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Highlights / Annotations / Catch Notes For October of 2017

Home Highlights October October 2017 Year 2017

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Showing 1 to 50 of 256 Records

12 3 4 5........ 6

October 31, 2017 Case Laws Indian Laws

Determination of compensation u/s 163-A and 166 of the Motor Vehicles Act, 1988 - claim in the case of death - liability of insurance company - a person who is......
October 31, 2017 Case Laws Income Tax

Monetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit - CBDT has no power of issue any instruction with retrospective effect - SC
October 31, 2017 Case Laws Income Tax

Reopening of assessment - A.O. cannot take a different view as it would amount to a change in opinion which is not permitted in law even after 1.4.1989 - HC
October 31, 2017 Case Laws Income Tax

Disallowance of commission paid to Managing Director and Working Director - it cannot be doubted that the payment of dividend was made in the guise of commission to the directors.
October 31, 2017 Case Laws Income Tax

Disallowance of increase in salary of directors - AO was not convinced that the increase in turnover is only because of efforts of the Director - Revenue authorities in.....
October 31, 2017 Case Laws Income Tax

Provision towards recovery of cost of repairs - the word ‘provision’ is a misnomer as, in reality, it is not a provision but write off of actual repair expenses (net of.....
October 31, 2017 Case Laws Service Tax

Import of services - collection charges of the Indian bankers who in turn send the same to the appellant for collection to the foreign bankers - Foreign bank has not......
October 31, 2017 Case Laws Service Tax

Export of services - The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in.....
October 30, 2017 Case Laws Income Tax

Levy of interest u/s 201(1A) - non-deduction of tax at source and non-remittance to Government of India account - the interest is chargeable from the date of such tax is....
October 30, 2017 Case Laws Income Tax

Disallowance of amortization of premium on leasehold land - Looking to the nature of the advantage which the assessee obtained in a commercial sense, the expenditure......
October 30, 2017 Case Laws Companies Law

Removal of an auditor prior to expiry of his term - The company may thereafter hold a General Body meeting for removal of petitioner, if the permission to do so is......
October 30, 2017 Case Laws VAT and Sales Tax

Works contract - in a dyeing works contract, the goods to be incorporated may either be as goods or in some other form similar to the accretion or occasions due to the......
October 29, 2017 Act Rules Income Tax

Entitlement of members and Chairman of the National Committee - Rule 11N of the Income Tax Rules, 1962 as amended.
October 28, 2017 Case Laws Income Tax

Section 35DDA of the Act did not preclude the assessing authority to consider the VRS payment as revenue expenditure. - HC
October 28, 2017 Case Laws Income Tax

Allowance of loss incurred on account of theft of jewellery - Merely because the insurance company has not compensated the assessee and did not accept the claim of the......
October 28, 2017 Case Laws Income Tax

LTCG - exemption u/s 54B - scope of amendment - making HUF eligible for claiming exemption u/s. 54B - assessee being HUF is not eligible for claiming exemption u/s. 54B.....
October 28, 2017 Notifications GST

Full Exemption allowed in respect of IGST on supply of services to Nepal and Bhutan against payment in INR (Indian Rupees)
October 28, 2017 Circulars GST

GST on Unstitched Salwar Suits - Mere cutting and packing of fabrics into pieces of different lengths from bundles or thans - would continue to be classifiable under the....
October 28, 2017 Case Laws Income Tax

Set off of long term capital loss from sale of shares off market against the long term capital gain on sale of land allowed.
October 28, 2017 Case Laws Central Excise

Classification of goods - ‘CRAX Corn Rings’ - ‘Natkhat Wheat Puffs’ - to be classified under CTH 19059030 as ‘extruded or expanded products, savoury or salted’ and not......
October 28, 2017 Case Laws Central Excise

CENVAT credit - issue of credit notes/debit notes - there is no such provision in the scheme of the Central Excise Act and the Rules thereunder that on subsequent......
October 27, 2017 Circulars GST

GST will be payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB).
October 27, 2017 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg. - Circular
October 27, 2017 Case Laws Income Tax

Payment for IUC Charges is not chargeable to tax in India in the hands of the non-resident recipients and hence TDS was not deductible as per provisions of section 195 of the Act.
October 27, 2017 Case Laws Income Tax

Google India has been provided access to the IPR, Google Brand features, secret process embedded in Adwords Programme as tool of the trade for generation of income.......
October 27, 2017 Case Laws Income Tax

