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August 19, 2016 Case Laws Central Excise AT

Cenvat Credit Denied for Rent-a-Cab Services Post-April 2011; Recovery Ordered with Interest.
August 19, 2016 Case Laws Central Excise AT

Cenvat Credit Allowed for Input Services in Manufacturing Exempted Job-Worked Goods under Notification No. 214/86-CE.
August 19, 2016 Case Laws Income Tax AT

TDS Liability Clarified for EPF Payments: Section 192A Introduced on June 1, 2015, Establishing Guidelines for Deductions.
August 19, 2016 Case Laws Income Tax AT

Assessee Eligible for Section 80IAB Deductions; Prior Water Charges Allowance Uncontested by Revenue Officer.
August 19, 2016 Case Laws Income Tax AT

Kutch District's 2001 Incentive Scheme Deemed Capital in Nature for Assessee's Economic Development.
August 19, 2016 Case Laws Income Tax AT

Section 40A(3) Exception: No Tax Addition for Cash Payments Over Rs. 20K to Illiterate Vendors in Remote Areas.
August 19, 2016 Case Laws Income Tax AT

Section 40A(3) Limits Cash Spending Over Rs. 20,000; Allows Exceptions for Business Needs to Curb Black Money.
August 19, 2016 Case Laws Income Tax AT

Taxpayer's Unrecorded Expenditure u/s 69C Not Proven; No Evidence of Payments via Illegal Sources Found.
August 19, 2016 Case Laws Income Tax AT

Revenue Investigation Finds Issues in Disallowing Commission; Uniform Statements from Agents Raise Concerns About Thoroughness.
August 18, 2016 Case Laws Service Tax AT

Tax Liability Denied: No Consignment Note Issued, GTA Service Conditions Not Met for Appellant.
August 18, 2016 Case Laws Service Tax AT

Tax Demand Under BAS Category Overturned Completely After Reclassification to Different Category.
August 18, 2016 Case Laws Service Tax AT

Composite Works Contract: Mining vs. Site Formation Service Tax Classification Pre- and Post-June 1, 2007.
August 18, 2016 Case Laws VAT and Sales Tax HC

Court Clarifies Method to Calculate 25% Pre-Deposit for VAT Appeals: Separate or Combined Disputed Turnover?
August 18, 2016 Case Laws VAT and Sales Tax HC

High Court Rules Charitable Hospital Trust Not a Dealer Under VAT, Sales Tax Laws Due to Non-Business Activities.
August 18, 2016 Case Laws VAT and Sales Tax HC

High Court rules against flawed sales turnover estimation by AO; emphasizes comprehensive analysis over isolated data points.
August 18, 2016 Case Laws Central Excise HC

Cenvat Credit Validity Affirmed by High Court for Endorsed Bill of Entry u/rs 3 & 9 of 2004.
August 18, 2016 Case Laws Central Excise AT

Court Confirms Lawful Adjustment of Arrears Against Refunds Without Stay on Recovery or Pending Stay Application.
August 18, 2016 Case Laws Central Excise AT

Rule 16 Discrepancy: Appellant Fails to Prove Cenvat Credit Compliance with Conflicting Shipment Times on December 7, 2005.
August 18, 2016 Case Laws Income Tax HC

Tax Authorities Can't Alter Arm's Length Agreements Without Collusion Allegations u/s 271(1)(c) of Income Tax Act.
August 18, 2016 Case Laws Income Tax HC

Settlement Commission Lacks Power to Reopen Proceedings Post-Finance Act 2011 Amendment; No Review Authority Granted.
August 18, 2016 Case Laws Income Tax AT

Bonus Shares Not Deemed Dividend u/s 2(22)(a) of Income Tax Act.
August 18, 2016 Case Laws Income Tax AT

No Penalty for Cash Loan: Section 271D Exception Applied Due to Reasonable Cause u/s 273B of Income Tax Act.
August 18, 2016 Case Laws Income Tax AT

Negligence in tax matters isn't automatically suppression of truth or falsehood; penalties require more than mere omission.
August 18, 2016 Case Laws Income Tax AT

No penalty u/s 271(1)(c) for wrongful loss set-off claim as no revenue loss occurred.
August 18, 2016 Case Laws Income Tax AT

