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Highlights / Annotations / Catch Notes For November of 2017

Home Highlights November November 2017 Year 2017

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Showing 51 to 100 of 290 Records

November 24, 2017 Case Laws Service Tax AT

Valuation - inclusion of certain concession in the fees by way of their scholarship scheme - There is no sustainable reason to reject the scheme published by the......
November 24, 2017 Case Laws Service Tax AT

Commercial Training or Coaching Services - degree or diplomas issued by foreign universities are examined for recognition for further education in India or for......
November 24, 2017 Case Laws Central Excise AT

Area based exemption - supply of printing paper for textbooks - When they sold the paper to a known publisher of educational textbook, it is apparent that they are aware....
November 24, 2017 Case Laws Central Excise AT

Valuation - related party transaction - there is no legal sanction to demand duty from the appellants in case the price charged by them from M/s. IOCL is higher than the....
November 23, 2017 Case Laws Service Tax AT

Demand of service tax on fees received for offering courses of London School of Economics (University of London) resulting in issue of degree by the University of London....
November 23, 2017 Articles GST

Can the TDS liability under GST be fixed with retrospective effect? - Goods and Services Tax - GST
November 23, 2017 Notifications DGFT

Export Policy of Onions- Imposition of Minimum Export Price (MEP) - Notification
November 23, 2017 Case Laws Income Tax HC

Entitlement for waiver of interest u/s 220(2A) - petitioner has satisfied all the three conditions as enumerated under Section 220(2A) of the Act and therefore are......
November 23, 2017 Case Laws Income Tax HC

Assessment of income - nature of amount of interest - work could not be completed by the stipulated period and hence a dispute arose between the assessee and the......
November 23, 2017 Case Laws Income Tax AT

Disallowance of legal and professional charges - When the assessee company has found FIR against Directors of the company, there cannot be any dispute that the Directors....
November 23, 2017 Case Laws Income Tax AT

If there are any transactions between the assessee and its affiliates that would be a subject matter of transfer pricing regulation. In our view, the CIT was not......
November 23, 2017 Case Laws Customs AT

Levy of anti dumping duty (ADD) - In a situation where a producer sold the goods through multiple trading channel and one or more trading channel did not participate in.....
November 23, 2017 Case Laws Customs AT

Valuation - enhancement of value - value was enhanced on the ground that the similar goods were imported at higher price - there is more than two months gap in......
November 23, 2017 Case Laws Service Tax AT

Service of repairing of footwear - sale or service? - such activity cannot be considered purely as sale of repair materials but is an activity covered under sec 65 (105)....
November 23, 2017 Case Laws Central Excise AT

Whether “write off” of inputs on account of damage or become unfit during the course of manufacture, can be equated to clearance of inputs as such and no reversal of......
November 22, 2017 News Indian Laws

Constitution of Task Force for drafting a New Direct Tax Legislation - The Terms of Reference (ToR) of the Task Force is to draft an appropriate direct tax legislation within six months
November 22, 2017 Circulars GST

Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- except in cases where movement of such goods is for further supply of the same......
November 22, 2017 Circulars GST

Issue related to classification and GST rate on Terracotta idols – will be eligible for Nil rate
November 22, 2017 Circulars Customs

Clarification in respect of anti-dumping duty on imports of color coated aluminium foil from China PR - regarding. - Circular
November 22, 2017 Case Laws Income Tax HC

Depreciation on the asset which were claimed as application u/s 11 at the time of purchase - ultimately assessee is a charitable institution and its income for tax......
November 22, 2017 Case Laws Service Tax HC

Business Auxiliary Services - C&F Agent - the Corporation was engaged in purchase and sale of liquor and could not be considered as clearing and forwarding agent for the....
November 22, 2017 Case Laws Service Tax AT

Business Auxiliary Services - Commission received from airlines - There are only two parties in the transaction, the seller of space and the buyer of space. Any......
November 22, 2017 Case Laws Service Tax AT

Classification of services - activities of unitisation, strapping and packeting in the client’s premises - Prior to the amendment made by the Finance Act of 2005 with......
November 21, 2017 Circulars DGFT

Relief in Average Export Obligation in terms of Para 5.19 of Hand Book of Procedures of FTP 2015-20. - Circular
November 21, 2017 Circulars Customs

Eligibility of dumpers imported for Coal Mines for benefits under Project Import Regulations- reg. - Order-Instruction
November 21, 2017 Case Laws Income Tax AT

