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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 3751 to 3800 of 6237 Records

1 ....72 73 74 757677 78 79 80........ 125

October 13, 2017 News GST

New Notifications under CGST, IGST and UTGST as on 13-10-2017 issued
October 13, 2017 Notifications GST

Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs - Notification
October 13, 2017 Case Laws Income Tax

Expenditure on account of employee stock option scheme is an ascertained liability for deduction - the expenses debited is cost of employee stock option plan in the......
October 13, 2017 Case Laws Income Tax

The purchases made cannot be held as bogus merely on presumption and surmises and on the sole reasoning that the assessee was unable to produce delivery challan / angadia receipts.
October 13, 2017 Case Laws Income Tax

Depreciation claim on the asset “Right to collect Toll” - section 32(1)(ii) permits allowance of depreciation on assets specified therein being 'intangible assets' which....
October 13, 2017 Case Laws Service Tax

Levy of penalty at reduced rate of 25% of tax - assessee sought full waiver - The authority has used his discretionary power, which he is empowered u/s 78- The reduction....
October 13, 2017 Case Laws Service Tax

Provided Bus/Minibus to for transporting employees, school children, families from various places to the place of their work, school etc. do not falling within the scope....
October 13, 2017 Case Laws Central Excise

The Scorpio remain Scorpio and the Bus remains the Bus after bullet proofing and therefore, it cannot be said that the activity of bullet proofing amounts to manufacture
October 13, 2017 Case Laws Central Excise

Excisability/marketability - Whether parts of cigarette packets namely slides/slits (inner frame) are excisable goods within the meaning of CETA 1985? - slide/slits are.....
October 12, 2017 Case Laws Income Tax

TDS u/s 194H - Merely because in the financial statement assessee has debited the amount as commission it cannot be treated so without looking at the real nature of the.....
October 12, 2017 Case Laws Income Tax

TDS u/s 194C - reimbursement of expenses - no good reason or evidence on record to hold that the expenditure incurred by the Assessee- AOP in the present fact situation.....
October 12, 2017 Case Laws Income Tax

Addition u/s 68 - SEBI’S order heavily relied upon by the AO - the allegation that the assessee and/or Ashita Stock Broking Ltd. getting involved in price rigging of KAFL shares fails.
October 12, 2017 News GST

Leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate equal to 65% of the applicable GST rate (including Compensation Cess)
October 12, 2017 Case Laws Service Tax

Refund claim - Rule 5 of CCR, 2004 - refund cannot be denied merely on the ground that in the Service Tax Returns, the Cenvat credit column was shown as ‘Nil’.
October 12, 2017 Case Laws Service Tax

BAS - appellants are rendering services of air travel agent to their customers - the consideration received for said services will be chargeable to service tax under......
October 12, 2017 Case Laws Service Tax

Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air....
October 12, 2017 Case Laws VAT and Sales Tax

The import of goods from any territory outside India comes to an end when the goods enter into the custom frontiers of India and are released for home consumption - Levy....
October 12, 2017 Case Laws VAT and Sales Tax

The insurance charges and carrying charges do not form part of the sale price for the reason that the sale was completed at the point of spot delivery and the insurance.....
October 11, 2017 Case Laws Income Tax

Section 194C of the Act would apply in case of a payment being made by a contractor to a contractee and not vice-versa. In the present case, the payment of licence fee......
October 11, 2017 Case Laws Income Tax

Best judgment assessment - rejection of books of accounts - There is no restricting words in Section 144 restricting the AO to only assess profitability after rejecting.....
October 11, 2017 Case Laws Income Tax

Nature of expenditure - Disallowance of construction of statue of Shri Sardar Patel at a circle in the town where the assessee is situated to increase the visibility of.....
October 11, 2017 Case Laws Income Tax

The activity of drying and threshing of tobacco leaves amounts to manufacture, which is eligible for additional depreciation as per the provisions of section 32(iia) of the Act
October 11, 2017 Case Laws Customs

CHA should exercise such control/supervision as may be necessary to ensure proper conduct of such employees in transaction of business as CHA and he be held responsible.....
October 11, 2017 Case Laws Customs

Advance License Scheme - Bond was executed Jointly - The appellant did not import the subject goods and is only a merchant exporter, proceedings should have been......
October 11, 2017 Case Laws Customs

Valuation of imported goods - The rejection of transaction values by the adjudicating authority on the basis of bills of entry of prime goods cannot be approved
October 11, 2017 News Indian Laws

