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Highlights / Annotations / Catch Notes For July of 2017

Home Highlights July July 2017 Year 2017

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Showing 101 to 150 of 279 Records

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July 22, 2017 Case Laws Income Tax

Addition on account of excess stock - difference in stock statement submitted with bank and as per books of accounts - No additions
July 21, 2017 Circulars GST

Strategy for audits in 2017-18 consequent to GST - Audit by Central Excise and service Department to continue for the accounting year 2016-17 and for the past period - Circular
July 21, 2017 Case Laws Income Tax

Real income - Addition on account of advances received from customers which have been transmitted to the supplier - final judgement from the courts were pending - If the....
July 21, 2017 Case Laws Income Tax

Assessee has received the compensation in his capacity as a member of the society and not as an agriculturist - The amount received by assessee has to be taxed as......
July 21, 2017 Case Laws VAT and Sales Tax

Levy of turnover tax - inter state sale - PVAT Ac, 2005 - according to the ETO, the petitioner sold the goods in the State of Punjab and that the sales were not......
July 21, 2017 Case Laws Customs

Levy of penalty - It emerges that the entire exercise was a meticulously planned one by the appellants who utilized loopholes in the system to obtain clearances of......
July 21, 2017 Case Laws Customs

Reassessment of shipping bill - date of let export order permitting loading of goods was relevant to decide the correct rate of duty. - the date on which the actual......
July 21, 2017 Case Laws Customs

Valuation - determination of quantity of edible oil - it would not be practical for customs officers to have the dip measurement of the quantity received in refinery in.....
July 21, 2017 Case Laws Central Excise

Classification of goods - dental plate brushes - Deemed manufacture - Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive......
July 21, 2017 Case Laws Central Excise

Refund of accumulated CENVAT credit - the availment of any benefit under a Foreign Trade Policy scheme would not in any way impact upon the entitlement for refund under.....
July 21, 2017 Case Laws Central Excise

CENVAT credit - the services, in question, used for setting up of factory have to be treated as input service and would be eligible for Cenvat credit, as the factory has....
July 21, 2017 Case Laws Service Tax

Classification of service - Computerized Reservation System (CRS) service - the issue regarding levy of service tax on CRS was not free from doubt and accordingly,......
July 21, 2017 Case Laws Service Tax

CENVAT credit - maintenance of separate records - appellants failed to produce sufficient/substantial evidence in support of their contention that the said phones were......
July 21, 2017 Case Laws Service Tax

Refund claim - N/N. 41/2007-ST dated 06.10.2007 - exported under claim for duty drawback - it cannot be said that the amending Notification dated 07.12.2008 will have......
July 21, 2017 Case Laws Service Tax

Works contract service - since the works contract was in respect of tunnels for dams/power projects, the same would then be excluded from taxability thereunder in view......
July 21, 2017 Case Laws Service Tax

Classification of service - the earth moving equipment was provided by the appellant to the recipient of services on monthly payment basis - the activity involved in the....
July 21, 2017 Case Laws Service Tax

Fee received for coaching provided for Business English and Personality Development - appellants can not be considered as commercial coaching or training centre. -......
July 20, 2017 News GST

GST - Corrigendum to Notifications - Prescribing Rate of tax and Exemption from GST in case of Goods
July 20, 2017 Notifications Income Tax

Income-tax (21st Amendment) Rules, 2017 - Amendment to Form No. 3CEFA - Notification
July 20, 2017 Case Laws Income Tax

Indexation benefit on capital gains u/s.48 - From the plain reading of 3rd proviso section 48 of I.T. Act, government securities are not excluded for indexation benefit.....
July 20, 2017 Case Laws Income Tax

Levy of penalty u/s 271D - The reasons given by the assessee that there is a business exigency in as much he needs to make the payment for purchase of landed properties,....
July 20, 2017 Case Laws VAT and Sales Tax

Released of seized truck - Reasonable interpretation of such provision would be that against the seizure power which could be for indefinite period, unless curtailed by.....
July 20, 2017 Case Laws Customs

It is a situation wherein an exporter discharges the export duty based upon the Fe-content which is noticed as more than 62%, applies for a refund claim of the export......
July 20, 2017 Case Laws Customs

Classification - sandalwood pieces of Tanzania Origin - classified under CTH 121190 or under CTH 44039922/440300? - - the impugned goods would then not be hit by the......
July 20, 2017 Case Laws Customs

