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Highlights / Annotations / Catch Notes For April of 2017

Home Highlights April April 2017 Year 2017

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Showing 51 to 100 of 486 Records

123 4 5 6........ 10

April 27, 2017 Case Laws Income Tax SC

Company Must Deduct TDS on F-1 Circuit Profits u/s 195; Construction Costs Irrelevant to Tax Implications.
April 27, 2017 Case Laws Income Tax HC

High Court Upholds Validity of Notice Issued u/s 201 of the Income Tax Act, Requires Petitioner Information.
April 27, 2017 Case Laws Income Tax HC

Tribunal Rules Assessee Can Adjust Seized Funds for Advance Tax from Application Date, No Interest Charged.
April 27, 2017 Case Laws Income Tax AT

Assessing Officer Rejects Books u/s 145(3) Due to Unproven Material Movement; Additions Confirmed.
April 27, 2017 Case Laws Income Tax AT

CIT Corrects AO's Deduction Error: Section 263 Invoked to Address Revenue Loss Due to Misapplication of Section 115JB.
April 27, 2017 Case Laws Income Tax AT

Christian Literature Publisher Recognized as Religious Organization; Misapplication of Income Tax Act Section 2(15) Corrected.
April 27, 2017 Case Laws Income Tax AT

Development Agreement Isn't a Property Sale; No Capital Gains Tax Due to Section 53(A) of Transfer of Property Act.
April 27, 2017 Case Laws Income Tax AT

Transfer Pricing Adjustments: Use Operating Profit, Not Net Profit, for TNMM Comparisons in International Transactions.
April 27, 2017 Case Laws Income Tax AT

Corporate Guarantee Commission Fee for Associated Enterprise Set at 0.50% to Meet Arm's Length Requirement in Transfer Pricing.
April 27, 2017 Case Laws Income Tax AT

Hawala Operator's Admission: Bogus Purchases from Grey Market Not Added as Income for Assessee.
April 27, 2017 Case Laws Income Tax AT

Section 41(1) Update: Write-back of Creditors Reduces Depreciation Claim; Depreciation Not a Loss or Liability.
April 26, 2017 Case Laws Service Tax AT

Railway Composite Works Contracts Exempt from Service Tax Before June 1, 2007.
April 26, 2017 Case Laws Service Tax AT

Service Tax Liability Confirmed for Seed Inspection and Examination Activities Under Technical Inspection Services.
April 26, 2017 Case Laws Service Tax AT

STPI Unit Challenges Rebate Claim Denial Due to Commissioner's Error on Limitation Period Calculation Under Notification No. 12/2005-ST.
April 26, 2017 Case Laws Central Excise HC

Supreme Court's S.K.F. India Ruling on Interest for Differential Duty u/s 11 AB Remains Binding Despite Larger Bench Referral.
April 26, 2017 Case Laws Customs AT

Appellate Authority's 'Star' Quality Decision on PRECIOSA Zirconia Lacks Evidence, Commissioner's Value Enhancement Unjustified.
April 26, 2017 Case Laws Indian Laws HC

High Court Quashes Complaint u/s 138 of Negotiable Instruments Act Due to Lack of Enforceable Debt or Liability.
April 26, 2017 Case Laws Income Tax HC

Tribunal Confirms After-Sale Service and Advertising Expenses as Allowable Deductions u/s 37(1) for Tax Purposes.
April 26, 2017 Case Laws Income Tax HC

Trust Secures 12AA Registration and Tax Exemption After Proving Charitable Activities and Receiving Land Donation.
April 26, 2017 Circulars Service Tax

Form ST-3 Deadline Extended: Submit by April 30, 2017, for October 2016 to March 2017 Period.
April 26, 2017 Case Laws Income Tax AT

Dispute Over Transfer Pricing Analysis: Challenge on Bifurcation of Transactions for Marketing and Technical Support Services.
April 26, 2017 Case Laws Income Tax AT

Container Freight Station Qualifies for Section 80-IA(4) Tax Deduction as Inland Port, Rules Court.
April 26, 2017 Circulars Income Tax

Lease Rent in Industrial Parks or SEZs Classified as Business Income for Tax Purposes.
April 26, 2017 Case Laws Indian Laws HC

Complaint Filed u/s 138 for Cheque Dishonor in Excise Duty Case Lacks Evidence of Enforceable Debt or Liability.
April 25, 2017 Case Laws Customs AT

