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Highlights / Annotations / Catch Notes For June of 2017

Home Highlights June June 2017 Year 2017

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Showing 101 to 150 of 304 Records

June 19, 2017 News GST

RECOMMENDATIONS REGARDING THE COMPOSITION LEVY AND GST RATE ON CERTAIN GOODS
June 19, 2017 News GST

Decisions taken by the GST Council in respect of GST rates on Certain Services and GST rates on supply of lottery
June 18, 2017 News GST

Relaxation in return filing procedure for first two months of GST implementation
June 18, 2017 Case Laws Service Tax

Rent-a-cab operator service - providing vehicles to the clients on hire basis - There is the fundamental distinction between rent-a-cab and a pure case of hiring - the......
June 18, 2017 Case Laws Service Tax

The appellant has received the parking income from the vehicles parked in the area allotted for parking. Similarly, the shooting income is received while the premises......
June 18, 2017 Case Laws Service Tax

Penalty u/s 78 of FA - when the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities should not......
June 18, 2017 Case Laws Central Excise

Valuation - The Appellants are not clearing the seat covers along with Water Closets in all cases, does not take away the basic fact that these seat covers are essential....
June 18, 2017 Case Laws Central Excise

Refund of Terminal Excise Duty - supplies to 100% EOU - deemed export - claim is maintainable before the DGFT and not before the central excise authorities
June 18, 2017 Case Laws Central Excise

Classification of goods - boora - mishri - batasha - makhana - conversion of sugar into subject goods is “manufacture” - produce/goods are liable to be classified under.....
June 18, 2017 Case Laws Customs

Whether, before finalization of Bill of Entry, which was provisionally assessed under Section 18 ibid, can the Department proceed against the importer to confirm the......
June 18, 2017 Case Laws VAT and Sales Tax

Mere affirmation of the reassessment order passed by the assessing authority under Section 39 of the Act by the two higher appellate forums does not deter us from......
June 18, 2017 Case Laws Companies Law

When a Company is unable to pay the debt or refuse to pay the debt, the financial creditor or the operational creditor, as the case may be, can initiate insolvency......
June 18, 2017 Case Laws Income Tax

Validity of final assessment order u/s 143(3) r/w Section 144(C)(13) - Petitioner is entitled to file an appeal before the Appellate Authority as contemplated under......
June 17, 2017 News GST

JK Assembly adjourned indefinitely without taking up the GST bill for discussion
June 17, 2017 GST

West Bengal Goods and Services Tax Ordinance, 2017
June 16, 2017 Case Laws Service Tax

BAS - classification of services - the services of billing, collection of freight etc. are stand alone services by themselves and would qualify to be Business Auxiliary Service. - AT
June 16, 2017 Case Laws Central Excise

CENVAT credit - services rendered by the foreign company for due diligence of purchase of mines in Indonesia and Turkey - credit cannot be allowed since it is not an......
June 16, 2017 Case Laws Central Excise

CENVAT credit - fire extinguishers used in the factory premises - denial on account of nexus - Since the products are classified under Chapter 84 and the CENVAT credit......
June 16, 2017 Case Laws Service Tax

Rule 6(3)(c) restricting utilization of credit for payment of service tax on output services to 20% of amount is attracted – but such restriction is not applicable on......
June 16, 2017 Case Laws Central Excise

Reversal of CENVAT credit - confirmation u/s 11D of the CEA, 1944, with respect to amounts reimbursed to the appellant, equivalent to the payments made under Rule 6(3)......
June 16, 2017 Case Laws Customs

Modification of condition of provisional release of seized goods - That the appellant herein had not gone to the High Court along with the other nine exporters, does not....
June 16, 2017 Case Laws Indian Laws

Offence under Section 138 Negotiable Instruments Act - When a blank cheque is signed and handed over, it only implies that the person signing it, and handing it over,......
June 16, 2017 Case Laws Income Tax

Addition on account of cash deposit in the bank account - unexplained sources - Anyhow if the claim of assessee may be considered favourably for receipt of marriage gift....
June 16, 2017 Case Laws Income Tax

Reopening of assessment - there was a live link with formation of belief that income in the hands of the assessee had duly escaped assessment by way of alleged trading......
June 16, 2017 News GST

Reduced Liability of Tax on complex, building, flat etc. under GST - CBEC clarifies that why the prices should not increase post GST
June 16, 2017 Case Laws Wealth-tax

Royal Buggy - art work - scope of exemption from wealth tax - ITAT committed an error in holding that even if the article was one of “work of art”, since it is possible.....
June 15, 2017 Notifications Companies Law

