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Highlights / Annotations / Catch Notes For July

Home Highlights July

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1 ....78 79 80 818283 84 85 86........ 129

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
July 18, 2017 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - The assessee had on the first occasion admitted that it had estimated the income of its ahatas, even before the AO could discover......
July 18, 2017 Case Laws Income Tax

Addition u/s 41 - amount collected towards the scheme - cessation of liability - By all accounts, the assessee has treated such amount as its own. The scheme itself......
July 18, 2017 Case Laws Income Tax

Reopening of assessment - The entire proceedings u/s 148 stood vitiated since even according to the AO, he initiated proceedings on 18.1.2016 on which date such......
July 18, 2017 Case Laws Indian Laws

Issued cheques in good faith without acknowledgment of its liability - NI Act - The petitioner cannot escape its liability under Section 52 IPC by mere saying that the......
July 18, 2017 Case Laws VAT and Sales Tax

Jurisdiction of state to levy tax - inter-state sale - the levy of the compounding fee and demanding one time tax by the Check Post Officer on a interpretation made by......
July 18, 2017 Case Laws Central Excise

Recovery of duty from the purchaser of property - they have not purchased the business either in whole or in part from the earlier owner, therefore the old dues of......
July 18, 2017 News Indian Laws

Increase in the Compensation Cess rate on cigarettes to make the total tax incidence on cigarettes in GST regime at par with the total tax incidence in pre-GST regime
July 17, 2017 Case Laws GST

GST on legal services - Constitutional validity of Section 9(4) of CGST Act - Delhi High Court passed an order giving interim relief to the Advocates
July 17, 2017 Case Laws Income Tax

TDS liability - permitting the petitioner to correct PAN of the deductee - system is programmed to permit correction only in case four digits/characters are to be......
July 17, 2017 Case Laws Income Tax

Assessment u/s 153C - existence of satisfaction note - The satisfaction note of the AO of the Assessee, being a carbon copy of the satisfaction note of the AO of the......
July 17, 2017 Case Laws Income Tax

Expenditure towards higher studies expenses of the Directors of the company - simply because a director is sent abroad for further education by itself would not......
July 17, 2017 Case Laws Income Tax

TDS u/s 194C - Deduction u/s 40(a)(ia) - the expenditure incurred under the head ‘freight charges’ are not liable for disallowance u/s 40(a)(ia)
July 17, 2017 Case Laws Income Tax

LTCG - Entitled to the benefit of proviso to section 112(1) on sale of equity shares of a listed company - admittedly, the assessee is a non-resident and JIL is a listed....
July 17, 2017 Case Laws Income Tax

Cess on green leaf - allowable expenditure - whether directly attributable to core agriculture activities - the amount paid as cess was held as eligible for deduction in....
July 17, 2017 Case Laws Central Excise

CENVAT credit - capital goods - structurals, cement, as also, iron and steel, which are used to erect foundations - whether the "user test" is applied, or the test that.....
July 17, 2017 Case Laws Central Excise

Manufacture - structures emerging during the course of erection of such chimney - whether fabrications carried out by the appellant at site of M/s.NTPC in connection......
July 17, 2017 Case Laws Central Excise

Classification of goods - Edible preparation - It is a fact on record that the goods manufactured by the respondent are put up in unit containers. Therefore, obviously......
July 17, 2017 Case Laws Customs

Benefit of rebate on export of goods - availing the benefit of Notification No.93/2004-Cus - Once an export transaction has been used for seeking discharge of Advance......
July 17, 2017 Case Laws Customs

100% EOU - it was not possible for the respondents to make recoveries after unduly long period of time which in the present case happens to be more than seven years,......
July 15, 2017 Case Laws Service Tax

Levy of penalty - the appellant was recovering the said tax amount from their customers, in which case again their plea of financial difficult cannot be appreciated. In.....
July 15, 2017 Case Laws Service Tax

The drawback Rules are not applicable for the input services received for export of goods which only includes input services used in manufacturing or processing of......
July 15, 2017 Case Laws Income Tax

Income received from outside India in foreign currency - taxabaility in India - sum received from two employers in a Non-Resident (external) bank account, as NRE account....

1 ....78 79 80 818283 84 85 86........ 129

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F: Stock damaged in recent floods

F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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