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February 8, 2017 Case Laws Central Excise AT

Tools for Job Work u/r 4(5)(a) Exempt from Excise Duty; No Amortization Cost in Valuation Required. (5)(a.
February 8, 2017 Case Laws Central Excise AT

Unutilized CENVAT credit refunds for deemed exports to 100% EOUs equated with physical exports, granting similar benefits.
February 8, 2017 Case Laws Central Excise AT

Physician Samples Valuation u/s 4 of Central Excise Act: Loan License and Job-Work Basis Included.
February 8, 2017 Case Laws Central Excise AT

Royalty Clause Doesn't Affect Goods' Value Without Actual Payment, Says Court on Central Excise Valuation.
February 8, 2017 Case Laws Central Excise AT

Interest on Advances for Manufactured Goods Excluded from Taxable Value in Works Contracts, Court Rules.
February 8, 2017 Case Laws Central Excise AT

Penalty Confirmed for Issuing Invoices Without Duty Payment, Violating Cenvat Credit Rules.
February 8, 2017 Case Laws Central Excise AT

Cenvat Credit Refund Case: Commissioner (Appeals) Lacked Jurisdiction on Utilization for Home Consumption u/r 5, Notification 11/2002.
February 8, 2017 Case Laws Central Excise AT

Amalgamated companies can use unutilized Cenvat credit from amalgamating companies under Cenvat Credit Rules 2002. No recovery needed.
February 8, 2017 Case Laws Customs HC

High Court Rules No Enforceable Conditions on Rolls Royce Import Under EPCG Scheme for Parking, Operation, or Registration.
February 8, 2017 Case Laws Customs HC

Customs Commissioner Cannot Waive Import Conditions for Loomy Tunes Air Fresheners; Not the Competent Authority.
February 8, 2017 Case Laws Customs SC

Supreme Court upholds tribunal's decision to reduce redemption fine for unfiled Import General Manifest on towing rigs.
February 8, 2017 Case Laws Customs AT

Exemption Granted for Re-Imported Goods After Evidence Proves Clerical Error in Sticker Batch Number.
February 8, 2017 Case Laws Customs AT

Penalty Valid u/s 114A of Customs Act Without Naming Importer, Court Clarifies Requirement Details.
February 8, 2017 Case Laws VAT and Sales Tax HC

High Court Upholds Notification on Sales Tax Exemption Schemes, Validating State's Differentiation Approach in Backward Areas.
February 8, 2017 Case Laws Customs AT

Tribunal Cannot Restore Appeal After Jurisdiction Ends Due to Non-Compliance with High Court's Pre-Deposit Order.
February 8, 2017 Case Laws Income Tax HC

High Court Rules Liquidated Damages for Dividend Non-Payment Not Tax-Deductible as Business Expenditure.
February 7, 2017 Case Laws Income Tax AT

Tax Deduction Rates Clarified: Apply Distinct TDS Rates for Different Services u/ss 194J & 194C.
February 7, 2017 Case Laws Income Tax AT

Assessing Officer's error: No TDS liability u/s 194H due to lack of principal-agent relationship over discounts.
February 7, 2017 Case Laws Service Tax AT

CENVAT Credit Denied: Service Tax Credit Claimed in Nagpur for Services Received in Pune Lacks Nexus.
February 7, 2017 Case Laws Service Tax AT

Rental Income from Computer Color Display Machines Not Taxable Under Banking & Financial Services Category.
February 7, 2017 Case Laws Central Excise AT

Reconditioning Duty-Paid Vehicles u/r 16(2) Not Manufacturing; Appellant Owes Differential Duty for Insufficient Payment.
February 7, 2017 Case Laws Central Excise AT

Court Accepts 100% Overhead Charges in Central Excise Case Due to Lack of Supporting Documents from Both Parties.
February 7, 2017 Case Laws Central Excise AT

Converting and labeling edible oil from tankers to retail packs isn't manufacturing; repacked oil isn't dutiable.
February 7, 2017 Case Laws Central Excise AT

Assembling Computer Parts with Cords Not Considered Manufacturing for Central Excise Purposes.
February 7, 2017 Case Laws Central Excise AT

Sugar syrup for captive use deemed marketable; subject to excise duty due to intermediate product status.
February 7, 2017 Case Laws Central Excise AT

