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Highlights / Annotations / Catch Notes For December of 2015

Home Highlights December December 2015 Year 2015

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Showing 251 to 300 of 540 Records

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December 18, 2015 Case Laws Central Excise AT

Joining Duty-Paid Steel Pipes to Create Tubular Poles is Manufacturing, Affects Central Excise Obligations.
December 18, 2015 Case Laws Central Excise AT

CENVAT Credit Denial Unjustified When Central Excise Duty is Collected on Goods Removed from Factory.
December 18, 2015 Case Laws Central Excise AT

Cenvat Credit Rule: No reversal needed for SEZ units/developers, but unclear on supplies to their contractors.
December 18, 2015 Case Laws Central Excise AT

Small Scale Industries Exemption: Shared Resources Don't Automatically Classify Units as Single Entity for Tax Purposes.
December 18, 2015 Case Laws Customs HC

Tribunal to Restore Appeal, Consider Waiver of Pre-Deposit for Pre-August 6, 2014 Appeal Case.
December 18, 2015 Case Laws Customs AT

Refund Denied Due to Unjust Enrichment Despite Appellant's Timely Filing and Eligibility on Merits of Case.
December 18, 2015 Case Laws Companies Law HC

Court Lifts Attachment Orders, Official Liquidator to Take Possession of Property and Records from Respondents.
December 17, 2015 Case Laws Indian Laws SC

Property Tax Levied on Storage and Water Tanks in Cuddapah Industrial Area; Definition of 'House' is Key.
December 17, 2015 Case Laws Income Tax HC

Pledge Agreement Expenses for Bank Borrowing Deemed Revenue Expenditure, Not Capital Asset Creation.
December 17, 2015 Case Laws Income Tax HC

Section 32AB Deduction Applies to Total Profits, Not Limited to Specific Units, Says Court Ruling.
December 17, 2015 Case Laws Income Tax HC

Court Rules No Legal Duty for Taxpayer to Disclose Property Purchase; Reopening of Assessment Unwarranted.
December 17, 2015 Case Laws Income Tax AT

Leather Merchants Association Granted Tax Exemption; Proviso to Section 2(15) Found Inapplicable.
December 17, 2015 Case Laws Income Tax AT

Interest Deduction Allowed for Legal Entity u/s 24 Despite Property Not Being Let Out.
December 17, 2015 Case Laws Income Tax AT

Tax Exemption Denied for Newspaper Publishing u/s 11: Deemed Commercial, Not Charitable Activity.
December 17, 2015 Case Laws Income Tax AT

Penalty Under Sec 271(1)(c) Can't Be Imposed Without Evaluating Explanation on Liability Cessation Under Sec 41(1).
December 17, 2015 Case Laws Income Tax AT

Andhra Pradesh institutions not required to register under 1987 Act for 12AA Income Tax registration. Unreasonable condition deemed impossible.
December 17, 2015 Case Laws Service Tax AT

Statute Revision in 2010 Reclassifies Port Services, Impacting Tax Implications for Transportation Activities Within Ports.
December 17, 2015 Case Laws Service Tax AT

Refund Approved: Appellant Wins Claim for Double-Paid Service Tax on GTA Service Due to Clerical Error.
December 17, 2015 Case Laws Service Tax AT

Taxpayers Can Claim Refunds for Services in SEZs Even Without Service Tax Obligation if Tax Was Paid.
December 17, 2015 Case Laws Service Tax AT

Rent from Hotel Properties Exempt from Service Tax as Accommodation Use Excludes Them from "Immovable Property" Definition.
December 17, 2015 Case Laws Service Tax AT

Court Stays Service Tax on State Police Security Services; Income Exempt Under Article 289 of the Constitution.
December 17, 2015 Case Laws Service Tax AT

Reimbursement of Expenses Included in Taxable Value for Service Tax; Not Qualifying as Pure Agent Recovery.
December 17, 2015 Case Laws Central Excise SC

Pre-delivery inspection and after-sales service charges excluded from excise duty assessable value u/s 4.
December 17, 2015 Case Laws Central Excise HC

High Court orders DGFT to review TED refund application as per 2009-2014 Foreign Trade Policy. Legal compliance required.
December 17, 2015 Case Laws Central Excise HC

Appeal Dismissed: Tribunal's Penalty on Managing Director Upheld, No Basis for Interference Found.
December 17, 2015 Case Laws Central Excise AT

