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Highlights / Annotations / Catch Notes For January of 2017

Home Highlights January January 2017 Year 2017

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Showing 151 to 200 of 442 Records

1 2 345 6 7 8........ 9

January 19, 2017 Case Laws VAT and Sales Tax SC

Trade Discounts Post-Sale: Should They Be Included in Taxable Turnover? Clarity Needed on Current Practices.
January 19, 2017 Case Laws VAT and Sales Tax HC

Court Rules Malted Barley, Malt, Hops, Maize Flakes Not Exempt from Entry Tax Under Schedule II, Entry 2.
January 19, 2017 Case Laws Income Tax AT

Foreign Travel Expenses Partially Disallowed for Directors; Commercial Purpose May Qualify for Tax Deduction.
January 19, 2017 Case Laws Income Tax AT

Film Production Payments Considered Contract Payments: TDS Applies u/s 194C, Not Section 194J of Income Tax Act.
January 19, 2017 Case Laws Income Tax AT

Company's Payment to Director: Temporary Advances or Salary? AO's Decision Questioned Due to Ignoring Key Facts.
January 19, 2017 Case Laws Income Tax AT

Hospital Payments to Doctors and Labs: Can Non-Claimed Expenses Be Disallowed u/s 40(a)(ia) and 194J?
January 19, 2017 Case Laws Income Tax AT

Reversal of Excess Profits in Project Completion Method Violates Accounting Standard AS-7, Unauthorized by Management.
January 19, 2017 Case Laws Income Tax AT

Assessing Officer's Duty to Investigate Business Promotion Expenses via Credit Card Doubts Clarified.
January 19, 2017 Case Laws Service Tax AT

Recipient Cannot Change Service Classification u/r 6(5) of Cenvat Credit Rules; Misclassification by Provider Challenged.
January 19, 2017 Case Laws Central Excise AT

CENVAT Credit Allowed for Sales Commission as Part of Sales Promotion Linked to Manufacturing Activity.
January 19, 2017 Case Laws Central Excise AT

Cenvat Credit Allowed on CVD Paid via DEPB; No Suppression of Facts or Extended Limitation Validity.
January 19, 2017 Case Laws Central Excise AT

CENVAT Credit Eligibility Depends on Final Product's Dutiability When Capital Goods are Received, Not Later Exemptions.
January 19, 2017 Case Laws Customs AT

Crude Palm Oil Classified Under Tariff Code 15111000 When Imported in Raw Form.
January 18, 2017 Case Laws VAT and Sales Tax HC

Court Rules Siding and Shunting Charges Excluded from Sale Price for Tax Calculations; Officer's Decision Upheld.
January 18, 2017 Case Laws Income Tax AT

Deduction u/s 54F Allowed for Property Registered in Assessee's Wife and Daughter-in-Law's Names.
January 18, 2017 Case Laws Income Tax HC

Tax Assessment Reopened: Alleged Bogus Loss via Client Code Modifications Justifies Reassessment by Authorities.
January 18, 2017 Case Laws Income Tax HC

Passenger Service Fees to Airports Not Classified as Rent, No TDS Required u/s 194-I of Income Tax Act.
January 18, 2017 Case Laws Income Tax AT

Profit Estimated at 8% Due to Unverified Purchases; Assessee Fails to Prove Authenticity of Transactions.
January 18, 2017 Case Laws Income Tax AT

Leasehold Workshop Improvement Costs Deemed Capital, Eligible for Depreciation, Says Commissioner of Income Tax.
January 18, 2017 Case Laws Income Tax AT

Transfer Pricing Authority Mistakenly Treats Rupee-Denominated CCDs as Loans, Erroneously Using LIBOR as Benchmark Rate.
January 18, 2017 Case Laws Income Tax AT

CIT(A) Upholds Share Buyback Price, Dismisses TPO's Notional Interest Adjustment Based on NAV Justification (A.
January 18, 2017 Case Laws Income Tax AT

Penalty u/s 271(1)(c) of Income Tax Act Deemed Unjustified Due to Ambiguity in Income Concealment Case.
January 18, 2017 Case Laws Income Tax AT

Exemption Granted u/ss 11 & 12: Charitable Motive in Providing Affordable Accommodation Overrides Profit Motive.
January 18, 2017 Case Laws Income Tax HC

Spousal Asset Assessment Doesn't Invalidate Individual Asset Assessment, Protective Measures Considered Separately.
January 18, 2017 Case Laws Central Excise AT

