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Highlights / Annotations / Catch Notes For July of 2016

Home Highlights July July 2016 Year 2016

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Showing 151 to 200 of 513 Records

1 2 345 6 7 8........ 11

July 21, 2016 Case Laws VAT and Sales Tax HC

Court Orders Respondent to Process Refund Claims with Interest u/s 38 DVAT Act Within Eight Weeks.
July 21, 2016 Case Laws VAT and Sales Tax HC

Court Rules Morality and Intention Irrelevant in Tax Adjudication; Legal Tax Avoidance Permitted u/s Guidelines.
July 21, 2016 Case Laws Income Tax AT

Unexplained Investments in Agricultural Land u/s 69; Assessee Sole Owner Despite Co-Purchaser Involvement Per Benami Act 1988.
July 21, 2016 Case Laws Income Tax AT

Temple Registered u/s 6 Recognized as Charitable and Religious Institution u/s 12AA.
July 21, 2016 Case Laws Income Tax AT

Charitable Trust's Donation to Religious Trust Disallowed Under Income Tax Act Section 13(1)(b.
July 21, 2016 Case Laws Income Tax AT

Estimating Property Value: Challenges in Determining Fair Market Value u/ss 55 and 55A of the Income Tax Act.
July 21, 2016 Case Laws Income Tax AT

Penalty Case: Section 271(1)(c) on Excessive Unabsorbed Depreciation Claim in Book Profit Calculation u/s 115JB.
July 21, 2016 Case Laws Income Tax AT

Tax Authority Must Prove Gains from Bogus Purchases; 1% Addition Confirmed u/s 69C of Income Tax Act.
July 20, 2016 Case Laws Income Tax AT

Play School Operation Not Formal Education, Ineligible for Section 12AA Registration Under Income Tax Act.
July 20, 2016 Case Laws Income Tax AT

Interest Payments in Income Tax: Evaluating Excessive Interest Rates and Comparisons with Bank Offers for Reasonableness.
July 20, 2016 Case Laws Income Tax AT

Court Questions Legitimacy of Unsecured Loans to Assessee u/s 68; Doubts Raised on Loan Providers' Financial Status.
July 20, 2016 Case Laws Income Tax AT

Unexplained Income u/s 69A: Discrepancy in Funds Received Raises Tax Scrutiny for Assessment Years 2004-07.
July 20, 2016 Case Laws Income Tax AT

Microfinance Business Denied Tax Exemption u/s 11 for Lack of Charitable Activities.
July 20, 2016 Case Laws Central Excise CGOVT

Refund Claim Denied for Missing Declaration Before Export Under Notification No. 21/2004-CE(NT) Requirements.
July 20, 2016 Case Laws Central Excise AT

Court Confirms Duty Payment on Full Value of Goods, Including HDDs, Not Just CPUs in Excise Duty Case.
July 20, 2016 Case Laws Central Excise AT

On-site fabricated steel structures deemed immovable; demand for fabrication costs dismissed by authority.
July 20, 2016 Case Laws Central Excise AT

CENVAT Credit Confirmed for Bought-Out Parts in Boiler Installation Under Central Excise Rules.
July 20, 2016 Case Laws Customs CGOVT

Commissioner (Appeals) Decision Reducing Penalty for Undeclared Goods Import Challenged Under Customs Law.
July 20, 2016 Case Laws VAT and Sales Tax HC

Detaining Betel Nut Shipments Requires Proof of Ownership and Formal Order for Revenue Protection. Legal Scrutiny Possible if Challenged.
July 20, 2016 Case Laws VAT and Sales Tax HC

Court Affirms Full Rebate Entitlement Under KVAT Act Section 12(1), Output Tax Does Not Exceed Rebate Claim.
July 20, 2016 Case Laws Service Tax HC

Road and Airport Repairs Fall Under "Management, Maintenance, or Repair Service" for Tax, Despite Exclusion from Construction Definition.
July 20, 2016 Case Laws Service Tax HC

Sub-contractor must pay service tax on input services used by main provider; no exemption applies.
July 19, 2016 Case Laws Service Tax AT

Refund Granted for Business Auxiliary Services Despite Procedural Lapse Under Notification No. 18/2009-ST, Dated July 7, 2009.
July 19, 2016 Case Laws Service Tax AT

Cenvat Credit Denied for Mumbai Cricket Association Membership Due to Ineligibility of Club Facilities as Input Services.
July 19, 2016 Case Laws Customs HC

