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Highlights / Annotations / Catch Notes For December of 2017

Home Highlights December December 2017 Year 2017

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Showing 101 to 150 of 326 Records

December 21, 2017 Case Laws Income Tax AT

Assessee's Supervision Lacks Agricultural Operations; No Agricultural Income Proven Without Farmer Arrangements.
December 21, 2017 Case Laws Income Tax AT

Income Tax Act Section 2(22)(e)(ii): Excludes certain business transactions from being deemed dividends if lending is a substantial activity.
December 21, 2017 Case Laws Income Tax AT

Taxpayer Can Offset Cash Segment Loss Against Derivative Income in Arbitrage Activities.
December 21, 2017 Case Laws Income Tax AT

Penalty Imposed for Foreign Tour Expenses, Scholarships, and Loan Interest Linked to Trustees u/s 271(1)(c.
December 21, 2017 Case Laws Income Tax AT

India-France DTAA: No Extra Surcharge or Education Cess Beyond 10% Tax Cap on Royalty Income. Article 13 Applied.
December 21, 2017 Case Laws Income Tax AT

Interest Deduction Denied: No Business Activity u/s 36(1)(iii) of Income Tax Act.
December 21, 2017 Case Laws Income Tax AT

Section 69C: No Income Addition as Unexplained Expenditure Claims on Pencil Notes Unsubstantiated by Evidence.
December 21, 2017 Case Laws Companies Law Tri

Company's Name Restored to Register After Meeting Requirements of Sections 252(1) and 252(3) of Companies Act.
December 21, 2017 Case Laws Service Tax HC

Court Stays Service Tax Notice Issued Post-GST; Lacks Jurisdiction, Halts Further Proceedings Pending Returnable Date.
December 21, 2017 Case Laws Service Tax AT

Refund for Mistaken Service Tax on Reverse Charge Approved; No Presumption of Passing Excess Duty to Buyer.
December 21, 2017 Case Laws Service Tax AT

Refund Approved for SEZ Input Services Despite Initial Rejection Due to Procedural Lapse in Commissioner's List.
December 21, 2017 Case Laws Central Excise AT

CENVAT Credit Denied for Tyres in Non-Dumper Mining Vehicles; Not Considered Capital Goods Under Tax Rules.
December 21, 2017 Case Laws Central Excise AT

Synthetic Web Equipment for Military Classified Under Tariff Heading 6307.9090 per Central Excise Guidelines.
December 21, 2017 Case Laws VAT and Sales Tax HC

Strict Interpretation Required for Tax Exemption on Yarn; Only Cotton Yarn Qualifies Under Entry 44.
December 20, 2017 Case Laws Income Tax AT

Survey Findings Alone Insufficient for Assessment Additions Under Unexplained Investment Section 69; Section 133A(3)(iii) Term "May" Not Definitive.
December 20, 2017 Case Laws Income Tax AT

Interest u/s 234A Cannot Be Imposed Without Original Assessment Order Directive, Rectification Order Invalid.
December 20, 2017 Case Laws Customs HC

CHA License Revocation Overturned: No Involvement in Bogus Exemption Certificate; Security Deposit Forfeiture Reversed.
December 20, 2017 Case Laws Customs AT

Use of Cars by Directors in Emergencies Under EPCG Scheme Doesn't Disqualify Import Benefit, Court Rules.
December 20, 2017 Case Laws Service Tax SC

High Court's decision to dismiss service tax SCN set aside; limitation issues and merits need proper adjudication.
December 20, 2017 Case Laws Service Tax AT

Section 72 Can't Be Applied Solely on Income Tax Returns Without Identifying Taxable Service or Recipient.
December 20, 2017 Case Laws Service Tax AT

Coal Site Preparation Subject to Service Tax: Site Formation and Clearance Category Clarified.
December 20, 2017 Case Laws Service Tax AT

Court Rules Revenue-Sharing Property Lease as Joint Venture, Nullifies Service Tax Demand Due to Agreement's Nature.
December 20, 2017 Case Laws Central Excise AT

Goods Classified Under CETH 8529 to Avoid Higher Excise Duty on TV Receiver Sets Components.
December 20, 2017 Case Laws Central Excise AT

Re-labeling with higher MRP stickers at Faridabad godown deemed manufacturing under central excise laws.
December 19, 2017 Circulars Customs

