid Excise Sales as Income Deemed Incorrect; Tax Additions Deleted.
June 13, 2015 Case Laws Income Tax AT

Franchisee hotel royalty income taxed at 15% under DTAA due to lack of specific payment agreement.
June 12, 2015 Circulars Income Tax

Income Tax Return Deadline Extended to August 31, 2015, for Non-Corporate and Non-Audit Taxpayers.
June 12, 2015 Circulars FEMA

NRIs Can Invest in Chit Funds Without Limits on Non-Repatriation Basis, Subject to FEMA Conditions.
June 12, 2015 Case Laws Service Tax AT

Refund for Input Services on Cab, Air Travel, and Office Rent Approved as Business-Related Expenses.
June 12, 2015 Case Laws Central Excise AT

Refund Denied: One-Year Time Limit u/s 11B Applies for Refunds u/r 5.

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