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Highlights / Annotations / Catch Notes For January of 2017

Home Highlights January January 2017 Year 2017

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Showing 201 to 250 of 442 Records

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January 14, 2017 Case Laws Income Tax AT

Company's Software Purchase Exempt from TDS Deduction u/s 195; Not Considered a Payment Requiring Withholding.
January 14, 2017 Case Laws Service Tax HC

Court Denies Blanket Relief Request; Authority Retains Statutory Powers and Duties Under Natural Justice Principles.
January 14, 2017 Case Laws Central Excise AT

Export Turnover Excluded from SSI Exemption Value of Clearances; Only Home Consumption Counts Per Notification.
January 14, 2017 Case Laws Customs HC

High Court Affirms DRI Officials' Authority to Issue Show Cause Notices u/s 4(1).
January 14, 2017 Case Laws VAT and Sales Tax HC

High Court Rules No Tax on Brahmos Missile Transfer from Hyderabad to Nagpur for Armed Forces Contract.
January 13, 2017 Case Laws Income Tax AT

Termination Payment with Non-Compete Clause Classified as Revenue Expenditure, Not Capital Expenditure, in Employment Termination Agreements.
January 13, 2017 Case Laws Income Tax AT

Income from License Fees and Amenities Classified as Business Income, Not Property Income, Due to Commercial Use.
January 13, 2017 Case Laws Income Tax HC

High Court Rules Payments for Technical Know-How and Royalty as 'Capital Expenditure', Criticizes ITAT's Superficial Approach.
January 13, 2017 Case Laws Income Tax HC

Tax Reassessment Valid: Petitioners Claimed Unauthorized Deduction for 2010-11, Rural Branches Verification Reveals.
January 13, 2017 Case Laws Income Tax HC

Court Confirms Validity of Reopening Assessment; Reasons for Reassessment Sufficiently Justified, No Grounds for Alteration Found.
January 13, 2017 Case Laws Income Tax AT

Penalty for Late TDS Filing u/s 272A(2)(k) Can Be Waived with Reasonable Cause u/s 273B.
January 13, 2017 Case Laws Income Tax AT

Late TDS Filing Penalty Can Be Waived u/s 272A(2)(k) If Reasonable Cause Shown Per Section 273B.
January 13, 2017 Case Laws Income Tax AT

Identifiable Party Requires TDS Deduction; No TDS Needed When Party is Unidentifiable. Assessee May Be in Default Otherwise.
January 13, 2017 Case Laws Income Tax AT

Foreign Tax Credit Calculation Requires Separate Income Assessment per Jurisdiction as per Treaty Guidelines for Accurate Credit Determination.
January 13, 2017 Case Laws Service Tax AT

Penalty Overturned Due to Tax Procedure Change Causing Payment Delay; No Justification Found for Imposing Penalty.
January 13, 2017 Case Laws Service Tax AT

No Interest or Penalty for Reversed Unused Credit: Clarification on Liability.
January 13, 2017 Case Laws Central Excise AT

Tax Refund Claim: Misconstruction of Rules Leads to One-Year Filing Limit u/s 11B.
January 13, 2017 Case Laws Central Excise AT

Legal Decision: Export Unit's Dues Cannot Be Recovered by Attaching Lessor's Property.
January 13, 2017 Case Laws Central Excise AT

Refund of CENVAT Credit Allowed: No Need for One-to-One Correlation Between Inputs and Exported Products.
January 13, 2017 Case Laws Central Excise AT

Manufacturers Can Retain Cenvat Credit on Input Services After Exiting 100% EOU Scheme, No Reversal Needed.
January 13, 2017 Case Laws Central Excise AT

CENVAT Credit Extended to Unlisted Services: Assessees Can Claim Benefits for Broader Input Service Interpretations.
January 13, 2017 Case Laws VAT and Sales Tax HC

Tribunal Overlooks Key Detail: Builder Retains Land Ownership in Works Contract for Flat Construction Without Development Agreement.
January 13, 2017 Case Laws Companies Law HC

Winding-Up Petition Filed for Unpaid Fees Can't Serve as Recovery Suit Without Company's Clear Liability Admission.
January 13, 2017 Case Laws Income Tax AT

Tribunal Rules 18% Interest Rate u/s 40A(2)(b) of Income Tax Act Reasonable, Overturns Commissioner's Decision.
January 12, 2017 Case Laws Income Tax AT

