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Highlights / Annotations / Catch Notes For October of 2017

Home Highlights October October 2017 Year 2017

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Showing 201 to 250 of 256 Records

October 5, 2017 Circulars Customs

Procedure for amendment/conversion in shipping bill after grant of LEO and before shipment of goods
October 5, 2017 Case Laws Customs

Refund claim - MMTC not being government organization but only a corporation cannot become eligible for extended period of limitation of one year for filing refund claim
October 5, 2017 Case Laws Customs

Project import - failure to produce installation certificate - especially considering that appellant has submitted other proof to establish the installation, cannot then....
October 5, 2017 Case Laws Indian Laws

Commission of offence punishable u/s 138 read with Section 141 of NI Act - Mere averments in the petition that the writ petitioner/accused No.4 was a sleeping partner......
October 5, 2017 Case Laws Service Tax

Refund of service tax paid - retrospective exemption - the period of six months prescribed under Sub. Sec.(3) of Sec.103 of the Finance Act,2016 cannot be extended by......
October 5, 2017 Circulars GST

Export of services - The supply of services to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier.....
October 5, 2017 Circulars GST

Export of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible......
October 5, 2017 Circulars GST

GST - There is no concept of Deemed Export - supplies to EOUs are taxable like any other taxable supplies. - However, EOUs, to the extent of exports, are eligible for......
October 5, 2017 Circulars GST

GST - There is no concept of Deemed Export - there is no provision for issuance of CT-1 form which enables merchant exporters to purchase goods from a manufacturer......
October 5, 2017 Circulars GST

LUT - Export - Till mandatory self-sealing is operationalized, sealing of containers, wherever required to be carried out under the supervision of the officer, shall be.....
October 5, 2017 Circulars GST

If the LUT / bond is not accepted within a period of three working days from the date of submission, it shall deemed to be accepted.
October 5, 2017 Circulars GST

Furnishing of LUT - export of goods or services - Till the time FORM GST RFD-11 is available on the common portal, hard copy may be furnished, duly filled, to the......
October 5, 2017 Circulars SEZ

SEZ units - sourcing of precious metals from Nominated agencies - Strict Adherence of Rule 27(6) of SEZ Rule, 2006
October 4, 2017 Notifications DGFT

Procedure for export of spices to the European Union countries
October 4, 2017 Notifications GST

Facility of LUT extended to all exporters / registered persons subject to conditions
October 4, 2017 Circulars Central Excise

Writing off of arrears of Central Excise, Service Tax and Customs duty - Constitution of Committees to advise the authority for writing off of arrears-reg - Circular
October 4, 2017 Circulars Customs

Sub: Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes - reg.
October 4, 2017 Circulars Income Tax

Conduct of Assessment Proceedings electronically in time-barring scrutiny cases - Order u/s 119
October 4, 2017 Case Laws Income Tax

The partial disallowance of depreciation in the year under consideration in any case would not result into any evasion of tax. In short, the assessee would earn no......
October 4, 2017 Case Laws Income Tax

TDS - payments of demat charges and other charges levied by NSDL and CDSL - such charges were in the nature of recovery of cost or expenses at large and not for......
October 4, 2017 Case Laws Income Tax

Release the refund - AO withhold the refund arising out of return filed by an assessee til the completion of assessment - AO directed to complete the assessment latest......
October 4, 2017 Case Laws Income Tax

TDS u/s 194J - stop gap arrangements between assessee and HRTC - no service, which can be termed to be technical service, was provided by HRTC to the development......
October 4, 2017 Case Laws Income Tax

Natural Justice - the successor officer cannot state that there is no necessity to afford an opportunity of personal hearing, when his predecessor had thought it fit to do so. - HC
October 4, 2017 Case Laws Customs

Validity of SCN - Ultimately, it is the quest of truth and truth alone being the guiding star in the process of the judicial dispensation and that should be the touch......
October 4, 2017 Case Laws Indian Laws

Levy of Local Body Tax (LBT) - Even though SIM cards, recharge coupons are not liable to sales tax / VAT, these are liable to LBT on its entry into municipal limits -......
October 4, 2017 Case Laws Service Tax

