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Highlights / Annotations / Catch Notes For June of 2017

Home Highlights June June 2017 Year 2017

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Showing 51 to 100 of 304 Records

123 4 5 6........ 7

June 22, 2017 Case Laws Income Tax

Income from a let out house property - If a particular type of expenditure is not specifically provided to be deductible, deduction, therefore, cannot be claimed from......
June 22, 2017 Case Laws Income Tax

Notional income from house property - the building is under furnishing itself shows that it is being used and occupied by the assessee for the purpose of the business.......
June 22, 2017 Case Laws Central Excise

Distribution of CENVAT credit - Input service - technical consultancy fee - denial on account of nexus - The finding recorded by the Appellate Authority that the......
June 21, 2017 Case Laws Service Tax

Refund claim - export of services - various input services - When all the conditions of the Notification No. 27/2012-CE (NT) dated 18.06.2012 are satisfied, there......
June 21, 2017 Case Laws Service Tax

Business Auxiliary Services - Joint venture - sharing of consideration - the service tax has already been paid by the co-venturer and it would amount to taxing the same.....
June 21, 2017 Case Laws Customs

Import of used offset printing machines along with standard accessories - The importers have violated the provisions of Foreign Trade (Development and Regulation) Act,......
June 21, 2017 Case Laws Customs

Import of restricted item - second hand tyres - the imported tyres are used tyres, capable of direct reuse, accordingly they will fall in the categories excluded one......
June 21, 2017 Case Laws Income Tax

TDS u/s 195 - Taxability as royalty or FTS - the payment in question made was towards reimbursement or expenses and not reimbursement of service - HC
June 21, 2017 Case Laws Income Tax

Validity of assessment u/s 153C - The only mistake on the part of the AO is in mentioning section 153A instead of 153C. In the facts of the preset case, the provisions......
June 21, 2017 Case Laws Income Tax

Addition on unexplained cash deposit - source of cash - where no books of accounts are maintained the peak theory is best method to assess the actual income earned from.....
June 21, 2017 Case Laws Income Tax

The assessee should not suffer for inaction of the revenue authorities. As now the Commissioner of Income Tax has approved the fund, the contribution made by the......
June 21, 2017 Case Laws Income Tax

Assessee is able to prove that the foreign agents having no PE in India - but there is no finding with regard to the foreign agents being tax residents of USA or, as the....
June 21, 2017 Case Laws Income Tax

Interest on refund of TDS - The Government, there being no express statutory provision for payment of interest on the refund of excess amount/tax collected by the......
June 21, 2017 Case Laws Central Excise

Refund of concessionary rate of duty - cars registered as taxi - the claim of refund only comes under the notification No.3/2001 for the purpose of refund of the excise.....
June 21, 2017 Case Laws Central Excise

Classification of goods - body building for motor vehicles on chassis falling under CETH 8706 - Considering the nature of motor vehicle, which is for transport of goods,....
June 20, 2017 News GST

Govt all set to ring in GST at stroke of June 30 mid-night
June 20, 2017 Case Laws Service Tax

Intellectual Property Right services - trade mark is not registered in India - services received by the appellant-assessee are not covered under IPR service, under......
June 20, 2017 Case Laws Service Tax

The SCN was issued in 2008 for the period of 2004-2005 and 2005-2006 nowhere invoked extended period in relation to the wrong availment/utilization of Cenvat Credit. In.....
June 20, 2017 Case Laws Service Tax

Under the scheme of the Cenvat Credit Rules, 2004, Service Tax paid on all those services which the appellant assessee has utilised directly or indirectly, in or in......
June 20, 2017 Case Laws Central Excise

Transfer of utilisation of CENVAT credit - the manufacturer is allowed transfer of cenvat credit lying un-utilized in his accounts, to such, transferred, sold, merged,......
June 20, 2017 Case Laws Central Excise

Remission of duty - Rule 21 of Central Excise Rules, 2002 - Although everybody protects their goods from rain but when there was water logging of 4 to 5 feet, in that......
June 20, 2017 Case Laws Central Excise

Valuation - includibility - whether the ducting which is a sub system of a central air conditioning system is liable to central excise duty? - Held No
June 20, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - if the person who is using the brand name of another firm where he is a Director, Partner or Proprietor then it cannot be......
June 20, 2017 Case Laws Central Excise

