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Highlights / Annotations / Catch Notes For October of 2017

Home Highlights October October 2017 Year 2017

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Showing 51 to 100 of 256 Records

October 25, 2017 Case Laws Customs

Classification - Once it is evident that in the process of autolysation merely results in enzymatic digestion of the cell by enzymes and their destruction, the resultant....
October 25, 2017 Case Laws Companies Law

A 'Power of Attorney Holder' is not empowered to file application under section 7 of the 'I&B Code' - However an authorised person has power to do so.
October 25, 2017 Case Laws FEMA

Registration u/s 12 of FCRA - There is no material which would justify the conclusion that the petitioners were likely to divert the foreign contribution for personal......
October 25, 2017 Case Laws Service Tax

Import of services - manpower recruitment supply agency service - Unless the critical requirements of clause (k) of Section 65(105) are fulfilled, the element of......
October 25, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances of three units - The constitution of firms is Private Limited and Partnership Firm, therefore, merely being a one person is common....
October 25, 2017 Case Laws Central Excise

Cenvat credit in respect of capital goods cannot be denied to the manufacturing unit if the same is installed at the job working premises
October 25, 2017 Case Laws VAT and Sales Tax

Rate of tax on burnt coal - taxable at 4% or 10% - UPVAT Act - in the process of manufacturing paper and at the end of the manufacturing operation a residue of coal is......
October 25, 2017 Case Laws VAT and Sales Tax

Merely on the basis of the circular without there being any specific evidence to show under price and ignoring the material available on record any action done for......
October 24, 2017 Circulars Income Tax

Clarification related to guidelines for establishing ‘Piace of Effective Management’ (PoEM) in India - establishment of PoEM for subsidiaries/ group companies.
October 24, 2017 Notifications GST

IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
October 24, 2017 Circulars GST

Clarification on taxability of printing contracts - GST - When to be treated as supply of goods or supply of services.
October 24, 2017 Case Laws GST

Jurisdiction under GST - determination of rate of IGST on import of goods - HC refused to interfere into the matter.
October 24, 2017 Case Laws Income Tax

Income earned by the assessee, in consideration of having given rights to have play hoardings etc. are taxable as income from house property. Accordingly, deduction u/s.....
October 24, 2017 Case Laws Income Tax

Genuineness of the purchases and total cost incurred towards the construction - on the basis of such half baked facts addition cannot be made on mere presumption and surmises.
October 24, 2017 Case Laws Income Tax

The sole basis of addition is the statement recorded under oath of one of the partners of the assessee firm which did not exist on the date of survey cannot be the basis....
October 24, 2017 Case Laws Income Tax

Entitlement to benefit of Section 10A - issue raised for the first time before the tribunal - No reason to think that the Tribunal has committed an illegality by......
October 24, 2017 Case Laws Customs

Admittedly, no physical examination could be carried out. However, the same cannot be the sole reason for refusal of the request of the appellant for considering the......
October 24, 2017 Case Laws Central Excise

It is only the Adjudicating Authority which has jurisdiction to decide whether interest on refund claim should be granted, there was no reason for the CESTAT to have......
October 24, 2017 Case Laws Central Excise

The final order passed by the (CESTAT) that the unutilised credit of Additional Excise Duty is refundable merely on the basis that there is no provision in law to deny......
October 24, 2017 Case Laws Central Excise

Transfer of CENVAT credit - change of ownership - whether permission is required from the jurisdictional authority and is it mandatory for availment of Cenvat credit? -.....
October 23, 2017 Case Laws GST

States has no power to detain the goods in movement in the course of interstate since the central government has not notified the documents that have to be carried by a.....
October 23, 2017 Circulars DGFT

Non-compliance of Sanitary and Phyto-Sanitary measures by Indian Exporters/Importers-reg. - Alert issued.
October 23, 2017 Case Laws Income Tax

Exemption u/s 11 - the assessee does not derive any profit looking at the excess of income or expenditure which is also meager, and All the fees charged by the assessee.....
October 23, 2017 Case Laws Income Tax

