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Highlights / Annotations / Catch Notes For April of 2017

Home Highlights April April 2017 Year 2017

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Showing 301 to 350 of 486 Records

1 ....3 4 5 678 9 10

April 12, 2017 Case Laws Service Tax AT

No Extended Period for C & F Agency Service Valuation; Allegations of Fraud and Misstatement Unjustified.
April 12, 2017 Case Laws Service Tax AT

Valuation of Clearing and Forwarding Services: All Components, Including Reimbursable Expenses, Must Be Included for Service Tax Calculation.
April 12, 2017 Case Laws Service Tax AT

Appellant Not Liable for Service Tax on Transportation Services to M/s. NEPL Due to Reverse Charge Mechanism.
April 12, 2017 Case Laws Service Tax AT

Distinguishing Customs House Agent Services from Clearing & Forwarding for Tax: Nomenclature on Invoice Isn't Enough.
April 12, 2017 Case Laws Central Excise AT

Penalty u/s 11AC Requires Proof of Suppression, Mere Demand Extension Not Sufficient for Imposition.
April 12, 2017 Case Laws Central Excise AT

Charges for Services on Previously Sold Machines Excluded from Assessable Value, Rules Court.
April 12, 2017 Case Laws Central Excise AT

Refund Claim Allowed: No Unjust Enrichment Issue as Department Accepted Refund Order Without Appeal.
April 12, 2017 Case Laws Central Excise AT

DMGP and DDIL, separate legal entities, each qualify independently for Small Scale Industries exemption.
April 12, 2017 Case Laws Customs AT

Anti-Dumping Duties Imposed on Low Ash Metallurgical Coke to Protect Domestic Industry from Unfair Trade Practices.
April 12, 2017 Case Laws Customs AT

Supreme Court Stays Delhi High Court Judgment on DRI Jurisdiction in Mangali Impex Case; Awaiting Civil Appeal Outcome.
April 12, 2017 Case Laws Customs AT

Export Overvaluation Scam: Appellants Used Fraudulent Documents to Claim Duty Drawbacks, Deceiving Customs with Malafide Intent.
April 12, 2017 Case Laws Income Tax SC

Supreme Court Confirms Retroactive Penalty u/s 271(1)(c) of Income Tax Act; Amendment Deemed Clarificatory.
April 12, 2017 Case Laws Income Tax AT

Auditor and ROC fees are deductible expenses for legal compliance u/s 37(1) of the Income Tax Act.
April 12, 2017 Case Laws Income Tax AT

Capital Gain from 78% Land Transfer in 1997-98 Not Taxable in 2001-02 Assessment Year.
April 12, 2017 Case Laws Income Tax AT

Taxpayer's Interest Income from Mobilization Advance Correctly Classified as Capital Receipt, Reducing Capital Work Costs.
April 11, 2017 Articles GST

Dealers under excise, service tax, or VAT must assess GST registration needs if turnover is below Rs. 20 lakhs.
April 11, 2017 Case Laws VAT and Sales Tax HC

High Court Upholds Tax Classification by Value Addition, Dismisses Discrimination Claims Against Dealers Based on Geographic Exemptions.
April 11, 2017 Case Laws Service Tax HC

Court to Assess Validity of Service Tax on Money Changers and Transfer Agents Under Circular No.180/06/2014-ST.
April 11, 2017 Case Laws Service Tax HC

Assessee Avoids Penalty by Paying Full Service Tax and Interest Before Show Cause Notice Issued.
April 11, 2017 Case Laws Service Tax AT

Service Tax on Business Auxiliary Service: Exemption Debate under Notification No. 12/2003-S.T. Remanded for Further Review.
April 11, 2017 Case Laws Service Tax AT

Cenvat Credit Cannot Be Denied Based on Service Provider's Classification Choice, Rules Court.
April 11, 2017 Case Laws Central Excise AT

LPG Bullets' Installation Exempt from Excise Duty Due to Immovable Status, Not Considered Manufacturing Activity Under Central Excise Rules.
April 11, 2017 Case Laws Central Excise AT

Court Rules Duty Assessment Based on Overall Combipack Value, Not Separate for Free Items; MRP Considered.
April 11, 2017 Case Laws Central Excise AT

Blending Additives with Fuel for Premium Sales Is Not Manufacturing, Demand Set Aside.
April 11, 2017 Case Laws Central Excise AT

