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Highlights / Annotations / Catch Notes For June of 2016

Home Highlights June June 2016 Year 2016

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Showing 51 to 100 of 485 Records

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

June 28, 2016 Case Laws Central Excise AT

Refund Approved for Export Courier Service Despite Initial Objection Due to Missing Export Invoice Number and IEC Code.
June 28, 2016 Case Laws Central Excise AT

Adjudicating Authority Must Consider Newspaper Report Before Denying Cenvat Credit Due to Fake Vehicle Registrations.
June 28, 2016 Case Laws Central Excise AT

Insurance Reimbursement for Destroyed Raw Materials Removes Need for Duty Remission Request Under Current Rules.
June 28, 2016 Case Laws Income Tax AT

Res Judicata Doesn't Apply to Income Tax Assessments; AO Can Reinvestigate Similar Issues Annually.
June 28, 2016 Circulars Central Excise

Single Central Excise Registration Allowed for Dual Role Dealers and Importers, Simplifying Compliance and Reducing Paperwork.
June 28, 2016 Circulars Income Tax

New Clarifications Issued for Income Declaration Scheme 2016 to Address Taxpayer Queries and Encourage Voluntary Disclosure.
June 28, 2016 Notifications Income Tax

Income-tax (17th Amendment) Rules, 2016: TDS Rate Relaxation for Non-Residents Without PAN, Subject to Conditions and Documentation.
June 28, 2016 Case Laws Income Tax HC

Stamp Duty Not Business Expense; Must Be Paid Under Bombay Stamp Act, Allowed as Revenue Expenditure Per IT Act 1961.
June 28, 2016 Case Laws Income Tax AT

Business Losses Not Offsettable Against Income u/s 68 of Income Tax Act Due to Non-Classification.
June 28, 2016 Case Laws Income Tax AT

Business Losses Can't Offset Income u/s 68 Deeming Provisions; Not Recognized Under Five Income Heads.
June 28, 2016 Case Laws Income Tax AT

Royalty and technical service payments must be assessed separately for Arm's Length Price; cannot merge under TNMM.
June 27, 2016 Case Laws Customs HC

Customs Duty Exemption for Hospital Machines Upheld: No Violations Found from 1994 to 1998 Under Notification No.64/88.
June 27, 2016 Case Laws Service Tax AT

Court Allows Cenvat Credit for CHA Services and Outward Freight on Exported Water Pumps, Despite Revenue's Objection.
June 27, 2016 Case Laws Service Tax AT

Cenvat Credit Covers Services for Factory Modernization, Renovation, and Repair; Eligible for Credit Approval.
June 27, 2016 Case Laws Service Tax AT

Toll Collection by Agreement with NHAI Exempt from Service Tax under Business Auxiliary Service Category.
June 27, 2016 Case Laws Central Excise HC

Central Excise Registration Revoked for Fraud; Assessee Entitled to Order and Hearing Opportunity Before Revocation.
June 27, 2016 Case Laws Central Excise HC

High Court Condones Appeal Delay Due to Improper Order Service u/s 37C(1) of the Act.
June 27, 2016 Case Laws Central Excise CGOVT

Revision Application for Unutilized Credit Refund u/r 5 Cenvat Credit Rules 2004 Deemed Non-Maintainable by Law.
June 27, 2016 Case Laws Central Excise AT

EOU Exceeds 50% DTA Clearance of FOB Exports; Duty Rate Assessment Requires Tax Authority Evaluation per Notifications.
June 27, 2016 Case Laws Central Excise AT

Spent Earth from palm oil refining ruled non-excisable under Central Excise Act, lacking marketability per Sections 2(d) and 2(f).
June 27, 2016 Case Laws Income Tax HC

Assessment Reopening Addressed: Assessee Justifies Provision for Damaged Goods, AO Forms Opinion Without Disallowance.
June 27, 2016 Case Laws Income Tax HC

Plastic Goods Factory's Moulds Eligible for Higher Depreciation Rate per Tax Guidelines and Case Law.
June 27, 2016 Case Laws Income Tax HC

Court Allows Section 43B Deduction with Excise Duty Refund Adjustment, No Cash Payment Needed for Tax Claim Validity.
June 27, 2016 Case Laws Income Tax HC

Court Allows Reopening of Assessment for Higher Stamp Valuation Due to Non-Disclosure of Key Facts by Assessee.
June 27, 2016 Case Laws Income Tax HC

