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May 6, 2016 Case Laws Customs AT

Section 117 Targets Violations and Non-Compliance Under the Act When No Specific Penalty Exists.
May 6, 2016 Case Laws VAT and Sales Tax HC

Nutralite Classified as Edible Oil Under Entry 31 of Schedule III of KVAT Act, Subject to Edible Oil Tax Rate.
May 5, 2016 Circulars DGFT

Indian Rupee payments for specific services qualify as Deemed Foreign Exchange under RBI guidelines, per FTP 2015-20 Para 3.08(c).
May 5, 2016 News Bill

Finance Bill 2016 Passed with Amendments to Key Clauses; New Clauses Introduced and Renumbering Implemented.
May 5, 2016 Case Laws Service Tax AT

Section 11B Limitation Not Applicable to CENVAT Credit Refunds; Refund Denial on Limitation Basis Invalid.
May 5, 2016 Case Laws Central Excise HC

Court Extends Deadline for Deposit Due to Substantial Compliance and Legal Justification Under the Act.
May 5, 2016 Case Laws Customs HC

High Court: Filing a Supreme Court review petition doesn't nullify current decision. Effective immediately.
May 5, 2016 Case Laws Customs AT

Penalties on firm owner deemed unwarranted; authority delegated to Manager. Owner potentially unaware of Manager's actions.
May 5, 2016 Case Laws VAT and Sales Tax HC

Authorities Can Seize Unsatisfactory Goods from Vehicles, Store Them, But Must Release Vehicle Afterward.
May 5, 2016 Case Laws VAT and Sales Tax HC

GVAT Act Section 69: Penalty Up to 1.5x Tax for Vehicle Driver or Person in Charge for Breach.
May 5, 2016 Case Laws Income Tax AT

Donation to BJP Deemed Business Expense, Not Violating Section 37(2B) of Income Tax Act, and Allowable for Tax Purposes.
May 5, 2016 Case Laws Income Tax AT

Non-Resident Assessee's Income from Indian Resellers Not Taxable Due to Lack of Permanent Establishment in India.
May 5, 2016 Case Laws Income Tax AT

Charitable Trusts Can Claim Depreciation on Capital Assets for Income Calculation u/s 11 of Income Tax Act.
May 5, 2016 Case Laws Income Tax AT

Lump-sum lease charges contested; lease rentals recognized over term. Accounting method upheld, no tax avoidance found.
May 5, 2016 Case Laws Income Tax AT

Double Taxation Avoidance Agreement Overrides Income-tax Act for Taxpayer Benefit.
May 5, 2016 Case Laws Income Tax AT

India-Singapore DTAA: No Withholding Tax on 'Group Cost Recharge' as No Technical Services Under Article 12.
May 5, 2016 Case Laws Income Tax AT

Transfer Pricing Adjustment: 0.5% Arm's Length Price Set for Notional Guarantee Commission to Associated Enterprises.
May 5, 2016 Case Laws Income Tax AT

Trust Can Claim Depreciation on Assets for Charitable Purposes; Section 32 of Income Tax Act Not Applicable.
May 5, 2016 Case Laws Income Tax AT

Court Reviews Disallowance of Cash Payments u/s 40A(3); Assessee Argues Double Taxation and Business Necessity.
May 5, 2016 Case Laws Income Tax AT

Reopening of Tax Assessment Invalidated Due to Mechanically Issued Notice u/s 148.
May 5, 2016 Case Laws Income Tax AT

Taxpayer Cannot Contest DCIT Jurisdiction Post-Assessment; Objections Must Be Raised During Process.
May 5, 2016 Case Laws Income Tax AT

TDS u/s 195: Liability Arises Only If Income Recipient Has Tax Obligation; Payer Not Liable for Non-Consultation.
May 5, 2016 Case Laws Income Tax AT

Registered Sale Deed Takes Precedence Over Notarized Agreement for Capital Gains Assessment Timing.
May 5, 2016 Case Laws Income Tax AT

Disallowed Sum u/s 40A(7) Cannot Be Disallowed Again u/s 43B; Deemed Unjustified and Untenable.
May 5, 2016 Case Laws Income Tax AT

