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Highlights / Annotations / Catch Notes For December of 2015

Home Highlights December December 2015 Year 2015

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Showing 401 to 450 of 540 Records

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December 9, 2015 Case Laws Income Tax AT

Trust Entitled to Exemption u/s 11(1) of Income Tax Act; Deduction Based on Pre-Application Income Permitted.
December 9, 2015 Case Laws Income Tax AT

Sale of Transferable Development Rights is not taxable; Section 54 exemption claims deemed irrelevant.
December 9, 2015 Case Laws Service Tax AT

CENVAT Credit Denied for Service Tax on Mediclaim Insurance Premiums; Considered Voluntary Welfare Measure.
December 9, 2015 Case Laws Service Tax HC

High Court Rules Against CESTAT's Extension for Reduced Penalty Payment u/s 78(1) of Finance Act, 1994.
December 9, 2015 Case Laws Service Tax AT

Revenue Must Prove Service Tax Applicability; Foreign Exchange Payments Not Automatically Services in India.
December 9, 2015 Case Laws Service Tax AT

Service Tax Demand on Foreign Exchange Payments for Online Services Challenged; Favorable Outcome for Assessee Likely.
December 9, 2015 Case Laws Service Tax AT

Service Tax Confirmed on Complex with Over 12 Units; Valuation Relief Granted for Community Facilities.
December 9, 2015 Case Laws Customs AT

Redemption Fine and Penalty Lifted for Tyres Imported Before DGFT Restrictions of 2008 Notification No. 64(RE)/2008-2004-2009.
December 9, 2015 Case Laws Customs AT

Penalties under Regulation 22 of Customs Brokers Licensing Regulations, 2013 cannot apply retroactively to actions before June 21, 2013.
December 9, 2015 Case Laws Customs AT

Refund of Special Additional Duty under Notification No. 102/2007 granted; compliance with conditions affirmed despite NIL sales tax/VAT.
December 8, 2015 Case Laws Income Tax AT

Assessee Must Deduct TDS on Payments to Intermediaries for Goods Carriage u/s 194C of Income Tax Act.
December 8, 2015 Case Laws Income Tax AT

Section 10A Deduction Must Be Calculated Initially for Business Profits Before Other Adjustments in Income Tax Act.
December 8, 2015 Case Laws Income Tax AT

Interest Expenses Disallowed for Assessee Due to Non-Deduction of TDS; Form 15H Not Provided, Additions Confirmed.
December 8, 2015 Case Laws Income Tax AT

Tax Audit Report Timing Meets Section 44AB Requirements; No Penalty for September 30 Submission u/s 271B.
December 8, 2015 Case Laws Income Tax AT

Mid Day Meals Activity u/s 2(15) Challenged for Breach of Natural Justice; Case Remanded for Review.
December 8, 2015 Case Laws Income Tax AT

Investor's Unexplained Cash Credit u/s 68: Income of Rs. 530 Requires Clear Source Documentation for Creditworthiness Proof.
December 8, 2015 Case Laws Income Tax AT

Court Rules Commission to Directors Not Linked to Dividend Tax Evasion; Disallowance Overturned.
December 8, 2015 Case Laws Service Tax AAR

"Service" Term Clarified: Foreign Social Security Doesn't Change Employee's Service to Indian Entity per Section 65 (44) (b.
December 8, 2015 Case Laws Service Tax HC

Court Rules Property and Bank Account Attachment Unjustified Due to Insufficient Justification and Mere Possibility of Fund Dissipation.
December 8, 2015 Case Laws Service Tax AT

Revenue Must Identify Taxable Foreign Service and Confirm Foreign Currency Payment Before Applying Reverse Charge Tax.
December 8, 2015 Case Laws Service Tax AT

Refund Denial Overturned: Payment in Indian Rupees Qualifies as 'Convertible Foreign Exchange' with FIRC from Foreign Bank.
December 8, 2015 Case Laws Service Tax AT

CENVAT Credit Denial Challenged: Commissioner Criticized for Relying on ELT Headlines Without Examining Evidence or Law.
December 8, 2015 Case Laws Customs AT

Appellant disowns container with restricted goods; raises questions on legal ownership under Customs Act 1962, Section 2(26).
December 7, 2015 Case Laws Income Tax AT

Court Rules Inland Container Depots Qualify as "Inland Ports" for Tax Benefits u/s 80IA(4) of Income Tax Act.
December 7, 2015 Case Laws Income Tax AT

