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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 3851 to 3900 of 6237 Records

1 ....74 75 76 777879 80 81 82........ 125

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......
October 3, 2017 Case Laws Indian Laws

Dishonor of cheque - Is "an Insolvent" a immune from criminal prosecution arising out of dishonour of cheque? - Held No - HC
October 3, 2017 Case Laws Service Tax

100% EOU - Refund of unutilized CENVAT credit - the appellant is not eligible to claim refund or cenvat credit on the input services of which there are no balances in......
October 3, 2017 Case Laws Central Excise

Classification of chewing tobacco and preparation containing chewing tobacco (kamam) - whether classified under 24039960 as “tobacco extracts and essence” or under......
October 3, 2017 Case Laws Central Excise

Clandestine removal - consumption of electricity - the charge of clandestine removal is to be established on examination of facts of each case and not merely on the basis of case laws.
October 1, 2017 News GST

Facility of furnishing Letter of Undertaking extended to more exporters
October 1, 2017 Case Laws Income Tax

Expenditure on ESOP - By undertaking to issue shares at a discount, the company does not pay anything to its employees but incurs the obligation of issuing shares at a......
October 29, 2016 Case Laws Income Tax

The disallowance u/s. 14A read with Rule 8D should only be made with regard to investments and not with the regard to share held as stock-in-trade. - AT
October 29, 2016 Case Laws Income Tax

Computation of capital gains - Unless the AO possesses some evidences, demonstrating the fact that full value of the consideration disclosed by the assessee was......
October 29, 2016 Case Laws Income Tax

When no fresh investment has been made by the assessee during the year under assessment nor it has incurred any expenditure the question of invoking provisions contained....
October 29, 2016 Case Laws Income Tax

Non granting registration u/s 12A - partition of education society without seeking necessary approvals / sanctions from competent authority in terms of societies......
October 29, 2016 Case Laws Income Tax

TDS u/s 195 - non deduction of tds on software expenses representing reimbursement of software cost to its parent company - it cannot be held as ‘royalties’ coming into.....
October 29, 2016 Case Laws Income Tax

The transaction undertaken for the sale & purchase of the shares in F&O market to safeguard the loss on account of price fluctuations of the share held by the assessee......
October 29, 2016 Case Laws Income Tax

TDS u/s 194C - non deduction of tds on catering charges - The provisions of TDS u/s. 194C of the Act are applicable for a works on contract and they do not apply on the.....
October 29, 2016 Case Laws Central Excise

CENVAT credit - prior to 24.03.2011, no central excise duty was payable on coal produced in mine - taking of CENVAT credit of central excise duty, paid by the supplier,.....
October 28, 2016 Circulars FEMA

External Commercial Borrowings (ECB) by Startups - Circular
October 28, 2016 Circulars Companies Law

Relaxation of additional Fees and extension of last date of in filing AOC-4, AOC-4 (XBRL), AOC-4 (CFS) and MGT-7 e-forms under the Companies Act, 2013 till 29-11-2016
October 28, 2016 Case Laws Income Tax

These are two different causes of action leading to addition against the income of two different persons u/s 68 and 69. There is as such no question of any double......
October 28, 2016 Case Laws Income Tax

Since no material whatsoever was found in the course of search, the question of allowing additional depreciation or not could not have been subject matter of proceedings....

1 ....74 75 76 777879 80 81 82........ 125

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F: Stock damaged in recent floods

F: GST on Solar Plant

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...