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Highlights / Annotations / Catch Notes For April of 2017

Home Highlights April April 2017 Year 2017

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Showing 351 to 400 of 486 Records

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April 10, 2017 Case Laws Central Excise AT

Revenue Fails to Prove Filter Cake as Excisable Product; Not Intended for Market Trade.
April 10, 2017 Case Laws Central Excise AT

Technical and Royalty Fees Excluded from Goods' Assessable Value Due to Lack of Appellant Responsibility for Royalty Burden.
April 10, 2017 Case Laws Customs AT

Import Policy Allows Second-Hand Furniture Under 10 Years Old as Capital Goods for Service Provision.
April 10, 2017 Case Laws Customs AT

Technical Documents for Spin Drawing Machine Reclassified from Chapter 84 to Chapter 49.
April 10, 2017 Case Laws Customs AT

Machines for Forming PET Bottles Eligible for Benefits Under Notification 21/2002, Classified Under CTH 84 2230 00.
April 10, 2017 Case Laws Customs AT

Exemption from Extra Customs Duties on Turbines Could Undermine Law's Intent and Reduce Public Revenue.
April 10, 2017 Case Laws Indian Laws HC

Section 138 of the Negotiable Instruments Act: Accused Can Rebut Presumption; Complainant Must Prove Debt Beyond Reasonable Doubt.
April 8, 2017 Case Laws Service Tax AT

Adjustment of Excess Service Tax Allowed u/r 6 for Future Liabilities, Enabling Offset of Overpayments.
April 8, 2017 Case Laws Central Excise AT

Company Misuses CTU/DTC Brand Names, Excluded from SSI Exemption Calculations Under Central Excise Rules.
April 8, 2017 Case Laws Central Excise AT

Tribunal Rules Against Appellant: CENVAT Credit Reversal Required on Written-off Inputs, Even Before Rule 3(5B) CCR, 2004.
April 8, 2017 Case Laws Central Excise AT

Interest Mandatory on Duty Payment for Removed Capital Goods; No Penalty u/s 11AC Due to Non-chargeable Duty.
April 8, 2017 Case Laws Central Excise AT

Sales Promotion Costs Excluded from Appellant's Sales Price Without Additional Consideration for Distributors.
April 8, 2017 Case Laws Customs AT

Rice Export Violates 20% Non-Basmati Limit, Faces Confiscation and Penalties u/s 114(i.
April 8, 2017 Case Laws Customs AT

Dispute Over Butter Flavoring Classification Resolved: Classified Under Chapter 21 Due to Non-Plant Origin Ingredients.
April 8, 2017 Case Laws VAT and Sales Tax HC

Legislature Sets Conditions for Taxable Person's Input Tax Credit Entitlement; Rights Secure Upon Meeting Conditions.
April 8, 2017 Case Laws Income Tax HC

Non-competition agreement compensation deemed non-taxable capital receipt before April 1, 2003, under Income Tax Act 1961.
April 8, 2017 Case Laws Income Tax HC

ITAT Orders Fresh Assessment Over Missing Data for 53 Comparables; High Court Dismisses Revenue's Objections as Unfounded.
April 8, 2017 Case Laws Income Tax HC

Software Park Land Error in Financial Statements Deemed Insignificant Under Income-tax Act Interpretation.
April 8, 2017 Case Laws Income Tax AT

No Additions u/s 40A(2)(a) for Payments to Shareholder-Directors; Deemed Fair Market Value for Commercial Purposes.
April 8, 2017 Case Laws Income Tax AT

CSR Expenses for Ambulance and Medical Services Near Terminal Not Deductible as Business Expenses for Tax Purposes.
April 8, 2017 Case Laws Income Tax AT

Court Deems 12.5% Gross Profit Ratio Appropriate for Alleged Bogus Purchases, Citing Fairness and Rationality.
April 8, 2017 Case Laws Income Tax AT

Section 80-IA Deduction: Developer of Infrastructure Facility Eligible Without BOT/BOOT Requirement.
April 8, 2017 Case Laws Income Tax AT

Isolated Transactions Not Enough to Constitute a Business; Regular Buying and Selling Required for Business Status.
April 8, 2017 Case Laws Income Tax AT

Assessees denied full foreign tax credit cannot claim deductions for remaining withheld taxes u/s 37(1) ITA.
April 8, 2017 Case Laws Income Tax AT

Investment Deduction Claim u/s 54F Valid Within Extended Deadline of Section 139(4.
April 7, 2017 Case Laws Service Tax AT

Company Not Liable for Service Tax on Fixed Charge Bus Transport for Staff; Not a Tour Operator Service.
April 7, 2017 Case Laws Service Tax AT

"Club or Association Service" Payments Taxable, But Copyright Societies' Member Receipts Exempt Under Law.
April 7, 2017 Case Laws Service Tax AT

Activity Not a 'Support Service' Unless Optional and Flexible for In-House or Outsource Performance, Says Rule.
April 7, 2017 Case Laws Central Excise HC

Heirs Not Liable for Sole Proprietorship Dues Without Specific Legal Provision After Proprietress and Attorney Holder's Deaths.
April 7, 2017 Case Laws Central Excise HC