Exemption to Government Companies under section 462 of CA, 2013 - Notification
June 15, 2017 Notifications Companies Law

Exemption to Private Companies under section 462 of CA, 2013 - Notification
June 15, 2017 Notifications Companies Law

Exemption to Section 8 Companies under section 462 of CA, 2013 - Notification
June 15, 2017 Case Laws Service Tax

Reversal of CENVAT credit - If, the appellant has accepted before us that he was not paying service tax on an activity, then the credit of services vis-a-vis input......
June 15, 2017 Case Laws Central Excise

CENVAT credit - fake invoices - it was alleged that AEPL were claiming CENVAT credit by fraudulent means on the basis of invoices against which no goods were actually......
June 15, 2017 Case Laws Central Excise

Refund of CENVAT credit and interest paid due to wrong direction of the audit authorities - appellant allowed to take recredit of the CENVAT credit reversed along with interest - AT
June 15, 2017 Case Laws Income Tax

Recovery proceedings u/s 221 - It is true that, the petitioner ought to applied to the Assessing Officer or to the Appellate Authority for keeping the additional tax......
June 15, 2017 Case Laws Income Tax

Recovery proceedings u/s 221 - withdrawing a sizeable sum from such bank account unilaterally - Filing of appeal before CIT(A) without seeking stay - Revenue directed to....
June 15, 2017 Case Laws Income Tax

Reopening of assessment - mere disclosure of transaction at the time of original assessment proceedings cannot be said to be a disclosure of the “true” and “full” facts.....
June 15, 2017 Case Laws Income Tax

When the assessee incurred expenses towards consultancy charges in order to make investment, the Assessing Officer was not justified in treating and considering the......
June 15, 2017 Case Laws Income Tax

Taxability of Remittances of salary into NRE Account maintained with an Indian Bank - There is a distinction between receiving money and transfer of money. - The latter.....
June 15, 2017 Case Laws Income Tax

Refund of excess appeal fees paid by the assessee at the time of filing of appeal before the CIT(A) - AO directed to verify this aspect and refund the excess appeal fees....
June 15, 2017 Case Laws Income Tax

TPA - As per TNMM study filed by the appellant, the margin on total cost earned by AE is 4.52% which is less when compared with 5.18% in case of other eleven comparable.....
June 14, 2017 Case Laws Central Excise

Valuation - Job work - Undervaluation of assessable value by the appellant by not adopting CAS-4 valuation for as many as 22 months is nothing but a deliberate......
June 14, 2017 Case Laws Central Excise

Refund claim - manufacture and export of pan masala and pan masala containing tobacco - The fact that there was no provision for grant of rebate of excise duty on export....
June 14, 2017 Case Laws Customs

Refund of SAD - N/N. 102/2007-Cus. - if the appropriate rate of sales tax/VAT was NIL then the appropriate sales tax/VAT paid will also be NIL - refund allowed - AT
June 14, 2017 Case Laws VAT and Sales Tax

Penalty u/s 34(7) of VAT Act - The legislature having set out an upper limit for imposition of penlaty without providing for any minimum mandatory tax, has left a wide......
June 14, 2017 Case Laws Income Tax

Addition on account of cash deposited in bank - AO cannot on one hand take all the deposits as income of the assessee without giving the benefit of withdrawal. The......
June 14, 2017 Case Laws Income Tax

Reopening of assessment - AO was having with him findings of the Investigating Team based on the material recovered during the search conducted of Shri Pravin Kumar Jain....
June 14, 2017 Case Laws Income Tax

Capital gain computation - The very purpose of the Legislature behind the provisions u/s 50C(2) is that a valuation officer is an expert of the subject for such......
June 14, 2017 Case Laws Income Tax

Tds u/s. 194H - payment of referral fee to the doctors - The payment made by the assessee as referral fees is directly proportionate or percentage of an amount received.....
June 14, 2017 Case Laws Income Tax

Penalty u/s. 271C - short deduction of TDS - Only demurrage charges were paid without any deduction of tax - the said payment was made for delay in lifting the goods and....
June 14, 2017 Case Laws Income Tax

MAT application - scope of rectification of mistake - AO is not empower to take contrary view to review entire assessment order already framed. It is against the spirit.....
June 13, 2017 Case Laws Service Tax

CENVAT credit - eligible input service - airport services - the CENVAT credit availed by the appellant cannot be called in question since the Revenue has accepted the......

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F: ITC Issue in case of Acqusition of Company in Insolvency

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