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Highlights / Annotations / Catch Notes For February of 2018

Home Highlights February February 2018 Year 2018

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Showing 151 to 200 of 372 Records

February 17, 2018 Circulars Customs

Customs Officers Can Access Phone Customer Details from Telecom Providers via Summons u/s 108 of Customs Act, 1962.
February 17, 2018 Case Laws Income Tax HC

Assessing Officer to Calculate Written Down Value at 35% of Asset Cost for Depreciation Exclusion Under AIT Act.
February 17, 2018 Case Laws Income Tax AT

CIT's Section 263 Revision on Agricultural Land Sale Rejected; Tehsildar's Certificate Stands Without Additional Evidence.
February 17, 2018 Case Laws Income Tax AT

Deduction Denied: Water Supply and Irrigation Systems Not Part of Tea Manufacturing u/s 80IE(2)(ii) of Income Tax Act.
February 17, 2018 Case Laws Customs AT

Refund Approved for Excess Duty on Air Freight Valuation: Freight Capped at 20% of FOB Value for Air Transport.
February 17, 2018 Case Laws Service Tax HC

Court Criticizes Revenue's Repeated Appeals on CENVAT Credit, Dismisses Cases Regardless of Number of Services Involved.
February 17, 2018 Case Laws Service Tax HC

High Court Quashes Show Cause Notice, Supports Claim for Export Service Refund Based on Statutory Provisions and Notification.
February 17, 2018 Case Laws Service Tax AT

Service Tax Payment: Main Contractor's Payment Considered as Appellant's Own in Advertising Service Tax Liability Case.
February 17, 2018 Case Laws Service Tax AT

FACT-10 Meter RF Shielded EME Chamber not Capital Goods u/r 2(a), but Qualifies as Inputs per Rule 2(k)(ii.
February 17, 2018 Case Laws Service Tax AT

Receipt for Reimbursed Expenses Not Considered Remuneration; Exclusion from Taxable Income Confirmed by Court Decision.
February 17, 2018 Case Laws Central Excise AT

Refund Denied: Trade Discount and Price Variation Clause Doesn't Allow Re-determination of Assessable Value.
February 17, 2018 Case Laws Central Excise AT

CENVAT Credit Applicable to Steel Goods and Welding Electrodes Under CET Act Chapter Headings 72, 73, and 83.
February 16, 2018 Notifications Customs

Customs Update: New Tariff Values Set for Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold, and Silver.
February 16, 2018 Circulars Central Excise

Department Accepts Judicial Orders Without Filing Reviews or SLPs, Ensuring Clarity and Compliance with Court Decisions.
February 16, 2018 Circulars Income Tax

Finance Act 2017: Key Changes in Income Tax Rates, Deductions, Compliance, and Anti-Evasion Measures to Modernize Tax System.
February 16, 2018 Circulars DGFT

DGFT Updates Table 2, Appendix 3B in Foreign Trade Policy 2015-20 with Key Amendments for Stakeholders.
February 16, 2018 Case Laws Income Tax AT

Capital Subsidy Exclusion: CIT(A) Erred on Deemed Dividends u/s 2(22)(e) of Income Tax Act.
February 16, 2018 Case Laws Customs AT

Importers Not Liable for Duty on Goods Lost, Stolen, or Destroyed Before Clearance or Warehousing.
February 16, 2018 Case Laws Customs AT

Appellants denied Project Import benefits as pipes were for drinking water supply, not water treatment.
February 16, 2018 Case Laws Customs AT

Imported Audio Visual Equipment Can Be Cleared Without Import License as Capital Goods for Service Providers.
February 16, 2018 Case Laws Insolvency and Bankruptcy Tri

Assignee Cannot File Petition for Unassigned Arbitral Award Recovery Under Operational Debt Agreement.
February 16, 2018 Case Laws Service Tax HC

High Court Affirms CESTAT's Ruling: Maintenance Charges Not Taxable as Management or Repair Services Under Service Tax Provisions.
February 16, 2018 Case Laws Service Tax AT

Composition Scheme Inapplicable for Pure Service Erection Contracts in Works Contract Services.
February 16, 2018 Case Laws Service Tax AT

Donations to Clubs or Associations from Non-Members Exempt from Service Tax Under Finance Act, 1994.
February 16, 2018 Case Laws Service Tax AT

