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Highlights / Annotations / Catch Notes For June of 2017

Home Highlights June June 2017 Year 2017

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Showing 251 to 300 of 304 Records

1 ....2 3 4 567

June 5, 2017 Case Laws Income Tax AT

Income Tax Act Section 153C Notice Quashed for Non-Searched Individual; Satisfaction Note by DCIT Challenged.
June 5, 2017 Case Laws Income Tax AT

Notional income from vacant self-occupied property taxed; Section 23(2) benefit denied due to non-relocation for work.
June 5, 2017 Case Laws Income Tax AT

Cash Payments to Truck Drivers Not Disallowed u/s 40A(3) if Conditions Met, Payees Identifiable.
June 5, 2017 Case Laws Income Tax AT

Civil Employee Entitled to Gratuity and Leave Encashment Exemption Under Income Tax Act Section 10(10)(i.
June 5, 2017 Case Laws Income Tax AT

Software License Payments Non-Taxable; Not Royalties u/s 9(1)(vi), No TDS Liability Per Section 195.
June 3, 2017 Case Laws Service Tax AT

Revenue's Attempt to Recover Refund Blocked; No Appeals Filed Against Final Orders.
June 3, 2017 Case Laws Central Excise AT

CENVAT Credit Valid for Natural Air, Molecular Sieve, Activated Alumina as Inputs, Not Capital Goods Under Central Excise Rules.
June 3, 2017 Case Laws Central Excise AT

Section 4A: No MRP Deduction for Goods in Quantity Discounts; Valuation Based on Retail Sale Price for Excise.
June 3, 2017 Case Laws Central Excise AT

CENVAT Credit Reversal: Rule 6(3) Clarifies No Penalty u/s 11AC for Payment Considered as Amount, Not Duty.
June 3, 2017 Case Laws Central Excise AT

Interest Not Applicable on Voluntary Pre-Assessment Duty Payment Under Central Excise Rules 2002.
June 3, 2017 Case Laws Customs AT

Customs House Agent Avoids Penalty u/s 112(a) of Customs Act Due to Lack of Involvement Evidence.
June 3, 2017 Case Laws Customs AT

Court Rejects Customs Value Hike; Stresses Accurate Valuation Over Unrelated Brand Comparisons.
June 3, 2017 Case Laws Income Tax AT

Exemption Denied: Gratuity and Leave Encashment Must Qualify Under Clause (i) of Section 10(10), Not Clause (iii).
June 3, 2017 Case Laws Income Tax AT

Section 68 Additions Upheld: Unusual Share Premiums in Assessee Company Questioned Due to Lack of Expected Returns.
June 3, 2017 Case Laws Income Tax AT

Appellant's Compensation for Contract Breach in Mantri Chambers Classified as Revenue Receipt by AO, Not Capital Gains.
June 3, 2017 Case Laws Income Tax AT

TPO and DRP Misclassify ANPAP Services; Payments Deemed Arm's Length, No Extra Charges for Assessee. 'sLength.
June 3, 2017 Case Laws Income Tax AT

Section 50C Applies: Property Held as Collateral Not a Distress Sale, Long-Term Capital Gains Valuation Upheld.
June 2, 2017 Case Laws Service Tax HC

High Court Upholds Service Tax on Renting Immovable Properties, Dismissing Landlords and Tenants' Challenge.
June 2, 2017 Case Laws Service Tax AT

Export Services Require Convertible Currency Payment; DFRC Absence Doesn't Affect Export Status-It's Just a Formality.
June 2, 2017 Case Laws Service Tax AT

SSI Exemption Denied Due to Services Under Another's Brand; Case Remanded for Further Consideration Under Notification No. 6/2005-ST.
June 2, 2017 Case Laws Service Tax AT

Appellants Granted Cenvat Credit Refund for Export Services, Including General Insurance; Rent-a-Cab Services Excluded.
June 2, 2017 Case Laws Central Excise HC

High Court: Assessee Not Required to Verify Dealer Records for CENVAT Credit; Good Faith Reliance Accepted.
June 2, 2017 Case Laws Service Tax AT

CENVAT Credit Approved for Commissioning, Erection, and Installation Services of Transmission Towers and Lines.
June 2, 2017 Case Laws Central Excise AT

Refund Claim Approved for Courier Services Despite Non-Realization of Foreign Exchange Due to Warranty Replacement Obligation.
June 2, 2017 Case Laws Central Excise AT

