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1 ....1071 1072 1073 107410751076 1077 1078 1079........ 1590

December 5, 2016 Case Laws VAT and Sales Tax HC

High Court Quashes Reassessment Order Due to Lack of New Material u/ss 49 and 24.
December 3, 2016 Case Laws Income Tax AT

No TDS u/s 194D for insurance agents' expenses; applies to group expenses, not individual actions.
December 3, 2016 Case Laws Income Tax AT

Plastering, grills, granite flooring, and waterproofing costs classified as revenue expenses for maintenance, not capital assets.
December 3, 2016 Case Laws Income Tax AT

Penalty Confirmed for False Business Expense Claim u/s 271(1)(c); Assessee's Explanation Deemed Unreliable.
December 3, 2016 Case Laws Service Tax AT

Failure to Meet Burden of Proof u/s 73(1) Makes Extended Limitation Period Unjust and Unreasonable.
December 3, 2016 Case Laws Service Tax AT

Court Evaluates if Printing Services for Bank Qualify as Business Auxiliary Services for Taxation, Suggests Possible Business Support Services Fit.
December 3, 2016 Case Laws Service Tax AT

CENVAT Credit Validated for Refund Claims on Foreign Inward Remittances Certificates, Even When in Indian Rupees.
December 3, 2016 Case Laws Customs AT

Bentley imports under EPCG scheme allowed despite non-foreign exchange use; no violation of conditions or exemption notice.
December 3, 2016 Case Laws Customs AT

Exemption Notification No. 17/2001-Cus: Stents not classified as Cardiac Catheters, affecting customs exemption eligibility.
December 3, 2016 Case Laws VAT and Sales Tax HC

Court Rules Registration Cancellation Illegal After Petitioner Files Returns and Pays Taxes.
December 2, 2016 Case Laws Income Tax HC

Payments to FOWC for business in India through a Permanent Establishment taxed as business income u/s 195.
December 2, 2016 Case Laws Income Tax AT

Commission for Exports to Iraq Cannot Be Disallowed u/s 37 Based on Unproven Legal Infraction Suspicions.
December 2, 2016 Case Laws Service Tax SC

Supreme Court Rules Joint Venture Expenditure Sharing Not a Taxable Service, No Service Tax Obligations Involved.
December 2, 2016 Case Laws Service Tax AT

Auction of Abandoned Goods Exempt from Service Tax: Classified as Sale, Not Service. No Tax on Unclaimed Cargo Sales.
December 2, 2016 Case Laws Service Tax AT

CENVAT Credit u/r 3 Allowed for Taxes on Common Services, Even if Property Not in Use by Recipient.
December 2, 2016 Case Laws Central Excise AT

Exemption from Duty Cannot Be Denied Due to Prior Incorrect Exemption Use, If All Conditions Are Met.
December 2, 2016 Case Laws Central Excise AT

AVS Drive Controller Misclassified: Not for Electric Control or Distribution, Doesn't Fit Heading 8537 Criteria.
December 2, 2016 Case Laws Central Excise AT

Cenvat Credit Denied: Supplementary Invoices by Registered Dealers Not Valid for Credit Claims, Rules Central Excise Case.
December 2, 2016 Case Laws Central Excise AT

Solid/Hollow Cement Concrete Blocks: Accept Marketing Description for Exemption Without IS Specs Under Central Excise Notification.
December 2, 2016 Case Laws Central Excise AT

Appellant Wins Right to Claim MODVAT Credit for Ceramic Balls and Ethyl Alcohol as Manufacturing Inputs.
December 2, 2016 Case Laws Customs HC

Refund Denial for Terminal Excise Duty on Capital Goods for Power Projects Upheld Due to Public Interest.
December 2, 2016 Case Laws Customs AT

Vessel 'MT Navdhenu Sana' Cleared of Smuggling Charges; Not Classified as 'Dutiable Goods', Avoids Penalties in India.
December 2, 2016 Case Laws VAT and Sales Tax HC

Currency Printing for Indian Government Liable to VAT and Sales Tax, Not Exempt from Indirect Taxes.
December 1, 2016 Case Laws Income Tax AT

Penalty Imposed u/s 271(1)(c) for Unexplained Creditors and Bogus Purchases in Income Tax Case.
December 1, 2016 Case Laws Income Tax AT

