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Highlights / Annotations / Catch Notes For 2017

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Showing 3951 to 4000 of 4703 Records

1 ....76 77 78 798081 82 83 84........ 95

February 20, 2017 Case Laws Income Tax HC

High Court Rules Settlement Commission Can't Grant Immunity from Penalties u/ss 271D and 271E of Income Tax Act.
February 20, 2017 Case Laws Income Tax AT

Commission on Electric Duty Collection Not Income from Industrial Undertaking u/s 80IA(4) of Income Tax Act.
February 20, 2017 Case Laws Income Tax AT

Fee u/s 234E Not Imposable for Late e-TDS Returns Filed Before June 1, 2015, Per Section 200A.
February 20, 2017 Case Laws Income Tax AT

Donations claimed for wrong financial year; deductions u/s 80GGC denied due to mismatch in receipts and claims.
February 20, 2017 Case Laws Income Tax AT

Chartering Includes Slot and Space Charters, Qualifies as "Operation of Ships" Under Article 8 of DTAA, Benefits Applicable.
February 20, 2017 Case Laws Service Tax AT

Penalty Not Applicable if Service Tax Liability Reversed; Section 73(3) of Finance Act 1994 Precludes Show Cause Notice Issuance.
February 20, 2017 Case Laws Service Tax AT

Taxation Begins on New Service Category Introduction Date; Existing Categories Excluded and Extended Limitation Period Inapplicable.
February 20, 2017 Case Laws Service Tax AT

CENVAT Credit Denied for Golf Club, Cargo Handling, and Pandal/Shamiana Charges; Not Integral to Business Activities.
February 20, 2017 Case Laws Central Excise AT

Computer Assembly Not Considered Manufacturing; Excise Duty Exemption for SSI Using Others' Brand Names Confirmed.
February 20, 2017 Case Laws Central Excise AT

Clarification on Cenvat Credit: Service stations can claim input service credit without head office registration under Central Excise rules.
February 20, 2017 Case Laws Central Excise AT

Court Orders Refund with Interest for Disabled Appellant on Skoda Laura Purchase Under Notification No. 6/2006-CE.
February 20, 2017 Case Laws Central Excise AT

CENVAT Credit Allowed Despite Consumption Variation; No Evidence of Input Misuse or Removal from Factory.
February 20, 2017 Case Laws Central Excise AT

Cenvat Credit Allegations Collapse as Appellants Miss Claiming Depreciation on Capital Goods Under Central Excise Rules.
February 20, 2017 Case Laws Central Excise AT

Goods Valuation to Sister Unit Not u/r 9 of Central Excise Valuation Rules 2000 for Unfinished Products.
February 20, 2017 Case Laws Customs AT

Machinery for Poultry Industry Classified Under CTH 8436 2900 After Review of Legal Prescriptions Excluding General Goods.
February 20, 2017 Case Laws Customs AT

CHA License Restored: No Proceedings for Customs Broker's Service Tax Default; License Revocation Overturned.
February 20, 2017 Case Laws VAT and Sales Tax HC

Cleaning Contract Chemicals Not Taxed: No VAT or TDS Required, Property Doesn't Transfer to Contractee.
February 20, 2017 Case Laws Indian Laws HC

Companies Not Liable for Personal Cheque Dishonour Without Legal Provision, Says Court on Vicarious Liability.
February 19, 2017 Case Laws Income Tax AT

Tax Authorities Must Respect Clear Agreement Terms, No Reinterpretation Allowed.
February 19, 2017 Case Laws Income Tax AT

Bank Guarantee Commission Not Classified as Commission u/s 194H, No TDS Deduction Required.
February 19, 2017 Case Laws Income Tax AT

Profofal Patent Sale Taxable as Capital Gains u/s 55(2) of Income Tax Act, Not Revenue Receipt.
February 19, 2017 Case Laws Income Tax AT

Section 115JB: Book Profits Exclude Bad Debts Written Off in Accounts, Impacting Minimum Alternate Tax Calculations.
February 19, 2017 Case Laws Income Tax HC

Court Rules Non-Payment of Advance Tax Doesn't Excuse Interest Penalties u/s 215(1) Due to Uncontrollable Circumstances.
February 19, 2017 Case Laws Income Tax AT

Exemption Granted: Sections 11/12 Apply Despite Initial Denial for Commercial Activities at Patanjali Yogpeeth-II's Vanprastha Ashram.
February 18, 2017 Case Laws Service Tax AT

