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Highlights / Annotations / Catch Notes For December of 2016

Home Highlights December December 2016 Year 2016

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Showing 151 to 200 of 330 Records

December 17, 2016 Case Laws Central Excise AT

Charges of Valuation Suppression and Clandestine Removal Dismissed Due to Lack of Positive Evidence; Witness Statements Insufficient.
December 17, 2016 Case Laws Central Excise AT

CENVAT Credit Approved for Lighting Equipment in Steel Production Under Tariff Chapters 84, 85, and 9405.
December 17, 2016 Case Laws Central Excise AT

Refund Entitlement: Appellant's Right to Excess Duty Refund in Goods Clearance Amid Unjust Enrichment Concerns.
December 17, 2016 Case Laws VAT and Sales Tax HC

Franchise Agreement Granting Non-Exclusive License Subject to VAT Under VAT Act Rules.
December 17, 2016 Case Laws VAT and Sales Tax HC

High Court Confirms Validity of GR Cell's Role in High-Value Transaction Cases Before Assessing Officer, Ensures No External Interference.
December 16, 2016 News Indian Laws

Indian Tax System Overhaul: Higher Penalties on Undisclosed Income, New Scheme for Declaring Unaccounted Money Under 2016 Amendment Act
December 16, 2016 Case Laws Income Tax HC

Court Rules Compressed Natural Gas Meets "Manufacture or Production" Criteria for Tax Purposes, Differing from Natural Gas.
December 16, 2016 Case Laws Service Tax HC

Courts Uphold Show Cause Notices if Relevant Material is Used, Regardless of Source; Relevance is Key.
December 16, 2016 Case Laws Income Tax AT

Depreciation on Office TV Set Approved for Business Use, Claim Justified and Appropriate.
December 16, 2016 Case Laws Income Tax AT

Qualified Lady Directors Entitled to 50% Remuneration for Long-Term Association with Company Cannot Be Disallowed.
December 16, 2016 Case Laws Service Tax AT

CENVAT Credit Refund for Rent-a-Cab Services Upheld Despite Clerical Error in Location Mention Under SEZ Provisions.
December 16, 2016 Case Laws Central Excise AT

Grain Cleaning and Drying Machines Classified Under Entry 84.37 for Milling Use, Not Entry 84.19.
December 16, 2016 Case Laws Central Excise AT

CENVAT Credit Approved for Service Tax on Warranty Repairs by Dealers for Transformer Maintenance.
December 16, 2016 Case Laws Central Excise AT

Notional interest on manufacturer's financial assistance for machinery upgrade included in assessable value is upheld by authority.
December 16, 2016 Case Laws Customs AT

Customs Cannot Act on EPCG Export Obligations Until Fulfillment Period Ends.
December 16, 2016 Case Laws Customs AT

Appellant Wins Refund for Unjust Enrichment as Court Confirms Amount Unrecovered from Customer.
December 16, 2016 Case Laws Customs AT

Contractor Entitled to Notification Benefits for Nuclear Project as Certified Goods Use is Undisputed by Revenue Authority.
December 16, 2016 Case Laws Customs AT

CHA License Revocation Delays Harm Innocent Agents Due to Revenue Department Inefficiencies and Lack of Accountability.
December 16, 2016 Case Laws VAT and Sales Tax HC

Court Rules Purified Water Sold in Shital Brand Jars as "Purified Water" for VAT and Sales Tax Classification.
December 15, 2016 Case Laws Income Tax AT

Expenditure on Capacity Expansion and Appearance Change Classified as Capital; Depreciation is Deductible.
December 15, 2016 Case Laws Income Tax HC

Court Upholds Tax Assessment Reopening Over Bogus Entries and Non-Disclosure; Petitioner Denied Relief.
December 15, 2016 Case Laws Service Tax AT

Cenvat Credit Allowed: Invoice Names Appellant as Advertiser, Not an Endorsed Invoice Issue.
December 15, 2016 Case Laws Service Tax AT

Reimbursements for Additional Services Not Classified as Renting Immovable Property Services: Clarification on Valuation.
December 15, 2016 Case Laws Service Tax AT

Separate Billing by Nepalese Suppliers Excludes Appellants from Being Classified as Goods Transport Agency Service Recipients.
December 15, 2016 Case Laws Central Excise AT