Sales Tax proceedings can't justify bogus machinery addition in income tax; Section 69 inapplicable as records are accurate.
December 1, 2016 Case Laws Income Tax AT

Court Upholds Rs. 99 Lakh Aviation Fuel Liability as Bogus Due to Lack of Proof.
December 1, 2016 Case Laws Income Tax AT

CIT (Appeals) Overstepped Authority by Unlawfully Increasing Taxpayer's Income, Exceeding Statutory Powers.
December 1, 2016 Case Laws Income Tax AT

Society Eligible for Income Tax Exemption u/ss 11, 12, and 10(23C); Classified as Artificial Juridical Person.
December 1, 2016 Case Laws Income Tax AT

Commissioner Directed to Amend 12AA Registration Date to Start of Financial Year as per Income Tax Act Requirements.
December 1, 2016 Case Laws Service Tax AT

SEZ Unit Wins Refund for Rent-a-Cab and Catering Services Consumed Entirely Within Zone.
December 1, 2016 Case Laws Service Tax AT

Loading and unloading cargo at warehouses and dealers' premises aren't taxable as cargo handling services.
December 1, 2016 Case Laws Service Tax AT

"Sold" in Photographic Services: Defined by "Sale" in Central Excise Act, 1944, Not Deemed Sale in Constitution.
December 1, 2016 Case Laws Service Tax AT

EOU Entitled to CENVAT Credit Refund for Exports; Rule 4(1) Inapplicable, Rule 6A and Rule 5 Apply.
December 1, 2016 Case Laws Central Excise AT

Appellant Rightly Avails CENVAT Credit for Semi-Finished Auto Parts, Complies with Central Excise Regulations.
December 1, 2016 Case Laws Central Excise AT

No Need to Reverse CENVAT Credit on Inputs if Job Worker Pays Proper Central Excise Duty on Manufactured Items.
December 1, 2016 Case Laws Central Excise AT

Assessee Faces Central Excise Duty Demand Over "Ready Mix Concrete" Classification; Exemption Notification No. 4/2006-CE at Risk.
December 1, 2016 Case Laws Central Excise AT

Appellants to Receive Automatic Interest on Delayed Refund Beyond Three Months Post-Tribunal Order Dated 04/04/2001.
December 1, 2016 Case Laws Central Excise AT

Concessional Duty on Cement Sales Examined; Direct Sales Without RSP Marking Impact Retail Sale Criteria.
December 1, 2016 Case Laws Central Excise AT

Tax Exemption Granted for EVA Compound Footwear Manufacturing Across Two Sites Under Notification No. 10/96-CE.
December 1, 2016 Case Laws Central Excise AT

CENVAT Credit Rule 5: Business Type Not Grounds for Refund Rejection in Proprietorships, Partnerships, or 100% EOUs.
December 1, 2016 Case Laws Central Excise AT

CENVAT Credit Approved: Construction Integral to Factory Operations, Input Services Justified Under Central Excise Regulations.
December 1, 2016 Case Laws Customs AT

Refund Denial Upheld: Appellants Must Challenge Assessment Order Before Claiming Refund.
December 1, 2016 Case Laws Customs AT

Appellant Eligible for Alternate Exemption Despite Missing Re-Export Deadline Under Notification No. 94/96-Cus.
December 1, 2016 Case Laws VAT and Sales Tax HC

Assessee Penalized for Tax Evasion via Undisclosed Dealer and False Billing from Agra to Indore.
December 1, 2016 Notifications Service Tax

Amendment to 2012 Rules: 'Online info and database access' no longer classified as 'telecommunication services'.
November 30, 2016 Circulars Income Tax

Government Revenue Subsidies Qualify for Deductions Under Chapter VI-A, Counted as Business Profits from Industrial Undertakings.
November 30, 2016 Case Laws Income Tax HC

High Court Affirms Right to Offset Charges Against Interest Income, Permitting Deductions for Prior Period Expenditure.
November 30, 2016 Case Laws Income Tax AT

Section 292C: Documents Found in Searches Presumed Correct, But Not Income of Assessee.
November 30, 2016 Case Laws Income Tax HC

High Court Rules Assessing Officer Cannot Reassess Depreciation from Asset Revaluation u/s 115J of Income Tax Act.
November 30, 2016 Case Laws Income Tax AT

Payment u/s 195 Deemed Fees for Technical Services; Assessee Must Deduct Tax at Source.

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