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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 3701 to 3750 of 6291 Records

1 ....71 72 73 747576 77 78 79........ 126

November 10, 2017 Case Laws Income Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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....
November 10, 2017 Case Laws Service Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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