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Highlights / Annotations / Catch Notes For August of 2017

Home Highlights August August 2017 Year 2017

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Showing 1 to 50 of 491 Records

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August 31, 2017 Case Laws Income Tax HC

Income Tax Authority to Re-evaluate Superannuation Fund Approval Withdrawal u/r 91 Due to Excess Employer Deposits.
August 31, 2017 Case Laws Income Tax HC

Assessment Reopened u/s 147: Assessing Officer Exceeded Jurisdiction in IT Business Deduction u/s 80-IC.
August 31, 2017 Case Laws Income Tax HC

CBDT Circular Allows Seized Cash to Offset Advance Tax Payments u/s 132B.
August 31, 2017 Case Laws Income Tax AT

Assessment Order Set Aside Due to Non-Compliance with Sections 143(3) and 144C; Issued as Final Instead of Draft.
August 31, 2017 Case Laws Income Tax AT

Deemed Dividends Can't Offset Actual Dividends for Tax Purposes; Different Rules for Section 2(22)(e) Apply.
August 31, 2017 Case Laws Income Tax AT

Income from Tenant Amenities Taxable as House Property, Electricity Reimbursement Assessed Separately as Other Income Sources.
August 31, 2017 Case Laws Income Tax AT

Section 69C: Alleged Bogus Purchases Treated as Unexplained Income with Estimated Net Profit Margin of 12.5%-25%.
August 31, 2017 Case Laws Customs AT

Import Valuation Must Use Lowest Contemporaneous Value, Not Highest, for Adjustments.
August 31, 2017 Case Laws Customs AT

Refund Claim Denied for Anti-Dumping Duty Due to No Re-Assessment Request; Excess Amounts Should Be Refunded Per Final Notification.
August 31, 2017 Case Laws Service Tax AT

Service Tax Not Applicable on Container Detention Charges Deemed as 'Penal Rent' for Extended Use.
August 31, 2017 Case Laws Central Excise AT

Extended Limitation Period Can Be Invoked If New, Undisclosed Grounds Emerge During Routine Audits, Says Authority.
August 31, 2017 Case Laws Central Excise AT

Multi-media speakers with FM radio classified as speakers under CETH 85184000 due to primary sound amplification role.
August 31, 2017 Case Laws VAT and Sales Tax HC

Court Rules Business Not Required to Register Under TNVAT for Activities Outside Tamil Nadu Despite Local IEC Issuance.
August 31, 2017 Act Rules GST

E-way Bill Rules: Officers Must File Summary Report Within 24 Hours of Inspection; No Double Verification Allowed Unless Tax Evasion Suspected.
August 31, 2017 Act Rules GST

RFID readers enhance E-way bill checks under GST; physical checks require specific tax evasion info and authorized personnel only.
August 31, 2017 Act Rules GST

Carriers under GST can use Invoice Reference Number instead of physical invoice; must map e-way bill to RFID.
August 31, 2017 Act Rules GST

New Rules for Generating E-Way Bills Under GST: Supplier, Recipient, or Transporter Obligations and Validity Guidelines.
August 31, 2017 Notifications GST

Sixth Amendment to GST Rules: Changes in Goods Movement and E-Way Bill Generation Await Notification Date.
August 30, 2017 Circulars Customs

CBEC Issues Guidelines for Exporters on Electronic Sealing of Containers Using RFID Tags and Tamper-Proof Seals.
August 30, 2017 Case Laws Income Tax AT

Income Tax Re-assessment Annulled by CIT(A); Case to be Reconsidered on Its Merits by Assessing Officer.
August 30, 2017 Case Laws Income Tax AT

Dispute Over Long-Term Capital Gain: Authorities Reject Inaccurate DVO Report, Adopt Registered Valuer's Fair Market Value u/s 50C.
August 30, 2017 Case Laws Income Tax AT

Transfer Pricing Adjustments Limited to International Deals; No Adjustments for Transactions with Non-Associated Enterprises.
August 30, 2017 Case Laws Income Tax AT

Clarification on Limitation Periods in Income Tax Act Section 254: "Passed," "Initiated," and "Served/Received" Are Distinct Terms.
August 30, 2017 Case Laws Income Tax AT

Assessment Reopening Denied: Later Permission Date Not Enough to Contest Project Start u/s 80-IB(10) Deduction.
August 30, 2017 Case Laws Income Tax AT