Cenvat Credit Denied: Separating Copper from Plastic Wire Scrap Not Considered Manufacturing; No Additional Duty Demanded.
February 7, 2017 Case Laws Customs AT

Shipping Line Held Responsible for Agent's Lapse in Bill of Lading Revision, No Personal Penalty for Agent.
February 7, 2017 Case Laws Customs AT

Assistant Commissioner Rejects Refund Application as Premature, Failing Statutory Duty to Decide.
February 7, 2017 Case Laws VAT and Sales Tax HC

High Court Sets Aside Order Due to Insufficient Notice Service, Invalidating ITC Reversal and Penalty Imposition.
February 6, 2017 Case Laws Income Tax HC

Section 80-IC Deduction Applies to Income from Self-Manufactured Stone Crushing Plants and On-Site Services.
February 6, 2017 Case Laws Income Tax HC

Loan from BVCPL to BOPL Not Deemed Dividend u/s 2(22)(e) Due to Common Shareholder Status.
February 6, 2017 Case Laws Income Tax AT

Scrap Sales Qualify for Deduction u/s 80IB(4) as Income from Industrial Undertaking, Taxpayer's Claim Approved.
February 6, 2017 Case Laws Service Tax AT

Sub-broker exempt from paying service tax on commission if main broker has already paid it.
February 6, 2017 Case Laws Service Tax AT

Appellant's Full Tax Payment u/s 73(3) of Finance Act 1994 Renders Show Cause Notice Unnecessary for Penalties.
February 6, 2017 Case Laws Central Excise AT

Re-credit of CENVAT without fund outflow is just an accounting reversal; no Section 11B refund application needed.
February 6, 2017 Case Laws Central Excise AT

Education Cess Demand on Pre-Cess Manufactured Inputs u/r 3(5) of CENVAT Credit Rules Deemed Incorrect.
February 6, 2017 Case Laws Central Excise AT

Appellant's Pro Rata CENVAT Credit Reversal Validates Compliance, Nullifying Further Demand u/r 6 of Central Excise Rules.
February 6, 2017 Case Laws Central Excise HC

Appellant Cleared of Allegations: Raw Material Diversion Claims from 14 Suppliers Deemed Unsustainable by Department Investigation.
February 6, 2017 Case Laws Central Excise AT

National Calamity Contingent Duty credit usage for paying NCCD on Partially Oriented Yarn is valid and uncontestable.
February 6, 2017 Case Laws Customs AT

Court Accepts Declared Import Values Due to Lack of Comparable Imports; No Justification for Value Adjustment Found.
February 6, 2017 Case Laws Customs AT

Thiourea Import Classification Dispute: Traders Challenge Need for Import Permission When Used for Non-Insecticidal Purposes.
February 6, 2017 Case Laws Customs HC

High Court Directs Government to Clarify Equivalent Ranks of Commissioner of Appeals and Joint Secretary in Revisional Authority.
February 6, 2017 Case Laws VAT and Sales Tax HC

Petitioner Disputes Joint Commissioner's Authority to Authorize VAT Audit, Claims Assessment Orders Exceed Jurisdiction.
February 6, 2017 Case Laws Indian Laws HC

Court Debates if Partnership Firms Are Legal Entities u/ss 138 & 141 of Negotiable Instruments Act.
February 4, 2017 Case Laws Income Tax AT

Deemed Dividend Not Applicable: Assessee Firm Not Shareholder in Lender Company Under Income Tax Act Section 2(22)(e.
February 4, 2017 Case Laws Income Tax AT

Assessing Officer Must Ensure Fairness, Allow Legitimate Claims to Prevent Exploiting Taxpayer Ignorance, Ensure Correct Tax Payment.
February 4, 2017 Case Laws Income Tax AT

Disallowance of 2% on Bogus Purchases u/s 69C for Grey Market Deals Lacking Documentation.
February 4, 2017 Case Laws Income Tax AT

Contractor Not Developer: No Section 80IB(10) Benefits for Assessee Lacking Design Role or Investment in Project.
February 4, 2017 Case Laws Income Tax AT

Revenue's Reopening of Assessment Challenged Over FIFO Method; Potential Violation of Income Tax Act Sections 145/145A.
February 4, 2017 Case Laws Income Tax HC

High Court Orders Review on Seized Cash and Tax Adjustments Under PMGKY 2016; Remedies Explored for Revenue Authorities.

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