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Highlights / Annotations / Catch Notes For September of 2016

Home Highlights September September 2016 Year 2016

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Showing 1 to 50 of 501 Records

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

September 30, 2016 Case Laws Service Tax AT

Service Tax Demand for Construction Services (2005-2006) Dismissed; Reclassified as Works Contract Services.
September 30, 2016 Case Laws Central Excise AT

Copper Alloys and Brass Included in CETH 74.06 per Section Note-6 of CETA, Despite Lack of Explicit Mention.
September 30, 2016 Case Laws Central Excise AT

Cash Discount Deduction Allowed in Assessable Value Per Invoice; Complies with Central Excise Regulations.
September 30, 2016 Case Laws Central Excise AT

Court Rules Freight, Insurance, and Octroi Costs Excluded from Assessable Value of Chassis in Final Products.
September 30, 2016 Case Laws Central Excise AT

Department Must Prove Improper Cenvat Credit Claims; Failure Renders Duty Demand Unjustifiable Under Central Excise Laws.
September 30, 2016 Case Laws Central Excise AT

Ministry Mandates Pictorial Warnings on Cigarettes; Non-Compliance Leads to Supervised Destruction and Duty Remission Granted.
September 30, 2016 Case Laws Central Excise AT

Exemption Granted for Goods Produced in R&D Activities Under Notification No.167/71-CE for Polymers and Drug Intermediates.
September 30, 2016 Case Laws Customs AT

Declared Value Rejected Due to Significant Price Difference; Direct Comparison of Commodities Not Valid per PLATT Price.
September 30, 2016 Case Laws Customs AT

Anti-Dumping Duties on Digital Plates from China and Japan Upheld; Factors Considered Include Costing and Exchange Rates.
September 30, 2016 Case Laws Customs AT

Depreciation Claim Up to 90% Allowed on Capital Goods Cleared from 100% EOU to Domestic Tariff Area (DTA.
September 30, 2016 Case Laws Customs AT

Anti-dumping duties may apply to a country if low-priced sales cause harm, regardless of high-priced sales presence.
September 30, 2016 Case Laws VAT and Sales Tax HC

Gujarat High Court Rules Charitable Hospital Trust Not a "Dealer" Under GVAT Due to Non-Commercial Activities.
September 30, 2016 Case Laws VAT and Sales Tax HC

High Court Rules Re-assessment Not Allowed Under "Rectification" Using Section 69 KVAT Act Based on Later Clarification.
September 30, 2016 Case Laws Income Tax AT

Taxpayer's Cash Expenses Lacked Evidence, 5% Disallowance Upheld by Commissioner of Income Tax (Appeals.
September 30, 2016 Case Laws Income Tax AT

Penalty u/s 271(1)(c) waived for assessee after auditor's failure to disallow excess partner remuneration claim.
September 30, 2016 Case Laws Income Tax AT

Income Estimation by Assessing Officer Using Ad-Hoc Project Completion Method Found Unjustified Due to Uncertainties Involved.
September 30, 2016 Case Laws Income Tax AT

Unexplained Cash Credit u/s 68: AO Dismisses Evidence But Fails to Prove Falsity, No Income Addition Made.
September 30, 2016 Case Laws Income Tax AT

Commissioner of Income Tax (Appeals) wrongly rejected appeal; proper authorization was supported by board resolution, not MD signature.
September 30, 2016 Case Laws Income Tax AT

Assessing Officer to Evaluate New Exemption Claim u/s 10(10C) via Section 154 Application Based on Merits.
September 30, 2016 Case Laws Income Tax AT

Vehicles Used for Business Qualify for Depreciation Even if Not Registered in Assessee's Name.
September 30, 2016 Case Laws Income Tax AT

Revenue Department Accepts Assessee as Approved Gratuity Fund; Benefits Extended Despite Delayed Authority Approval.
September 29, 2016 Circulars Customs

Manual Debits on Advance Authorizations at EDI Customs Ports Discontinued for Streamlined, Digital Processes.
September 29, 2016 Circulars Central Excise

New Monetary Limits Set for Adjudication of Central Excise and Service Tax Show Cause Notices to Enhance Efficiency.
September 29, 2016 Case Laws Income Tax SC

Supreme Court affirms consistent application of Section 35D, ensuring amortization benefits beyond initial two years.
September 29, 2016 Case Laws Income Tax SC

