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Highlights / Annotations / Catch Notes For July of 2016

Home Highlights July July 2016 Year 2016

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Showing 1 to 50 of 513 Records

12 3 4 5........ 11

July 30, 2016 Case Laws Income Tax HC

High Court Rules Additions Invalid Due to No Cross-Examination u/s 131; Assessee's Rights Upheld.
July 30, 2016 Case Laws Income Tax HC

Lease Equalization Charge Not Considered Reserve in Book Profit Computation u/s 115JA of Income Tax Act.
July 30, 2016 Case Laws Service Tax AT

Services Qualify as Exports Based on Place of Consumption, Not Performance, for Business Auxiliary Services Tax.
July 30, 2016 Case Laws Service Tax AT

Export Unit Challenges Inconsistent Standards for Cenvat Credit Refunds, Seeks Uniform Criteria Under Export of Service Rules 2005.
July 30, 2016 Case Laws Central Excise HC

Eligibility of Cenvat Credit on Goods Transport Agency Services for Outward Transport Beyond Removal Point in Question.
July 30, 2016 Case Laws Central Excise AT

CENVAT Credit Allowed Despite Initial Rejection Due to Unregistered Input Service Distributor; Services Received at Head Office.
July 30, 2016 Case Laws Central Excise AT

Larger Bench to Decide if Reversing Cenvat Credit Includes 10% of Exempted Products' Price.
July 30, 2016 Case Laws Central Excise AT

Appellant Entitled to Duty Exemption for Exports Under Valid Annexure 1 Certificate per Notification 43/2001 CE (NT.
July 30, 2016 Case Laws Central Excise AT

Malt Extract in IMFL Production Not Subject to Excise Duty, Court Rules.
July 30, 2016 Case Laws Customs AT

Commissioner's 2% Loading on CIF Value Overturned Due to Lack of Evidence in High Seas Sale Case.
July 30, 2016 Case Laws VAT and Sales Tax HC

High Court Finds Issuance of Duplicate ST-35 and C-Forms Insufficient for Fraud Conviction Under IPC Section 420/34.
July 30, 2016 Case Laws VAT and Sales Tax HC

High Court Rules Assessing Officer Must Independently Evaluate Cases, Not Rely Solely on Enforcement Wing Reports for Tax Credit Decisions.
July 30, 2016 Case Laws Indian Laws HC

High Court Dismisses Copyright Claim Over Tupperware Design Due to Lack of Distinctiveness Evidence.
July 30, 2016 News Income Tax

CBDT extends income tax return filing deadline for Assessment Year 2016-2017 from July 31st to August 5th, 2016.
July 30, 2016 Case Laws Indian Laws HC

High Court Rules Using 'CA' in Coaching Ads Doesn't Count as Practicing Chartered Accountancy Profession.
July 29, 2016 Case Laws Income Tax AT

TDS Liability on Terminalling Charges: Infrastructure Expenses Considered Purchases, Payment Method and Agreements Not Sole Determinants.
July 29, 2016 Case Laws Income Tax AT

Revenue Authorities Err in Capital Gain Calculation: Used Deemed Cost Instead of Actual Cost per Section 48 of Income Tax Act.
July 29, 2016 Case Laws Income Tax AT

Court Rules Addition to Assessee's Husband's Income Lacked Jurisdiction and Legal Basis in Search Case.
July 29, 2016 Case Laws Income Tax AT

Assessee's Failure to Justify Share Capital Credit Results in Addition u/s 68, CIT(A) Decision Upheld.
July 29, 2016 Case Laws Income Tax AT

Tax Case: Stamp Duty & Fees Added to Expenses; Suspicion Can't Replace Proof, Exemption Claim Allowed.
July 29, 2016 Case Laws Service Tax AT

Appellant Pays Penalty for Peace Despite Strong Case on Cenvat Credit Eligibility; Penalty Ultimately Waived.
July 29, 2016 Case Laws Service Tax AT

Stay Granted on Ocean Freight Income Case; Rs. 10 Lakh Already Deposited by Appellants Pending Further Proceedings.
July 29, 2016 Case Laws Service Tax AT

Refund of Unutilized Cenvat Credit Granted for Exported Services; All Availed Credit to be Refunded.
July 29, 2016 Case Laws Service Tax AT

Cenvat Credit Approved for Service Tax on Group Insurance Premiums, Including Dependents, Despite Unchanged Premium Amounts.
July 29, 2016 Case Laws Central Excise AT

