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Highlights / Annotations / Catch Notes For July

Home Highlights July

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1 ....76 77 78 798081 82 83 84........ 129

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,......
July 26, 2017 Case Laws Central Excise

Classification of goods - micronutrients - classified under CTH 3105 of CETA or under CTH 3808 of CETA? - micronutrients will require to be classified as other fertilisers in CETH 3105.
July 26, 2017 Case Laws Central Excise

Classification of Tasla - classified under chapter 73 or under chapter 84? - item in question is used for the preparation and cultivation of soil and for the preparation....
July 26, 2017 Case Laws Income Tax

When the income cannot be added u/s 68 and the Tribunal was not competent to make the said addition u/s 69A, the entire order of the Tribunal stand vitiated in law - HC
July 26, 2017 Case Laws Income Tax

Validity of return filed manually - The provisions of section 292B also comes to the rescue of the Assessee in as much as the return filed cannot be invalid merely by......
July 26, 2017 Case Laws Income Tax

Petition of the revenue seeking condonation of delay - Merely mentioning that he was preoccupied with some sensitive case before the Hon’ble Supreme Court without......
July 26, 2017 Case Laws Income Tax

There is no basis for arbitrary disallowance of adhoc 30% of expenditure stated under the head 'Operating and Administrative Expenses' - These expenses were spent by way....
July 26, 2017 Case Laws Income Tax

Exemption u/s 10(15)(iv)(fa) are not applicable in the present case and, therefore, the contention of the assessee that interest paid by BO to HO is exempt from taxation....
July 26, 2017 Case Laws Income Tax

Disallowance u/s 14A(2) - when interest receivable on debentures does not fall in the category of exempt income, no addition on account of disallowance of interest as......
July 26, 2017 Case Laws Income Tax

Merely because a co-operative society is carrying on the business of banking, the deduction u/s 80P could not be denied unless it comes within the ambit of cooperative......
July 26, 2017 Circulars Companies Law

Clarification regarding applicability of exemption given to certain private companies from reporting u/s 143(3)(i) of the Companies Act, 2013- reg.
July 25, 2017 Circulars Income Tax

Clarifications on computation of book profit for the purposes of levy of Minimum Alternate Tax (MAT) under section 115JB of the Income-tax Act, 1961 for Indian......
July 25, 2017 News Indian Laws

Optional reporting of details of one foreign bank account by the non-residents in refund cases - a clarification regarding information sought while Filing of ITR
July 25, 2017 Circulars Customs

Extending the Single Window Interface for Facilitation of Trade (SWIFT) in Exports with WCCB to all EDI locations- reg. - Circular
July 25, 2017 Case Laws Service Tax

CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation....
July 25, 2017 Case Laws Customs

Misdeclaration of quantity and value - The fact that they have been allowed to be re-exported at a lower value to a different buyer will not automatically redeem or......
July 25, 2017 Case Laws Customs

100% EOU - Reimbursement of CST paid in respect of the purchases made from an EOU - denial on the ground that the reimbursement of CST vis-a-vis purchases made by an EOU....
July 25, 2017 Case Laws Income Tax

Recovery of dues u/s 179(1) - seeking recovery of unpaid tax of the said company and penalty under section 271(1)(c) of the Act of the same company from the director - A....
July 25, 2017 Case Laws Income Tax

Gujarat Industrial Development Corporation (GIDC) shall be entitled to exemption under Section 11 of the Act, as the activities of the assessee is for advancement of any....
July 25, 2017 Case Laws Income Tax

Addition on unexplained cash credit - the entire entries in the books of accounts of the assessee were found to be fudged and fictitious. - no addition should be made on....
July 25, 2017 Case Laws Income Tax

Deduction u/s 80C - The Income-tax Act does not require that the investment in NSC should be made from the same amount which an assessee had earned by way of income. It.....
July 24, 2017 Notes GST

Can a registered person, who purchases goods from a composition manufacturer / trader take input tax credit under GST?
July 24, 2017 Notes GST

In case of a person who is/was availing composition scheme u/s 10. What will be the due date of payment tax and submitting the return once he crosses the threshold limit....

1 ....76 77 78 798081 82 83 84........ 129

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