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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 4001 to 4050 of 4703 Records

1 ....77 78 79 808182 83 84 85........ 95

February 17, 2017 Case Laws Customs HC

SEZ Units Challenge Tax Exemption Withdrawal on Worn Clothing Sales in Domestic Tariff Area; Jurisdictional Overreach Alleged.
February 16, 2017 Case Laws Income Tax AT

Carried Forward Business Losses Can Offset Capital Gains u/s 50 for Depreciable Assets Sale.
February 16, 2017 Case Laws Income Tax AT

Approval for Section 80G Cannot Be Denied Once Section 12AA Registration Is Granted, Unless Conditions Are Unmet.
February 16, 2017 Case Laws Income Tax AT

CUP Method Inappropriate for Transfer Pricing on Combined International Transaction of Crystal Goods Imports.
February 16, 2017 Case Laws Income Tax AT

Assessee Faces Excessive Burden to Prove IRDA Approval for Employee Insurance Policy; Deduction Should Be Granted.
February 16, 2017 Case Laws Income Tax AT

Section 263 Order Overturned Due to Lack of Urgency Evidence, Only Limitation Period Expiration Noted.
February 16, 2017 Case Laws Income Tax HC

Court Rules Section 80A Inapplicable for Taxpayer's Deduction Claim u/s 80IB(7)(a) of Income Tax Act.
February 16, 2017 Case Laws Income Tax HC

Taxpayer Entitled to Section 80IB(7) Deduction Despite Income Tax Officer's Delay, Says High Court.
February 16, 2017 Case Laws Income Tax HC

High Court Clarifies Interpretation of "Unless" in Section 271(1)(c) of Income Tax Act for Taxpayer Disclosures in Returns.
February 16, 2017 Case Laws Income Tax AT

ISAP Awards Seen as Employee Salary, Not Enduring Benefit for Assessee.
February 16, 2017 Case Laws Service Tax AT

No Penalty for Self-Paid Service Tax Before Notice u/s 3, Subsection 73 of Finance Act 1994.
February 16, 2017 Case Laws Service Tax AT

Penalty Not Imposed for Bona Fide Mistake on Taxable Services and Foreign Agent Commissions u/s 78.
February 16, 2017 Case Laws Service Tax HC

Extended Limitation Period u/s 73(1) Not Applicable When Department Has All Necessary Information.
February 16, 2017 Case Laws Central Excise AT

Goods Fabrication Not Considered Manufacturing Under Central Excise Laws: Cutting, Drilling, Punching, Welding Excluded.
February 16, 2017 Case Laws Central Excise AT

Basmati Rice Meal Packs with Dal or Rajma Classified Under Heading 21.08, Not Eligible for Tax Exemption.
February 16, 2017 Case Laws Central Excise AT

Using Duty-Paid Computers for Networking Isn't Manufacturing; No New Goods Created or Distinct Use Given.
February 16, 2017 Case Laws Customs AT

Imported Wrap Knitted Fabric Classified as 'Lace' Under CTH 58042990 for Tax Benefits on Garment Decorations.
February 16, 2017 Case Laws Customs AT

Goods Classified as Brass Bars, Not Brass Scrap: Dispute Over Classification Resolved u/ss 74072110 and 74040022.
February 15, 2017 Case Laws Income Tax HC

Section 32(1)(iia) Additional Depreciation: Interpret Reasonably to Avoid Denying Benefits for New Plant and Machinery Installations.
February 15, 2017 Case Laws Income Tax AT

Dispute Over Inclusion of AOP Share Income in MAT Book Profit; Contradicts Section 115JB Intent to Exclude Non-Taxable Income.
February 15, 2017 Case Laws Income Tax AT

Higher TDS Rate of 20% Not Applicable if DTAA Benefits Used; Section 90(2) Overrides Section 206AA.
February 15, 2017 Case Laws Income Tax AT

Taxpayer Avoids Penalty u/s 271(1)(b) After Providing Required Info; Assessment Completed with Cooperation.
February 15, 2017 Case Laws Income Tax AT

Company Not Required to Deduct TDS for Machinery Dismantling Payments u/s 195; Not Technical Services.
February 15, 2017 Case Laws Income Tax AT

Assessee's Business Activities in India Do Not Constitute Permanent Establishment Due to Lack of Direct Operations or Subcontractor Use.
February 15, 2017 Case Laws Income Tax AT

Data Processing Facility Not Taxable as 'Technical Services' u/s 9(1)(vii) of Indian Income Tax Act.
February 15, 2017 Case Laws Income Tax AT