Importers Can Fulfill Export Obligations Without EODC Using Alternative Documents; No Violation of Advance License Conditions.
April 25, 2017 Case Laws Customs AT

Import Valuation on High Sea Sale Irrelevant; Appellant Proves Declared Values Match Contemporaneous Imports, Blocking Value Enhancement.
April 25, 2017 Case Laws VAT and Sales Tax HC

High Court Rules Western Railway's General Manager is a Dealer for VAT and Sales Tax, Not Exempt by Article 285.
April 25, 2017 Case Laws Income Tax SC

Court Rules Waiver of Interest by Banks is Income Under Income Tax Act Section 41(1.
April 25, 2017 Case Laws Income Tax HC

Court Upholds Constitutionality of Finance Act Provisions; Section 80(5) and Section 10B(1) Not Violating Article 14.
April 25, 2017 Case Laws Income Tax HC

Disallowed Section 80IB Deductions for R&D Expenses Rejected; No Income Additions Made Due to Lack of Evidence.
April 25, 2017 Case Laws Income Tax AT

R&D Expenditure Disallowed u/s 35(2AB) Due to DSIR Non-Approval; Consider u/s 35(1)(iv) Instead. &D.
April 25, 2017 Case Laws Income Tax AT

Penalty Order u/s 271(1)(c) Invalid Due to Lack of AO's Specific Satisfaction in Initiation.
April 25, 2017 Case Laws Income Tax AT

Court Rules TDS u/s 195 Not Needed for Non-Resident Technical Services; No Disallowance u/s 40(a)(i.
April 24, 2017 Case Laws Service Tax AT

Outdoor Catering: Sales Tax Applies to Restaurant Menu Items, No Service Tax Due to Mutual Exclusivity.
April 24, 2017 Case Laws Service Tax AT

Interest on Property Rent Cannot Be Charged Retrospectively; Demands Based on Past Amendments Deemed Irregular.
April 24, 2017 Case Laws Service Tax AT

Subcontractor exempt from service tax if main contractor has already paid for management, maintenance, or repair services.
April 24, 2017 Case Laws Service Tax AT

Service Tax Demand Overturned: Activity Doesn't Qualify as Management, Maintenance, or Repair (MMR) Services.
April 24, 2017 Case Laws Central Excise AT

Show Cause Notice Invalid: No Evidence of Intent to Evade Duty or Fact Suppression by Appellants.
April 24, 2017 Case Laws Companies Law HC

Court Dismisses Winding Up Petition as Disputed Questions Exceed Petition's Scope; Payment Allegations Unresolved.
April 24, 2017 Case Laws Income Tax AT

Cash Deposits Scrutinized: Advances for Asset Acquisition Must Appear on Balance Sheet, Indicating Company Made No Such Advance.
April 24, 2017 Case Laws Income Tax AT

Court Allows Write-Off of Unrecoverable Loans Under BIFR Sanctioned Scheme for New Management's Financial Clarity.
April 24, 2017 Case Laws Income Tax AT

Forex Derivative Losses Recognized as Legitimate Business Expenses; Deductible u/s 37(1) of Income Tax Act.
April 24, 2017 Case Laws Income Tax AT

Section 68: Struck-off Companies Still Subject to Income Tax on Investments Despite Non-filing with Registrar.
April 24, 2017 Case Laws Income Tax AT

Extraordinary expenses like employee salaries and consultancy fees must be considered in Arm's Length Price calculations for tax assessments.
April 24, 2017 Case Laws Income Tax AT

Assessing Officer wrongly disallows deductions for overseas salaries by ignoring the taxability requirement u/s 40(a)(iii).
April 24, 2017 Case Laws Income Tax AT

Interest on Unspent Subsidy Allowable u/s 37(1) of Income Tax Act for Current Year.
April 24, 2017 Case Laws Income Tax AT

Assessing Officer Reclassifies Agricultural Income as Other Sources; Does Not Imply Insufficient Funds for Donations.
April 22, 2017 Case Laws Service Tax AT

Service Tax SCN Invalid: Notice Served on Partner Instead of Partnership Firm is Legally Ineffective.
April 22, 2017 Case Laws Service Tax AT

CENVAT Credit Allowed Despite Late Service Tax Payment and Allegations u/r 9(1)(bb.
April 22, 2017 Case Laws Service Tax AT

Show Cause Notice for Service Tax Evasion Deemed Unsustainable Due to Prompt Compliance with Audit Findings.

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