Section 263 Revision Upheld: Assessee's Income Miscalculation and Document Omission Confirmed During Assessment Proceedings.
January 12, 2017 Case Laws Income Tax AT

Dispute Over Share Transactions: Capital Gain vs. Business Income Classification by Assessing Officer.
January 12, 2017 Case Laws Income Tax AT

Taxpayer Discretion on Charging Interest for Advances from Interest-Free Funds: Key Considerations and Implications.
January 12, 2017 Case Laws Income Tax AT

Strict Interpretation of Tax Laws: Apply Tax if Subject Meets Literal Provision Meaning, No Court Hardship Consideration.
January 12, 2017 Case Laws Income Tax AT

Registration u/s 12AA Withdrawn for Profit-Driven Activities, Not Meeting Charitable Purpose u/s 2(15) of Income Tax Act.
January 12, 2017 Case Laws Income Tax AT

Non-resident without PAN subject to 11.33% TDS u/s 115A(1)(b), not 20%, per section 195.
January 12, 2017 Case Laws Income Tax AT

Taxpayer Wins Deduction u/s 54: Joint Property Purchase with Spouse Qualifies When Funded Solely by Taxpayer.
January 12, 2017 Case Laws Income Tax AT

TDS for Skilled Professional Services in Hospital Electrical Systems Correctly Deducted Under Income Tax Act Section 194C.
January 12, 2017 Case Laws Service Tax AT

Excess Baggage Charges Part of Air Transport Service; Service Tax on Them Unjustified, Not "Transfer of Goods.
January 12, 2017 Case Laws Service Tax AT

EOU's Refund Claim Approved for Essential Input Services Linked to Output Services u/s.
January 12, 2017 Case Laws Service Tax AT

Jaipur Authority Can't Demand Service Tax Without Proof of Services in Their Jurisdiction, Based on Income-Tax Returns Alone.
January 12, 2017 Case Laws Service Tax AT

Interior Decorator's Service: Focus on Advice and Consultancy, Not Construction Work, per Statutory Definition.
January 12, 2017 Case Laws Central Excise AT

Refund Claims Allowed for Turnover Discounts via Credit Notes; Addresses Unjust Enrichment in Central Excise Rules.
January 12, 2017 Case Laws Central Excise AT

Demand for CENVAT Credit Differential on MS Wire Nullified Due to Limitation Period Expiry.
January 12, 2017 Case Laws Central Excise AT

Garneting/Carding Not Manufacturing Despite Chapter Note 3; Classification Unchanged by Case Law and Excise Updates.
January 11, 2017 Case Laws Income Tax AT

Revenue Authority's Inconsistent Stance on Share Sales: Accepted Purchases, Denied Sales as Unexplained Cash Credit u/s 68.
January 11, 2017 Case Laws Income Tax AT

TDS Deduction on Non-Resident Payments Complies with Section 115A(1)(b) and DTAA Rates, No Residency Dispute.
January 11, 2017 Case Laws Income Tax AT

Assessee penalized u/s 271(a)(c) for failing to disclose interest income; explanation deemed not bona fide.
January 11, 2017 Case Laws Income Tax AT

Penalty u/s 271 Not Automatic for Disallowed Interest: No Inaccurate Income Reporting u/s 14A.
January 11, 2017 Case Laws Income Tax AT

Commission Payments to Staff Exempt from TDS u/s 40(a)(ia), No Extra Tax Liability Imposed.
January 11, 2017 Case Laws Income Tax HC

Court Approves Section 80IC Deduction for Manufacturing Processes of Luggage Carriers and Accessories.
January 11, 2017 Case Laws Income Tax AT

Court Rules 12% Annual Interest on Unlikely Interest-Free Loan to Appellant Company under Tax Dispute.
January 11, 2017 Case Laws Income Tax AT

CCTV Cameras Qualify for 60% Depreciation Rate by Including Computer as Key Component in System Evaluation.
January 11, 2017 Case Laws Income Tax AT

Section 11 Exemption Covers Tour, Fashion Show, and Mr & Mrs University Expenses as Income Application for Society's Goals.
January 11, 2017 Case Laws Income Tax AT

Foreign Exchange Forward Contract Losses Recognized as Legitimate Business Losses; Claims Permitted for Currency Hedging.
January 11, 2017 Case Laws Service Tax AT

Restoration Charges for Allotment Defaults Classified as Penalty, Not Subject to Service Tax.

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