Depreciation Disallowed for Primavera Software: Not Considered Part of Manufacturing Machinery, Used for Project Review by Management.
May 5, 2016 Case Laws Income Tax AT

Hoarding Expenses Classified as Revenue Expenditure, Allowing Tax Deduction Benefits for Businesses.
May 5, 2016 Case Laws Income Tax AT

Advertising Hoarding Structures Classified as "Building" for Tax Depreciation: Eligible for 10% Rate.
May 5, 2016 Case Laws Income Tax AT

ESOP Market Value Difference Allowable as Revenue Expenditure u/s 37(1); No TDS Required on Expenditure.
May 5, 2016 Case Laws Income Tax AT

Shrink Wrap Software Sale Not Taxed as Royalty; No Permanent Establishment in India Means No Tax.
May 5, 2016 Case Laws Income Tax AT

PMS Expenses Not Deductible from Full Value of Consideration on Sale of Securities u/s 48.
May 5, 2016 Case Laws Income Tax AT

Interest Liability for Non-Deduction of TDS Starts from April 1 if Tax Deductible u/s 192(3.
May 5, 2016 Case Laws Income Tax AT

Profits Classified as Short-Term Capital Gains, Not Business Income, by Commissioner of Income Tax (Appeals) Decision.
May 4, 2016 Case Laws Service Tax AT

Excess Service Tax Paid May Be Refunded if Gross Receipts Are Less Than Gross Service Charges.
May 4, 2016 Case Laws Service Tax AT

Cenvat credit on input services in trading activity: Initial challenge due to fact suppression, not applicable to later notices.
May 4, 2016 Case Laws Service Tax AT

Appellant's Claim of Acting as Pure Agent Denied Due to Charging Extra Beyond Reimbursable Expenses.
May 4, 2016 Case Laws Service Tax AT

Refund Only If Case Favorable to Assessee; Deposit Date Not Relevant u/s 11B for Refund.
May 4, 2016 Case Laws Service Tax AT

Understanding Unjust Enrichment: Service Tax Refunds and the Burden Transfer Principle Explained.
May 4, 2016 Case Laws Customs HC

Appellants can challenge orders based on undisclosed documents for violating natural justice; writ petitions require completed adjudication.
May 4, 2016 Case Laws Customs HC

High Court Rules: Department Not Required to Provide Unused Documents from Show Cause Notice Before Adjudication.
May 4, 2016 Case Laws Customs HC

Court Stresses Importance of Filing Appeals Within Prescribed Time Limits; Delays May Not Be Excused Easily.
May 4, 2016 Case Laws Customs HC

Notice Must Be Served to Goods Owner or Authorized Agent, Not Solely a Customs Agent, to Protect Owner Rights.
May 4, 2016 Case Laws Customs HC

Confiscation or seizure not considered "import of goods" u/s 146 & Regulation 2(c) of Customs Broker Regulations.
May 4, 2016 Case Laws VAT and Sales Tax HC

High Court Rules Late 'C' Form Submissions Under CST Can Be Accepted with Sufficient Cause and Legal Compliance.
May 4, 2016 Case Laws Indian Laws HC

ECIR under PMLA Section 3 Doesn't Automatically Make Suspects Accused; No Magistrate Involvement Unlike FIRs.
May 4, 2016 Case Laws Income Tax HC

Court Rules Receipt Non-Taxable Under Income Tax Act Section 10(3) & 56; Revenue's Claims Rejected as Unsupported.
May 4, 2016 Case Laws Income Tax HC

High Court Rules Transfer Pricing Adjustment Invalid for Arbitrarily Increasing Cost of Sales, Violating Act Provisions.
May 4, 2016 Case Laws Income Tax HC

Court Rules No TDS Needed for Payments to Nonresident Agents; Income Not Arising in India.
May 4, 2016 Case Laws Income Tax HC

CIT(A) Confirms Addition of Undisclosed Income, But Jurisdiction Exceeded; AO Made No Additions Initially.
May 4, 2016 Case Laws Income Tax HC

Court Rules Reasons for Reopening Tax Assessment Can't Be Added Later; Initial Justification Insufficient to Support Action.
May 4, 2016 Case Laws Income Tax HC

Tribunal's Remand Order Criticized for Lack of Justification; Remand Should Be Reserved for Exceptional Circumstances Only.

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