CENVAT Credit Allowed: Loss of Iron Ore in Screening Process Not Grounds for Denial if Part of Manufacturing.
December 15, 2016 Case Laws Central Excise AT

Refund Granted for Exported Goods u/r 5 of Cenvat Credit Rules; Credit Status Irrelevant.
December 15, 2016 Case Laws VAT and Sales Tax HC

High Court Confirms Input Tax Credit Eligibility for Product Information Literature and Laboratory Stores Purchases.
December 14, 2016 Case Laws Income Tax HC

Court Urges Company to Engage with Transfer Pricing Officer if No International Transaction Exists.
December 14, 2016 Case Laws Income Tax AT

Estimating Gross Profit on Unaccounted Sales Covers Unexplained Expenditure u/s 69C of Income Tax Act.
December 14, 2016 Case Laws Income Tax AT

Rent for Sister Concern's Plot Allowed if Business Expediency Justified, Even with Third-Party Benefit.
December 14, 2016 Case Laws Income Tax HC

High Court Allows Central Excise Deduction; Revenue Not Prejudiced Due to Section 41(1) Provision for Taxing Provisional Amounts.
December 14, 2016 Case Laws Income Tax HC

Assessing Officer Needs Reasonable Belief to Reopen Assessment for Escaped Income Tax Under Review.
December 14, 2016 Case Laws Service Tax AT

Refund Claim Rejection Unjustified: No Allegation of Late Filing in Show Cause Notice.
December 14, 2016 Case Laws Central Excise AT

No Penalties Without Show Cause Notice Amidst Confusion Over Duty Rates and SSI Concessions Eligibility for Appellants.
December 14, 2016 Case Laws Central Excise AT

Cenvat Credit Allowed for Conveyor Belts, Rubber Goods, and More as Capital Goods Under Central Excise Rules.
December 14, 2016 Case Laws VAT and Sales Tax HC

High Court Rules: No Reopening Final Assessment Based on Inapplicable Apex Court Judgment; Costs Imposed on Revenue.
December 14, 2016 Case Laws Companies Law HC

Court Orders Winding Up of Company Over Unpaid Debts; Debt Disputes Viewed as Unsubstantial Afterthoughts.
December 13, 2016 Case Laws Customs HC

Court Rules Merchant Overtime Fee Unjustified for Services During Regular Working Hours.
December 13, 2016 Case Laws Income Tax HC

Department Failed to Serve Notice at Petitioner's Updated Address Despite Prior Notification.
December 13, 2016 Case Laws Service Tax AT

ID Card Preparation for Bus Passes Deemed IT Activity, Excluded from Business Auxiliary Services Taxation.
December 13, 2016 Case Laws Central Excise AT

Compact Fluorescent Lamps Valuation Must Use MRP; No Extended Limitation Period Due to Lack of Misconduct Evidence.
December 13, 2016 Case Laws Central Excise AT

CENVAT Credit Valid for Direct Material Transport to Job Worker, Avoids Extra Costs and Time. Denial Unjustified.
December 13, 2016 Case Laws Central Excise AT

Commutators Classified Under Code 85.03: Essential Motor Parts for Machinery Components.
December 13, 2016 Case Laws Customs AT

Revenue's Rejection of Import Value Challenged; SCN Issuance u/r 10A Questioned for Fairness and Due Process.
December 13, 2016 Case Laws Customs AT

Importer Faces Duty Payment for Unmet Export Obligation on Exempted Medical Equipment Imports Under Customs Rules.
December 13, 2016 Case Laws Customs AT

Import Value Enhancement of Sodium Saccharin Rejected; NIDB Data and Proforma Invoice Deemed Unsustainable.
December 12, 2016 Case Laws Income Tax AT

Section 194C TDS Applies to Gold Making Charges, Even if Payees Are Employees, Due to Income Threshold Exceedance.
December 12, 2016 Case Laws Income Tax AT

Section 24(a) Deduction: Evidence Unusable if Collected Without Taxpayer's Knowledge or Opportunity to Respond.
December 12, 2016 Case Laws Service Tax AT

Hotel Property Lease Exempt from Service Tax for Renting of Immovable Property Services to Operating Companies.
December 12, 2016 Case Laws Service Tax AT

Service Tax on C&F Agent Services Excludes Reimbursable Expenses; Total Taxable Value Miscalculated.

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