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Highlights / Annotations / Catch Notes For March of 2017

Home Highlights March March 2017 Year 2017

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Showing 1 to 50 of 608 Records

12 3 4 5........ 13

March 31, 2017 Circulars DGFT

Clarification regarding Public Notice No 38 dated 6.10.2016 and Public Notice No. 63 dated 27.3.2017 - Trade Notice
March 31, 2017 Circulars Customs

Clarification regarding amendment in Special Economic Zone Rules, 2006 in Rule 47, after sub-rule (4) dated 05.08.2016 – reg. - Circular
March 31, 2017 Circulars Income Tax

Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 - Circular
March 31, 2017 Circulars Income Tax

CBDT notifies new Income Tax Return Forms for AY 2017-18 - Circular
March 31, 2017 Case Laws Income Tax

Deduction u/s 35D - "premium" collected by the appellant-Company on its subscribed share capital cannot be treated “capital employed in the business of the Company" -......
March 31, 2017 Case Laws Income Tax

Assessment u/s 171 - partial partition or complete partition - immovable property of the HUF had been gifted to certain members - AO treated the same as partition of a......
March 31, 2017 Case Laws Income Tax

Addition u/s 68 - proof of genuineness of transactions - The AO strangely failed to conduct any scrutiny of documents and rested content by placing reliance merely on a.....
March 31, 2017 Case Laws Income Tax

Addition u/s 40A - excessive payment to firm of advocates - one director being a partner of the firm receiving the fees - Revenue has not even remotely attempted to......
March 31, 2017 Case Laws Income Tax

Onus lay upon Assessee to displace said presumption. As we have seen that Assessee gave explanation disowning documents stating that same related to some others but......
March 31, 2017 Case Laws Income Tax

Addition on unexplained investment in Jewellery and Silver - No credit could be given for HUF, for the simple reason that an HUF cannot wear any jewellery by itself. -......
March 31, 2017 Case Laws Income Tax

TDS u/s 195 - payment on FTS - employees seconded to the assessee - once these payments cannot be brought to tax under the provisions of the India US DTAA, there cannot.....
March 31, 2017 Case Laws Income Tax

TDS u/s 195 - professional fees paid to Mahta Partners, LLC USA a non resident - in the nature of Royalty or not - DTAA - the assessee benefits from rich experience of......
March 31, 2017 Case Laws Service Tax

Denial of Refund for the services namely, terminal handling charges, documentation charges, bill of lading charges - N/N. 41/2007-ST - the service tax paid by the......
March 31, 2017 Case Laws Service Tax

Refund - export of goods - claiming drawback by the appellants does not bar for claiming refund of Service Tax paid on the services covered under N/N. 41/2007 for export....
March 31, 2017 Case Laws Service Tax

Refund claim - debit note/expense voucher - so long as the documents (debit notes) reveal the essential details like registration no, service provided, service......
March 31, 2017 Case Laws Service Tax

Job work - Material, used in repair, transferred to principal - levy of tax - there is transfer of materials in the repair and maintenance done by the......
March 31, 2017 Case Laws Central Excise

Classification of goods - blanks for components out of CR/HR sheets/coils of iron and steel - As the Blanks in question cannot be used as part of the motor vehicle part.....
March 31, 2017 Case Laws Central Excise

Reversal of credit - the capital goods have been acquired prior to 1994 - provisions of Rule 3(5) of CCR, 2004 are not applicable to the facts of this case, assessee......
March 31, 2017 Case Laws Central Excise

Classification of goods - Mincing Machine for Meat - to be classified under Tariff Item No.73239100 or under Tariff Item No.84385000 which covers “Machinery for the......
March 31, 2017 Case Laws Central Excise

SSI exemption - brand name - The agreement confers exclusive rights to the assessee to use the ‘trademark’ and, from this, it would appear that the impugned mark is no......
March 31, 2017 Case Laws VAT and Sales Tax

Input tax Credit - duty paying documents - Works contract - whether the awarder of the contract, namely, Karnataka Water Supply Board is ‘Government’, and therefore, the....
March 31, 2017 Case Laws VAT and Sales Tax

Compounding of offences - KVAT Act - For compounding an offence, which of the compounding fees should be paid by the assessee: the one prevailing when the evasion took......
March 31, 2017 Case Laws VAT and Sales Tax

Interest on delayed payment - an assessee cannot foresee the additional demand of tax on account of reassessment or in revision and the interest would become payable......
March 31, 2017 Case Laws Indian Laws

Entitlement to get the lease deed renewed - land was taken for Oil Mill but huge commercial construction was done - the appellant cannot claim that he is entitled to......
March 30, 2017 GST

Goods and services tax - Acts, Rules, Statutory provisions
March 30, 2017 Case Laws Income Tax

