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Highlights / Annotations / Catch Notes For December of 2017

Home Highlights December December 2017 Year 2017

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Showing 151 to 200 of 326 Records

December 17, 2017 Case Laws Income Tax AT

Section 142A of the Income Tax Act is not retroactive; applies only from October 1, 2014.
December 17, 2017 Case Laws Income Tax AT

Penalty Not Imposed: AO's Unclear Basis u/s 271(1)(c) on Concealment or Inaccurate Income Details.
December 17, 2017 Case Laws Income Tax AT

10% Vehicle Expense Disallowance for Personal Use Deemed Reasonable Without Logbook Documentation.
December 16, 2017 Case Laws Income Tax AT

Substantive addition in AHRPL case makes protective addition in ADIPL case unjustified due to double taxation risk.
December 16, 2017 Case Laws Income Tax AT

MAT Credit Dispute: Court Rules Against Exclusion of Surcharge and Cess in Tax Credit u/s 115JAA.
December 16, 2017 Case Laws Customs HC

Court Rules No Extension Beyond Six Months for Unmet Export Obligations, Even in Hardship Cases.
December 16, 2017 Case Laws Indian Laws SC

Apex Court's Original Jurisdiction Requires Legal Vesting to Maintain Legislative Intent and Preserve Separation of Powers.
December 16, 2017 Case Laws Service Tax AT

Ex-Servicemen Welfare Resettlement Activities Liable for Service Tax as Security Agency Services Without Profit Motive Requirement.
December 16, 2017 News GST

Inter-State e-way Bill Mandatory from February 1, 2018, as per GST Council Decision.
December 16, 2017 Case Laws Central Excise AT

CENVAT Credit Denial for Vehicles Overturned Due to Lack of Evidence on Unsuitability for Goods Transport.
December 15, 2017 Case Laws Income Tax AT

Tax Case: 6% Disallowance on Bogus Purchases Upheld; Full Disallowance Deemed Unsustainable by Appeals Commissioner.
December 15, 2017 Case Laws Income Tax AT

Court Rules No Extra Interest Beyond Law for Delayed Refunds u/s 244A.
December 15, 2017 Case Laws Customs HC

Court Rules Extra 5% Duty on Petitioner's Imports Unjustified; Appeal Succeeds Against Authority's Order.
December 15, 2017 Case Laws Service Tax AT

Penalty u/s 78(1) Deemed Unjust After Appellant Pays Tax and Interest Following Employee Defalcation.
December 15, 2017 Case Laws Service Tax AT

"Clearing and Forwarding" Covers Goods Movement as Directed; Other Activities Not Taxable Under Specific Entry.
December 15, 2017 Case Laws Service Tax AT

Refund Denied Due to Address Discrepancy on FIRCs; Exporter's Declaration Should Be Considered for Correlation.
December 15, 2017 Case Laws Central Excise HC

High Court Rules Revival of Decade-Old Proceedings Violates Natural Justice, Show Cause Notice Deemed Unsustainable.
December 15, 2017 Case Laws Central Excise AT

FRP Composite Doors Classified as Wood Products Based on Essential Character Per Rule 3(b) Interpretation Guidelines.
December 15, 2017 Case Laws Central Excise AT

Radioactive Isotopes Exempt from Central Excise Duty Due to Immediate Decay and No Shelf-Life.
December 14, 2017 Notifications Customs

Customs 2017 Rules: Mandatory Data Submission for Compliance; Enhancing Transparency & Efficiency in Customs Operations.
December 14, 2017 Case Laws Income Tax HC

Court Rules Against 50% Income Estimation for Medical Professional; Lack of Evidence for Enhanced Assessment.
December 14, 2017 Case Laws Customs HC

Court Rules Unpaid Charges Don't Block Exemption Grant; Applicants Weren't Warned of Possible Denial During Process.
December 14, 2017 Case Laws VAT and Sales Tax HC

Court Rules on AO's Jurisdiction: Tax Assessment Order Exceeded 5-Year Limit, Invalidated 10% CST Tax Imposition.
December 14, 2017 Case Laws Income Tax AT

No Addition u/s 40(a)(ia) for Non-Deduction of TDS on Interest, No Deduction Claimed by Assessee.
December 13, 2017 Circulars Income Tax