The payment made by the assessee for acquisition of the software as well as right to use the key provided by the supplier for making necessary modification, alteration,.....
November 21, 2017 Case Laws Income Tax AT

Depreciation on gym equipments installed in the premises of Managing Director - Simply because it is being used by MD it cannot be held to be for private use so as to......
November 21, 2017 Case Laws Central Excise HC

Tour operator service - The rationale applicable to Stage Carriage Permits would equally apply to Contract Carriage vehicles covered by the permit under Section 74 of......
November 21, 2017 Case Laws Central Excise AT

SSI Exemption - the purpose of small scale notification is to grant benefit to the SSI and to encourage the small scale industries. Such purpose cannot be defeated on......
November 20, 2017 Case Laws Income Tax HC

Reopening of assessment - if some aspect, vital or important, is overlooked during assessment, per se the remedy are not reassessment, but rather, the corrective......
November 20, 2017 Case Laws VAT and Sales Tax HC

Classification of Poultry Feed Supplements - mere fact that certain items may cure disease or strengthen bones, liver etc., for that reason alone they may not be held......
November 20, 2017 Case Laws Income Tax HC

Nature of loss - "business loss" or "speculative transactions" - what is "hedging transaction" and when it can be a "speculative transaction"? - safeguard against loss......
November 20, 2017 Case Laws Income Tax HC

Requisitioning of books of accounts and their documents u/s 132A(1)(b) without recording satisfaction or reason to believe is not sustainable in law - HC
November 20, 2017 Case Laws Income Tax AT

AO was not justified in denying the claimed exemption under section 54 of the Act to the assessee on the basis that possession of the property was not handed over to the....
November 20, 2017 Case Laws Income Tax AT

Supply of software on licence - Taxability in India - If the receipts cannot be taxed under the treaty as royalty, then it cannot be taxed under the domestic law under......
November 18, 2017 Case Laws Income Tax AT

Validity assessment order when the assessee has expired during the pendency of the proceedings - There is no illegality committed by the AO. He only committed an......
November 18, 2017 Case Laws Income Tax AT

Addition on interest accrued on sticky loans and advances - Under the mercantile system of accounting an income accrues when there is reasonable certainty for realising.....
November 18, 2017 Case Laws Income Tax AT

Revenue recognition - AO will not be justified to work out the profit by applying percentage of completion method during the impugned year on selective basis - AT
November 18, 2017 Case Laws Customs AT

Classification - Parts of International Private Leased Circuit (IPLC) Lawful Interception Monitoring (LIM ) Networking System - the classification under CTH 85176990 is.....
November 18, 2017 Case Laws VAT and Sales Tax HC

Classification of Routers and Hubs - goods sold by the assessee, namely, router, is a computer peripheral, falls under Serial No.22, Entry 68 of Part B of I Schedule of.....
November 18, 2017 Case Laws VAT and Sales Tax HC

Input tax credit - whether the petitioner is entitled to input tax credit on the tax amount shown in the invoices issued by the sellers who have availed benefit of......
November 18, 2017 Case Laws Income Tax SC

TDS on enhanced compensation - whether the compensation is paid for property other than agricultural land or otherwise - Since the Land Acquisition Collector had......
November 17, 2017 Act Rules GST

Anti-Profiteering Authority - Power to terminate the Chairman and Technical Member of the authority - Provisions of Rule 124 of GST Rules, 2017 amended.
November 17, 2017 Act Rules GST

Appointment of Appellate Authority - Additional Commissioner (Appeals) and Commissioner (Appeals) - assignment of jurisdiction in hierarchy - GST - New Rule 109A
November 17, 2017 Act Rules GST

Form and manner of application to the Authority for Advance Ruling - Manual filing and processing - Goods and Services Tax - New Rule 107A
November 17, 2017 Act Rules GST

Application for refund of tax, interest, penalty, fees or any other amount - Manual filing and processing - Goods and Services Tax - New Rule 97A
November 17, 2017 Act Rules GST

Issue of consolidated tax invoice in case of banking company, NBFC etc. - For the words “supplier shall issue”, the words “supplier may issue” substituted
November 17, 2017 Act Rules GST

Reversal of ITC (GST) - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases - Supply of services having place......
November 17, 2017 Act Rules GST

Reversal of ITC (GST) - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof - Supply of services having place of......
November 17, 2017 Case Laws Income Tax HC

Reopening of assessment - obligation on the part of the assessee does not extend beyond fully and truly disclosing all primary facts - the reopening proceedings are......

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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.

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...

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