Amendment to Circular 31/2016: Duty-free shops in India must display prices and sell goods in Indian currency.
December 19, 2017 Case Laws Income Tax AT

Assessing Officer's Additional Assessments on Speculation Losses Found Unjustified; No Undisclosed Income Detected Under Chapter-XIVB.
December 19, 2017 Case Laws Income Tax AT

Assessing Officer's TDS Disallowance u/s 195 Upheld Due to Absence of Section 197(2) Certificate.
December 19, 2017 Case Laws Customs HC

Court Rules 15-Year Delay in Adjudicating Show Cause Notice Unjustifiable; SCN Cannot Proceed Further.
December 18, 2017 Notifications Customs

India Hikes Customs Duty on Imported Electronics, Affecting IGST Rates; Notifications Issued to Stakeholders.
December 18, 2017 Act Rules Money Laundering

Rule 9: Enhanced Client Due Diligence Essential for Compliance with Anti-Money Laundering Regulations in Financial Sectors.
December 18, 2017 Act Rules Money Laundering

Rule 2(d) Defines Officially Valid Documents for Anti-Money Laundering Compliance in Financial Transactions.
December 18, 2017 Act Rules Companies Law

New Guidelines for Cost Records and Audits in Company Law: Key Compliance and Reporting Requirements Explained.
December 18, 2017 Notifications Companies Law

Investor Education and Protection Fund Authority Updated: New Amendments Under Companies Law Enhance Investor Awareness and Protection.
December 18, 2017 Articles Customs

Wedding Ring Import Case Explores Customs Duties and Penalties for Non-Compliance with Jewelry Import Regulations.
December 18, 2017 Case Laws Income Tax AT

Tribunal Rules No Penalty u/s 271(1)(c) for Shifting Taxability Without Concealment or Inaccurate Details.
December 18, 2017 Case Laws Income Tax AT

Classify Terrace Rental Income as Property Income, Not Other Sources, Due to Its Integral Role in Building.
December 18, 2017 Case Laws Income Tax AT

CCTV Cameras and Access Systems Eligible for 60% Depreciation as Computer Peripherals.
December 18, 2017 Case Laws Income Tax AT

Interest Deductions Disallowed in Joint Venture u/s 40A(2)(a) Due to Related Party Transactions.
December 18, 2017 Case Laws Income Tax AT

Section 147/148 Reassessment Invalid if Case Falls u/s 153C of Income Tax Act.
December 18, 2017 Case Laws Income Tax AT

Penalty Imposed for Bogus Purchases u/s 271(1)(c); Assessee Found With Undisclosed Income Via False Entries.
December 18, 2017 Case Laws Income Tax AT

Transfer Pricing Adjustments Limited to International Associated Enterprise Transactions; Domestic Deals Excluded Unless Specified Domestic Transactions Apply.
December 18, 2017 Case Laws Income Tax AT

Rental Income Taxed as 'Income from House Property' Based on Building Ownership, Land Ownership Not Required.
December 18, 2017 Case Laws Companies Law SC

Supreme Court Confirms Lawyers Can Issue Demand Notices for Unpaid Operational Debts in Corporate Insolvency Process.
December 18, 2017 Case Laws Customs HC

Court Grants Duty Refund with Interest Due to Export Non-Occurrence; Time Limit for Claims Acknowledged.
December 18, 2017 Case Laws Service Tax AT

CENVAT Credit Allowed on Essential Interconnectivity Services for Telecom Operations, No Legal Basis for Denial.
December 18, 2017 Case Laws Service Tax AT

Refund of Unutilized CENVAT Credit Allowed Despite Payment Delay; Procedural Lapse Doesn't Deny Substantial Benefit.
December 17, 2017 Case Laws Income Tax SC

Entertainment Duty Exemption for Multiplex Theatres is Capital Receipt, Non-Taxable Under Subsidy Scheme.
December 17, 2017 Case Laws Income Tax HC

Court Rules: Company Not Public Limited u/s 2(22)(e) Due to 38.31% Shareholding by Assessee.
December 17, 2017 Case Laws Income Tax AT

TPO and DRP failed to benchmark taxpayer prices with comparable entities, violating rule 10B(1)(a) in transfer pricing case.
December 17, 2017 Case Laws Income Tax AT

Share Transaction Losses Are Capital Losses, Not Bad Debts u/s 36(i)(vii) of Income Tax Law.

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