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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 3801 to 3850 of 6237 Records

1 ....73 74 75 767778 79 80 81........ 125

October 9, 2017 Case Laws Income Tax

TDS u/s 194H - the distributor can only be termed as an agent of assessee in which event providing service to ultimate consumer through the medium of distributor cannot.....
October 9, 2017 Case Laws Income Tax

Revision u/s 263 - Scope of the Tribunal to examine correctness of the exercise of jurisdiction by the Commissioner is wide enough and not limited and restricted to the.....
October 9, 2017 Case Laws Income Tax

Application u/s 80G(5)(vi) - Since the assessee denied to have incurred any expenditure on religious activity for any particular community, therefore, assessee cannot be....
October 9, 2017 Case Laws Income Tax

The trust is discretionary trust. Hence, it is liable to be assessed as per the provisions of Sec.164(1) at maximum marginal rate.
October 9, 2017 Case Laws Income Tax

The entire R&D activities was carried on by the assessee for the benefit of its parent company and not for itself - Therefore, one of the basic conditions of Section......
October 9, 2017 Case Laws Customs

There can be no levy of anti-dumping duty in the “gap” or interregnum period between the lapse of the provisional duty and the imposition of the final duty
October 9, 2017 Case Laws Central Excise

100% EOU - the exporter-assessee is entitled to the claim of the refund filed for the Additional Duty of Excise paid on the HSD oil for use in the manufacture of export product
October 9, 2017 Case Laws Central Excise

Classification of rough castings (Plummer Blocks Housing for Bearing) - the castings coming out of casting moulds up to the stage of proof machining and requiring......
October 8, 2017 Case Laws Customs

Classification of goods imported as ‘Video Door Phone’ - Learned authority rightly classified the goods under the CTH 8517
October 7, 2017 Notifications Money Laundering

Government rescinded the notification under PMLA - specifying the reporting entity - the dealer in precious metals, precious stones and other high value goods having a......
October 7, 2017 Case Laws Central Excise

CENVAT credit - place of removal - warehouse situated outside India - Since tax was not, in the first instance, payable and the appellants merely have taken credit of......
October 7, 2017 Case Laws Central Excise

The refund of cenvat credit should be allowed even in circumstances when exports were not made under bond, although it is a requirement of Rule 5 as well as Rule 6(6)(v) of CCR.
October 7, 2017 Case Laws Central Excise

Classification of goods - news print - It is not necessary that the buyer should be compulsorily print the newspaper - The criteria is limited to the buyer should be......
October 7, 2017 News GST

Package of relief and incentives for exporters with immediate affect
October 6, 2017 News Indian Laws

Recommendations made by the GST Council in its 22nd Meeting held today under Chairmanship of the Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley in......
October 6, 2017 News GST

Changes in GST Rates for Goods
October 6, 2017 News GST

Changes in IGST EXEMPTION ON IMPORTS OF GOODS
October 6, 2017 News GST

GST: Relief for SMEs, threshold for composition scheme raised
October 6, 2017 News GST

GST to facilitate ease of doing business: EU
October 6, 2017 Case Laws Income Tax

Disallowance u/s. 40(a)(i) - payment for maintenance of aircraft and engine/repairs - payee does not have PE in India - assessee is not required to deduct tax at source u/s 195
October 6, 2017 Case Laws Income Tax

Disallowance of deduction u/s. 54B - Belated filing of return - Due date for furnishing the return of income as per section 139(1) is subject to the extended period......
October 6, 2017 Case Laws Income Tax

Allowability of interest expense - In absence of establishing the necessary nexus being between the borrowings and the investments in the mutual funds, it can safely be.....
October 6, 2017 Case Laws Customs

The department cannot be compelled to follow an earlier interim order, which has merged with a simple closure of writ petitioner, without there being any adjudication on the merits - HC
October 6, 2017 Case Laws Customs

Importer/actual user cannot be called upon to pay duty on negligible percentages of storage or transit loss etc.
October 6, 2017 Case Laws Indian Laws

Offence u/s 138 of the NI Act - it cannot be said that the cheques given by way of security are only an empty exercise and that the lender has no authority to present......
October 6, 2017 Case Laws Central Excise

Method of valuation - MRP based value or transaction value - on the pack no MRP mentioned and the packs also bore the mention that Free not for sale. Therefore, the......
October 6, 2017 Case Laws VAT and Sales Tax

Reversal of input tax credit - ITC availed of need not be reversed merely because goods purchased are sent temporarily outside the State for the purposes of job work. - HC
October 5, 2017 Case Laws Income Tax

Condonation of delay - removal of office objections - As a result Revenue officials are grossly negligent, we hold that there is no sufficient cause for condoning this......
October 5, 2017 Case Laws Income Tax

Capital Gains - Even if it is assumed that transfer of shares of the said company amounted to transfer of plot of land, in the absence of any evidence of extra amount......
October 5, 2017 Case Laws Income Tax

Validity of best judgement assessment u/s 144 - notice issued u/s 143(2) is clearly barred by limitation and hence, consequent assessment order passed by the A.O. u/s......
October 5, 2017 Case Laws Income Tax

Assessee is entitled for 100% depreciation in respect of vinyl flooring, false ceiling, glass and wooden partitioning, electrical wiring, Net work cabling etc., in the......
October 5, 2017 Case Laws Income Tax

TPA - international transaction - any further adjustment only on the basis of the outstanding receivables would have distorted the picture and recharacterised the transaction
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

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