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December 4, 2017 Case Laws Service Tax AT

Service Providers Must Use Clear Documents to Determine Taxable Value u/s 67 of the Finance Act.
December 4, 2017 Case Laws Service Tax AT

Clearing and forwarding services post-manufacture, not covered under Drawback Rule 12(1)(a)(ii) at export ports.
December 4, 2017 Case Laws Central Excise AT

Advertisement Expenses Not Additional Consideration for Appellant; 50% Borne by Distributors Under Central Excise Law.
December 4, 2017 Case Laws Central Excise AT

Dispute Over CENVAT Credit Refund: Appellant Claims Partial Service Tax Payment Makes Them a Service Provider u/s 68(2).
December 4, 2017 Case Laws Central Excise AT

Debate on Rule 6(3) CENVAT Credit Rules: Should it apply to waste or by-products? Legislative intent questioned.
December 3, 2017 Case Laws Income Tax HC

Section 80-IC Tax Benefits: Eligibility Requires Conducting Specified Business Activities and Earning Profits from Them.
December 3, 2017 Case Laws Income Tax AT

No Justification for Protective Tax Additions on Shareholders When Overseas Companies Already Accounted as Residents in India.
December 3, 2017 Case Laws Income Tax AT

Carbon Credits Sale Excluded from Book Profits: Not Taxed as Capital Receipts u/s 115JB MAT Provisions.
December 3, 2017 Case Laws Income Tax AT

Trusts Without Section 12A Registration: Voluntary Contributions Taxable; Corpus Funds Exempt as AOPs.
December 3, 2017 Case Laws Income Tax AT

Taxpayer's Claim of Returning Goods for Cash Discounts Rejected; Unexplained Credit Card Purchases Under Scrutiny.
December 3, 2017 Case Laws Income Tax AT

Interest on Inter-Corporate Deposits Not Recognized as Income if Deemed Non-Performing Assets for Tax Purposes.
December 2, 2017 Case Laws Income Tax AT

Donations for Capital Assets Are Tied-Up Grants, Not Income, u/s 2(24)(ii)(a) of Income Tax Act.
December 2, 2017 Case Laws Income Tax AT

Jurisdiction Transfer u/ss 147 and 148 Invalid; AO Lacks Jurisdiction, Section 292BB Inapplicable. Procedural Compliance Insufficient.
December 2, 2017 Case Laws Income Tax AT

Haryana club granted mutuality benefit by ITAT; interest from bank deposits excluded from this principle.
December 2, 2017 Case Laws Income Tax AT

Share Premium Valuation u/s 68 Depends on Enterprise Potential; Assessee Fails to Prove, Additions Confirmed.
December 2, 2017 Case Laws Customs AT

CMD Imports Reclassified: Move from Tariff Code 21069099 to CTH 30045020 Per Customs Case Laws.
December 2, 2017 Case Laws Customs AT

Custodian Liable for Smuggling: Outsourcing to Licensed Customs Broker Doesn't Evade Responsibility Under Customs Regulations.
December 2, 2017 Case Laws Customs AT

Discrepancies Found in SEZ Goods Examined in DTA; Importers Liable for Duties Under Law.
December 2, 2017 Case Laws Companies Law AT

Power of Attorney Holders Cannot File Applications for Creditors or Corporate Applicants in Insolvency Resolution Process.
December 2, 2017 Case Laws Service Tax AT

Appellants' Commission from Foreign Entity Classified as Export of Services, Exempt from Service Tax under Current Law.
December 2, 2017 Case Laws Central Excise AT

Plastic Tanks for Spraying in Agriculture Classified Under Heading 8424.00, Not as Storage Tanks Per Central Excise Rules.
December 2, 2017 Case Laws Central Excise AT

Excise Duty Scrutiny: Is Captively Manufactured Armoured Cable Marketable and Subject to Tax? Key Decision Pending.
December 1, 2017 Circulars Income Tax

Guidance on Scrutiny of Revised Tax Returns Post-Demonetization to Ensure Compliance and Identify Discrepancies.
December 1, 2017 Circulars Income Tax

CBDT mandates strict compliance with instructions for limited scrutiny assessments, emphasizing meticulous note sheet maintenance.
December 1, 2017 Case Laws Income Tax HC