Direct Tax Collections for F.Y. 2017-2018 show Growth of 15.8% up to September, 2017
October 11, 2017 Case Laws Indian Laws

Dishonour of cheque - complaint against the nominal director being wife of MD - In view of Section 141 when there is no averment against the petitioner the proceedings......
October 11, 2017 Case Laws Service Tax

Refund claim - input tax credit - the professional indemnity insurance service is an essential ingredient for providing the output service and has direct nexus with the.....
October 11, 2017 Case Laws Service Tax

Levy of personal Penalty u/r 77(2) - non payment of service tax by the company - directors and employees of the KAL are not liable to discharge the service tax liability....
October 11, 2017 Case Laws Service Tax

Demand of service tax - The appellant emphasized that activity is not taxable only because appellant are making payment only for cost sharing does not have any force - demand confirmed
October 11, 2017 Case Laws Service Tax

Rejection of VCES Scheme - case of Revenue is that appellant have not made true Declaration - the mandate of section 111(2) is that after one year from the expiry of......
October 11, 2017 Case Laws Service Tax

Levy of service tax - Business run by an Individual can be termed as held as "commercial concern" - Security agency service - Held Yes
October 11, 2017 Case Laws VAT and Sales Tax

Classification of Brake Fluid - it is not at all lubricating either the brake or any part which is under the braking system. - By no stretch of imagination, Brake Fluid.....
October 11, 2017 Circulars Income Tax

Scope of comparison of information contained in the return - Provision of section 143(1)(a)(vi) would not be invoked to issue intimation proposing adjustment to the......
October 10, 2017 Circulars Customs

Existing system will be used to make immediate payment of refund of IGST on Exports w.e.f. 10th October 2017 till 14th October 2017. The payment through PFMS portal......
October 10, 2017 Case Laws Income Tax

Any device adopted to reduce or inflate the profits of eligible business has to be rejected. The assessees/appellants want 100% deduction, without taking into......
October 10, 2017 Case Laws Income Tax

Section 69B cannot be invoked on the assumption that there was understatement of the investment, without a finding that the assessee invested more than what was recorded....
October 10, 2017 Case Laws Income Tax

Registration of trust u/s 12AA - In the absence of such corroborative evidence, it is not possible to come to any conclusion that the assessee indulged in money......
October 10, 2017 Case Laws Income Tax

Revision u/s 263 - Merely because that the AO did not discuss these details in the assessment order does not mean that he has not applied his mind.
October 10, 2017 Case Laws Customs

Classification of Outdoor Point of Sales Terminal (OPOS) - classifiable under CTH 84718000 or under CTH 85371000 - the character of the goods may be examined by practical demonstration
October 10, 2017 Case Laws Service Tax

Department deems these duty free shops in foreign territory - no Service Tax is chargeable at the first instance on rent for rental of Customs Bonded Warehouse (Duty......
October 10, 2017 Case Laws Service Tax

The place of provision of services is the place where duty free shop is located, which is admittedly beyond Customs Frontiers - Even in the Integrated Goods And Services....
October 10, 2017 Case Laws Service Tax

Leasing of license - The licence can be granted even before the manufactory comes into existence. From the above Rules it is apparent that licence by itself is not a......
October 10, 2017 Case Laws Service Tax

Collection of toll - They have not been engaged in the said activity as business. In such case it cannot be said that the Respondents has been providing auxiliary......
October 10, 2017 Case Laws Service Tax

Life Insurance Services - The Traditional golden plan which does not have any risk cover and thus being not liable to tax falls under the category of exempted service at....
October 10, 2017 Case Laws Service Tax

Export of services - Since the Indian rupee is received from the recipient of services through their foreign bank, Bank of America, USA, the receipt of Indian rupee......
October 9, 2017 News GST

No extension of last date for filing GSTR-1 for July, 2017
October 9, 2017 Circulars Customs

Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
October 9, 2017 Notifications Indian Laws

Scheme of budgetary support under Goods and Service Tax Regime to the units located in specified states - refund of 58% of CGST or 29% of IGST paid through debit in the cash ledger
October 9, 2017 Case Laws Income Tax

Though the property was once an agricultural land, its acquisition was for non-agricultural purposes, the assessee did not carry on any agricultural activity in the land....

1 ....72 73 74 757677 78 79 80........ 125

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