Court Upholds Excise Duty on Tobacco Manufacturing Based on Packing Machine Speed; No Judicial Intervention Needed.
April 7, 2017 Case Laws Central Excise AT

Rule 5 Refunds Apply to Deemed Export Supplies in India, Not Just Physical Exports Out of India.
April 7, 2017 Case Laws Central Excise AT

Cotton Waste from 100% EOU Exempt from Duty for DTA Sales Under Notification No. 23/2003-C.E., No Conditions Apply.
April 7, 2017 Case Laws Central Excise AT

Terminal Charges Included in Assessable Value for Central Excise Duty on Oil Marketing Companies, Excluding BPCL.
April 7, 2017 Case Laws Customs AT

Video Cassette Blanks Freely Importable Under Exim Code 852390 03.20, No Restrictions on Importation.
April 7, 2017 Case Laws Customs AT

Revenue Must Return Unused Documents to Assessee When Relying Only on Select Evidence in Assessments.
April 7, 2017 Case Laws VAT and Sales Tax HC

Penalty Imposed u/s 45(6) When Tax Discrepancy Exceeds 25% Between Paid and Actual Tax Payable.
April 7, 2017 GST

Amendments to Customs, Excise, and CST regulations aim to align with GST for streamlined tax processes and improved compliance.
April 7, 2017 Case Laws Income Tax HC

High Court Orders Special Audit u/s 142(2A) for Complex Land Revaluation and Equity Share Issues in Firms.
April 7, 2017 Case Laws Income Tax HC

CBDT Directed to Process Income Declaration Scheme Submission; Adjust for Advance Tax and TDS Payments per 2016 Court Order.
April 7, 2017 Case Laws Income Tax AT

Tax Withholding Not Required on FCCB Interest u/ss 196C and 115AC Due to Exclusion in Section 9(1)(v)(b.
April 7, 2017 Case Laws Income Tax AT

Arbitration Awards for Income Loss in DDA House Construction Deemed Non-Taxable Capital Receipts Under Tax Laws.
April 7, 2017 Case Laws Income Tax AT

SCB's Payment to Assessee Not "Fees for Technical Services" u/s 9(1)(vii) of Income Tax Act. No Human Intervention.
April 7, 2017 Case Laws Income Tax AT

Discrepancy in Turnover and TDS Certificates Justifies Additions by Assessing Officer Under Tax Law.
April 7, 2017 Case Laws Income Tax AT

Assessment Reopening Invalid: Orders Void Ab Initio Due to Improper Notice Service by Assessing Officer.
April 7, 2017 Case Laws Income Tax AT

Leased assets returning to owner and re-leased must continue depreciation if part of asset block.
April 7, 2017 Case Laws Income Tax AT

Wholesale Buyers Bear Sales and Promotion Costs; Assessee Acts as Coordinating Agency, Not Sole Beneficiary of Premium.
April 7, 2017 Case Laws Income Tax AT

Income Tax Law: Best Judgment Provision Ensures Accurate Income Assessment Based on Evidence, Not Arbitrary Estimates.
April 7, 2017 Case Laws Income Tax AT

Taxpayers Not Liable for Interest u/s 234B If Income Accrual is Unforeseen and Unpredictable.
April 6, 2017 GST

Rajya Sabha Greenlights GST Rollout Starting July 1, Following Lok Sabha Approval for Major Tax Reform.
April 6, 2017 Notifications Customs

Amendment Allows Duty-Free Import of 5 Lakh Metric Tons of Raw Sugar Until June 12, 2017, Under TRQ.

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A: Managing Currency and Foreign Exchange Risks in International Trade: H...

A: Economic Influence: How Tariffs, Sanctions, and Export Controls Shape ...

A: Unauthorized Use of "Make in India" Logo Without DPIIT Permission Viol...

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A: China's Reforestation Success: Key Lessons for India in Combating Dese...

A: India's Economic Roadmap: Achieving 7-8% Growth Through Manufacturing,...

A: Kanauj's Ancient Perfume Industry Faces Modern Challenges While Herita...

H: Managing Director's Remuneration Within Companies Act Limits Not Exces...

H: Tax Authorities Cannot Disallow Legitimate Journal Entries Without Evi...

H: Compounding of FEMA Offenses Cannot Be Claimed as Right After Adjudica...

H: Non-bailable warrants quashed in GST evasion case as accused previousl...

H: GST Amnesty Scheme Under Section 128(A) Offers Relief from Interest an...

H: GST Penalties Reversed: Authority Must Compensate Hindu Undivided Fami...

H: GST Assessment Order Challenged as Non-Speaking: Petitioner Granted Li...

H: Revenue Department Must Grant Personal Hearing Before Recovery of Exce...

H: Writ Appeal Partly Allowed: Court Sets Aside Automatic Restoration Cla...

H: Limitation Period for Returns After GST Best Judgment Assessment Is Di...

H: GST Taxpayer Granted Two Weeks to File Rectification Application Under...

H: Assessment Order Without Officer's Signature and DIN Ruled Invalid Und...