Section 68: Confirmation Letters Insufficient to Prove Credit Legitimacy Under Income Tax Act. Identity Not Enough for Genuineness.
August 30, 2017 Case Laws Income Tax HC

Clarification needed on "employment for substantial part of the year" u/s 80IB(2)(iv) including foreman's role.
August 30, 2017 News GST

GST Revenue Hits Rs. 92,283 Crore Mark by August 29, 2017.
August 30, 2017 Case Laws Customs AT

Korean Ginseng Tablets Classified Under Tariff Item 13021914 as Extracts; Includes Liquid, Powder, Tablet Forms.
August 30, 2017 Case Laws Customs AT

Platinum/Rhodium Wire Classified Under Tariff Heading 71101900; Concessional Duty Rate Exemption Valid for Importer.
August 30, 2017 Case Laws Service Tax HC

Foreign Clients' Business Auxiliary Services Classified as 'Export of Service', Exempt from Service Tax Liability.
August 30, 2017 Case Laws Service Tax AT

Service Tax on C&F Agency Services Includes Reimbursement of Expenses Like Rent and Telephone Charges.
August 30, 2017 Case Laws Service Tax AT

Reverse Charge Mechanism: Receiving Certificate in India Doesn't Mean Service Performed Locally, Not Taxable Under RCM.
August 30, 2017 Case Laws Service Tax AT

Site Formation Services: No Restriction on Cenvat Credit for Exemption Under Notification No. 1/2006-ST and Works Contract Scheme.
August 30, 2017 Case Laws Service Tax AT

Appellants Eligible for Service Tax Notification N/N. 24/2004-S.T. on Commercial Training Services Like Auto CAD and Call Centers.
August 30, 2017 Case Laws Central Excise AT

CENVAT Credit Covers Service Tax on Courier Services for Samples, Documents, Finished Goods, Pre and Post Amendment.
August 30, 2017 Case Laws Central Excise AT

Motor Vehicle Sale Exemption Denied: Claim for Seventh Tyre Rejected Due to Only Six Fitted at Sale.
August 30, 2017 Case Laws Central Excise AT

Miniature cars with gold plating classified under Chapter 71, not Chapter 95, due to minor gold content.
August 30, 2017 Case Laws Central Excise AT

Exported Goods Rejected by Buyer Not Subject to Duty; No Obligation to Retrieve or Destroy under Law.
August 29, 2017 Case Laws Income Tax HC

High Court Rules MOU with Airport Authority Qualifies as Agreement under Sec 80-IA(4) for Tax Deductions.
August 29, 2017 Case Laws Income Tax AT

No Transfer, No Tax: Developer and Co-Owners Face No Capital Gain Tax Due to Lack of Property Possession.
August 29, 2017 Case Laws Income Tax AT

Court Upholds Deemed Dividends Addition for Land Sale Advances u/s 2(22)(e) of Income Tax Act.
August 29, 2017 Case Laws Income Tax AT

Stamp Duty Expenses in Demerger Deductible on Payment Basis u/s 43B, Overrides Other Income Tax Provisions.
August 29, 2017 Case Laws Income Tax AT

Tax Collected at Source Issue Remanded to Verify Ship-Breaking Scrap Sale u/s 206C with Form 27C Declaration.
August 29, 2017 Case Laws Income Tax AT

Section 69C Additions Upheld: Assessee Fails to Explain Unexplained Credit Card Expenses and Fund Sources.
August 29, 2017 Case Laws Service Tax AT

Appellant Bound by Declared Turnover Under VCES Scheme; Cannot Claim Inflation Now. Two Wrongs Don't Make a Right.
August 29, 2017 Case Laws Service Tax AT

Suo-Moto Adjustment of Excess Service Tax: No Monthly Requirement, 15-Day Intimation Lapse is Procedural, Not Substantial.
August 29, 2017 Case Laws Central Excise AT

EOU Granted Remission of Duty for Export Goods Damaged in Transit; Not Cleared in Domestic Tariff Area.
August 29, 2017 Case Laws Central Excise AT

Appellants not liable for differential duty on higher-priced depot sales; no provisional assessment conducted in relevant period.
August 29, 2017 Case Laws Central Excise AT

Appellant Liable for Differential Excise Duty on Motor Spirit Transfers from Korukkupet Terminal per Section 11D.
August 29, 2017 Case Laws VAT and Sales Tax SC

State Legislature Can Tax Goods in Unified Works Contracts Separately: Legal Authority Affirmed.

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