High Court Rules Assessing Officer's Assumption on Land Payments in MoUs Illegal; Sale Deeds Not Executed.
June 27, 2016 Case Laws Income Tax AT

Entities Offering Preschool Education Qualify for Registration u/s 12A of Income Tax Act.
June 27, 2016 Case Laws Income Tax AT

Rental Income from Commercial Complex: 75% as House Property Income, 25% as Business Income Allocation.
June 27, 2016 Case Laws Income Tax AT

Assessee's foreign equity investment violates Section 10(23C) proviso; approval denied u/s 10(23C)(vi) of Income Tax Act.
June 27, 2016 Case Laws Income Tax AT

Central Bank of India Loan Upfront Fee is Tax-Deductible from Assessee's Income.
June 27, 2016 Case Laws Income Tax AT

Taxpayer Can Present New Arguments in Penalty Proceedings, Separate from Assessment, per Section 271(1)(c.
June 27, 2016 Case Laws Income Tax AT

Revenue Reopens Assessment with New Evidence Linking Unassessed Income, Correctly Applying Sections 147 and 148.
June 25, 2016 Circulars Customs

Duty Drawback Rates Increased for Gold and Silver Jewellery to Boost Export Competitiveness and Reduce Production Costs.
June 25, 2016 Case Laws Central Excise HC

Duty Demand Violated Section 9D by Relying on Unadmitted Statements; Case Remanded for Further Review.
June 25, 2016 Case Laws Customs HC

Department Cannot Recover Redemption Fine from Petitioner Due to Lack of Involvement in Show Cause Notice.
June 25, 2016 Case Laws Customs AT

Claim for Export Duty Refund Denied Due to Late Filing; Shipping Bill Canceled Over a Year After Order Issued.
June 25, 2016 Case Laws Customs AT

Court Rules Interest Due on Delayed Customs Duty Refund; Notification Holds Legislative Authority.
June 25, 2016 Case Laws VAT and Sales Tax HC

High Court Rules Sales to Bombay High Are Exports, Exempt from Sales Tax/VAT in Exclusive Economic Zone.
June 25, 2016 Case Laws VAT and Sales Tax HC

High Court Orders Reconsideration of Assessment Orders Due to Denied Personal Hearing Request, Violating Commissioner's Circular.
June 25, 2016 Case Laws VAT and Sales Tax HC

Court Rules Selling Dealer Liable for Non-Filing of Returns, Exonerating Petitioner-Dealer Under TNVAT Input Tax Credit Case.
June 25, 2016 Case Laws VAT and Sales Tax HC

Challenge to Show Cause Notice on VAT for Set-Top Boxes Under KVAT; Awaiting Merits Decision After Hearing Opportunity.
June 25, 2016 Case Laws Income Tax AT

Assessee Avoids Penalty for Not Collecting TCS on Scrap Sales; Buyers Already Paid Taxes, No Demand Left.
June 25, 2016 Case Laws Income Tax AT

Assessment Officer's Unjustified Additions Based on Low Profit Ratio Without Addressing Taxpayer or Identifying Defective Claims.
June 25, 2016 Case Laws Income Tax AT

Reopening of Assessment Challenged Due to Lack of Clarity in AO's Conclusion on Accommodation Entries.
June 25, 2016 Case Laws Income Tax AT

Taxpayer Not Penalized for Auditor's Error in Excess Claim u/s 80-IB; Section 271(1)(c) Penalty Not Applicable.
June 25, 2016 Case Laws Income Tax AT

Ignoring High Court rulings is a rectifiable error u/s 154 of the Income Tax Act.
June 24, 2016 Circulars Income Tax

CBDT Clarifies TCS Applicability: Tax Required on Cash Payment Over Rs. 2 Lakhs, Even with Partial Cheque Payment.
June 24, 2016 Case Laws Central Excise HC

High Court Orders Adjustment of Excise Duty Payment Errors Despite Closed Accounts for the Year.
June 24, 2016 Case Laws Service Tax AT

Scientific Consultancy Grants Exempt from Service Tax; Sanctioned on Behalf of President of India.
June 24, 2016 Case Laws Service Tax AT

Service Tax Dispute: Manpower Supplier Challenges Extended Limitation Period Over 3% Commission Payments.
June 24, 2016 Case Laws Service Tax AT

Service Tax Demand Case from Rohtak to be Heard by CESTAT Principal Bench in New Delhi.

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