Property Promoter and Manager Not Taxed as Real Estate Agents for Owner Name Substitution.
February 16, 2018 Case Laws Service Tax AT

Service Tax on Name Change Fees in Residential Complex Sent Back for Review by Original Authority.
February 16, 2018 Case Laws Service Tax AT

Bunker-houses ruled as accommodations, not tangible goods; service tax demand overturned by authorities.
February 16, 2018 Case Laws Service Tax AT

Hospitals and public medical facilities not classified as commercial; fees don't change their non-commercial status.
February 16, 2018 Case Laws Service Tax AT

Application Rejected under VCES Due to Disqualification from Previous Demand under Works Contract Service for 2007-08, Section 106(2.
February 16, 2018 Case Laws Service Tax AT

Power Plant Operations Not Taxable: Agreements Exempt from Service Tax on Maintenance and Repair Services.
February 16, 2018 Case Laws Central Excise AT

SSI Exemption Case: No Common Financial Pool Found Among Four Entities, Impacting Clubbing of Clearances for Tax Purposes.
February 16, 2018 Case Laws Central Excise AT

Appellants obstruct proceedings by seeking cross-examination of former employees; fail to dispute goods valuation with Revenue cooperation.
February 16, 2018 Case Laws Central Excise AT

Rose and Sarasaparilla Syrups Classified as 'Sharbat' Under CETH 2108.20, Not CETH 2001.00.
February 15, 2018 Case Laws Income Tax AT

Assessee must prove foreign stay with evidence like a passport to establish residential status u/s 6 of Income Tax Act.
February 15, 2018 Case Laws Income Tax AT

Penalty u/s 271AAA Blocks Further Penalties u/s 271(1)(c) for Same Income Disclosure.
February 15, 2018 Case Laws Income Tax AT

Income Tax Reassessment: Bogus Purchases Uncovered, Case Reopened u/s 147, Addition Made u/s 69C.
February 15, 2018 Case Laws Income Tax AT

Referral Fee Not Taxable in India: No Involvement of Mumbai PE in CSDB's Overseas Activity.
February 15, 2018 Case Laws Income Tax AT

TDS Not Required for Payments to Non-Residents Without Permanent Establishment u/s 195 of Income Tax Act.
February 15, 2018 Case Laws Income Tax AT

No penalty u/s 271(1)(c) for reclassifying revenue expenditure as capital without concealment or inaccurate particulars.
February 15, 2018 Case Laws Customs AT

Insoluble Sulphur with 20% Oil Content Classified Under CTH 2503 0010 After Testing.
February 15, 2018 Case Laws Indian Laws HC

Court Upholds Chartered Accountants Final Exam Result; "Published for General Information" Phrase Doesn't Imply Official Release.
February 15, 2018 Case Laws Insolvency and Bankruptcy Tri

Guarantor Not a Defaulter if Guarantee Uninvoked; Clauses (c) and (h) of Section 29A Don't Apply.
February 15, 2018 Case Laws Service Tax AT

Refund Claims for Export Services: Time Limit Based on Quarter End When FIRC is Received u/r 5 CCR.
February 15, 2018 Case Laws Service Tax AT

Rules on Costs in Gross Taxable Value Deemed Ultra Vires per Sections 66 & 77 of Finance Act.
February 15, 2018 Case Laws Service Tax AT

No ownership transfer at lease end means it's an operating lease, not financial; service tax demand fails.
February 15, 2018 Case Laws Service Tax AT

Denial of Refund for Unutilized CENVAT Credit Unjustified as Revenue Didn't Dispute Input Service Classification Initially.
February 15, 2018 Case Laws Central Excise AT

Food Preparations by Appellants Excluded from SSI Exemption in Notification 8/2003 Due to Classification Under Chapters 16-20.
February 15, 2018 Case Laws Central Excise AT

CENVAT Credit Eligibility Confirmed for Education Cess Paid on CVD; Credit Admissible for Third Education Cess.
February 15, 2018 Case Laws Central Excise AT

PVC/HDPE Pipes and Sprinklers for Irrigation Misclassified Under Chapter 39, Case-Law on Central Excise Confirms.
February 15, 2018 Case Laws Central Excise AT

CENVAT Credit Approved for Marine Insurance Services, Including Coverage for Directors and Supervisors, Essential for Daily Operations.

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