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Highlights / Annotations / Catch Notes For January of 2017

Home Highlights January January 2017 Year 2017

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Showing 251 to 300 of 442 Records

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January 11, 2017 Case Laws Service Tax AT

Real Estate Service Providers Must Pay Service Tax on Services and Transfer Charges Under Real Estate Agent Services Category.
January 11, 2017 Case Laws Service Tax AT

Composite Works Contracts Tax Liability Effective from June 1, 2007; Calculate Using Applicable Rates if Conditions Met.
January 11, 2017 Case Laws Service Tax AT

Salaries for Employees on Deputation to Sister Concerns Not Taxable as Support Services Income.
January 11, 2017 Case Laws Central Excise AT

Omission of correct info isn't fact suppression unless deliberate to evade duty; errors aren't willful misstatements.
January 11, 2017 Case Laws Central Excise AT

Cenvat Credit Approved for Appellant's Use of Postage and Courier Services for Business Communications.
January 11, 2017 Case Laws Central Excise AT

Char/Dolochar not subject to excise duty; ineligible for exemption under Central Excise Act, Section 5A.
January 11, 2017 Case Laws Central Excise AT

Sub-contractors, not appellant, liable for duties on storage system installation under relevant manufacturing rules.
January 11, 2017 Case Laws Central Excise AT

Cenvat Credit Rules, 2004: No Requirement for Assessee to Reverse Cenvat Credit After Receiving Refund Order.
January 11, 2017 Case Laws Central Excise AT

Transportation Costs Deductible from Assessable Value in Excise Duty Valuation, Even if Charged via Debit Note.
January 11, 2017 Case Laws Central Excise AT

Refund Claim for Reverse Osmosis Plant Exemption Approved Under Relevant Notification for Industrial Water Treatment Facility.
January 11, 2017 Case Laws Central Excise AT

Cenvat Credit Granted for Railway Track Used in Manufacturing Process Under Central Excise Regulations.
January 11, 2017 Case Laws Customs AT

Customs Tariff Dispute: Confiscation of Goods Highlights Potential for Multiple Interpretations; No Mis-declaration by Importer Found.
January 11, 2017 Case Laws Customs HC

Company and Directors Jointly Liable for Pre-Deposit; 7.5% Duty Drawback Element Satisfies Legal Requirement.
January 11, 2017 Case Laws VAT and Sales Tax HC

High Court Upholds Constitutional Validity of Luxury Tax Amendment, Classifying Accommodations Over Rs. 1000 as 'Luxury' Under Article 226.
January 11, 2017 Case Laws VAT and Sales Tax HC

Illicit Goods Transport with Fake Consignors: Validity of Seizure and Cash Security Demand Upheld u/s 48 U.P. VAT Act.
January 10, 2017 Case Laws Income Tax AT

Income from book retailer services like warehousing and mailing is business income, not house property income, for tax purposes.
January 10, 2017 Case Laws Income Tax AT

Disallowance Unjustified Without Proof Expenditures Were Not Business-Related; Voucher Submission Alone Insufficient, Says AO.
January 10, 2017 Case Laws Income Tax AT

No Additions to Expenditure Claims: Double Filter Oil Priced Higher, Not Unreasonable u/s 40 A(2)(b).
January 10, 2017 Case Laws Income Tax AT

Assessment Cannot Be Reopened Just for TDS Certificate Discrepancies with Profit and Loss Account Receipts.
January 10, 2017 Case Laws Income Tax AT

Court Rules Against Denial of Foreign Travel Expenses Deduction Due to Lack of Evidence for Personal Use by Director.
January 10, 2017 Case Laws Income Tax AT

Unverified Purchases Can't Be Dismissed Without Proof of Fraud; Supplier Non-Response Isn't Enough.
January 10, 2017 Case Laws Income Tax AT

Penalty Imposed u/s 271(1)(c) for Estimated Addition on Protected Assessment Found Unlawful.
January 10, 2017 Case Laws Income Tax AT

Classifying all public sector undertakings as 'associated enterprises' complicates transfer pricing with arm's length requirements.
January 10, 2017 Case Laws Income Tax AT

Section 92A: Shares Held by Union in President's Name Not Classified as Associate Company Under Tax Law.
January 10, 2017 Case Laws Income Tax AT