Unexplained share capital/share premium - proof of genuine investors - the assessee has been able to prove identity of the share applicants, their creditworthiness and......
October 23, 2017 Case Laws Customs

Confiscation - imports - excess goods found during examination - there is clear misdeclaration of quantity of distinctly different types of scrap having different values....
October 23, 2017 Case Laws Customs

Classification of imported vehicle/ car - misdeclaration - Violations of certain conditions with reference to freely importable items cannot make the items as a prohibited item.
October 23, 2017 Case Laws Customs

Eligibility of the importer to clear the goods for home consumption as a trader - e-waste - the goods are restricted and there are violations of Policy
October 23, 2017 Case Laws Service Tax

Renting of immovable property service - joint ownership - their tax liability should have been determined by considering their individual rental receipts and not......
October 23, 2017 Case Laws Service Tax

In the case of intermediary service, place of provision of services shall be the location of the service provider and therefore the services rendered by the appellant......
October 22, 2017 Forms GST

Application for Refund - FORM-GST-RFD-01 as amended
October 22, 2017 Act Rules GST

In the case of Deemed Export, either the recipient of goods or the supplier of goods (subject to conditions) may apply for for refund of tax (GST)
October 22, 2017 Act Rules GST

Commissioner empowered to extent the time for export of goods under GST after the date of issue of invoice for export, beyond three months.
October 21, 2017 Notifications Companies Law

Commencement of section 247 of Companies Act 2017 - Notification
October 21, 2017 Notifications Companies Law

Companies (Registered Valuers and Valuation) Rules, 2017 - Notification
October 21, 2017 News Indian Laws

Ministry of Corporate Affairs issues Notification for commencement of Section 247 of the Companies Act, 2013 relating to Valuation by Registered Valuers
October 21, 2017 News Indian Laws

Comments and Suggestions Invited for Amendment of Income-tax Rules wrt Registration of Charitable or Religious Trusts
October 18, 2017 Notifications GST

Central Goods and Services Tax (Tenth Amendment) Rules, 2017 - Notification
October 18, 2017 Circulars Service Tax

Reassignment of cases pending as on 30-6-2017 with the Commissioner of Central Excise and Service Tax (Appeals) - Circular
October 18, 2017 Case Laws GST

Since the password has not been issued to the petitioner the petitioner is unable to complete the process of migration to GST - concerned authority directed to allow the....
October 18, 2017 Case Laws GST

Levy of VAT or GST - case of petitioner is that the works contract for which the agreements were executed prior to 01.07.2017, GST cannot be imposed and 2% VAT alone is.....
October 18, 2017 Notifications GST

Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc.
October 17, 2017 Act Rules GST

Form and manner of submission of quarterly return by the composition supplier - Rule 62 of GST Rules, 2017 as amended.
October 17, 2017 Act Rules GST

A banking company or a financial institution or NBFC are allowed to issue single consolidated tax invoice for the supply of services made during a month at the end of......
October 17, 2017 Act Rules GST

Single Invoice-cum-bill of supply for supply of taxable as well as exempted goods or services to an unregistered person under GST.
October 17, 2017 Act Rules GST

Extension of date for filing of option availed for composition levy - Rule 3 as amended
October 17, 2017 Notifications GST

Turnover limit for Composition Levy for CGST - Manufacturers of Certain Goods not eligible for benefit of Composition Scheme u/s 10(1) - Notification as amended
October 17, 2017 Case Laws Customs

SAD refund - Once it is clear that by making a mismatch between the description contained in the original packing list and the description of the goods locally sold, an.....
October 16, 2017 Case Laws Income Tax

The income from the contributions made by the beneficiaries of the trust is taxable only in their hands and not in the hands of the assessee
October 16, 2017 Case Laws Income Tax

Amount which was credited in books of accounts of the assessee in the preceding year cannot be treated as unexplained cash credit u/s 68 in the relevant assessment year.
October 16, 2017 Case Laws Customs

Levy of CVD on imports - As the additional duty is to counterbalance and to safeguard the interests of the manufactures in India, if the manufactures in India are not......

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