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May 4, 2018 Case Laws Income Tax AT

Customs Duty and Clearing Charges Must Be Included in Closing Stock Valuation for the Relevant Year.
May 4, 2018 Case Laws Income Tax AT

Penalty for Late TDS Filing Reversed Due to Reasonable Cause; Section 272A(2)(k) Penalty Deleted by Assessing Officer.
May 4, 2018 Case Laws Income Tax AT

Assessee Not Required to Deduct TDS on Reimbursed Octroi Charges, No Legal Obligation Arises with Additional Transport Costs.
May 4, 2018 Case Laws Income Tax AT

Court Rules E-commerce Loss Valid, Not Capital, in Predatory Pricing Case; AO Must Accept Tax Return Loss.
May 4, 2018 Case Laws Income Tax AT

Airlines' Collection Charges Not Disallowed if Tax Paid and Return Filed on Time, Says Court.
May 4, 2018 Case Laws Service Tax AT

No Penalty Imposed: Correct Value Declared in ST-3, No Fact Suppression Under Sec 73(3) Despite Unpaid Service Tax.
May 4, 2018 Case Laws Service Tax AT

Rebate Granted Despite Procedural Errors in Filing: Incorrect Categorization and Omissions Considered Substitutable and Condonable.
May 4, 2018 Case Laws Service Tax AT

Service Tax Applied on Discounted Pre-Paid Vouchers: Assessee Must Pay on Amount Charged to Distributors.
May 4, 2018 Case Laws Central Excise HC

High Court Rules Cenvat Credit Amendment on Embedded Capital Goods Not Retrospective; Effective from July 7, 2009.
May 4, 2018 Case Laws Central Excise AT

Valuation of Bought-Out Goods in Central Excise: No Duty Demanded if Goods Aren't Excisable at Clearance.
May 4, 2018 Case Laws Central Excise AT

Appellants Denied CENVAT Credit on Service Tax for Employee Insurance from Separate Units.
May 4, 2018 Case Laws Central Excise AT

Reversal of Credit Not Required for Destroyed Semi-Finished or Capital Goods, Only for Final Products in Fire.
May 4, 2018 Case Laws VAT and Sales Tax HC

High Court rules pipeline contract is a works contract, not a steel plate sale; focuses on execution over material supply.
May 3, 2018 Case Laws GST HC

GST Tran-1/Tran-2 Filing Reopened for Those Who Contacted Authorities Before Deadline; Deemed Credit Available.
May 3, 2018 Case Laws Customs AT

Debate Over Classification of Heavy Melting Scrap: Examining Customs Regulations and Usage of Cut Ends.
May 3, 2018 Case Laws Customs AT

Revenue Cannot Proceed Against Appellant for Alleged Non-Compliance with Import Conditions Under Advance Authorization Scheme.
May 3, 2018 Case Laws Income Tax SC

Supreme Court Rules Survey Findings at Builder's Premises Are Valid for Assessee's Block Assessment.
May 3, 2018 Case Laws Income Tax SC

Reassessment Notice Overturned: Arm's Length Price Procedure Followed, No Permanent Establishment in India Found.
May 3, 2018 Case Laws Income Tax HC

Assessment Reopening Valid Despite GKN Driveshafts Procedure Violation; Irregularity Can Be Corrected by Proper Authority.
May 3, 2018 Case Laws Income Tax HC

Penalty Contested u/s 271(1)(c) for Notice Defect; No Prejudice Found Against Assessee After a Decade.
May 3, 2018 Case Laws Income Tax AT

Income Not Unexplained If Trading Account Items Accepted; Sales Can't Be Ignored for Classification.
May 3, 2018 Case Laws Income Tax AT

Exclude Lease Rental from Annual Value Calculation for Taxpayer-Owned Superstructure on Leased Land.
May 3, 2018 Case Laws Income Tax AT

Misinterpretation of Section 24(b) on Interest Deductions for Rental Income Upheld by CIT(A), Needs Corrective Action.
May 3, 2018 Case Laws Income Tax AT

Interest Set-Off Allowed for Business Income u/s 40(ba); Section 57(iii) Permits Deduction for Society's Interest Payments.
May 3, 2018 Case Laws Income Tax AT

Payments for Employee Training During Product Delivery Not Taxable Under Article 12(5)(a); Not Classified as FTS.
May 3, 2018 Case Laws Income Tax AT