Cenvat Credit - input services - upto the place of removal - Even though the meaning of place of removal has to be considered to be factory gate, however, the Courts......
June 20, 2017 Case Laws Central Excise

Valuation - captive consumption - the samples are retained within the factory and hence not liable to duty inasmuch as the same have not been cleared from the factory -.....
June 20, 2017 Case Laws Customs

Refund of CENVAT credit - Since the appellant is into an export of manufactured goods, therefore he has shown the cenvat credit in ST-3 Returns and not disclosed the......
June 20, 2017 Case Laws Income Tax

Capital gains tax - it is not open to the Company to urge “Please ignore my separate existence and look at the persons behind me.“ If that be so, the Appellant/Company......
June 20, 2017 Case Laws Income Tax

Excise duty refund - revenue or capital income - eligibility for deduction u/s 80IB - subsidy received by way of refund of excise duty for setting up new industrial......
June 20, 2017 Notifications GST

Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services.....
June 20, 2017 Notifications GST

Certain sections of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions, Officers, Registration, Application of certain provision of CGST to IGST, Power....
June 20, 2017 Notifications GST

Modes of verification under CGST Rules, 2017 - Notification
June 20, 2017 Notifications GST

Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis - Notification
June 20, 2017 Notifications GST

Common Goods and Services Tax Electronic Portal - www.gst.gov.in - Notification
June 20, 2017 Notifications GST

CGST Rules, 2017 on registration and composition levy - Notification
June 20, 2017 Notifications GST

Jurisdiction of Central Tax Officers - CGST officers - Notification
June 20, 2017 Notifications GST

Certain sections of the CGST Act, 2017 came into force w.e.f. 22.06.2017 - i.e Definitions, Administrations, Composition, Registration, Migration, Common Portal, Power......
June 20, 2017 GST

Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.
June 19, 2017 Case Laws Service Tax

Adjustment of excess and short paid amounts - whether the adjustment made by the appellant on the excess payments made by them under the provisions of Rule 6 of the......
June 19, 2017 Case Laws Service Tax

Event Management Service - non-payment of tax - during the impugned period, the service tax was payable on receipt basis and in this case demand has been confirmed on......
June 19, 2017 Case Laws Central Excise

Goods destroyed by fire - demand of duty on the finished goods destroyed in the fire - Filing of a remission application is only a procedural aspect and the prayer to......
June 19, 2017 Case Laws Central Excise

SSI exemption - use of brand name of others - the appellants have obtained the right over the trademark and therefore the allegation that they are clearing the goods in.....
June 19, 2017 Case Laws Central Excise

Applicability of provision of Rule 16B and 16C of CER, 2002 - permission to clear the goods under provisions of Rule 16B without payment of duty to their sister concern.....
June 19, 2017 Case Laws Customs

Penalty on partner and employee of CHA - Export of prohibited goods - Mere failure in carrying out duties in accordance with law cannot be held to be a sufficient ground....
June 19, 2017 Case Laws Income Tax

Validity of order passed by the Settlement Commission u/s 245D - additional disclosure of income subsequent to initial disclosure - Settlement Commission committed no......
June 19, 2017 Case Laws Income Tax

Special Audit - Merely because the assessee along with the return of income submitted a Statutory Audit Report and Tax Audit Report, considering section 142(2B), the......
June 19, 2017 Case Laws Income Tax

Income relating to minor beneficiaries of the trust. - Since the assessee could not place any relevant evidence with regard to taking into account the interest received.....
June 19, 2017 Case Laws Income Tax

Disallowance of expenditure incurred in construction of house meant for flood victims called 'Social Welfare Expenditure' - Mere bald assertion that the expenditure was.....
June 19, 2017 Case Laws Income Tax

A mere omission in offering the capital gains to tax would not ipso facto reflect concealment of income or furnishing of inaccurate particulars of income in terms of......
June 19, 2017 Case Laws Income Tax

Legality of notice issued u/s 143(2) - When the Department made sincere steps to serve notice and when it was not possible, the notice was served through affixture,......
June 19, 2017 Case Laws Income Tax

Disallowance of exemption u/s 54 - The assessee shall not be entitled for deduction u/s 54 on the amount, which has been deposited in capital gain account maintained......

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H: Genuine anonymous donations not taxable. Grants not income if utilized...

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: Transfer of ITC without filing ITC-02

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