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Highlights / Annotations / Catch Notes For December of 2015

Home Highlights December December 2015 Year 2015

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Showing 51 to 100 of 540 Records

123 4 5 6........ 11

December 29, 2015 Case Laws Income Tax AT

Profit Split Method Allegation Rejected as Unsubstantiated; PSM Relevant for Complex International Transactions Only.
December 29, 2015 Case Laws Income Tax AT

Denial of Registration u/s 12A(a) Overturned; Entry Fees for Tournaments Not Commercial Operations.
December 29, 2015 Case Laws Service Tax AT

Service tax demand criticized for arbitrary assessment; lacks analysis and undermines quasi-judicial process, deemed non-speaking and absurd.
December 29, 2015 Case Laws Service Tax AT

Buyer's Location as "Place of Removal" Makes Freight Charges Eligible for CENVAT Credit Under Input Service Definition.
December 29, 2015 Case Laws Central Excise SC

Undervaluation Claims Fail Without Proof of Mutual Interest, Non-Normal Price, or Related Parties.
December 29, 2015 Case Laws Central Excise AT

Denial of Provisional Assessment u/r 7 Challenged Due to Department Delays in Finalizing Assessments.
December 29, 2015 Case Laws Central Excise AT

Appellant Rightfully Allowed CENVAT Credit Despite Supplier's Error in Paying Excise Duty on Ethyl Alcohol.
December 29, 2015 Case Laws Central Excise AT

No Excise Duty Needed if No Credit Taken for Non-Manufacture Activities; Reversing Input Credit Prevents Revenue Loss.
December 29, 2015 Case Laws Central Excise AT

CENVAT Credit Fully Reversed; No Basis for Rule 6(2) and 6(3) Application, Duty Demand Unsustainable.
December 29, 2015 Case Laws Customs HC

Court Denies Customs and Duty Exemptions Request for Imports Before Foreign Trade Policy 2015-2020 Implementation.
December 29, 2015 Case Laws Customs AT

Exemption for Coking Coal Under S. No. 68/68A of Notification No. 21/2002-Cus: No Specific End-Use Required.
December 29, 2015 Case Laws Customs AT

Importing Without IE Code Risks Confiscation; Penalty u/s 112 May Not Be Essential for Code Absence.
December 29, 2015 Case Laws Customs AT

Customs House Agent License Revoked for Misdeclaration of Goods, Violating Rule 13 of CHALR 2004.
December 29, 2015 Case Laws VAT and Sales Tax HC

Court Rejects Settlement Proposal Under Tamil Nadu Sales Tax Act; Full Payment of Collected Tax Required.
December 29, 2015 Case Laws Companies Law Board

Disputes u/ss 397-403 of Companies Act cannot be referred to arbitration u/s 8 of Arbitration Act.
December 28, 2015 Case Laws Income Tax AT

Charitable Institution's Tax Exemption Upheld; Ticket Sales, Stall Rent, and Service Tax Deemed Incidental to Main Purpose.
December 28, 2015 Case Laws Income Tax AT

Bank Deposits as Sales Collections Shift Focus to Profit Estimation; Section 44AF Provisions Not Applicable.
December 28, 2015 Case Laws Income Tax AT

Unrealized Asset Revaluation Gains Aren't Taxable Income for Taxpayers Until Realized.
December 28, 2015 Case Laws Income Tax AT

Court Allows Contractor Expenses After Sub-Contractors Confirm Payments Through Banking Channels; Commercial Necessity Proven.
December 28, 2015 Case Laws Wealth-tax AT

Exemption Denied: Land Purchased in 2003 Taxable as of March 31, 2005, After Exemption Period Ended.
December 28, 2015 Case Laws Service Tax AT

Adjudicating Authority's Irresponsible Conduct Threatens Trust and Integrity in Quasi-Judicial Proceedings, Impacting Business Environment.
December 28, 2015 Case Laws Service Tax AT

Adjudicating Authority's Order Criticized as Cut-and-Paste; Remanded with Rs. 10,000 Cost Imposed.
December 28, 2015 Case Laws Service Tax AT

Service Tax Demand on Composite Works Contract for Erection, Commissioning, Installation Services from 2003-2006 Confirmed Indivisible.
December 28, 2015 Case Laws Service Tax AT

Service Tax Demand Upheld Due to Fact Suppression; Extended Assessment Period Invoked u/s 73.
December 28, 2015 Case Laws Central Excise AT