Assessee's timely bonus payments comply with Income Tax Act; Sections 43B and 40A(9) pose no restrictions.
September 29, 2016 Case Laws Income Tax HC

Maintenance Charges Count as Rent for Property Income Calculation, Impacting Annual Value Assessment.
September 29, 2016 Case Laws Income Tax HC

Disallowed Purchases Impact Assessee's Gross Profit Ratio, Automatically Increasing Due to Expense Removal Impacting Financial Outcomes.
September 29, 2016 Case Laws Income Tax HC

High Court Upholds Denial of Interest u/s 244A if Taxpayer Causes Delay in Filing Return.
September 29, 2016 Case Laws Income Tax HC

High Court Rules Conversion of Convertible Debentures to Equity Shares as Capital Expenditure for Tax Purposes.
September 29, 2016 Case Laws Income Tax AT

Taxpayer Cannot Claim TDS Credit on Interest Income Not Taxable This Year.
September 29, 2016 Case Laws Income Tax AT

Foreign Currency Loan Losses Not Deductible: Section 37(1) Requires Assessee to Rebut Capital Field Presumption.
September 29, 2016 Case Laws Income Tax AT

Section 50 on Capital Gains for Depreciable Assets Not Applicable in Building Transfer Case.
September 29, 2016 Case Laws Income Tax AT

Scholarship and Gift Expenditures Allowed for Business Goodwill Despite No Legal Obligation.
September 29, 2016 Case Laws Central Excise HC

High Court Rules No Grounds for Interest Demand Due to No Delay in Duty Deposit u/s 11AA.
September 29, 2016 Case Laws Central Excise AT

Court Rules on Zinc Ingots Manufacturing Case: Revenue Cannot Selectively Use Statements to Their Advantage.
September 29, 2016 Case Laws Central Excise AT

DGCEI and Tax Authorities Find Errors in Stock-Taking of Appellant's Manufactured Goods; Potential Shortages Suspected.
September 29, 2016 Case Laws Central Excise AT

Annual Valuation for Captive Consumption Correct Under CAS-4, Says Revenue; Key for Central Excise Compliance.
September 29, 2016 Case Laws Central Excise AT

Freight Charges Excluded from Central Excise Valuation as Ownership Transfers at Factory Gate.
September 29, 2016 Case Laws Central Excise AT

Exports with CT-1 Certificate Qualify for Notification Benefits No. 42/2001 CE(NT) Dated June 26, 2001.
September 29, 2016 Case Laws Central Excise AT

Clean Oil from Waste Not Marketable Without Invoices; Demand Set Aside Under Central Excise Law.
September 29, 2016 Case Laws Central Excise AT

Show Cause Notice Issued u/r 6(3)(b) for Cenvat Credit Reversal Recovery Passed to Buyers.
September 29, 2016 Case Laws Customs AT

Confiscation and penalty set aside for appellant's self-reported shipping bill error; no malafide intent found.
September 29, 2016 Case Laws Customs AT

Anti-dumping duty on PX13 rubber chemicals increased to protect domestic industry from recurring injury risk.
September 29, 2016 Case Laws Customs AT

Court Orders Provisional Release of Seized Betel Nuts; Requires Bond and Solvent Surety for Compliance.
September 29, 2016 Case Laws Customs AT

Show Cause Notice Allegations Against EOU for DTA Sale of Prawn Seed Dismissed Due to Lack of Evidence.
September 29, 2016 Case Laws VAT and Sales Tax HC

Court Rules Supplier Discounts Not Taxable Under Karnataka VAT; Revenue Authorities Can't Revisit Without Appeal.
September 29, 2016 Case Laws VAT and Sales Tax HC

Section 14 M.P. VAT Act amendment on Input Tax Credit disallowance applies prospectively; retroactive validation possible via Validation Act.
September 29, 2016 Case Laws VAT and Sales Tax HC

Refund Cancellation Notice Must Align with Stated Grounds to Uphold Natural Justice Principles.
September 28, 2016 Notifications Service Tax

Service Tax Rules 2016 Updated: Key Changes to Half Yearly Return Form ST-3 for Better Compliance.
September 28, 2016 Case Laws Income Tax SC

Supreme Court dismisses petition: Non-compliance with conditions blocks share transfer, Section 28(iv) of IT Act not applicable.

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