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Highlights / Annotations / Catch Notes For December of 2016

Home Highlights December December 2016 Year 2016

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Showing 51 to 100 of 330 Records

123 4 5 6........ 7

December 28, 2016 Case Laws Service Tax AT

Revenue Authority's Rejection of Coaching Service's Tax Returns Overturned Due to Lack of Proper Basis.
December 28, 2016 Case Laws Central Excise AT

Valuation of Freight and Insurance Charges at Place of Removal for Excise Duty; Buyer's Premises Not Place of Removal.
December 28, 2016 Case Laws Central Excise HC

Appellate Tribunal upholds penalty on husband acting on behalf of dormant partner and partnership firm.
December 28, 2016 Case Laws Central Excise AT

Climbers and Thriller Sports Equipment for Kids Qualify for Excise Exemption in Playgrounds and Gardens.
December 28, 2016 Case Laws Central Excise AT

CENVAT Credit Denied for Security Services at Executive Residences, Not Linked to Manufacturing Activity.
December 28, 2016 Case Laws Central Excise AT

Assessee's Autonomy Upheld: Department Cannot Dictate Method for Credit Reversal u/r 6, Cenvat Credit Rules 2004.
December 28, 2016 Case Laws VAT and Sales Tax HC

Court to Decide if Energy Sales to State Board Are Subject to VAT and Sales Tax.
December 27, 2016 Case Laws Income Tax AT

Income Addition for Unexplained Marriage Expenses Requires More than Partner's Statement, Court Rules.
December 27, 2016 Case Laws Income Tax AT

Lease Premium to CIDCO for Land Rights is Capital Expenditure, Not Subject to TDS Under Income Tax Section 194I.
December 27, 2016 Case Laws Income Tax AT

Wire mesh installation on school buses seen as revenue expense, not capital, due to lack of enduring benefit.
December 27, 2016 Case Laws Income Tax AT

Tax Treatment Clarified: Transponder Payments Not Both 'Royalty' and 'Fees for Technical Services' u/s 195.
December 27, 2016 Case Laws Service Tax AT

Waiver of Penalties Justified for Construction of Residential Complex Services u/ss 77 and 78 of Finance Act, 1994.
December 27, 2016 Case Laws Central Excise AT

CENVAT Credit Denied for Wooden Pallets Used for Moving Finished Goods Within Factory; Not Part of Manufacturing Process.
December 27, 2016 Case Laws Customs AT

Partners Share Liability Equally with Firm for Penalties, Distributed by Ratio; Cannot Be Treated Differently from Firm.
December 27, 2016 Case Laws Customs HC

High Court Rules Allegations Alone Cannot Block Amendments to Import General Manifest Requests.
December 27, 2016 Case Laws Customs AT

Legal Dispute Over Import Classification: Rubber Crumb vs. Vulcanized Tire Powder, Key to Avoid Confiscation.
December 27, 2016 Case Laws VAT and Sales Tax HC

Replacement Spare Parts Under Warranty Considered Sales; Sales Tax Must Be Charged Per Section 2(ac) of the Act.
December 26, 2016 Case Laws Income Tax HC

Income from Vacant House Property Assessed u/s 23(1)(a) of Income Tax Act, Not Section 23(1)(c.
December 26, 2016 Case Laws Income Tax HC

High Court Evaluates Proper Timing for Accounting Sale Price of Built Properties for Income Tax Purposes.
December 26, 2016 Case Laws Income Tax HC

High Court rules Section 143(1) intimation is an 'order', enabling taxpayer to seek revision u/s 264.
December 26, 2016 Case Laws Income Tax HC

Assessment Notice to Deceased Invalid: Must Be Addressed to Heirs per Section 159 of Income Tax Act.
December 26, 2016 Case Laws Service Tax HC

Assessee Can Settle Outstanding Service Tax with Interest and 25% Penalty per Section 78(1) Finance Act, 1994.
December 26, 2016 Case Laws Service Tax AT

Fabrication as Manufacturing: Exclude Service Tax Demand for Structures u/s 73.08 of Central Excise Tariff.
December 26, 2016 Case Laws Service Tax AT

No Service Tax on Commission from Purchases by Second-Level Distributors Sponsored by a Distributor.
December 26, 2016 Case Laws Central Excise AT