Trust Eligible for Income Tax Exemption u/s 11; Donations to Charities Count as Income Application.
January 10, 2017 Case Laws Income Tax AT

Payment to Chemical Abstract Services USA for SciFinder access not considered royalty under TDS Section 195; no withholding tax.
January 10, 2017 Case Laws Service Tax HC

High Court Rules CENVAT Credit Valid Despite Missing Customs Endorsement u/r 9 of CENVAT Credit Rules 2004.
January 10, 2017 Case Laws Service Tax AT

CENVAT Credit Allowed for Cargo Handling and Courier Services Used in Warranty Period Maintenance.
January 10, 2017 Case Laws Service Tax AT

Appellant Can File Refund Applications with Recipient or Provider Authorities Per Section 11B.
January 10, 2017 Case Laws Central Excise AT

100% EOU domestic clearances subject to all duties u/s 3 of Central Excise Act, 1944, like imports.
January 10, 2017 Case Laws Central Excise AT

CENVAT Credit Reversal: Capital Goods and Inputs Merge, Cannot Be Considered Separately-Legal Implications Explained.
January 10, 2017 Case Laws Central Excise AT

Rule 8 Provisions Inapplicable: Transaction Value Available, Not All Excisable Goods Captively Consumed for Assessee.
January 10, 2017 Case Laws Central Excise AT

Appellant EOU Granted Cenvat Credit Refund for Renting Services; No Need for Services to Be Within Factory Premises.
January 10, 2017 Case Laws Central Excise AT

Excise Duty on Tinting Not Applicable Beyond One Year Due to Industry Practice and CBEC Clarification.
January 10, 2017 Case Laws Central Excise AT

Interest on Differential Duty: One-Year Time Limit for Recovery of Principal and Interest Ensures Consistent Tax Enforcement.
January 10, 2017 Case Laws Central Excise AT

Job Worker Removal of Semi-Finished Goods Without Duty Not Exempt, Affects Capital Goods Credit Under Tax Law.
January 10, 2017 Case Laws Customs AT

High Seas Sale: Administrative Charges Deemed Sales Profit, Included in Customs Assessable Value Without Specific Evidence.
January 10, 2017 Case Laws Customs AT

Court Orders Detailed Review of Exemption Denial; Adjudicating Authority Must Issue Speaking Order for Refund Processing.
January 9, 2017 Case Laws Income Tax HC

High Court Approves Renewal of 80G(5) and 12AA Registration, Rejecting Claims of Commercial Activities u/s 2(15.
January 9, 2017 Case Laws Income Tax HC

High Court Upholds Validity of Income Tax Assessment Reopening Notice; Authority Demonstrated Independent Decision-Making u/s 148.
January 9, 2017 Case Laws Income Tax HC

Court Allows Extension for Late Tax Return Filing u/s 11; Revenue Must Reconsider Application u/s 119(2)(b.
January 9, 2017 Case Laws Income Tax HC

Court Determines Investment Value & Profits on Unaccounted Purchases Using 4.5% Gross Profit Rate Due to Inadequate Records.
January 9, 2017 Case Laws Income Tax HC

Section 44BB Covers All Receipts, Including Reimbursements; Arguments Using Sections 2(45) or 5(2) Ineffective.
January 9, 2017 Case Laws Income Tax AT

Income from leasing commercial properties classified as business profits, not house property income.
January 9, 2017 Case Laws Income Tax AT

Income Tax Case: Commission Payments Justified by Services Rendered; Entire Deduction Allowed Despite Excessive Payment Concerns.
January 9, 2017 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) wrongly classified share gains based on a 30-day holding period; not supported by law.
January 9, 2017 Case Laws Service Tax AT

Appeals Commissioner assigns service classification to appellant, fails to rule on claims; case needs further review.
January 9, 2017 Case Laws Service Tax AT

Motor Vehicle Department Must Issue Registrations; Not a Service to Promote or Procure for Customers.
January 9, 2017 Case Laws Central Excise AT

Dispute Over SSI Exemption for Clearances Exceeding Rs. 300 Lakhs Due to Inadequate Assessment of Food Prepared by Respondent.
January 9, 2017 Case Laws Central Excise AT

Manufacturer's Misuse of CENVAT Credit for Non-Export Use Raises Tax Concerns and Potential Exchequer Loss.

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