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January 17, 2017 Case Laws Income Tax HC

Section 276CC: Prosecution for Late ITR Filing Eased if Returns Accepted and Assessments Completed.
January 17, 2017 Case Laws Service Tax AT

Employee Services in New York Not Classified as Foreign Services Received in India by Assessee.
January 17, 2017 Case Laws Service Tax AT

Tax Paid Pre-Notice Invalidates Show Cause u/s 73, Penalty Levy Unjustified.
January 17, 2017 Case Laws Central Excise AT

Rule 9: Goods Cleared to Related Parties for Consumption Exempt from Valuation Rules; Rule 8 Also Inapplicable.
January 17, 2017 Case Laws Central Excise AT

Copper Sheets & Circles Used Internally Not Dutiable; Lack Marketability Evidence Under Central Excise Rules.
January 16, 2017 News GST

GST Council Near Consensus on Dual Control & Territorial Waters Taxation; Implementation Expected on July 1, 2017.
January 16, 2017 Case Laws Income Tax AT

Claim u/s 54F Valid Despite Revised Return Issues; Presentable to First Appellate Authority.
January 16, 2017 Case Laws Income Tax AT

CIT's Revision u/s 263 Deemed Unjustified in MAT Computation as Audits Show No Discrepancies in Accounts.
January 16, 2017 Case Laws Service Tax AT

CENVAT Credit Eligibility Confirmed: Cargo Sales Report Validated as Duty-Paying Document for Air Waybill Claims.
January 16, 2017 Case Laws Service Tax AT

Appeal Restored Despite Low Value Due to Significant Legal Issue with Potential Recurring Implications.
January 16, 2017 Case Laws Central Excise AT

Assessee Qualifies for CENVAT Credit on Capital Goods u/r 6(4) Exception for Exempt Outputs.
January 16, 2017 Case Laws Central Excise AT

Contract Focuses on Installation, Not Supply of Glazed Panels; No Excise Duty Demand Due to Lack of Manufacturing.
January 16, 2017 Case Laws Central Excise AT

Reversal of CENVAT Credit Not Required Due to Unchanged Duty After Trade Discounts and Credit Notes Issued.
January 16, 2017 Case Laws Central Excise AT

Refund of Cenvat Credit Allowed for Inputs Used in DTA to EOU Transactions u/r 5 of Cenvat Credit Rules 2004.
January 16, 2017 Case Laws Customs HC

High Court Clarifies Limitation Period for Special Additional Duty Refund Claims u/s 27 of Customs Act, 1962.
January 16, 2017 Case Laws VAT and Sales Tax HC

Deoiled Cake Classification Under Entry-3 Includes Soya Meal for VAT and Sales Tax Purposes.
January 14, 2017 Case Laws Income Tax AT

Stock Appreciation Right Expenses Deemed Revenue Expenditure, Qualify as Allowable under Income Tax Rules.
January 14, 2017 Case Laws Income Tax AT

AO's Addition u/s 68 Denied: Valid Proof Upheld Despite Father's Meagre Income Argument. No Income Additions Made.
January 14, 2017 Case Laws Income Tax AT

Court Rules on TDS Section 195: Technical Services Not Automatically Classified as Royalty Without 'Make Available' Clause.
January 14, 2017 Case Laws Income Tax AT

Assessment Reopening Invalid If Assessee's Objections Not Addressed: Section 147 Case Quashed Due to Jurisdiction Error.
January 14, 2017 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned: No Evidence of Intentional Wrongdoing in Income Reclassification by Taxpayer.
January 14, 2017 Case Laws Income Tax HC

Settlement Commission Restores Case After Rejecting Additions Based on Cash Flow Statement Entries on Alleged Advances.
January 14, 2017 Case Laws Income Tax AT

Pharmaceutical Freebies to Doctors Allowed as Business Expenses u/s 37, No Violation Found.
January 14, 2017 Case Laws Income Tax AT

Company's Software Purchase Exempt from TDS Deduction u/s 195; Not Considered a Payment Requiring Withholding.
January 14, 2017 Case Laws Service Tax HC

Court Denies Blanket Relief Request; Authority Retains Statutory Powers and Duties Under Natural Justice Principles.
January 14, 2017 Case Laws Central Excise AT