No Deemed Dividends if Accumulated Profits Lack; Security Premium Reserves Not Enough: Section 2(22)(e) Explained.
December 7, 2015 Case Laws Income Tax AT

Court Imposes 30% Disallowance on Labor Charges Due to Incomplete Vouchers Lacking Payee Addresses.
December 7, 2015 Case Laws Income Tax AT

Section 45(2) Permits Capital Asset to Stock-in-Trade Conversion Anytime, Irrespective of Business Activity Status.
December 7, 2015 Case Laws Income Tax AT

Rental Advance Write-Off Not Allowed as Bad Debt: Classified as Capital, Not Revenue Loss.
December 7, 2015 Case Laws Income Tax AT

Section 54 Deduction Denied: Sale Deed Lacks Reference to Residential Property Transfer or Construction, Claim Unsubstantiated.
December 7, 2015 Case Laws Income Tax AT

CIT(A) Overturns AO's Decision, Allows Previously Disallowed Expenses Due to Unverifiable GEB Records.
December 7, 2015 Case Laws Service Tax AT

Court Rules Service Not 'Cargo Handling'; No Service Tax Due for Contract Work.
December 7, 2015 Case Laws Service Tax AT

Notification No. 14/2004-S.T. Exemption Denied for Garments, Mosquito Nets, and Tents; Not Classified as Textiles.
December 7, 2015 Case Laws Service Tax AT

Rule 6(3) Not Applicable if Separate Accounts Maintained and Proportionate Cenvat Credit for Input Services Reversed.
December 7, 2015 Case Laws Central Excise AT

Legal Interpretation of Marketability for Captive Consumption of Rubber Products Under Central Excise Laws.
December 7, 2015 Case Laws Customs HC

Court Rules Secondary Allegations Dismissed if Primary Violation of Customs House Agents Regulation 13(a) Fails.
December 7, 2015 Case Laws Indian Laws HC

High Court Rules Certified RTI Documents Can Be Used as Secondary Evidence Under Right to Information Act, 2005.
December 7, 2015 Case Laws Customs HC

Court Evaluates Genuine Intent of Belated Export to Fulfill Obligation and Achieve Duty Remission Incentives Goals.
December 7, 2015 Case Laws Customs AT

Penalty Imposed for Forged Claims Under Vishesh Krishi Upaj Yojana; Section 114AA Applied Without Goods Movement Requirement.
December 5, 2015 Case Laws Service Tax AT

Tax Demand Set Aside Due to Unclear Show Cause Notice and Order-in-Review Lacking Essential Details.
December 5, 2015 Case Laws Service Tax AT

Revenue Should Target Service Providers for Unpaid Service Tax, Not Service Recipients, Regarding CENVAT Credit Issues.
December 5, 2015 Case Laws Service Tax AT

Entities Not Liable for Service Tax on Sponsorship Without Proof of Service Receipt u/s 65(105)(zzzn.
December 5, 2015 Case Laws Service Tax AT

CENVAT Credit Allowed for Recipients Despite Unpaid Duty by Service Provider, If Provider Exists.
December 5, 2015 Case Laws Service Tax AT

Court Rules Rental Services Taxable; No Premium Amount Involved; Appellants Fail to Establish Prima Facie Case.
December 5, 2015 Case Laws Service Tax AT

IPRs under Indian laws only are taxable; appellant secures waiver on non-Indian IPRs per C.B.E. & C. clarification.
December 5, 2015 Case Laws Central Excise HC

Court Rules Jurisdiction of Commissioner Includes Dadra and Nagar Haveli; Case Still Relates to Union Territory Matters.
December 5, 2015 Case Laws Central Excise AT

Inspection Reimbursement Charges Excluded from Product's Assessable Value in Compliance with Buyer Request.
December 5, 2015 Case Laws Central Excise AT

CENVAT Credit Allowed for Captive Consumption Despite Dispute Over Manufacturing Activity Involvement.
December 5, 2015 Case Laws Central Excise AT

Assessee Manufacturing Copper Ingots Faces Potential Excise Duty Liability; Disputes Service Tax Applicability in Job Work Case.
December 5, 2015 Case Laws Central Excise AT

Late Filing for Q2 2007: Return Due July 10, Filed August 14, 2007-August 14 Considered Official Filing Date.
December 5, 2015 Case Laws Central Excise AT

Fire Destroys Imported Waste Paper Stock; Full Payment of Customs and Excise Duties Required.

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