HSD and Motor Spirit Valuation Must Include Separately Listed Transportation Charges Even if Equalized Rate Applied.
December 17, 2015 Case Laws Central Excise AT

Waiver of Pre-Deposit in Duty Evasion Case: Confiscation Not Needed for Penalty u/r 26.
December 17, 2015 Case Laws Central Excise AT

Footwear Tax Exemption Denied Due to Non-Compliance with Indelible MRP Marking Requirement.
December 17, 2015 Case Laws Customs AT

Assessing Officer Responsible for Accurate Duty Assessment; No Penalty for Appellant in Education Cess Evasion Case.
December 17, 2015 Case Laws Customs AT

EOU Mistakenly Avails Benefits Under Notification 52/2003-Cus; No Penalty Imposed Due to Lack of Malicious Intent.
December 17, 2015 Case Laws Customs AT

EOU Mis-declared Export Goods Quantity; Confiscation Ordered and Rs. 12 Lakh Redemption Fine Imposed and Confirmed.
December 17, 2015 Case Laws Customs AT

Revenue Fails to Justify Ignoring Rules 5 and 6 in Enhancing Goods Value; Lacks Examination of Contemporaneous Imports.
December 17, 2015 Case Laws Customs AT

High Court of Delhi's Orders on Provisional Release of Seized Goods Remain Binding Despite Potential SLP Filing.
December 16, 2015 Case Laws Income Tax AAR

Singapore Company's Installation Project in India Deemed Non-Taxable by AAR Decision.
December 16, 2015 Case Laws Income Tax HC

Supreme Court rules Section 195 TDS applies only to taxable sums; no tax liability, no TDS required.
December 16, 2015 Case Laws Income Tax HC

Tribunal Directs Use of State P.W.D. Rates for Property Valuation in Interior Tamil Nadu for Accurate Assessment.
December 16, 2015 Case Laws Income Tax HC

Accrual Basis for Commission Expenses Validated; Payments Recognized on Sale Realization, Authorities' Decisions Upheld.
December 16, 2015 Case Laws Service Tax AT

CENVAT Credit Denial Transforms to Refund Claim; Commissioner (Appeals) Approval Overturned Due to Inadequate Order-in-Appeal.
December 16, 2015 Case Laws Service Tax AT

Cenvat Credit Eligibility for Cash Management Services: Security and Rent-a-Cab Services Recognized as Input Services.
December 16, 2015 Case Laws Service Tax AT

No Penalty u/s 76: Show Cause Notice Lacked Provisions for CENVAT Credit Penalty Imposition.
December 16, 2015 Case Laws Central Excise HC

Court Rules Interest Demand on CENVAT Credit Reversal Unjust; Appellant Acted Appropriately Despite Initial Ineligibility.
December 16, 2015 Case Laws Central Excise HC

Tribunal Order Invalidated: Lacks Justification for Allowing Assessee's Appeal and Omits Revenue's Contentions.
December 16, 2015 Case Laws Central Excise AT

Refund Claim Denied: Payment Made Voluntarily During Investigation, No Determined Liability, Revenue Cannot Retain Funds.
December 16, 2015 Case Laws Central Excise AT

Cenvat Credit Allowed for Inputs or Capital Goods in Factory if Duty Already Paid, Per Rule 3, Cenvat Credit Rules 2004.
December 16, 2015 Case Laws Customs AT

Customs Valuation Dispute: Rule 8 Inquiry Report Deemed Invalid Due to Lack of Signatures by Officials.
December 16, 2015 Case Laws Customs AT

Refund Denial Explained: Unjust Enrichment Prevents Refunds if Duty Costs Aren't Recorded as Expenses.
December 16, 2015 Case Laws Customs AT

Revenue Fails to Justify Increased Assessable Value; Appellant's Invoice Accepted as Valid Evidence for Transaction Value.
December 16, 2015 Case Laws VAT and Sales Tax HC

High Court rules tribunal can't impose extra obligations beyond CST Act; seller met requirements with E1 and C forms.
December 16, 2015 Case Laws Indian Laws HC

Petition u/s 138 of Negotiable Instruments Act dismissed for lack of merit, delaying proceedings over four years.
December 16, 2015 Case Laws Indian Laws SC

Jurisdiction for Offences u/s 138: Proceedings Initiated Where Cheque is Presented for Collection per Section 142(2)(a).

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