TDS liability - ascertained liability or not - provision made was reversed later - if the assessee is able to establish that it was only a notional provision which was......
March 30, 2017 Case Laws Income Tax

Entitled to the benefit of deduction u/s 80P - belated filing of return of income - It is not justified in denying the benefit of exemption u/s 80P of the Act on the......
March 30, 2017 Case Laws Income Tax

Exemption u/s 10(23B) - the income of interest is attributable to and arises from working funds in an integrated manner and for this reason also we find that interest......
March 30, 2017 Case Laws Income Tax

Application of provisions of Section 150(1) - period of limitation - the directions issued by the ld. CIT(A) u/s 150(1) of the Act for the assessment years 2004-05 to......
March 30, 2017 Case Laws Income Tax

Deduction u/s 80IB(11A) - interest subsidy - if bank has charged 12% and it got subsidy of 5%, then it had charged the rate of 7% on the profit & loss account, then it......
March 30, 2017 Case Laws Income Tax

TDS u/s 194J on capitalized expenditure - Since the claim of depreciation is not payment or expenditure in strict sense but the same is statutory allowance, so strictly.....
March 30, 2017 Case Laws Income Tax

Addition u/s 68 - assessment u/s 153A - un-explained cash deposits by the assessee in Mahila Vikas Co-operative Bank - The additions in the absence of any seized......
March 30, 2017 Case Laws Service Tax

Valuation - erection, commissioning & installation - value of the goods and material supplied free of cost by a service recipient to the provider of the taxable service,....
March 30, 2017 Case Laws Service Tax

It is fairly well settled that service tax is liable only on the value of consideration received for providing the services. Out of pocket expenses which are in the......
March 30, 2017 Case Laws Service Tax

Short payment of tax - At the very first instance, the proprietor of the appellant has deposited the admitted tax liability and the issue being wholly interpretational,.....
March 30, 2017 Case Laws Central Excise

Penalty u/s 11AC of CEA,1944 - clearance of Copper Strips - the appellant after being pointed out by the audit and issuance of SCN, discharged the entire amount of duty.....
March 30, 2017 Case Laws Central Excise

Input service credit - outdoor catering service - there is a positive act on the part of the appellant as they went on collecting the charges from the employees and also....
March 30, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - the prices were reduced retrospectively, therefore, the appellant's buyer issued debit notes to the appellant - In the absence of any.....
March 30, 2017 Case Laws Central Excise

Clandestine manufacturing and removal - manufacturer of Pan Masala & Gutkaha - the whole demand have been raised by way of wild guesswork. - The whole demand has been......
March 30, 2017 Case Laws Central Excise

CENVAT credit - If the shortages are within the tolerance limits fixed by an efficient management and certified to as within the norms by qualified accounting......
March 30, 2017 Case Laws Central Excise

Valuation - scrap - job-work - scrap retained by appellant, who is a job-worker, to be included in assessable value or not? - the appellant has discharged the duty......
March 30, 2017 Case Laws Central Excise

Classification of goods - Keshyog Oil and Keshyog Herbal Powder Hair Wash/Shampoo - As pointed out by the lower authorities, Tariff and HSN notes also advice......
March 30, 2017 Case Laws Central Excise

Deemed manufacture - process of labelling, packing - combo boxes (with one oil and one shampoo container) - carton box is fit for retail sale undertaken by GTM/Global -.....
March 30, 2017 Case Laws Central Excise

Export of exempted goods - medicaments - credit is available on “inputs used in mfg. of goods exported” even if goods are exempted - credit allowed - AT
March 30, 2017 Case Laws Central Excise

100% EOU - SSI exemption - assessee-Appellants are not eligible for the deduction under EOU. Inasmuch as the assessee-Appellants did not follow the CT-3 procedure, the......
March 30, 2017 Case Laws Customs

Classification of imported goods - HP Slate 6’ Voice Tab - to be classifiable under 8471 as an automatic data processing machine or under 8517 as telephone for cellular.....
March 30, 2017 Case Laws Customs

Refund of SAD - rejecting the refund claim only on the grounds that appellants have not produced invoices to substantiate sale of the imported goods would be putting the....
March 30, 2017 Case Laws Customs

Whether the duty already paid by the appellant in respect of goods imported by them can be claimed as refund in the case of non-clearance of the same? - Held Yes -......
March 30, 2017 Case Laws VAT and Sales Tax

Detention of goods with vehicle - subsequently order of attachment was passed - is detention justified? - the department has already attached other goods worth ₹ 1....
March 29, 2017 Case Laws Service Tax

Constitutional validity - whether the transactions in buying and selling lottery tickets are not liable to Service tax under the provisions of the FA, 1994 as amended by....

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