High Court Upholds Penalty Orders u/s 271AAB Following Search Operation; Validity of Notices Confirmed.
December 1, 2017 Case Laws Income Tax HC

High Court rules against authorities: New industrial units can expand to claim benefits u/s 80 IC.
December 1, 2017 Case Laws Income Tax HC

Stock Statements vs. Books: No Discrepancies Found After Physical Verification; No Changes to Tax Assessments.
December 1, 2017 Case Laws Income Tax HC

Court Denies Waiver of Interest for Non-Compliance with Tax Deduction u/ss 234A, 234B, 234C, and 40(a)(ia.
December 1, 2017 Case Laws Income Tax HC

Interest Earned from Bank Deposits is Taxable Income; Loan Interest Payments Don't Offset This Income.
December 1, 2017 Case Laws Income Tax AT

Assessment Year of Search Must Be Included in Six-Year Review; 2008-09 to Be Assessed u/s 153A/153C.
December 1, 2017 Case Laws Income Tax AT

Assessment Validity u/s 153A Challenged: Altering Income Without Section 143(2) Notice is Invalid.
December 1, 2017 Case Laws Service Tax AT

Service Tax Exemption on Brokerage from Central Bank's Government Bond Sales: Sovereign Functions Not Taxable.
December 1, 2017 Case Laws Central Excise HC

CESTAT Madras Dismisses Appeal Due to Backlog; Failure to Address Rs. 7,42,297 Duty Demand Questions Jurisdiction.
December 1, 2017 Case Laws Central Excise AT

Appellant Wins Cash Refund for Reversed Cenvat Credit After Factory Closure; Refund Initially Denied by DGCI Officers.
November 30, 2017 Circulars Customs

Senior Customs Officers to Decide on Sample Collection for Export Consignment Assessment and Drawback Eligibility.
November 30, 2017 Case Laws Income Tax HC

Court Questions Large Gifts to HUF u/s 68 Due to Lack of Donor Creditworthiness and Relationship Evidence.
November 30, 2017 Case Laws Income Tax HC

Firm Classified as Association of Persons u/s 167 Faces Maximum Tax Rate Due to Indeterminate Income Shares.
November 30, 2017 Case Laws Income Tax AT

AO Directed to Recalculate Interest u/s 244A: Refund First to Interest, Then to Tax Component.
November 30, 2017 Case Laws Income Tax AT

Court Upholds Taxation of Undocumented Donations as "Anonymous" Due to Lack of Reliable Donor Records by Assessee.
November 30, 2017 Case Laws Customs AT

Imported Coal Under 19 Bills of Entry Qualifies for Exemption Benefits Under Notification 21/2002-Cus; Classification Dispute Resolved.
November 29, 2017 News GST

Exporters must submit Table 6A and GSTR 3B forms for smooth IGST refunds and unutilized Input Tax Credit processing.
November 29, 2017 News Indian Laws

Finance Minister Debunks Myths on Loan Waivers to Capitalists, Stresses Transparency and Fair Financial Support Policies.
November 29, 2017 News GST

Taxpayers Struggle with GST Filing: Technical Glitches, Complex Procedures, and Frequent Regulatory Changes Highlighted by STAR.
November 29, 2017 Case Laws Income Tax HC

Section 145A Overrides Section 145: Affects Valuation of Opening/Closing Stock, Purchases, and Sales.
November 29, 2017 Case Laws Income Tax AT

Compressor Replacement in Cooling Unit Allowed as Revenue Expenditure for Tax Purposes.
November 29, 2017 Case Laws Income Tax AT

No Penalty Imposed for Incorrect Legal Claim on Director's Remuneration Reallocation u/s 271(1)(c) and 80IC Exemption.
November 29, 2017 Case Laws Central Excise HC

Dispute Over Export Rebates: Misleading Use of Rule 16 in Central Excise on Duty-Paid Biscuits for Export.
November 28, 2017 Case Laws Customs AT

Importer Retains EPCG License Benefits Despite Initial Notification Lapse; Proof of Installation Saves the Day.
November 28, 2017 Case Laws Customs HC

Court Declines to Direct Decision in Anti-Dumping Duty Case, Citing Clarity of Rule 12 of Customs Tariff Rules.
November 28, 2017 Case Laws Income Tax SC

Supreme Court Reaffirms Retrospective Application of Instruction No.3 of 2011 for Income Tax Appeals with Two Caveats.

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