Entity Entitled to Deduct Service and Land Taxes Paid per CESTAT and Rajasthan High Court, Despite Prior Non-recording.
February 15, 2017 Case Laws Income Tax AT

Court Rules Aircraft Delivery Credits as Capital Receipts, Not Revenue Receipts in Tax Assessment Case.
February 15, 2017 Case Laws Income Tax AT

Transfer Pricing Officer's Order Void; Assessing Officer's Tax Assessment u/ss 143(3), 147, and 144C Quashed.
February 15, 2017 Case Laws Service Tax AT

Court Allows Tax Exemption for Dam Subcontract, Rejects Narrow Interpretation Linked to Larger Hydroelectric Project Context.
February 15, 2017 Case Laws Service Tax AT

Can Tax Be Levied on Goods Transport Agency Services Without a Consignment Note? No Penalty Imposed.
February 15, 2017 Case Laws Central Excise AT

Separate Units Ruled as Distinct Factories Under Central Excise Law; Common Management and Resources Deemed Irrelevant.
February 15, 2017 Case Laws Central Excise AT

Interest Granted on Delayed Rebate Claims for Export Goods; Applicable After Three Months of Sanction.
February 15, 2017 Case Laws Central Excise AT

CENVAT Credit Reversal Dispute Over ER-1 Returns Leads to Valid Extended Period Show Cause Notice.
February 15, 2017 Case Laws Central Excise AT

Sugar Cess Increase Exempt for Already Cleared Sugar with Paid Central Excise Duty and Cess.
February 15, 2017 Case Laws Central Excise AT

Tyres on Dumpers Qualify for CENVAT Credit as Necessary Accessories to Capital Goods in Manufacturing Process.
February 15, 2017 Case Laws Customs AT

Royalty for Licensed Manufacturing in India Not Applicable to Imported Goods, Says Assessment.
February 15, 2017 Case Laws Customs AT

Importer Faces Duty, Interest, and Penalties for Undervaluing Car's Bill of Entry per Customs Manufacturer's Price Assessment.
February 14, 2017 Case Laws Income Tax AT

Taxpayer Trusts Granted Section 11 Exemption: Donations Deemed Pass-Through with Specific Purposes, No Allocation Discretion Allowed.
February 14, 2017 Case Laws Income Tax AT

Interest Income on RBI Bonds Not Exempt: Does Not Qualify as Trade or Business u/ss 2(15), 11, and 12.
February 14, 2017 Case Laws Income Tax AT

Income Tax Act Exemption Denied: Non-Member Transactions and Fee Charges Must Show Profit Motive for Section 2(15) Compliance.
February 14, 2017 Case Laws Income Tax AT

TDS Not Applicable u/s 194C for Studio Hire Charges, Payments Fall Outside Contractual Obligations.
February 14, 2017 Case Laws Income Tax AT

Assessees must appeal to Tribunal, not file cross-objections, if CIT(A) doesn't adjudicate on a ground.
February 14, 2017 Case Laws Income Tax AT

TPO Fails to Prove AMP Expenses Were Non-Beneficial; Payments to Domestic Entities Not International Transactions.
February 14, 2017 Case Laws Income Tax AT

Taxpayer Penalized for Incorrect MAT Calculation u/s 271(1)(c), Failing to File Form 29B as Required by Section 115JB.
February 14, 2017 Case Laws Income Tax AT

Quantum Capital Loss u/s 73: PMS Activities Not Standalone Business, Affects Tax Loss Classification.
February 14, 2017 Case Laws Income Tax AT

Tribunal Rules Section 50C Inapplicable for Sale of Reservation Letter; Not Land or Building, Says Assessee.
February 14, 2017 Case Laws Income Tax AT

Court Rules SMS Payments Not Subject to Leasing TDS; No Equipment Use Involved in Transactions.
February 14, 2017 Case Laws Income Tax AT

Court to Decide if Computer Hire Charges Are Revenue or Capital Expenditure; TDS Certificate Excluded as Evidence.
February 14, 2017 Case Laws Income Tax AT

Assessment Order u/s 144C Challenged for Procedural Flaw, Not Jurisdictional Error, Due to Missing DRP Directions.
February 14, 2017 Case Laws Income Tax HC

Court Rules TDS Claims Can't Be Denied for Human Error in Form 15J Submission u/s 194C.

1 ....77 78 79 808182 83 84 85........ 95

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