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Highlights / Annotations / Catch Notes For November of 2017

Home Highlights November November 2017 Year 2017

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Showing 151 to 200 of 290 Records

November 13, 2017 Act Rules FEMA

Purchase/ Sale of Capital Instruments of a listed Indian company on a recognised stock exchange in India by Non-Resident Indian (NRI) or Overseas Citizen of India (OCI).....
November 13, 2017 Act Rules FEMA

Purchase/ Sale of capital instruments of a listed Indian company on a recognised stock exchange in India by Foreign Portfolio Investors - FEMA - New Regulations
November 13, 2017 Act Rules FEMA

Purchase/ Sale of capital instruments of an Indian company by a person resident outside India - FEMA - New Regulations
November 13, 2017 Act Rules FEMA

Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures - FEMA
November 13, 2017 Act Rules DGFT

EPCG authorisation - issuance of nexus certificate - For issuance of such certificate, the Chartered Engineer shall act only in the domain of his/her competence. -......
November 13, 2017 Notifications Income Tax

The administrative authority will be exercised by National Academy of Direct Taxes (NADT)
November 13, 2017 Case Laws Income Tax AT

Penalty u/s 271AAB - as per the definition of undisclosed income given in Explanation C to Section 271AAB of the Act, the additional income disclosed by the assessee......
November 13, 2017 Case Laws Income Tax AT

Assessing Officer is not justified in making addition u/s. 68 of the Act in respect of the amounts received by her from the Firm as a beneficiary - if any proceedings......
November 13, 2017 Case Laws Income Tax AT

Levy of late filing fee u/s 234E - Late filing of TDS return - the amendment to section 200A(1) is prospective in nature and therefore the AO, while processing the TDS......
November 13, 2017 Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - Non deduction of TDS - the insertion of second proviso to Section 40(a)(ia) is declaratory and curative in nature and it has retrospective......
November 13, 2017 Case Laws Service Tax AT

Export of services - providing SMS Aggregator services to facebook, Ireland - the Indian subscribers of Facebook cannot be termed as Service Recipient - In such case......
November 13, 2017 Case Laws Service Tax AT

CENVAT credit - input services for providing output service i.e. lending of loan - the service of recovery agent received by the appellant is an input service. - AT
November 13, 2017 Case Laws Central Excise SC

Refund claim - EC/SHEC - Area Based Exemption - The appellants were entitled to refund of Education Cess and Higher Education Cess which was paid along with excise duty.....
November 11, 2017 Case Laws Income Tax AT

As a charitable institution the assessee should return the money suo-moto after adjusting the dues, but the assessee is not carrying out this exercise and retaining the.....
November 11, 2017 Case Laws Income Tax AT

Approval u/s 80G(5)(vi) - only one object out of several objects cannot give a religious or communal colour to the assessee society. The rest of the objects aimed at......
November 11, 2017 Case Laws Income Tax AT

Penalty order u/s 271(1)(c) - wrongly claiming deduction of rental payments in violation of the provisions of section 40(a)(ia) - non deduction of TDS on the rental......
November 11, 2017 Case Laws Income Tax AT

LTCG or STCG - AO was right in treating the holding period of the property from the day on which the assessee has got right over the property by virtue of a valid sale......
November 11, 2017 Case Laws Income Tax AT

Rejection of books of accounts - There cannot be negative onus on assessee to prove it has not made purchases from NSEL in dispute. No evidence of any sham......
November 11, 2017 Case Laws Customs HC

ADD - Initiation of Sunset Review - continuation of the notification issued by the Central Government of the anti-dumping duty - imports of Cellophane Transparent Film......
November 11, 2017 Case Laws FEMA AT

Non-realisation of export sale proceeds - The Appellant was neither part of the management managing the affairs of the MVR group of companies nor was he in any way......
November 11, 2017 Case Laws Central Excise AT

Classification of the product Reishi Gano and Ganocelium - goods are definitely products sold and known only as food supplements and certainly not as a drug and most......
November 11, 2017 Case Laws Central Excise AT

Cenvat Credit - In sub clause (iii) of Rule 6(3A)(c), it is stated that P denotes total Cenvat credit taken on input services during the financial year. There is no......
November 11, 2017 Case Laws Central Excise AT

Classification of leftover goods after manufacture - Residual Crude Petroleum Oil’ or ‘Reduced Crude Petroleum Oil’ - ‘Reduced Crude Oil’ was in fact crude oil -......
November 11, 2017 Case Laws Central Excise AT

Clearance to 100% EOU - Refund claim - deemed export - when the claim was to be filed quarterly, the date of filing was to be computed from the last date of quarters -......
November 10, 2017 News GST

