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Highlights / Annotations / Catch Notes For November of 2017

Home Highlights November November 2017 Year 2017

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Showing 201 to 250 of 290 Records

November 10, 2017 Case Laws Service Tax AT

Providing of equipment on rent, per se cannot be called infrastructure support service. The scope of BSS as defined cannot cover simple renting of equipments - AT
November 10, 2017 Case Laws Service Tax AT

Telephone services - retention of part of deposit made - the retention of the portion of deposit towards capital expenditure incurred and not for provision of telephone.....
November 10, 2017 Case Laws Service Tax AT

Refund claim - Once, tax was paid by service provider and later by the service recipient. State has been doubly benefited. - The doctrine of unjust enrichment equally......
November 10, 2017 Case Laws Central Excise HC

CENVAT credit - Whether CESTAT is correct in dropping demand of Cenvat Credit on common inputs issued u/sn 11A of the Central Excise Act, 1944 read with Rule 6 & 12 of......
November 10, 2017 Case Laws VAT and Sales Tax HC

The assessee-Port Trust would fall within the meaning of "dealer" under Section 2(viii) of the Act and is consequently assessable to tax under the Act - HC
November 9, 2017 Act Rules DGFT

Export Obligation Period for Specified Inputs with Pre-import Condition - New entry:- Flat-rolled products of stainless steel covered under ITC(HS) Codes: 7219 or 7220
November 9, 2017 Notifications Companies Law

Companies which are required to prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 are also required to file AOC-4 XBRL
November 9, 2017 Notifications FEMA

Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) Regulations, 2017 - RBI frames New Regulations
November 9, 2017 Notifications Customs

Effective Rate of customs duty on Peas (Pisum sativum) on import - Amendment in Notification No. 50/2017-Customs, dated the 30th June, 2017 - Notification
November 9, 2017 Act Rules DGFT

Capital Goods imported under EPCG Scheme, may be re-exported for repairs abroad within three years from the date of clearance by Customs of such goods, with permission......
November 9, 2017 Case Laws Income Tax HC

Determination of remuneration to partners u/s 40(b) - Interest income earned on the FDR of surplus funds cannot be considered as part of the income of the business - HC
November 9, 2017 Case Laws Income Tax HC

Denial of deduction u/s 80-IC - AO’s conclusion that the profits of the Assessee were “more than ordinary” was based on surmises and conjectures. - HC
November 9, 2017 Case Laws Income Tax HC

Revision u/s 264 in favor assesse - non furnishing books of account and other relevant material - CIT rightly concurred with the view taken by the Assessing Officer and.....
November 9, 2017 Case Laws Income Tax AT

Non grant of Credit of TDS - following cash system of accounting - TDS has been claimed this year but income for the same has not been taken in gross receipts - credit......
November 9, 2017 Case Laws Income Tax AT

Determination of capital gain u/s 50C - where the date of the agreement fixing the amount of consideration and the date of registration regarding transfer of the capital....
November 9, 2017 Case Laws Income Tax AT

Nature of income - Business Centre Service charges - treated as “Business Income” or “Income from house Property” - the appellant is held to be “deemed owner” of the......
November 9, 2017 Case Laws Customs AT

Classification of export goods - Ilmenite - by such process, the unprocessed ore becomes upgraded Ilmenite and hence, the impugned goods shall be classified under tariff....
November 8, 2017 Case Laws Income Tax HC

Validity and applicability of 'income computation and disclosure standards' (“ICDS”) issued by CBDT - scope of validation laws - Specific ICDS have been struck down as......
November 8, 2017 Circulars Customs

Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017 - an analysis by the CBEC of the common errors that are hindering the disbursal of IGST refund
November 8, 2017 Case Laws Income Tax HC

TPA - Any inclusion or exclusion of comparables perse cannot be treated as a question of law unless it is demonstrated to the Court that the Tribunal or any other lower.....
November 8, 2017 Case Laws Income Tax HC

Unaccounted income - no addition can be made solely on the basis of a retracted statement made during the survey operation, particularly, when proper justification for......
November 8, 2017 Case Laws Income Tax AT

The benefit of Article 8 of the India–Germany DTAA would also be available to the assessee in respect of the revenue earned by it from the feeder vessels obtained on......
November 8, 2017 Case Laws Income Tax AT

Payment to sister concerns - Addition u/s 40A(2)(b) - license fee, programme amortization-payment - AO has failed to substantiate the allegation that the assessee has......
November 8, 2017 Case Laws Income Tax HC

The department may accept the income tax retur (ITR) without the petitioner linking his PAN card with Aadhar card or having to make a declaration that he has applied for....
November 8, 2017 Case Laws Income Tax AT