The SCN is vague and incomprehensible, leaving the appellant-assessee wondering as to what is the exact nature of allegations they are required to meet - demand of......
October 3, 2017 Act Rules DGFT

Various amendments have been made in Chapter-4 of Hand Book of Procedures 2015-2020.
October 3, 2017 Act Rules DGFT

DFIA - Replenishment Authorisation - In the case of Studded Jewelry, the calculation of the quantum of gold/silver/platinum metal shall be done excluding the weight of studding.
October 3, 2017 Act Rules DGFT

DFIA - Applicant shall be allowed to file application beyond 24 months from the date of generation of file number
October 3, 2017 Act Rules DGFT

DFIA - request may be made to concerned Regional Authority within a period of twelve months from the date of export or six months (or additional time allowed by RBI for.....
October 3, 2017 Act Rules DGFT

Goods imported against Advance Authorisation Scheme, which are found defective or unfit for use, may be re-exported, as per Department of Revenue guidelines. The......
October 3, 2017 Act Rules DGFT

Advance Authorisation - Facility of Supporting Manufacturer/ Jobber/co- licensee - Provision of Para 4.35 (c) and 4.36(b) modified.
October 3, 2017 Act Rules DGFT

Advance Authorisation - Standardisation of Adhoc Norms - In case an applicant is not able to upload any prescribed document then such documents may be submitted in......
October 3, 2017 Act Rules DGFT

Maintenance of Proper Accounts and furnishing thereof - the requirement of duly verified and certified by the jurisdictional Excise Authority modified - now this power......
October 3, 2017 Act Rules DGFT

Application for Advance Authorisation for components on "net-to-net basis with accountability clause" - Benefit extended from "Engineering Products (Product Code - C)"......
October 3, 2017 Act Rules DGFT

Fixation of Norms for Advance Authorisation - Experts may be invited from Scientific and Technological institutions as members of Norms Committee for fixation of Norms.
October 3, 2017 Act Rules DGFT

Fixation of Norms for Advance Authorisation - Any adhoc norm fixed under para 4.06, on the basis of an application made by an exporter shall be valid for one......
October 3, 2017 Circulars DGFT

SION H-331 for export product "Toothbrushes" - Standard Input Output Norms and the revised SION H-331 revised.
October 3, 2017 Notifications DGFT

Export Policy - Guar gum refined split Guar gum treated and pulverized - Authorised agencies to issue the analytical report of testing of Penta Chlorophenol (PCP).
October 3, 2017 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver
October 3, 2017 Case Laws Income Tax

The interest expenses claimed by the assessee on account of delayed deposit of service tax as well as TDS liability are allowable expenses u/s 37(1)
October 3, 2017 Circulars GST

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
October 3, 2017 Forms GST

APPLICATION FOR CANCELLATION OF REGISTRATION OF MIGRATED TAXPAYERS - Form GST REG-29 as amended.
October 3, 2017 Act Rules GST

Cancellation of GST registration - who have migrated from old regime / existing law but not required to be registered under the GST can apply for cancellation till 31-10-2017
October 3, 2017 Case Laws Income Tax

Scope of rectification of mistake order u/s 154 - If this procedure is not followed of issuing the notice and giving reasonable opportunity of being heard, further......
October 3, 2017 Case Laws Income Tax

Penalty u/s 221(1) can be levied for non-payment of self-assessment tax u/s 140A at the time of filing an income tax return, even if the tax has been paid by revising the return.
October 3, 2017 Case Laws Income Tax

Disallowance u/s 40(a)(i) - non deduction of TDS - purchase of software - when software is incorporated in a CD it becomes a tangible property and the payment made for......
October 3, 2017 Case Laws Income Tax

Jurisdiction of AO - The PAN follows the jurisdiction. It is not the jurisdiction that follows the PAN. The effective date of transfer of jurisdiction is the date of......
October 3, 2017 Case Laws Income Tax

Key Man Insurance Policy - once it has been sold as a life insurance policy on the keyman to the business, as long as it is in the nature of life insurance policy,......
October 3, 2017 Case Laws Customs

Advance Authorisation scheme - the stand that there is no proof of export obligation being discharged, could not have been maintained once the petitioner was told to......

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