Fraudulent Rebate Claims Lead to Valid Show Cause Notice Issued Within Extended Five-Year Period.
July 29, 2016 Case Laws Central Excise AT

Appellant Rightly Claims CENVAT Credit for Unloading and Shifting Activities Within Warehouse Under Relevant Rules.
July 29, 2016 Case Laws Central Excise AT

Railway Sleeper Tax Value Excludes RITES Inspection Charges Paid by Railways, Not Includible for Tax Calculation.
July 29, 2016 Case Laws Central Excise AT

Company Allowed CENVAT Credit for Worker Transport Services to Factory, Confirmed Under Tax Regulations.
July 29, 2016 Case Laws Central Excise AT

Appellant Rightly Claimed CENVAT Credit for Transportation Charges to Buyer's Location, Duty Paid Confirmed.
July 29, 2016 Case Laws Customs HC

High Court Rules DRI's Detention of Petitioner's Goods Since 2016 Unlawful Due to Lack of Legal Authority.
July 29, 2016 Case Laws Customs HC

Anti-Dumping Duty Deemed Unauthorized; No Need for Alternative Remedy Before Seeking Refund of Illegally Collected Duty.
July 29, 2016 Case Laws VAT and Sales Tax HC

Court Rules Restaurants and Hotels Must Pay VAT on Liquor; No Exemption Like Liquor Shops or Wine Dealers.
July 28, 2016 Case Laws Service Tax AT

Refund Claim Denied: Exemption Notification 41/2007-ST Not Applicable Due to Prior Drawback Claim Under Drawback Rules.
July 28, 2016 Case Laws Service Tax AT

Refund Claim for Electricity Service Tax Not Barred by Time; Retrospective Exemption Applies Under Notification No. 45/2010-ST.
July 28, 2016 Case Laws VAT and Sales Tax HC

Reopening of GVAT Assessment After Four Years Challenged; No Pending Proceedings or Outstanding Demand Found for Petitioner.
July 28, 2016 Case Laws Central Excise AT

Cenvat credit reversal with interest confirms no initial availment; no demand u/r 6(3)(b) justified.
July 28, 2016 Case Laws Central Excise AT

Commissioner (Appeals) Oversteps Bounds; Order Set Aside Due to Lack of Revenue Cross Appeal.
July 28, 2016 Case Laws Central Excise AT

Dealer Not Liable for Duty u/s 11D of Central Excise Law; Not a Goods Manufacturer.
July 28, 2016 Case Laws Central Excise AT

CENVAT Credit Denied for Road Construction Beyond Plant Area; Extended Demand Period Deemed Unsustainable.
July 28, 2016 Case Laws Central Excise AT

Employee Training Costs Now Covered as Input Service u/r 2(l) of CENVAT Credit Rules 2004.
July 28, 2016 Case Laws Central Excise AT

Assessee Can Claim Credit for Duty Paid on Non-Manufacturing Inputs If Processed Inputs Are Exported.
July 28, 2016 Case Laws Income Tax AT

Software Sale Payments Not "Royalty" Under Article 12(4) of Indo-Netherland DTAA; Not Taxable in India.
July 27, 2016 Circulars Central Excise

Guidelines for Issuing Summons, Conducting Searches, and Ensuring Compliance in Jewelry Manufacturing Under Central Excise Rules.
July 27, 2016 Circulars Central Excise

Excise Audit Guidelines for Jewellery Manufacturers Focus on Compliance, Accurate Records, and Preventing Tax Evasion.
July 27, 2016 Circulars Central Excise

Clarification on SSI Exemption Limits for Jewellery Manufacturers under Notification No. 8/2003-CE, March 1, 2003.
July 27, 2016 Case Laws Service Tax AT

Company Eligible for Refund of Unutilized Cenvat Credit Before Registration u/r 5, Cenvat Credit Rules 2004.
July 27, 2016 Case Laws Service Tax AT

Cenvat Credit Rule 3(4) Dispute: Demand and Penalty for Service Tax Set Aside, No Penalty Imposed.
July 27, 2016 Case Laws VAT and Sales Tax HC

Court Rules Full Tax Set-Off Allowed for Raw and Packing Materials in Manufacturing, Overturns Assessing Authority's Decision.
July 27, 2016 Circulars Central Excise

Excise Duty Procedures for Jewellery Sector: Compliance, Documentation, Valuation, and Reporting Under Central Excise Framework.
July 27, 2016 Case Laws Customs AT

Air-Conditioner Classification Dispute: Appellant's Claim Denied; Two-Ton Split Unit Correctly Classified Under CTH 8415 83 10.

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