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Highlights / Annotations / Catch Notes For July of 2017

Home Highlights July July 2017 Year 2017

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Showing 1 to 50 of 279 Records

12 3 4 5........ 6

July 31, 2017 Case Laws Service Tax

VCES Scheme - rejection of VCES application cannot be reopened at this stage after more than a year of Order-in-Original rejecting VCES declaration
July 31, 2017 Case Laws Central Excise

Refund - cenvat credit - Rule 5 read with N/N. 5/2006 thus provides that refund should be filed on quarterly basis only after completion of the particular quarter.......
July 31, 2017 Case Laws Customs

The request for conversion of free shipping bills to DEEC (Advance Licence) Scheme cannot be considered, as the said scheme is strictly on actual user basis exemption......
July 31, 2017 Case Laws Customs

Refund - even if the Department assessed the shipping bills, for the ductile iron spun pipes, attracting Notification No.66/2008-Cus, the right course of remedy would......
July 31, 2017 Notifications GST - States

ASSAM GST - Government specifies the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or....
July 31, 2017 Notifications GST - States

TRIPURA GST - The documents viz. Tax Invoice, Manifest and Consignment Note shall be carried by the person in charge of a conveyance carrying any consignment of goods......
July 31, 2017 News Indian Laws

Govt extends ITR filing deadline to August 5
July 31, 2017 Case Laws Income Tax

Invoke Section 12AA for cancellation of registration - BMW car - it was stated that though the said car was purchased in the name of a Trustee, it was used for the......
July 31, 2017 Case Laws Income Tax

The person or body corporate from which such interest income is received will not change its character, viz. interest income not arising from its business operations,......
July 31, 2017 Case Laws Income Tax

Loans to companies in liquidation had become bad debts and ought to be written off - whether he Tribunal was right in allowing the re-valuation of only loss making......
July 31, 2017 Case Laws Income Tax

Non service of notice - validity of assessment - service by way of affixture - It is seen that the Income Tax Inspector has signed as the local independent person but......
July 31, 2017 Case Laws Income Tax

Depreciation on boiler - CIT (A) has not committed any error in allowing depreciation at the correct rate even though the assessee had claimed depreciation at a lesser......
July 29, 2017 Case Laws Service Tax

VCES declaration - the appellant case is that they had mistakenly applied the rate of tax at 10%, instead of the prescribed rate of 12%. - denial of the benefits......
July 29, 2017 Case Laws Service Tax

100% EOU - refund claim - input services - labour contract service - office maintenance - staff training expenses - subscription charges - insurance expenses - clearing.....
July 29, 2017 Case Laws Central Excise

100% EOU - refund claim - commission given to foreign agent - As a 100% EOU it is required to achieve positive net foreign exchange for which they have to ensure......
July 29, 2017 Case Laws Central Excise

Renting of immoveable property service - road is used for transportation of goods - denial on the ground that the road located outside the factory - the service of......
July 29, 2017 Case Laws Customs

Detention of imported goods - demurrage and detention charges - Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 - The DRI was of the view......
July 29, 2017 Case Laws Customs

Levy of ADD - Plain Gypsum Plasterboard - It is not possible to accept the submission that the impugned Notification dated 7th June, 2017 was issued after the expiry of.....
July 29, 2017 Case Laws Income Tax

Taxability in hands of society - fund transferred to ‘Distribution Pool Fund Account’ it is not taxable in the hands of the Society. - SC
July 29, 2017 Case Laws Income Tax

Revision u/s 264 in favor of assessee - condonation of delay in filing an application - in terms of the proviso to Section 264 (3), the PCIT should also examine whether.....
July 29, 2017 Case Laws Income Tax

Invocation of Section 145 - rejecting the books of accounts - When there are audited accounts of an entity and the calculation of the GP ratios hinges upon their......
July 29, 2017 Case Laws Income Tax

Applying transfer pricing formula - associate enterprises - there has to be an enterprise in the nature of a firm and another enterprise who holds not less than 10%......
July 29, 2017 Case Laws Income Tax

Determination of ALP - in case of service provider, the ALP of import of capital equipment, the depreciation cost of which is recharged with a markup cannot be......
July 28, 2017 GST

e-way bill system - Bihar GST - procedure for transportation of goods by or on behalf of a registered or unregistered person or by or on behalf of a registered or......
July 28, 2017 Notifications GST