Court Upholds Shark Fin Export Ban; Decision Makers Not Required to Prove Effectiveness of Policy Under Challenge.
July 19, 2016 Case Laws VAT and Sales Tax HC

Enforcement officials can't collect cheques; only assessing officers can. Petitioner entitled to refund.
July 19, 2016 Case Laws VAT and Sales Tax HC

Court Protects Personal Assets of Employees from Company Tax Liabilities under Gujarat VAT Rules.
July 19, 2016 Case Laws Central Excise CGOVT

Rebate Claim Denied: Export Consignment Lacked Required Sealing and Certifications per Central Excise Regulations.
July 19, 2016 Case Laws Central Excise AT

Ruling: No Manufacturing as MS Rods, Plates, Angles Remain Unchanged; Demand Set Aside.
July 19, 2016 Case Laws Central Excise AT

Cenvat Credit on Capital Goods Allowed for Installations Outside Factory Premises u/s 2(e) of Central Excise Act.
July 19, 2016 Case Laws Central Excise AT

Duty Demand Limited to Non-Multi-Piece or Unpriced Goods; Verify Invoices for Retail Pricing Compliance.
July 19, 2016 Case Laws Income Tax HC

Software Licensees Get Copy, Not Copyright; Payments Not Considered Royalties Under Copyright Law.
July 19, 2016 Case Laws Income Tax HC

Court Upholds Businessman's Prerogative in Claiming Forfeited Amount as Genuine Business Expenditure Despite Loss.
July 19, 2016 Case Laws Income Tax AT

Tribunal Upholds Transfer Pricing Adjustments for Interest-Free Advances to Indian AE Under Base Erosion Theory.
July 19, 2016 Case Laws Income Tax AT

Arm's Length Price adjustment can be computed for international transactions even if no income is reported.
July 19, 2016 Case Laws Income Tax AT

Court Rules Assessee's Claimed Trading Loss Not Genuine Due to Circuitous Transactions Among Group Entities.
July 19, 2016 Case Laws Income Tax AT

Website Development Costs Deemed New Asset Creation; Expense Claim Rightly Disallowed for Long-term Benefits.
July 19, 2016 Case Laws Income Tax AT

Income Tax Department's Role: Ensuring Compliance, Not Fear, u/s 271(1)(c) for Concealment Penalties.
July 19, 2016 Case Laws Income Tax AT

Deemed Dividend u/s 2(22)(e): Current Year's Profits Excluded from Accumulated Profits Until Year-End Book Closure.
July 19, 2016 Case Laws Income Tax AT

Depreciation Allowed for Car in Directors' Names as Company Investment for Business Use.
July 19, 2016 Case Laws Income Tax AT

Revenue's Claim of Cash Accounting System Rejected; Expenses Recorded and TDS Deducted Upon Determination.
July 19, 2016 Case Laws Income Tax AT

Assessee's Land Reclamation and Afforestation Costs Approved; Obligated to Restore Leased Land Post-Excavation.
July 19, 2016 Case Laws Income Tax AT

DRP and Tribunal Confirm Payment as Revenue Expenditure, Aligning with Commissioner of Income Tax (Appeals) Decision.
July 19, 2016 Case Laws Income Tax AT

Court Challenges Disallowance of Loss Claim on Film Rights; Officer Failed to Prove Higher Sale Price Possible.
July 19, 2016 Case Laws Income Tax AT

Court Rules Only 15% of Deficit Stock is Taxpayer's Income, Not Entire Stock Value.
July 19, 2016 Case Laws Indian Laws HC

Secured creditors cannot use force to seize assets; only CMM or DM can decide u/s 14(2).
July 19, 2016 Case Laws Income Tax AT

ATMs Recognized as Computers for Tax Depreciation, Eligible for 60% Depreciation Rate Under Income Tax Laws.
July 19, 2016 Notifications Income Tax

Arm's Length Price Considered Valid if Variation is Within 1% for Wholesale, 3% for Others u/s 92C.
July 18, 2016 Case Laws Service Tax HC

Court Dismisses Bail Application, Stresses No Leniency for Delays in Service Tax Non-Payment Cases.
July 18, 2016 Case Laws Service Tax AT

Excess Service Tax Payment Adjusted Without Compliance to Rules 6(4A) & 6(4B); No Demand Raised Against Party.

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