Depreciation on motor car - though the assessee company was not vested with the legal ownership of the vehicle, but then, it remained the beneficial owner of the same -.....
November 8, 2017 Case Laws Service Tax SC

Renting of immovable property - levy of service tax - lease rentals - who is liable to bear the burden of tax i.e. the provider of services (lessor) or the recipient of.....
November 8, 2017 Case Laws Central Excise HC

Principles of Natural Justice - If there are factual grounds to show that the denial of cross-examination was based upon the sound logic, then the order of adjudication.....
November 8, 2017 Case Laws Customs AT

The appellant is entitled for duty free import of the goods Apple Juice Concentrate under the Transferable DFIA presented by it.
November 8, 2017 Case Laws Central Excise AT

Classification of Aluminium casting - whether classified under CTH 8511.00 or under CTH 7601.90? - Rule 2(a) of the General Interpretative Rules - When rough aluminium......
November 7, 2017 Circulars GST

Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg. - CGST - Circular
November 7, 2017 Circulars GST

Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park.....
November 7, 2017 Case Laws Income Tax HC

Exemption from Capital Gain Tax u/s 54EC - eligible investment in the Infrastructure Bonds of National Highway Authority of India - HC condones the delay of 6 months in.....
November 7, 2017 Case Laws Income Tax HC

The interest on funds borrowed to purchase land which is part of inventory of the assessee company is an allowable deduction u/s 36(1)(iii) - HC
November 7, 2017 Case Laws Income Tax HC

The investment in the excess stock has to be brought to tax under the head "business income" and not under the head "income from other sources" - HC
November 7, 2017 Case Laws Income Tax AT

Disallowance of business loss - treating the income derived by the assessee from Portfolio Management Services (PMS) transaction as short term capital gain - Merely......
November 7, 2017 Case Laws Income Tax AT

A.O. is not correct in coming to the conclusion that on money is exchanged between the parties based on a loose sheet found in the premises of a third person - AO......
November 7, 2017 Case Laws Income Tax AT

TPA - since there is uncertainty involved in collection of the technical knowhow fees from the PTFSI due to its bad financial condition, the assessee has rightly not......
November 7, 2017 Case Laws Income Tax AT

The interest received on enhanced compensation in the appellant’s case is liable to tax under the head income from other sources.
November 7, 2017 Case Laws Income Tax AT

Addition u/s.41(1) - waiver of loan as taxable u/s.41(1) - The loan received is a capital receipt and it does not lose its capital nature even when it is renounced or......
November 7, 2017 Case Laws Income Tax AT

Denial of exemption u/s 11 and 12 - Taxing surplus from Transportation and Games holding that the transportation activity, games activity and picnic are business......
November 7, 2017 Case Laws Service Tax AT

Non receipt of Service Tax amount cannot come in way of their ability to pay. The fact that transactions are recorded in Books of Account is not material, as they needed....
November 7, 2017 Case Laws Service Tax AT

Validity of SCN - the SCN was issued after a period of 5 years - The observations of adjudicating authority on Section 11D is not correct as Section 11D does not provide....
November 7, 2017 Case Laws Central Excise AT

Refund claim - price variation clause - supplementary invoice - if the payment of supplementary invoice was not made by the customers because duty has not chargeable,......
November 6, 2017 Act Rules DGFT

Prohibition on direct or indirect import and export from/to Democratic People's Republic of Korea (DPRK) - Para no. 2.17 of the Foreign Trade Policy as amended.
November 6, 2017 Act Rules DGFT

Export and Import of goods / Import of second hand goods under EOU, EHTS, STP, BTP schemes - Para 6.01 and 6.02 of Foreign Trade Policy (FTP) aligned with GST / IGST
November 6, 2017 Act Rules DGFT

EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME - Indigenous Sourcing of Capital Goods and benefits to Domestic Supplier - Para 5.01 and 5.07 of Foreign Trade Policy (FTP).....
November 6, 2017 Act Rules DGFT

Details of Duties exempted - Import / Export under DUTY EXEMPTION / REMISSION SCHEMES - Para no. 4.14 of Foreign Trade Policy (FTP) aligned with GST / IGST
November 6, 2017 Act Rules Money Laundering

In case the officially valid document presented by a foreign national does not contain the details of address, in such case the documents issued by the Government......
November 6, 2017 Act Rules Money Laundering

Client Due Diligence - liability of Every reporting entity to get and verify the identity of the client - Rule 9 of PML (MAINTENANCE OF RECORDS) RULES, 2005 as amended
November 6, 2017 Act Rules DTAA

DTAA with New Zealand - ASSISTANCE IN THE COLLECTION OF TAXES - New Article 26A

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F: SCN due date S. 73

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

F: Misuse of power

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.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

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

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

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

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

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

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

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

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

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

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

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...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...