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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3651 to 3700 of 4703 Records

1 ....70 71 72 737475 76 77 78........ 95

March 10, 2017 Case Laws Customs AT

Duty Remission Granted for Destroyed Goods in Bonded Warehouse; Export Obligation Not Fulfilled Due to Fire.
March 10, 2017 Case Laws Customs AT

Court Rules No Anti-Dumping Duties Can Be Imposed During Interim Between Provisional Expiry and Final Levy in SEZs.
March 10, 2017 Case Laws Customs AT

Amendments to Bills of Lading Must Be on Original Document Only; Multiple Versions Not Recognized.
March 10, 2017 Case Laws Customs AT

Customs Act Section 112 Penalties Invalid: Noticees Denied Opportunity to Contest Goods Confiscation, Jurisdiction Lacking.
March 10, 2017 Case Laws Customs AT

Amending Import General Manifest Essential for Customs Clearance When Ownership Changes After Arrival; Buyer Clears Cargo.
March 10, 2017 Case Laws Income Tax AT

Assessee's Total Income Increased as Business Operations Controlled by Them, Not Shri S.J. Baid.
March 10, 2017 Case Laws Income Tax AT

Income Tax Case: Section 263 Revision Not Justified Due to Mistaken Disallowance u/s 14A by Assessee.
March 10, 2017 Case Laws Income Tax AT

No Penalty Imposed for Late Tax Return Filing Due to Bona Fide Belief u/s 271(F.
March 9, 2017 Case Laws Service Tax AT

CENVAT Credit Approved for Service Tax on Insurance Premiums Linked to Financing Services Output.
March 9, 2017 Case Laws Service Tax AT

CENVAT Credit Refunds: File Claims Within One Year of Last Quarter's Input Remittance Per Section 11B Time Limit.
March 9, 2017 Case Laws Service Tax HC

Adjudicating Authority Can't Condone Delays for Refunds Submitted After One Year, as Confirmed by Higher Courts.
March 9, 2017 Case Laws Service Tax AT

Service Tax Dispute Over Coaching Fees Settled After Incentives; Standard Fee Structure Tax Demand Unsustainable.
March 9, 2017 Case Laws Service Tax AT

No Extension Allowed for Filing Service Tax Refund Claims Under Notification No. 41/2007-ST.
March 9, 2017 Case Laws Service Tax AT

Reverse Charge Service Tax: No Penalty or Extended Limitation Period if Penalty Not Imposed or Set Aside.
March 9, 2017 Case Laws Central Excise AT

Tribunal Overturns Demand Due to Revenue Neutrality in CENVAT Credit Case Involving Additional Duty of Customs (SAD 4.
March 9, 2017 Case Laws Central Excise AT

Footwear Duty Exemption Upheld: MRP Embossing Not Required Under Notification No. 5/2006-CE; Standards of Weights and Measures Act Irrelevant.
March 9, 2017 Case Laws Central Excise AT

Cotton Tents Classified Under Chapter 630600, Subject to 4% Duty per Notification No. 29/04-CE.
March 9, 2017 Case Laws Central Excise AT

Separate Registrations Protect SSI Units from Clearance Clubbing for Tax Exemption Under Central Excise Rules.
March 9, 2017 Case Laws Central Excise HC

Interest u/s 11AA of Central Excise Act Only Applies if Unpaid for 3+ Months Post-Determination.
March 9, 2017 Case Laws Central Excise AT

Court Rules Energy Use Not Definitive for Estimating Goods Production; Overturns Demand Based on Gas Usage.
March 9, 2017 Case Laws Central Excise AT

Advertisement Expenses Recovered from Dealers Excluded from Assessable Value for Taxation Purposes.
March 9, 2017 Case Laws Customs AT

Customs House Agent must maintain trustworthiness; failure to disclose facts leads to legal consequences under supported evidence.
March 9, 2017 Case Laws Customs AT

Refund Claim Denied: No Condonation for Delay in Filing Special Additional Duty Refund Request.
March 9, 2017 Case Laws Customs AT

Request to Amend Bill of Entry for Exemption Under Notification 94/1996-Cus for Re-Imported Goods Considered by Lower Authority.
March 9, 2017 Case Laws Income Tax HC

Taxpayer's Royalty and Technical Assistance Fees Deemed Revenue Expenditure, Not Capital Expenditure Under License Agreement.
March 9, 2017 Case Laws Income Tax HC