Slice Mango and Slice Orange classified under Chapter 2202.40, granting exemption per Notification No. 6/2002-CE.
December 28, 2015 Case Laws Central Excise AT

CAS-4 Valuation Rules Apply Retroactively and Prospectively for Goods Cleared to Sister Concern Before Feb 13, 2003 Circular.
December 28, 2015 Case Laws Central Excise AT

Department Must Prove Ownership Claim to Deny Exemption; Burden Not on Assessee to Disprove Ownership.
December 28, 2015 Case Laws Central Excise AT

Appellants must pay duty for failing to submit export documents; no penalty imposed due to lack of evidence of fraud.
December 28, 2015 Case Laws Central Excise AT

Packing Edible Oil into Small Containers Isn't Manufacturing Under Note 4, Chapter 15 of Central Excise Tariff Act.
December 28, 2015 Case Laws Central Excise AT

Appellant Wins Central Excise Duty Refund Case; Successfully Proves No Unjust Enrichment as Amount Listed as Loan.
December 28, 2015 Case Laws Customs AT

Appellants' 17% Commission on Indian Services Unrelated to Imports Not Applicable u/r 9(1)(a.
December 28, 2015 Case Laws Customs AT

Authority Uses USSR Manufacturer Prices for Accurate Import Valuation in International Trade Case.
December 28, 2015 Case Laws Customs AT

Court Questions Smuggling Allegations as Seized Gold Bars Lack Foreign Markings and Consistent Purity.
December 28, 2015 Case Laws Customs AT

Concessional Duty Rate Applies Regardless of Import Chapter Heading; Procedural Lapses Excused, Demand Set Aside.
December 28, 2015 Case Laws VAT and Sales Tax HC

AO Misclassified Asafoetida as Packed Masala for Higher Tax; Clarified to Be Taxed at 4% as Unmixed Spice.
December 28, 2015 Case Laws Indian Laws HC

Cheque Bounced for Insufficient Funds: Accused Claims It Was Security for Rice Storage, Not Payment. Favor Acquittal if Ambiguous.
December 27, 2015 Case Laws Income Tax SC

Supreme Court rejects revenue's appeal; JCIT's mechanical sanction for reopening assessment deemed invalid.
December 27, 2015 Case Laws Income Tax HC

Revenue Fails to Prove International Transaction Between Assessee and Foreign AE on AMP Expenses.
December 27, 2015 Case Laws Income Tax HC

Revenue Fails to Prove International Transaction for AMP Expenses Between Assessee and Associated Enterprise B&L, USA.
December 27, 2015 Case Laws Income Tax HC

Concerns Raised Over High-Pitched Tax Assessments: Call for Fair Practices to Protect Taxpayers from Injustice and Insolvency.
December 27, 2015 Case Laws Income Tax AT

Inconsistent Characterization by TPO Leads to Remand for Further Examination of Assessee's Distributor and Agent Roles.
December 27, 2015 Case Laws Income Tax AT

Expenditure Not Disallowed for Short Tax Deductions Unless Genuineness is Questioned by Assessing Officer.
December 27, 2015 Case Laws Income Tax AT

Rural Employment and Primary Education Cess Not Taxable in Collection Year u/s 43B Provisions.
December 27, 2015 Case Laws Income Tax AT

Confession of Additional Income Requires Corroborative Evidence for Tax Addition During Search and Seizure Operations.
December 27, 2015 Case Laws Service Tax AT

Court Considers Exclusion of Royalty Payments from Service Tax Valuation in Business Auxiliary Services Case.
December 27, 2015 Case Laws Service Tax AT

Educational Institutions' Rent-a-Cab Services Exempt from Tax; Excludes Commercial Training Centers Under "Cab" Services Rule.
December 27, 2015 Case Laws Service Tax AT

Appellant Allowed to Adjust Excess Service Tax if Refunds Made to Initial Customers Under Specific Conditions.
December 27, 2015 Case Laws Service Tax AT

Transportation for Employee Commutes Doesn't Qualify as "Tour Operator" Service Under Relevant Rules.
December 27, 2015 Case Laws Service Tax AT

Two Distinct Activities in One Agreement Can Be Taxed Separately Under Service Tax Law.
December 27, 2015 Case Laws Central Excise AT

CENVAT Credit Eligible on Duty Paid for Goods Transferred Within Units; Demand Beyond One Year Dismissed.

123 4 5 6........ 11

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