CENVAT Credit Rejection on Technical Grounds of Invoice Addressing Deemed Unjustified; Substantial Basis Needed for Denial.
June 2, 2017 Case Laws Central Excise AT

CENVAT Credit Denied for Club Membership Fees: Madras Gymkhana and Presidency Club Not 'Input Services'.
June 2, 2017 Case Laws Central Excise AT

Cenvat credit allowed on inputs, services, and capital goods for non-dutiable goods if duty settled via credit account.
June 2, 2017 Case Laws Customs HC

Single CESTAT Member Can't Decide Appeals on Confiscated Goods Over Rs. 50 Lakhs u/s 129C.
June 2, 2017 Case Laws VAT and Sales Tax HC

High Court Grants Input Tax Credit for Materials Used in Manufacturing Capital Goods under "User Test" Criteria.
June 2, 2017 Case Laws Income Tax HC

High Court Rules Custom Duty on Plant Machinery as Revenue Expenditure for EOU to DTA Conversion Under EPCG Scheme.
June 2, 2017 Case Laws Income Tax HC

High Court Overturns Tribunal's Decision on Assessment Order; Ignoring Objections Insufficient for Invalidity.
June 2, 2017 Case Laws Income Tax AT

Royalties Taxable Without Permanent Establishment in India Under Indo-German Tax Treaty for SOPs Sharing.
June 2, 2017 Case Laws Income Tax AT

Subsidy for Tech Upgrades Not Deducted from Capital Asset Cost for Depreciation Calculation.
June 2, 2017 Case Laws Income Tax AT

No Penalty Imposed: Section 271(1)(c) Error Deemed Inadvertent, Expertise Irrelevant in Income Tax Case.
June 2, 2017 Case Laws Income Tax AT

Loan Waiver Not Taxable: Loan Not Used for Trading Liability, Sections 28(iv) or 41(1) Not Applicable.
June 2, 2017 Case Laws Income Tax AT

Businesses Must Write Off Unsellable Software Due to Tech Obsolescence in Year of Determination, Per Discretion.
June 2, 2017 Case Laws Income Tax AT

Bank guarantee commission is not an interest expense; no disallowance u/s 14A and Rule 8D(2)(ii) of IT Act.
June 1, 2017 Case Laws Service Tax HC

Court Rules Indian Railways Services to CTOs as 'Transport of Goods by Rail,' Eligible for 70% Tax Abatement.
June 1, 2017 Case Laws Service Tax AT

Court to Decide if Renting Industrial Endoscopes is a "Supply of Tangible Goods for Use" Service.
June 1, 2017 Case Laws Service Tax AT

Hastily issued show cause notices with defects render tax demands invalid from the start, undermining proceedings.
June 1, 2017 Case Laws Service Tax AT

Gas Cylinder Painting Classified as Management, Maintenance, or Repair Service under Finance Act 1994, Section 64(65.
June 1, 2017 Case Laws Service Tax AT

Appellants Cannot Defer Service Tax on Advance Payments Until Billing; Demand for Tax on Advances Upheld.
June 1, 2017 Case Laws Service Tax AT

Franchise Agreements: Royalties and Advertising Costs Excluded from Gross Value for Service Tax u/s 67.
June 1, 2017 Case Laws Service Tax AT

Refund Approved for Unutilized CENVAT Credit on Business Auxiliary Services Classified as Export of Service.
June 1, 2017 Case Laws Central Excise AT

CENVAT Credit Reversal Not Required for Diminished Goods Value if Usable and Available in Factory.
June 1, 2017 Case Laws Central Excise AT

Exemption Denied: Notification 6/2000-CE Benefits Not Applicable for Non-Captive Use of Vibration Isolation Systems.
June 1, 2017 Case Laws Central Excise AT

Dummy Packs for Ads Not Subject to Central Excise Duty Due to Non-Marketability.
June 1, 2017 Case Laws Central Excise AT

Machines in Rice Milling: Air Jet Filters Classified Under CTH 8437, Not CTH 8421.10, Per Central Excise Case Laws.
June 1, 2017 Case Laws Customs HC

High Court Rules "Magistrate" in Customs Act Section 110 Refers to Executive Magistrate, Not Judicial or Metropolitan Magistrate.
June 1, 2017 Case Laws Income Tax HC

High Court Upholds Validity of Search Actions u/s 132(3) of Income Tax Act Without Prior Section 132 Action.

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