Unsigned Orders u/s 271(1)(c) Deemed Invalid; Resulting Penalties Are Voided and Deleted.
August 18, 2016 Case Laws Income Tax AT

Inter-company payments not deemed shareholder dividends u/s 2(22)(e) of the Income Tax Act.
August 17, 2016 Case Laws Customs AT

Phosphoric Acid Import Gains Full Exemption for Fertilizer Production under Notification No. 265/92-CUS, Easing Customs Regulations.
August 17, 2016 Case Laws VAT and Sales Tax SC

Works Contracts with Iron & Steel: Taxed at Accretion Point, No Further Taxation Allowed.
August 17, 2016 Case Laws VAT and Sales Tax HC

Reversal of Input Tax Credit for 'Invisible Loss' in Manufacturing Ordered for Reassessment by Revenue Authorities.
August 17, 2016 Case Laws VAT and Sales Tax HC

Court Rules Degummed Soyabean Oil Retains Classification for VAT if Essential Properties Intact After Processing.
August 17, 2016 Case Laws Service Tax AT

Filing ER-1 Returns with Detailed Service Tax Credits Limits Authority's Demand Period on Ineligible Credits Discovery.
August 17, 2016 Case Laws Service Tax AT

Appellant Granted Cenvat Credit for Service Tax Paid on Employee Medical Claims.
August 17, 2016 Case Laws Service Tax AT

Court Upholds Eligibility for Cenvat Credit on Service Tax Paid for Job Worker Crushing Charges.
August 17, 2016 Case Laws Service Tax AT

Extended Limitation Periods Not Justified for Service Tax Credits on Photocopied Documents.
August 17, 2016 Case Laws Service Tax AT

Company Challenges CENVAT Credit Claim for Director-Provided Services Due to Insufficient Evidence and Transparency Issues.
August 17, 2016 Case Laws Central Excise AT

Exemption Granted for Deemed Export: Indirect Supply to SEZ Units via Shree Bajrang Alloys Ltd. Recognized.
August 17, 2016 Case Laws Central Excise AT

Extended Limitation Period Applies When Audit Issues Prevent Detection of Inadmissible Credit in Central Excise Cases.
August 17, 2016 Case Laws Central Excise AT

Pharmaceutical Manufacturers' Sample Valuation Based on Cost Data: No Malafide Intent, No Extended Tax Assessment Period.
August 17, 2016 Case Laws Central Excise AT

Rock Bolts in Mining Qualify for Cenvat Credit u/r 2(a)(A)(iv) as 'Fixtures' in Cenvat Credit Rules 2004.
August 17, 2016 Case Laws Central Excise AT

Cenvat Credit Denial Overturned: No Evidence of Suppression or Intent to Evade Duty in Audited Records Dispute.
August 17, 2016 Case Laws Income Tax SC

Supreme Court: Share Capital from Shareholders Not Business Income.
August 17, 2016 Case Laws Income Tax HC

High Court rules no penalty u/s 271D for reclassified Rs. 40,00,000 transaction as capital contribution by AOP member.
August 17, 2016 Case Laws Income Tax AT

Disallowance u/s 40A(2)(b) removed as assessee proves arm's length pricing; initial decision found arbitrary.
August 17, 2016 Case Laws Income Tax AT

Assessee Company Fails to Prove Borrowings Were for Business, Affecting Interest Expenditure Allowability.
August 17, 2016 Case Laws Income Tax AT

Deduction for Advance VAT Payment Disallowed u/s 43B; Not Considered "Sum Payable" for Tax Purposes.
August 17, 2016 Case Laws Income Tax AT

Excess stock is business income, not u/s 69. Partner's earnings taxed as business income per Section 28(v).
August 17, 2016 Case Laws Income Tax AT

Assessing Officer to Estimate Income at 20% of Gross Receipts Due to Improper Cash Expenditure Records by Assessee.
August 17, 2016 Case Laws Income Tax AT

Deduction u/s 54 Allowed Despite Construction Delay if Advances Paid for Asset Acquisition Qualify for Capital Gains Use.
August 17, 2016 Case Laws Income Tax AT

Penalty u/s 271B canceled as audit report submitted during proceedings; accounts were audited and taxes paid timely.
August 16, 2016 Circulars SEZ

Govt of India Permits IT/ITeS Employees in SEZs to Work Remotely from Home or Any Location Outside SEZ Unit.

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