The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has recommended the following facilitative measures for taxpayers:
November 10, 2017 News GST

Recommendations made On GST Rate changes by the GST Council as per discussions in its 23rd Meeting on 10th November, 2017 held at Guwahati
November 10, 2017 News GST

The following changes were recommended in the Composition Scheme on the basis of discussions held in the 23rd meeting of the GST Council held at Guwahati today.
November 10, 2017 News GST

Businesses can revise GST transition claim form now
November 10, 2017 News GST

GST rate on mass consumption items cut to 18pc
November 10, 2017 Circulars Customs

Requirement of health certificate issued online by the State Veterinary Authorities for export of meat and meat products.- Customs
November 10, 2017 Circulars Customs

Implementing Electronic Sealing for Containers by exporters under self-sealing procedure - Customs
November 10, 2017 Case Laws Income Tax SC

Payment of interest on refund u/s 244A - The State having received the money without right, and having retained and used it, is bound to make the party good, just as an.....
November 10, 2017 Case Laws Income Tax SC

Entitlement to interest u/s 244 (A) - refund arose on account of interest that was partially waived by an order of the Settlement Commission - the expression “due” only.....
November 10, 2017 Case Laws Income Tax HC

Clubbing of income for Arm’s Length Price (ALP) determination - clubbing of two distinct revenue streams - whether to segregate or not segregate two transactions, is......
November 10, 2017 Case Laws Income Tax HC

Requirement of AADHAAR number in filing return of income - to state that the partial stay granted by the Hon'ble Supreme Court would enure to the benefit of the......
November 10, 2017 Case Laws Income Tax HC

Deduction u/s 80IA(4)(iii) - industrial park scheme - seeking rectification in the notification dated 26.12.2016 - The interpretation given by the Revenue would mean......
November 10, 2017 Case Laws Income Tax HC

Accrual of income - Method of accounting - when the services are rendered partially, revenue is to be shown proportionate to the degree of completion of the service and.....
November 10, 2017 Case Laws Income Tax HC

Penalty levied u/s 271(1)(c) - eligible for deduction u/s 80P(2)(a)(i) denied - interest paid to the cooperative society exceeds the interest received from the bank on......
November 10, 2017 Case Laws Income Tax AT

Salary income of the assessee for the previous year cannot be held to be taxable because he was not resident in India, as admittedly he was outside India for more than 182 days. - AT
November 10, 2017 Case Laws Income Tax AT

Slump sale - amount received by the assessee in lieu of transfer of the business leads - transfer of an individual asset, viz. its business leads - cannot be......
November 10, 2017 Case Laws Income Tax AT

Nature of income from renting of shops - Since the company is neither the owner nor the deemed owner in terms of section 27(iiib) of the Act, therefore the "Contribution....
November 10, 2017 Case Laws Income Tax AT

TDS on payment to non-residents - Once we come to the conclusion that the income embedded in these payments did not have any tax implications in India, no fault can be......
November 10, 2017 Case Laws Income Tax AT

Exemption u/s 11 and 12 - Merely because it has received certain fund on account of royalty as well as on account of sponsorship it cannot be said that the activities of....
November 10, 2017 Case Laws Customs HC

Principles of natural justice - the order does not reflect the application of mind by the Appellate Tribunal as regards the existence of prima facie case or otherwise. - HC
November 10, 2017 Case Laws Customs AT

Determination of origin of imported goods - The Original Authority has apparently exceeded the jurisdiction in going into the aspects of possible classification of......
November 10, 2017 Case Laws Customs AT

Valuation of imported goods - includibility - Before adding the royalty amounts to the value of imported components, it is necessary for the department to examine both......
November 10, 2017 Case Laws Customs AT

Valuation - Re-assessment of Bills of Entry - value of subject goods imported in this case cannot be discarded and the same cannot be enhanced by placing reliance on the....
November 10, 2017 Case Laws Service Tax AT

Valuation - reimbursement of expenses - the appellant did not have the capacity to act as pure agent and did not fulfill the conditions of pure agent under the relevant.....
November 10, 2017 Case Laws Service Tax AT

Real estate agent service - consideration received under the heading “Administrative Charges” for allowing transfer of flat buyers right to another person - demand of......
November 10, 2017 Case Laws Service Tax AT

Valuation - reimbursement of expenses - appellant cannot be treated as a pure agent as defined in the rules. Consequently, the appellant is required to discharge service....

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F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

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N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

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N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

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H: Authorities denied personal hearing despite request, order quashed.

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H: Popular flour mixes with spices & ingredients classified differently, ...

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H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

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H: Audit objection can't justify reassessment if contrary to facts & evid...

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H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

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