Import of printer mechanism falling under the heading 8473.30 of Customs Tariff - the denial by department of notification benefit involving a technical interpretation......
July 20, 2017 Case Laws Central Excise

CENVAT credit - input service distributor - it was alleged that the branch sales office (ISD) has not filed proper returns, showing the distribution of cenvat credit to.....
July 20, 2017 Case Laws Central Excise

Charge on properties - Central Excise authorities have acted without jurisdiction in proceeding against the petitioners in respect of the defaults committed by the......
July 20, 2017 Case Laws Central Excise

Shortage of goods - Clinker & HDPE Bags - appellant claims that the allegation of clearance/removal of Clinker & HDPE Bags clandestinely is vague and presumptive and not....
July 20, 2017 Case Laws Service Tax

The royalty paid by the appellant to their holding company in USA towards the that receipt and use of software does does not fall under the 'Intellectual Property......
July 20, 2017 Case Laws Service Tax

Whether services provided by overseas branches of the respondent has to be included in the total turnover, particularly when the adjudicating authority has not included.....
July 20, 2017 Case Laws Service Tax

Refund claim - time limitation - whether the refund of service tax in terms of N/N. 52/2001-ST dated 30-12-2011 in respect of service tax paid on the input service and......
July 20, 2017 Case Laws Service Tax

Just because appellant carried out ancillary activities of loading, unloading etc., which is not the essential character of the activity contracted to him but only......
July 19, 2017 Notes GST

Whether a Job worker is eligible to avail the benefit of Composition Scheme? What happened where the nature of activity undertaken by the job worker is amounting to......
July 19, 2017 Notes GST

Whether a Works contractor having turnover below ₹ 75 lacs is eligible to avail benefit of composition scheme? What happened in case of other service providers?......
July 19, 2017 Notes GST

Whether all the manufactures are eligible to avail the benefit of Composition Scheme? If no, what are the exception?
July 19, 2017 Circulars Income Tax

NO TDS on GST component - wherever the component of 'GST on services' is indicated separately in the Invoice - tax shall be deducted at source under Chapter XVII-B of......
July 19, 2017 Circulars Customs

Detailed guidelines for re-testing of samples- reg - Circular
July 19, 2017 Case Laws Income Tax

Income received by the Assessee from letting of the premises - premises are furnished and centrally air conditioned - ITAT was correct in holding that the rental income.....
July 19, 2017 Case Laws Income Tax

Penalty u/s 271 (1)(C) - purchasing the shares at higher price - The explanation is also accepted by the Tribunal that any attempt to purchase the shares in such bulk......
July 19, 2017 Case Laws Income Tax

Deemed dividend under section 2(22)(e) - Merely because licence deed was on plain paper and not registered, would not be ground to reject contention of the assessee.
July 19, 2017 Case Laws Income Tax

Addition u/s 68 - in the absence of any material on record that what is the ‘other income’ of the assessee except that of agriculture income - there is no question of......
July 19, 2017 Case Laws Income Tax

TDS U/S 194J - internet services, i.e. leased line benefits/broadband services - whether in the nature of technical services - the payment for uses of internet of the......
July 19, 2017 Case Laws Indian Laws

Section 27 of the General Clauses Act indicates expression “served”, “give” or “sent” while section 138 (c) of the N.I. Act indicates the giving of notice and accrual of....
July 19, 2017 Case Laws VAT and Sales Tax

Penalty - purchase of Gold Bullion - it is a case where the petitioner could not have been permitted to revise the return so as to cure the defects that were noticed by.....
July 19, 2017 Case Laws Customs

Advance Authorisation Scheme - clubbing of three schemes - Whether the Petitioner is entitled to invoke Public Notice No. 79 dated 13th October, 2011 on 29th August,......
July 19, 2017 Case Laws Service Tax

Refund claim - the service tax was deposited against the PAN based registration number of the outgoing proprietor instead of on registration number using PAN of the new.....
July 19, 2017 Case Laws Service Tax

Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service......
July 19, 2017 Case Laws Service Tax

Service of notice - It appears that the notices were not issued on the new address and all the notices issued to the petitioner on the old address were returned with an.....
July 19, 2017 Case Laws Service Tax

Levy of Penalty - bonafide belief - reverse charge - if, once it is established that the non-payment of tax was a result of a conscious and/or deliberate act of......
July 18, 2017 Case Laws Income Tax

Disallowing of Peak load violation charges paid to PSEB - nature of expenditure - assessee failed to prove that the claim was not penal in nature - expenditure was rightly disallowed

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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