The deposit made in the bank account of the trust represents unaccounted income of the assessee, as the same was not disclosed by the these assessees in their respective....
October 27, 2017 Case Laws Income Tax

TDS - it is not possible to accept the contention that reimbursement of salary coupled with other reimbursement of international and domestic travel is reimbursements of....
October 27, 2017 Case Laws Income Tax

TDS u/s 194C OR 194J - AO has merely compared the appointment letter in case of Honorary Consultants and independent professional doctors and brought out differences to.....
October 27, 2017 Case Laws Customs

In the garb of high seas sellers of imported goods, the appellants used M/s. Chanakya Impex, and became beneficiary of fraud of use of advance licence of M/s. Chanakya......
October 27, 2017 Case Laws Indian Laws

Complaint cases under Section 138 of the NI Act for amicable settlement through mediation - To facilitate this process, there can be no possible exclusion of external......
October 27, 2017 Case Laws Service Tax

Service tax or VAT? - whether the transaction being transfer of rights and privilege of export of ‘Sugar quota’ by the respondent assessee on receipt of consideration,......
October 27, 2017 Case Laws Central Excise

Rectified spirit which is not used for human consumption is nothing but Ethyl Alcohol and is finding place in Tariff Item No.22072000
October 27, 2017 Case Laws Central Excise

Whether awarding of bonus to the appellant for timely completion of the project shall be dutiable under the CEA, 1944? - Held No
October 27, 2017 Case Laws VAT and Sales Tax

Conditions for availing ITC - Section 9(2)(g) of the Delhi Value Added Tax, 2004 is ultra virus - Section 48 (5) of the MVAT Act is not an exact replica of Section 9 (2)....
October 26, 2017 Notifications FEMA

Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures
October 26, 2017 Circulars Income Tax

Order under section 119 of the Income-tax Act, 1961 in respect of extension of due date for filing of Country-by-Country Report for reporting accounting year 2016-17
October 26, 2017 Case Laws Income Tax

This outsourcing of work to India would not give rise to a fixed place PE - Indian company only renders support services which enable the assessees in turn to render......
October 26, 2017 Case Laws Income Tax

Genuineness of long term capital loss on sale of shares - The Revenue cannot question the timing of shares only because effect thereof would be to reduce the assessee's.....
October 26, 2017 Case Laws Income Tax

The factory building was not put to use and was sold out prior to it being used for business. Therefore, in such a situation, the provisions of Sec. 50 do not come into operation
October 26, 2017 Case Laws Income Tax

Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.
October 26, 2017 Case Laws Income Tax

Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.
October 26, 2017 Case Laws Income Tax

Addition on account of interest paid on share application money - nature of expenses - revenue or capital - the amount received is for the requirements of working......
October 26, 2017 Case Laws Service Tax

Mining lease - levy of service tax - The tile of the mining area admittedly retains with the State even on execution of mining lease to excavate mineral from the leased.....
October 26, 2017 Case Laws Service Tax

Management, repair and maintenance service - the term ‘railway’ includes each and every respect of the railway including all rolling stock stations, offices, warehouses,....
October 26, 2017 Case Laws Service Tax

Nature of renting - commercial or residential - the building was let out to the appellant for residential use by one of its employees. Even if we consider that the said.....
October 26, 2017 Case Laws VAT and Sales Tax

Manufacture - process of dilution - An aerated drink was manufactured from cold drink concentrate thus giving birth to a commercially distinct and independently......
October 25, 2017 Case Laws Income Tax

Transfer of cases - Jurisdiction - prior requirement of the law for having the valid order on basis of positive Agreement between two competent authorities is missing -.....
October 25, 2017 Case Laws Income Tax

The firm was not a tenant/had not paid for acquisition of tenancy right but has made payments to the legal heirs of the deceased partners and has reflected the same as......
October 25, 2017 Case Laws Income Tax

Deduction u/s.80-IB(10) - unrecorded income towards on money - income disclosed by the assessee treated as income of the assessee from the business and not as from other sources
October 25, 2017 Case Laws Customs

The Notification imposing ADD, dated 16.12.2010 had lapsed on 07.12.2014. Therefore, the extension Notification, dated 05.01.2015, issued after the lapse of the said......

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C: Mandatory additional qualifiers in import declarations in respect of c...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

N: Exemption from specified income U/s 10(46) of IT Act 1961 – ‘National ...

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F: PRE-DEPSOIT ISSUES