High Court Clarifies Genuine Expenditure Criteria u/s 37(1) of Income Tax Act for Commission Payments.
March 9, 2017 Case Laws Income Tax HC

Court Upholds Capital Gains Exemption u/s 54F for 15 Flats at Same Address, Different Blocks Not an Issue.
March 9, 2017 Case Laws Income Tax HC

DVO's Opinion Insufficient for Reopening Assessment u/s 147; Cannot Justify Action Based Solely on DVO's Report.
March 9, 2017 Case Laws Income Tax HC

Carbon Receipts Not Income for Year: No Sale or Transfer to Foreign Companies Occurred.
March 9, 2017 Case Laws Income Tax HC

Court Invalidates Notice: Assessing Officer Misinterpreted "Not Less Than Fifteen Days" in Section 158BC, Requiring Early Return Filing.
March 9, 2017 Case Laws Income Tax HC

Assessee's Property Value Reevaluated; Banker's Valuation May Differ from Transaction Report Due to Purchase Timing.
March 9, 2017 Case Laws Income Tax HC

Court Rules Revenue Must Prove Cessation of Liability u/s 41; No Addition Necessary for Assessee.
March 9, 2017 Case Laws Income Tax AT

Share Application Money Forfeiture Classified as Capital Receipt, Not Revenue, Due to Non-Business Origin.
March 9, 2017 Case Laws Income Tax AT

Section 263 Revision: No Justification for TDS Claim Review Without Evidence of Revenue Loss, Unwarranted Interference Highlighted.
March 9, 2017 Case Laws Income Tax AT

Assessee Company's Share Trading Profits Correctly Reported as Long-Term and Short-Term Capital Gains in Tax Return.
March 8, 2017 Case Laws Service Tax AT

Court Allows Refund of Service Tax for Apartment Purchasers Paid Before July 1, 2010, Pending Claim Verification.
March 8, 2017 Case Laws Service Tax AT

SEZ Unit Wins Refund Claim Due to Modvat Credit Reversal, Entitled to Exemption or Reduced Duty Benefits.
March 8, 2017 Case Laws Service Tax AT

Self-Adjustment of Excess Service Tax Without Prior Notice: Rectification Demand Deemed Time-Barred, No Evasion Intent Found.
March 8, 2017 Case Laws Service Tax HC

Court Rules Recipient Must Pay Service Tax on Business Auxiliary Services; Petitioner's Argument Rejected.
March 8, 2017 Case Laws Central Excise AT

Additional Duties of Excise Surcharge Not Applicable on 'Nil' Primary Duty; Intermediate Goods Exempt from Levy.
March 8, 2017 Case Laws Central Excise AT

Appellant must pay 10% of e-bike value at clearance; partial CENVAT credit lapse; Rule 11(3) inapplicable.
March 8, 2017 Case Laws Central Excise AT

Motor Vehicle Parts Valuation: Duty Payable but Revenue-Neutral Exercise, MODVAT/CENVAT Credit Applicable, Duty Paid from PLA.
March 8, 2017 Case Laws Central Excise AT

Cotton Waste Predominant Over Acrylic Fiber Classified Under Chapter 52, Exempt from Duty per Central Excise Tariff Act 1985.
March 8, 2017 Case Laws Central Excise AT

Income Surrendered to Tax Department Needs Proof to Link it to Manufacturing Profits, Not Automatically Considered.
March 8, 2017 Case Laws Central Excise AT

Railway yard outside factory is not "capital goods" u/r 2 (1A) of Cenvat Credit Rules 2004; no Cenvat credit.
March 8, 2017 Case Laws Central Excise AT

Refund Claim for CENVAT Credit Restored After Initial Reversal; Unjust Enrichment Should Not Be Presumed.
March 8, 2017 Case Laws Central Excise AT

CENVAT credit denied due to missing STP code; credit valid for computer-generated bank service invoices.
March 8, 2017 Case Laws Central Excise AT

Refund Claim Approved for CENVAT Credit on Input Services for 100% Export Oriented Unit Clearances as Exports.
March 8, 2017 Case Laws Customs AT

Lifesaving Equipment Imports Not Exempt Under Entries 19, 42, or 44 of Part B in Notification 208/81.
March 8, 2017 Case Laws Customs AT

Customs Refund Claim: Legal Benefit u/s 3(5) of Customs Tariff Act Cannot Be Overridden by Circular.

1 ....70 71 72 737475 76 77 78........ 95

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