Export Turnover Excluded from SSI Exemption Value of Clearances; Only Home Consumption Counts Per Notification.
January 14, 2017 Case Laws Customs HC

High Court Affirms DRI Officials' Authority to Issue Show Cause Notices u/s 4(1).
January 14, 2017 Case Laws VAT and Sales Tax HC

High Court Rules No Tax on Brahmos Missile Transfer from Hyderabad to Nagpur for Armed Forces Contract.
January 13, 2017 Case Laws Income Tax AT

Termination Payment with Non-Compete Clause Classified as Revenue Expenditure, Not Capital Expenditure, in Employment Termination Agreements.
January 13, 2017 Case Laws Income Tax AT

Income from License Fees and Amenities Classified as Business Income, Not Property Income, Due to Commercial Use.
January 13, 2017 Case Laws Income Tax HC

High Court Rules Payments for Technical Know-How and Royalty as 'Capital Expenditure', Criticizes ITAT's Superficial Approach.
January 13, 2017 Case Laws Income Tax HC

Tax Reassessment Valid: Petitioners Claimed Unauthorized Deduction for 2010-11, Rural Branches Verification Reveals.
January 13, 2017 Case Laws Income Tax HC

Court Confirms Validity of Reopening Assessment; Reasons for Reassessment Sufficiently Justified, No Grounds for Alteration Found.
January 13, 2017 Case Laws Income Tax AT

Penalty for Late TDS Filing u/s 272A(2)(k) Can Be Waived with Reasonable Cause u/s 273B.
January 13, 2017 Case Laws Income Tax AT

Late TDS Filing Penalty Can Be Waived u/s 272A(2)(k) If Reasonable Cause Shown Per Section 273B.
January 13, 2017 Case Laws Income Tax AT

Identifiable Party Requires TDS Deduction; No TDS Needed When Party is Unidentifiable. Assessee May Be in Default Otherwise.
January 13, 2017 Case Laws Income Tax AT

Foreign Tax Credit Calculation Requires Separate Income Assessment per Jurisdiction as per Treaty Guidelines for Accurate Credit Determination.
January 13, 2017 Case Laws Service Tax AT

Penalty Overturned Due to Tax Procedure Change Causing Payment Delay; No Justification Found for Imposing Penalty.
January 13, 2017 Case Laws Service Tax AT

No Interest or Penalty for Reversed Unused Credit: Clarification on Liability.
January 13, 2017 Case Laws Central Excise AT

Tax Refund Claim: Misconstruction of Rules Leads to One-Year Filing Limit u/s 11B.
January 13, 2017 Case Laws Central Excise AT

Legal Decision: Export Unit's Dues Cannot Be Recovered by Attaching Lessor's Property.
January 13, 2017 Case Laws Central Excise AT

Refund of CENVAT Credit Allowed: No Need for One-to-One Correlation Between Inputs and Exported Products.
January 13, 2017 Case Laws Central Excise AT

Manufacturers Can Retain Cenvat Credit on Input Services After Exiting 100% EOU Scheme, No Reversal Needed.
January 13, 2017 Case Laws Central Excise AT

CENVAT Credit Extended to Unlisted Services: Assessees Can Claim Benefits for Broader Input Service Interpretations.
January 13, 2017 Case Laws VAT and Sales Tax HC

Tribunal Overlooks Key Detail: Builder Retains Land Ownership in Works Contract for Flat Construction Without Development Agreement.
January 13, 2017 Case Laws Companies Law HC

Winding-Up Petition Filed for Unpaid Fees Can't Serve as Recovery Suit Without Company's Clear Liability Admission.
January 13, 2017 Case Laws Income Tax AT

Tribunal Rules 18% Interest Rate u/s 40A(2)(b) of Income Tax Act Reasonable, Overturns Commissioner's Decision.
January 12, 2017 Case Laws Income Tax AT

Section 263 Revision Upheld: Assessee's Income Miscalculation and Document Omission Confirmed During Assessment Proceedings.
January 12, 2017 Case Laws Income Tax AT

Dispute Over Share Transactions: Capital Gain vs. Business Income Classification by Assessing Officer.
January 12, 2017 Case Laws Income Tax AT

Taxpayer Discretion on Charging Interest for Advances from Interest-Free Funds: Key Considerations and Implications.

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