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Highlights / Annotations / Catch Notes For May of 2017

Home Highlights May May 2017 Year 2017

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Showing 251 to 300 of 492 Records

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May 16, 2017 Case Laws Central Excise AT

CENVAT Credit Denial for Spring Steel Bars Overturned; Items Not Bought from Authorized Dealers, Not Used for Rail Clips.
May 16, 2017 Case Laws Central Excise AT

Court Rules SSI Exemption Valid: Entities Not Dummy Units Due to Commercial Interactions.
May 16, 2017 Case Laws Central Excise AT

Consignor liable for duty due to delayed re-warehousing certificate despite consignee's CT-3 clearance.
May 16, 2017 Case Laws Income Tax HC

Court Orders Revenue Authority to Give Assessee Certified Copies of Order Sheet After Fee Payment Calculation.
May 16, 2017 Case Laws Income Tax AT

Exemption Denied: Section 11 Violation Found as Rent Payments Linked to Corpus Donations for Community Hall Use.
May 16, 2017 Case Laws Income Tax AT

Section 153A Proceedings Invalid Without Assessee's Name on Panchanama or Seized Material During AOP Search.
May 16, 2017 Case Laws Income Tax AT

Salary Disallowed as Excessive, But Not u/s 40A(2)(b) Due to Definition of "Relative" in Section 41(2).
May 16, 2017 Case Laws Income Tax AT

Penalty u/s 271AAB Not Mandatory: Term "May" Indicates Discretion, Not Obligation, in Penalty Proceedings.
May 16, 2017 Case Laws Income Tax AT

Commission Disallowed: Agents Lacked Product Knowledge and Connections; Buyers Already Known to Assessee.
May 15, 2017 Case Laws Service Tax AT

Service Tax Levied on Transfer Charges for Plot Transfers, Considered Rent of Immovable Property.
May 15, 2017 Case Laws Service Tax AT

Assessee Must Pay Service Tax on One-Time Payments for Leases Under 30 Years for Renting Immovable Property.
May 15, 2017 Case Laws Service Tax HC

Revenue Authorities Confuse Fitness Centers with Unisex Salons, Causing Service Tax Errors: Clarification Needed on Service Categories.
May 15, 2017 Case Laws Central Excise AT

Denial of CENVAT credit refund for supplies to 100% Export Oriented Units deemed unjustified; not considered physical exports.
May 15, 2017 Case Laws Companies Law Tri

Clarifying Financial and Operational Debt: Section 5(8) defines 'Financial Debt'; 'Operational Debt' covers goods, services, employment, and dues.
May 15, 2017 Case Laws VAT and Sales Tax HC

Court Rules Fastrack Sunglasses Not a "Medical Device," Affecting VAT and Sales Tax Exemptions for Protective Sunglasses.
May 15, 2017 Case Laws Service Tax AT

Appellant Penalized Under Finance Act, 1994 for Failing to File Tax Returns and Disclose Outstanding Tax Liabilities.
May 15, 2017 Case Laws Customs AT

Company Faces Penalties and Fine Over Valuation of Second-Hand Cone Machine and Chocolate Plant Equipment.
May 15, 2017 Case Laws Central Excise AT

Penalty Imposed for Clandestine Paper Transaction Reduced Despite Appellant's Culpable Mental State.
May 15, 2017 Case Laws Central Excise AT

CENVAT Credit Denied Unjustly: Appellant Denied Chance to Cross-Examine Bogus Dealer, Investigation Found Inadequate.
May 15, 2017 Case Laws Customs AT

Iron Ore Export Valuation Based on Fe Content Upheld by Authorities; Lab Analysis Considered Accurate Unless Contested.
May 15, 2017 Case Laws Central Excise AT

Reversal of CENVAT Credit Can Be Appealed: Assistant Commissioner's 2013 Decision is Appealable to Commissioner (Appeals.
May 15, 2017 Case Laws Income Tax SC

Income Found in Search Must Be Shared Among All Family Members Involved in Business Activities.
May 15, 2017 Case Laws Income Tax AT

Exemption Denied: Activities Outside India Lead to Rejection u/s 80G(5)(vi) Without Required Approval u/s 11(1)(c).
May 15, 2017 Case Laws Income Tax AT

Taxpayer Rights to Challenge Section 147 Proceedings and Prove Share Capital Validity Under Income Tax Act Sections 263 and 68.
May 15, 2017 Case Laws Income Tax AT