CENVAT Credit Denied for Imported Goods Using Endorsed Bill of Entry as Duty Paying Document in Technical Services.
February 18, 2017 Case Laws Service Tax HC

CENVAT Credit Use Across Units Valid Without Pro Rata Distribution; No Prior Restriction in 2004 Rule 7.
February 18, 2017 Case Laws Service Tax HC

High Court Rules OMDA Not a Franchise Under Finance Act Section 65(47); AAI Transaction Not Taxable Service u/s 65(105)(zze.
February 18, 2017 Case Laws Service Tax AT

Refund Denial Overturned: GTA Input Services Exemption Leads to Refund Approval Despite Initial Procedural Non-Compliance.
February 18, 2017 Case Laws Central Excise AT

Demand for 10% Clearance Value Payment Unjustified after CENVAT Credit Reversal on Exempted Goods Production.
February 18, 2017 Case Laws Central Excise AT

Appellant's Non-Disclosure of Brand Use Triggers Extended Duty Period u/s 11A(1) of Central Excise Act.
February 18, 2017 Case Laws Central Excise AT

Gun Metal Castings and Cast Iron Goods Stay in Chapter 74 Unless Further Machining Occurs.
February 18, 2017 Case Laws Central Excise AT

Appellant Cannot Offset Excess Duty Against Short Duty Due to Price Variation Clause, Violating Legal Provisions.
February 18, 2017 Case Laws Central Excise AT

Katha Classified Under Tariff Item No. 14049050 as 'Indian Katha' Instead of Katha Substitute for Relevant Period.
February 18, 2017 Case Laws Customs AT

Import Documents Confirm Third-Party Value; No Basis to Reject Transaction Value Declared by Appellant's Italian Sister Company.
February 18, 2017 Case Laws Customs AT

Technical Know-How Fees and Royalty Charges Excluded from Assessable Value of Imported Goods per Agreement Terms.
February 18, 2017 Case Laws VAT and Sales Tax HC

Court Dismisses Petitioner's Attempt to Bypass Alternative Legal Remedy in Entry Tax Case; Emphasizes Proper Procedure.
February 18, 2017 Case Laws Indian Laws HC

CA Found Guilty of Misconduct for Acting as Director Without Council Approval, Violating Professional Integrity Rules.
February 17, 2017 Case Laws Income Tax HC

Section 158BD Proceedings Invalid Without Valid Foundational Finding; Lack of Notice Under 158BC Renders Assessment Improper.
February 17, 2017 Case Laws Income Tax AT

Valuation of Closing Stock u/s 145A: No Enhancement Needed for Semi-Finished Goods if CENVAT Credit Unavailable.
February 17, 2017 Case Laws Income Tax AT

Surrendered and taxed donations explain trust's fund source, preventing section 69C additions for unexplained expenses.
February 17, 2017 Case Laws Income Tax AT

Loss from Derivative Transaction Not Speculative, Can Adjust Against Business Income, Despite Section 73 Set-Off Denial.
February 17, 2017 Case Laws Income Tax AT

Shares Trading Losses Deemed Speculation u/s 73; Losses Cannot Offset Business Income.
February 17, 2017 Case Laws Income Tax HC

Court Rules Trust Income Taxed to Beneficiaries, Not Trustees, u/s 164(1) of Income Tax Act.
February 17, 2017 Case Laws Income Tax AT

Tax Department Unjustly Classifies Income as Unexplained u/s 68 Despite Previous Acceptance of Similar Transactions.
February 17, 2017 Case Laws Service Tax AT

No service tax on MLM commissions for distributors based on second-level purchases, rules for Forever Living Imports.
February 17, 2017 Case Laws Central Excise HC

Duty Payment Before Notice Doesn't Prevent Redemption Fine Imposition if Evasion is Established, Intent Irrelevant.
February 17, 2017 Case Laws Central Excise AT

Appellant Must Pay NCCD, Education Cess, and Secondary Education Cess Despite Exemption; No CENVAT Credit Allowed.
February 17, 2017 Case Laws Central Excise AT

CENVAT Credit Allowed Post-Merger: Credit Denial Overturned for Services Availed by Subsidiary Company.
February 17, 2017 Case Laws Central Excise HC

Tribunal's Rejection of Duty Refund Claim Criticized for Legal Errors and Misinterpretation of Limitation Issues.
February 17, 2017 Case Laws Central Excise AT

Delayed Exemption Notification for PDS Kerosene Duty: Clarificatory Policy Applied Retrospectively to Address Levy Issues.

1 ....76 77 78 798081 82 83 84........ 95

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