Central Excise Valuation: Rule 7 Inapplicable for Goods Sold at Factory Gate with Duty Paid; Depot Transfers Irrelevant.
January 17, 2017 Case Laws Income Tax AT

Training for Seamen Deemed Charitable; Section 11 Exemption Applies Despite Some Courses Lacking Approval.
January 17, 2017 Case Laws Income Tax HC

Excise Duty Reimbursement in Bihar Classified as Capital Receipt, Excluded from Book Profits u/s 115J.
January 17, 2017 Case Laws Income Tax HC

Section 276CC: Prosecution for Late ITR Filing Eased if Returns Accepted and Assessments Completed.
January 17, 2017 Case Laws Service Tax AT

Employee Services in New York Not Classified as Foreign Services Received in India by Assessee.
January 17, 2017 Case Laws Service Tax AT

Tax Paid Pre-Notice Invalidates Show Cause u/s 73, Penalty Levy Unjustified.
January 17, 2017 Case Laws Central Excise AT

Rule 9: Goods Cleared to Related Parties for Consumption Exempt from Valuation Rules; Rule 8 Also Inapplicable.
January 17, 2017 Case Laws Central Excise AT

Copper Sheets & Circles Used Internally Not Dutiable; Lack Marketability Evidence Under Central Excise Rules.
January 16, 2017 News GST

GST Council Near Consensus on Dual Control & Territorial Waters Taxation; Implementation Expected on July 1, 2017.
January 16, 2017 Case Laws Income Tax AT

Claim u/s 54F Valid Despite Revised Return Issues; Presentable to First Appellate Authority.
January 16, 2017 Case Laws Income Tax AT

CIT's Revision u/s 263 Deemed Unjustified in MAT Computation as Audits Show No Discrepancies in Accounts.
January 16, 2017 Case Laws Service Tax AT

CENVAT Credit Eligibility Confirmed: Cargo Sales Report Validated as Duty-Paying Document for Air Waybill Claims.
January 16, 2017 Case Laws Service Tax AT

Appeal Restored Despite Low Value Due to Significant Legal Issue with Potential Recurring Implications.
January 16, 2017 Case Laws Central Excise AT

Assessee Qualifies for CENVAT Credit on Capital Goods u/r 6(4) Exception for Exempt Outputs.
January 16, 2017 Case Laws Central Excise AT

Contract Focuses on Installation, Not Supply of Glazed Panels; No Excise Duty Demand Due to Lack of Manufacturing.
January 16, 2017 Case Laws Central Excise AT

Reversal of CENVAT Credit Not Required Due to Unchanged Duty After Trade Discounts and Credit Notes Issued.
January 16, 2017 Case Laws Central Excise AT

Refund of Cenvat Credit Allowed for Inputs Used in DTA to EOU Transactions u/r 5 of Cenvat Credit Rules 2004.
January 16, 2017 Case Laws Customs HC

High Court Clarifies Limitation Period for Special Additional Duty Refund Claims u/s 27 of Customs Act, 1962.
January 16, 2017 Case Laws VAT and Sales Tax HC

Deoiled Cake Classification Under Entry-3 Includes Soya Meal for VAT and Sales Tax Purposes.
January 14, 2017 Case Laws Income Tax AT

Stock Appreciation Right Expenses Deemed Revenue Expenditure, Qualify as Allowable under Income Tax Rules.
January 14, 2017 Case Laws Income Tax AT

AO's Addition u/s 68 Denied: Valid Proof Upheld Despite Father's Meagre Income Argument. No Income Additions Made.
January 14, 2017 Case Laws Income Tax AT

Court Rules on TDS Section 195: Technical Services Not Automatically Classified as Royalty Without 'Make Available' Clause.
January 14, 2017 Case Laws Income Tax AT

Assessment Reopening Invalid If Assessee's Objections Not Addressed: Section 147 Case Quashed Due to Jurisdiction Error.
January 14, 2017 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned: No Evidence of Intentional Wrongdoing in Income Reclassification by Taxpayer.
January 14, 2017 Case Laws Income Tax HC

Settlement Commission Restores Case After Rejecting Additions Based on Cash Flow Statement Entries on Alleged Advances.
January 14, 2017 Case Laws Income Tax AT

Pharmaceutical Freebies to Doctors Allowed as Business Expenses u/s 37, No Violation Found.

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