Taxpayer's Asset Gains Taxed as Short-Term Due to Less Than 36-Month Holding After Conversion.
May 13, 2017 Case Laws Central Excise AT

Small Scale Industry Exemption Upheld: "RADOJI" Brand Name Use Doesn't Violate Rules, Contrary to Show Cause Notice Allegations.
May 13, 2017 Case Laws Central Excise AT

Revenue Claims Overturned: No Penalty for Higher MRP u/s 11AC, No Intent to Evade Duty Found.
May 13, 2017 Case Laws Central Excise AT

Appellant Penalized for Secret Removal of Computer Systems Under Pretense of Trading; Manufacturing and Disclosure Issues Highlighted.
May 13, 2017 Case Laws Central Excise AT

Cenvat Credit Transfer Approved Post-Merger for Combined Units; Credit Balance Used for Duty Payment on Finished Products.
May 13, 2017 Case Laws Central Excise AT

Rule 6(3)(b) Payments Not a Duty or Tax; Cannot Deduct from Exempt Goods Price Using Cenvat Inputs.
May 13, 2017 Case Laws Central Excise AT

IDS Accused of Evading Duty on Computer Systems by Issuing Fake Trading Invoices; Duty Payment Demanded.
May 13, 2017 Case Laws Customs AT

Undervaluation of Imports: Brass Scrap, Copper, and LLDPE Violates Trade Regulations; Penalty Imposed for Mis-declaration.
May 13, 2017 Case Laws VAT and Sales Tax SC

Appy Fizz Not Classified as Aerated Branded Soft Drink for VAT and Sales Tax, Revenue Authorities' Claim Rejected.
May 13, 2017 Case Laws Indian Laws HC

High Court Dismisses Complaints as Cheque Bounce Not Covered by Section 138 of Negotiable Instruments Act.
May 13, 2017 Case Laws Income Tax SC

Taxed as Property Income: Appellant Didn't Prove Primary Business Was Property Rental, Shopping Center Income Reclassified.
May 13, 2017 Case Laws Income Tax AT

Reimbursed Expenses Excluded from FTS Taxation; No Profit Element Included, Not Taxable as Fee for Technical Services.
May 13, 2017 Case Laws Income Tax AT

Assessee's Penalty u/s 271(1)(c) Upheld for Failing to Substantiate Claims and Disprove Section 68 Addition.
May 13, 2017 Case Laws Central Excise AT

EOU's Refund Claim Denied for Not Availing Credit First, Inapplicable u/r 5 of Cenvat Credit Rules.
May 13, 2017 Case Laws Central Excise AT

Extended Limitation Period Not Applicable Due to Ignorance of Schedule Third; Normal Demand Period Confirmed.
May 12, 2017 Case Laws Service Tax AT

Government Corporation Avoids Penalty for Pre-Notice Tax Payment; No Evasion Intent Under Finance Act Sections 73(3) & 80.
May 12, 2017 Case Laws Service Tax AT

CENVAT Credit Permitted via Debit Notes if Rule 4(A) Details Present, Document Name Irrelevant.
May 12, 2017 Case Laws Service Tax AT

Resale of IT software invoices before May 16, 2008, exempt from service tax despite post-date services.
May 12, 2017 Case Laws Service Tax AT

CENVAT Credit Approved for Office Furniture as Inputs Justifying Excise Duty Credit for Service Rendering.
May 12, 2017 Case Laws Central Excise AT

Manufacturer Seeks Refund for Unutilized CENVAT Credit on Deemed Exports; No Bond Needed Per Notification No. 5/2006.
May 12, 2017 Case Laws Central Excise AT

Raw Material Suppliers Exempt from Central Excise Duty and Penalties Under SSI Exemption for Job-Work.
May 12, 2017 Case Laws Central Excise AT

Shipping Services at Port Qualify as Cenvatable Input Services u/r 2(l) of CENVAT Credit Rules 2004.
May 12, 2017 Case Laws Central Excise AT

CENVAT credit allowed if job worker pays duty, even if supplier is liable under Notification No. 214/86.
May 12, 2017 Case Laws Customs AT

Clarification on Notification No. 17/2001-Cus: '-' in Column 5 Indicates Nil Duty Rate, No Additional Duty Charged.
May 12, 2017 Case Laws Income Tax HC

Interest from FDR Used for Letter of Credit Classified as Taxable Income by CIT.
May 12, 2017 Case Laws Income Tax AT

Assessee Rightly Classifies Sales Difference as Contingent, Excluded from Accrued Income for Financial Year.

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