Shrine Management Units Can Claim Depreciation Allowance via Capital Expenditure, Not u/s 32(1) of Income Tax Act.
May 3, 2018 Case Laws Income Tax AT

Audit Confirms No Issues with Cash Deposits Post-November 8, 2016; All Receipts and Expenses Verified.
May 3, 2018 Case Laws Service Tax HC

Court Rules SCN Required for Extended Tax Liability; Oral Communication Insufficient u/s 73(1) Proviso.
May 3, 2018 Case Laws Service Tax HC

Court Upholds Service Tax Demand on TDR Facilitation; Suggests Alternative Remedy for Petitioner Under Statute.
May 3, 2018 Case Laws Service Tax AT

CENVAT Credit Denied for Soda Ads; Not Input Services u/r 2(l) for Liquor Promotion Expenses.
May 3, 2018 Case Laws Service Tax AT

Reversal of CENVAT Credit for Partly Exempt Services Not Required u/r 6(2), CENVAT Credit Rules 2004.
May 3, 2018 Case Laws Service Tax AT

In-house training in Japan not under Scientific and Technical Consultancy per Section 65 (95a); no interest due on service realization.
May 3, 2018 Case Laws Central Excise HC

Supreme Court Reviews Input Tax Credit on 3 Services; High Court Orders Adjudication on Remaining 37 Services.
May 3, 2018 Case Laws Central Excise AT

NUZEN GOLD HERBAL HAIR OIL classified as ayurvedic medicament, not cosmetic, for treating dandruff and hair loss under Chapter 30.
May 3, 2018 Case Laws Central Excise AT

Adjudicating Authority Must Recalculate CENVAT Credit Reversal Based on Net Written-Off Inputs, Including Written-Back Amounts.
May 3, 2018 Case Laws Central Excise AT

Refund Denied: No Adjustment Allowed for Sales Tax Deducted from Assessable Value After Final Excise Duty Assessment.
May 3, 2018 Case Laws Central Excise AT

CENVAT Credit Retained: No Reversal Needed for Rejected or Spoiled Inputs Not Returned by Job Worker.
May 3, 2018 Case Laws Central Excise AT

Vipul Booster classified as insecticide under heading 3808.10; not a fertilizer under subheading 3101.00.
May 3, 2018 Case Laws Central Excise AT

No Obligation to Pay 5% or 6% on Oxygen for Medical Use if Manpower Services Not Utilized: Rule 6(3) CCR 2004.
May 3, 2018 Case Laws Central Excise AT

Clarification on CENVAT Credit: "Additional Duty of Customs" Includes Duties u/s 3(1) and 3(5) for EOUs.
May 3, 2018 Case Laws VAT and Sales Tax HC

Courts Urge Compliance with Legal Procedures Before Entertaining Writ Petitions on VAT and Sales Tax Assessment Orders.
May 3, 2018 Case Laws GST HC

High Court Stays Levy of Administrative Charges on Molasses Sale Under U.P. Sheera Niyantran Adhiniyam, 1964.
May 2, 2018 Circulars GST

Transfer of tenancy rights not a sale under CGST Act 2017; subject to GST on received consideration.
May 2, 2018 Case Laws GST HC

Challenge on Advertisement Tax Power Under U.P. Municipal Corporation Act; High Court Admits Appeal and Stays Proceedings.
May 2, 2018 Case Laws Customs AT

Assessees can dispute assessed bill of entry post-payment and clearance of goods at enhanced value.
May 2, 2018 Case Laws Income Tax HC

KSL and ML reimburse HSL for expenses, not technical service fees; Section 194J tax deduction not applicable.
May 2, 2018 Case Laws Income Tax AT

Prepaid SIM card sales to distributors are principal-to-principal, not subject to Section 194H tax deduction rules.
May 2, 2018 Case Laws Income Tax AT

Court Examines Holding Loss Classification in Gold Forward Contracts; Assessee Fails to Prove Transaction Correlation with Jewelry Exports.
May 2, 2018 Case Laws Income Tax AT

Interest on Capital as Unexplained Cash Credits Must Be Treated as Firm's Income from Unexplained Sources.
May 2, 2018 Case Laws Income Tax AT

Section 68: Unsecured loans in a partnership firm not to be added to assessee's income; deemed invalid.

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