Tax Deposit Deadline for October 2017 Extended to November 8, 2017, from November 7, 2017.
December 13, 2017 Circulars FEMA

Investment Framework Review: Revised Limits for Foreign Portfolio Investors in Government Securities under Medium Term Framework.
December 13, 2017 Case Laws GST HC

GST Law Requires Strict Adherence to Statutory Process for Adjudication and Provisional Release of Detained Goods.
December 13, 2017 Case Laws Income Tax AT

Mense profit from property rental is considered capital, not revenue, and is not taxable.
December 13, 2017 Case Laws Central Excise HC

Court Upholds Full Excise Duty Exemption Under Promissory Estoppel, Quashes 2008 Notifications Reducing Benefits.
December 13, 2017 Case Laws Income Tax HC

Assessees cannot deduct gross receipts without depreciation u/s 80-IA of the Income Tax Act, regardless of interpretation.
December 13, 2017 Case Laws VAT and Sales Tax HC

Liquor dealers can't claim automatic composition tax benefits u/s 15 by merely separating turnover for different goods.
December 13, 2017 Case Laws Service Tax AT

Tamil Nadu's EPICs production not classified as photography service; no service tax applicable for respondents' work.
December 13, 2017 Case Laws Central Excise AT

Card Kit Components Have Distinct Functions; Cannot Be Classified Under Central Excise Tariff Heading No. 84.48.
December 13, 2017 Case Laws Central Excise AT

Agricultural Storage Benefit Maintained Despite Minor Non-Agricultural Use; Primary Purpose Prevails.
December 13, 2017 Case Laws Central Excise AT

Blinds Classified as Movable Property Despite Wall Mounting, Similar to Easily Removable Curtains.
December 12, 2017 Case Laws Income Tax AT

Alimony from Ex-Spouse Falls Under Income Tax Act Section 56(2)(vi) for Tax Purposes With Specific Exceptions.
December 12, 2017 Circulars Customs

Countervailing duties eligible for drawback on re-export u/s 74 of Customs Act, 1962, if conditions met.
December 12, 2017 Case Laws Income Tax HC

Taxpayer Cannot File Revised Return After Deadline in Section 139(5) of Income Tax Act.
December 12, 2017 Case Laws Income Tax AT

Court Rules Paintings as Stock-in-Trade, Rejects Unjustified Additions; Gifts Properly Accounted in Books.
December 12, 2017 Case Laws Income Tax AT

ITAT Rules Gain from Relinquishing Booking Rights as Short-Term Capital Gain; Calculate Holding from MOU Date.
December 12, 2017 Case Laws Income Tax AT

Court Finds Assessee Guilty of Using Fake Purchase Bills; Supplier Proven Fraudulent and Non-Existent.
December 12, 2017 Case Laws Income Tax AT

Interest on delayed payments to MSMEs is penal and not deductible u/s 37 of the Income Tax Act.
December 12, 2017 Case Laws Income Tax AT

Cancellation Expenses Not Deductible Under Capital Gains; Only Direct Transfer Costs Allowed as Deductions.
December 12, 2017 Case Laws Service Tax AT

Appellants not liable for service tax on FCCB and GDR public offer; no service provider engagement or tax transfer.
December 12, 2017 Case Laws Service Tax AT

Ready-Mix Concrete Supply and Related Activities Exempt from Service Tax under Construction Services Category.
December 12, 2017 Case Laws Central Excise AT

Duty Paid on Highest Transaction Value for All Depots, Complying with Section 4(1)(b) and Rule 7 of Central Excise.
December 11, 2017 Circulars DGFT

Import License Applications Require Proof of Payment at Submission to be Processed by Authorities.
December 11, 2017 Notifications Customs

Gold and Silver Imports Under FTP Schemes Get Exemptions in Amended Customs Notification.
December 11, 2017 Notifications Customs

Customs Duty Update: New Rates for Textile Products under Chapters 50-63 Impacting Importers and Businesses.
December 11, 2017 Notifications Customs

Updated Customs Duty Rates Announced for Woven Fabrics in Chapters 52, 54, 55, and 58.

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