Refund Claim on Bank Guarantee Encashment Treated as Excise Duty Subject to Unjust Enrichment u/s 11B.
April 11, 2017 Case Laws Central Excise AT

Refund Claim Not Time-Barred: Duty Paid Under Protest Entitles Respondent to Refund Without Time Limit Imposed by Revenue Authority.
April 11, 2017 Case Laws Central Excise AT

CENVAT Credit Approved for Housekeeping, Gardening, and Creche Services Including Nurses and Ayahs.
April 11, 2017 Case Laws Customs AT

Coal Import Dispute: Absence of CASCO Certificate Requires Testing for Ash Content Under Notification No. 21/2002-Cus.
April 11, 2017 Case Laws Customs AT

Eligibility for Export Incentives Differs from Duty Levy Assessment; Not Subject to Same Legal Procedures.
April 11, 2017 Case Laws Customs AT

Exporting Copyright-Infringing Books Not Prohibited by Customs Law or Indian Copyright Act; No Confiscation Required.
April 11, 2017 Case Laws Customs AT

Customs Can't Confiscate Goods as Prohibited Without License After Import, Section 111(d) Misapplied.
April 11, 2017 Case Laws Customs AT

Amendment Request for 2006 Shipping Bills Rejected Due to Non-Compliance with 2004 Circular Conditions.
April 11, 2017 Case Laws Money Laundering HC

Individuals Can Be Charged with Money Laundering for Assisting or Participating Under PMLA's Broad Scope.
April 11, 2017 Case Laws Income Tax AT

Re-assessment Void if No Finding on Taxpayer's Failure to Disclose Material Facts u/s 148 Notice.
April 11, 2017 Case Laws Income Tax AT

Interest on Delayed Receivables Not an International Transaction; Incidental to Sale with Associated Enterprises.
April 11, 2017 Case Laws Income Tax AT

Incentives as subsidies aren't payments for asset costs, excluded from Explanation 10, Section 43(1), Income Tax Act.
April 10, 2017 Case Laws Income Tax HC

High Court Rules Banker's Cheques Valid u/s 40A(3) and Rule 6DD of Income Tax Rules.
April 10, 2017 Case Laws Income Tax AT

Department's Appeal Lacks Evidence, Filed Without Substantive Grounds u/s 10(23)(iiib) for Benefits Denial.
April 10, 2017 Case Laws Income Tax AT

Valuation of Closing Stock Must Include SAD in Line with Purchases, Sales, and Opening Stock u/s 145A.
April 10, 2017 Case Laws Income Tax AT

Tax Authorities Must Assess Actual Income, Avoid Exploiting Taxpayer Mistakes in Partnership Remuneration Cases.
April 10, 2017 Case Laws Income Tax AT

Forex Losses as Business Losses Can Be Offset Against Surrendered Income Per Section 70(1) of Income Tax Act.
April 10, 2017 Case Laws Income Tax AT

Non-residents exempt from advance tax and interest u/s 234B if payer fails to deduct tax at source.
April 10, 2017 Case Laws Income Tax AT

Court to Decide if Share Trading Loss is Business or Speculation Loss; Assessee Exempt from Section 73 Explanation.
April 10, 2017 Case Laws Income Tax AT

Depreciation Allowed on Plant Machinery Installed Offsite for Business Use, AO's Objection Overruled.
April 10, 2017 Case Laws Income Tax AT

Long-term capital gains by partnership firm excluded from book profit for MAT u/s 115JB.
April 10, 2017 Case Laws Service Tax AT

"Gross Amount Charged" in Finance Act, 1994, Section 67: Taxable Value Linked to Specific Services Rendered.
April 10, 2017 Case Laws Central Excise HC

Tribunal Wrongly Dismisses Appeals for Non-Production of Documents Without Legal Basis, Violating Statutory Provisions.
April 10, 2017 Case Laws Central Excise AT

CENVAT Credit Upheld: Lack of Evidence Against Appellant in Fake Invoice Case, Supplier's Statement Insufficient.
April 10, 2017 Case Laws Central Excise AT

Appellants' Lack of Transparency Fails to Overturn Revenue's Case on Clandestine Removal Offense.
April 10, 2017 Case Laws Central Excise AT

CENVAT Credit Applicable: Scrap Not Exempted Goods u/r 6(2) of CCR, 2004; No Further Inquiry Needed. (2.

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