Secretive Removal Requires Strict Action Based on Probability Evidence.
December 26, 2016 Case Laws Central Excise AT

Central Excise Show Cause Notice Invalidated for Vagueness and Lack of Clarity, Undermining Legal Effectiveness.
December 26, 2016 Case Laws Central Excise AT

Rule 8 Requires Cost Accountant Certification for Valuation of Goods Using Cost Plus Method.
December 25, 2016 News Income Tax

Authorities Intensify Scrutiny on Undisclosed Income Post-Demonetization, Urging Transparency to Combat Black Money and Tax Evasion.
December 24, 2016 Case Laws Income Tax AT

No Penalty for Diamond Stock Undervaluation as Tax Impact Neutral Over Assessment Years u/s 271(1)(c.
December 24, 2016 Case Laws Income Tax AT

Section 40A(3) Confirms Disallowance of Payments Over Rs. 20,000 Without Prescribed Methods, Even if Genuine.
December 24, 2016 Case Laws Income Tax AT

Section 80JJA Deduction Approved: Allegations of Profit Misallocation in Bio-Fertilizer Business Found Unfounded by AO.
December 24, 2016 Case Laws Income Tax AT

The cost of shuttering materials is considered revenue expenditure for the assessee.
December 24, 2016 Case Laws Service Tax AT

Refund Claim for CENVAT Credit on Export Services Approved as Recipient Located Overseas, After Initial Rejection.
December 24, 2016 Case Laws Central Excise AT

CENVAT Credit Allowed: Invoices in Directors' or Employees' Names Valid if Recorded in Company's Books.
December 24, 2016 Case Laws Central Excise AT

Refund Approved for Unjust Enrichment: Excise Duty Overpaid on Price Without Discount Wasn't Transferred to Another Party.
December 24, 2016 Case Laws Central Excise AT

Micro Spray Water Cooling System, immovable when assembled on-site, not subject to central excise duty.
December 24, 2016 Case Laws Central Excise AT

Original Registration Certificate Restored to Respondent; Department's Withholding Provided No Benefit, Benefit of Doubt Applied.
December 24, 2016 Case Laws Companies Law AT

Misleading Investors in India: Serious Offense Under Securities Market Regulations, Strict Penalties Applied for Fraudulent Activities.
December 23, 2016 Case Laws Income Tax HC

High Court Dismisses Petition Filed After Two Years of Silence on Jurisdiction, Post Section 153A Notice.
December 23, 2016 Case Laws Income Tax AT

Taxpayer Penalized for Unexplained Cash Deposits u/s 271(1)(c) of Income Tax Act; Explanation Rejected as Not Bona Fide.
December 23, 2016 Case Laws Central Excise AT

Buyer Denied Refund as Exemption Was Not Claimed by Manufacturer; Conditional Exemption Invalid for Refund Claim.
December 23, 2016 Case Laws Customs AT

Second-hand Goods Valuation Requires Individual Assessment Due to Variations in Use and Condition; No Universal Value Application.
December 23, 2016 Case Laws Customs AT

Appellants Misdeclare Value of Imports, Face Confiscation Under Customs Regulations for Suppression of Actual Value.
December 23, 2016 Case Laws Companies Law Tri

NCLT Holds Jurisdiction Over Matters Transferred u/ss 163 and 219 of Previous Companies Act.
December 22, 2016 Case Laws Income Tax AT

Court Limits Deduction on Partner's Wife's Foreign Travel Expenses to 50%, Grants Partial Relief to Assessee Firm.
December 22, 2016 Case Laws Service Tax AT

Appellant's Composite Contract in Mines Classified as 'Mining Services,' Subject to Service Tax Since June 18, 2002.
December 22, 2016 Case Laws Service Tax AT

Co-Insurer's Services Exempt from Service Tax; Demand Set Aside by Court Decision.
December 22, 2016 Case Laws Central Excise AT

Crushing, Grinding, and Jigging of HCFC Slag Deemed Manufacturing Under Central Excise Rules.
December 22, 2016 Case Laws Central Excise AT

Valuation of Free Maggie Noodles with Sundrop Oil u/s 4, Not Section 4A, of Central Excise Act.
December 22, 2016 Case Laws Central Excise AT

Excise Case: Lead Norms Apply Only to Waste with 97% Metal Content, Not All Scrap Categories.

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