Goods and services Tax Settlement of funds Rules, 2017 - Notification
July 28, 2017 Notifications GST - States

e-way bill system - Andhra Pradesh GST - Every registered person or unregistered person or a person liable to be registered under the AP Goods and Services Tax Act -......
July 28, 2017 Case Laws Service Tax

Refund of input services - all the input services viz., Parking, Cafeteria, Fitouts, Building, Housekeeping, Management Consultant Services, Custom House Agent Service,.....
July 28, 2017 Case Laws Central Excise

CENVAT credit - sales promotion includes services by way of sale of dutiable goods on commission basis and this notification is made applicable retrospectively - credit allowed
July 28, 2017 Case Laws VAT and Sales Tax

Recovery of tax arrears - attachment of the petitioner’s residential-cum-office premises - There is no authority in law in which the tax authorities can forcibly collect....
July 28, 2017 Case Laws Income Tax

Penalty u/s. 271AAA - disclosure as undisclosed income - When the base requirement itself fails, the question of denying the benefit of no penalty would not arise. - HC
July 28, 2017 Case Laws Income Tax

Penalty - genuineness of the gifts - There was concealment on the part of the assessee so as to levy penalty under Section 271(1)(c) of the Act. Thus, the Tribunal was......
July 28, 2017 Case Laws Income Tax

Section 2(14) stipulates that property can be ‘capital asset’ even if connected with business of the assessee. - land/properties were held by the assessee as ‘capital......
July 28, 2017 Case Laws Income Tax

No part of the subsidy was specifically intended to subsidize the cost of any fixed asset - Therefore, for the purpose of computing depreciation allowable to the......
July 28, 2017 Case Laws Income Tax

No business expediency or necessity was established by assessee to bear such a huge expenditure on foreign education of son of assessee’s promoter, who was not even a......
July 28, 2017 Circulars DGFT

Allocation of quantity for export of preferential quota sugar to USA under TRQ quota - Public Notice
July 28, 2017 Circulars Customs

Clarification regarding exports under claim for drawback in the GST scenario - Circular
July 28, 2017 Circulars DGFT

Modification of SION existing at Sl. No E 8 for export product "Cashew Kernel” - Public Notice
July 28, 2017 Case Laws Income Tax

Since it was the choice of the assessee as to whether to file an objection before the DRP or to pursue the normal channel of filing appeal against the assessment order......
July 27, 2017 Circulars GST

Exporter will be eligible for refund of Compensation Cess paid on goods exported by him [on similar lines as refund of IGST]
July 27, 2017 Case Laws Service Tax

Refund claim - jurisdiction - the appellants filed the refund claims to the Assistant Commissioner of Central Excise having jurisdiction over the factory of manufacturer....
July 27, 2017 Case Laws Service Tax

Family clubbing activities - appellants had received huge consideration in the form of membership fees and charges, however, they did not deposit the service tax payable....
July 27, 2017 Case Laws Service Tax

Refund claim - Cenvat credit on input services - rejection on the ground that the input credit taken on services against which no invoice or payment challans have been......
July 27, 2017 Case Laws Central Excise

Valuation - the amortisation cost of modification charges of the dies has to be included in the assessable value of the goods manufactured with the help of such......
July 27, 2017 Case Laws Central Excise

The conversion of paddy into rice/broken rice/rice bran does not amount to manufacture in terms of Section 2 (f) of Central Excise Act, 1944 and the rice/rice......
July 27, 2017 Case Laws Customs

Import of baggage - unaccompanied baggage - In the absence of any justification as to why such commercial quantity of brand new goods has been imported alongwith used......
July 27, 2017 Case Laws VAT and Sales Tax

Levy of VAT - terminalling services provided to Bharat Petroleum Corporation Limited (BPCL) - the petitioner cannot be made to suffer by two levies, namely, sales tax......
July 27, 2017 Case Laws Companies Law

Restoration of the name of Company on the register of Registrar of Companies - The petitioners as such have not been able to show any document to claim their locus......
July 27, 2017 Case Laws Income Tax

Addition of amount transferred from deferred income [reserves] to profit and loss account - it is a notional entry in its books of account and not effecting the real......
July 27, 2017 Notifications Customs

Amendment in Notification No. 131/2016 - Customs (N.T.), dated the 31st October, 2016 - Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 - Notification
July 26, 2017 Case Laws Service Tax

Business Auxiliary Service - “facilitation fee” - the appellant, by the act of stopping the buses only in front of contracted emporium and not in front of others,......

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