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Highlights / Annotations / Catch Notes For August of 2017

Home Highlights August August 2017 Year 2017

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Showing 101 to 150 of 491 Records

1 234 5 6 7........ 10

August 24, 2017 Case Laws Indian Laws

Whether there is any fundamental right of privacy under the Indian Constitution - Held Yes - An invasion of life or personal liberty must meet the three-fold requirement - SC
August 24, 2017 Case Laws Customs

100% EOU - Absolute Confiscation - import of restricted item - R-22 Gas - Import shall be governed by the valid license existing at the time of import of goods,......
August 24, 2017 Case Laws Companies Law

Trials of offences under the SEBI Act, consequent upon the 2014 Amendment Act, would stand jurisdictionally transferred for trial to a Special Court, irrespective of......
August 24, 2017 Case Laws Income Tax

Grant of depreciation to an entity seeking exemption u/s 11 - Explanatory Memorandum makes it applicable only w.e.f. A Y 2015-16 and application of the amendment......
August 24, 2017 Case Laws Income Tax

Accrual of income - subscription income received in advance - consultancy services and publishing of magazine - assessee is following mercantile system of accounting -......
August 24, 2017 Case Laws Income Tax

Expenditure incurred on obtaining a technical report - Power grade coal is the existing business of the assessee. This means improvement in the coal beneficiation......
August 24, 2017 Case Laws Income Tax

Addition towards Licence expenses - The invoice value was shown as its income and the amount paid to its AE was shown as Licence fee expenditure in its Annual accounts......
August 24, 2017 Case Laws Income Tax

P.E. in India - SIPL was an independent agent under Article 5(6)of the tax treaty between India and Holland, that the activities of the agent were carried out in its......
August 23, 2017 Case Laws Service Tax

Reverse charge mechanism - the appellant cannot be held as a service recipient since foreign broadcaster is engaged in up-linking signals to a satellite outside India......
August 23, 2017 Case Laws Service Tax

CENVAT credit - activity of trading - Rule 6 (3) of CCR, 2004 - The Revenue’s appeal will succeed to an extent of reversal of cenvat credit for normal period along with.....
August 23, 2017 Case Laws Customs

Anti-dumping duty - request for Sunset Review (SSR) turned down - there would be irretrievable injustice given the fact that on the expiry of the day, (i.e. tomorrow......
August 23, 2017 Case Laws Customs

Claim of Duty Drawback - Period of limitation - the shipping bill itself cannot be construed to be an application for drawback within the meaning of Rule 5(1) of the Rules of 1995 - HC
August 23, 2017 Case Laws VAT and Sales Tax

Concessional rate of tax - CST - Such goods, which were purchased for a particular type of end use, have been sold away to the registered dealer and hence, this......
August 23, 2017 Case Laws Income Tax

Addition u/s 69C - CIT(A) confined the addition to only 5% of the amount spent on purchases based on past record of profits - as the provision of Section 69C is not......
August 23, 2017 Case Laws Income Tax

Exemption u/s 10(26B) - The assessee which is financed and established by the Government for promoting the interest of the members of the scheduled tribes living in the.....
August 23, 2017 Case Laws Income Tax

Claim of deduction u/s 80IB - There is inextricable link between the manufacturing activity, payment of Central Excise Duty and its refund. - deduction allowed.
August 23, 2017 Case Laws Income Tax

The payments made by the assessee towards AMC for pest control did not involve any professional or technical services, but as definitely there was a contract of work,......
August 23, 2017 Case Laws Income Tax

TDS u/s. 194J - as ‘Web Hosting Charges’ can safely be construed as a facility which is provided to facilitate hosting of a website, therefore, the fee provided by the......
August 23, 2017 Case Laws Income Tax

Eligibility for claiming deduction u/s. 80P - fulfillment of principal objective of providing agricultural credits to members - a Primary Agricultural Credit Society......
August 22, 2017 Notifications GST

GST - Services provided in relation to admission or access to planetarium included within the category of Recreational, cultural and sporting services - See Sr. no.......
August 22, 2017 Notifications GST

GST - Rates of IGST reduced from 18% to 12% in case of Supply of Services by way of printing of newspapers, books (including Braille books), journals and periodicals,......
August 22, 2017 Notifications GST

GST - Job Work - The benefit of reduced rates of IGST @5% extended to Job work of Textile articles, Articles of apparel and clothing accessories including Ready Made......
August 22, 2017 Notifications GST

GST - IGST rates reduced on specified Composite supply of works contract from 18% to 12% - See Sr. 3 of the amended notification.
August 22, 2017 Notifications GST

GST - option given to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12% (6% CGST, 6% SGST) or not to avail ITC &......
August 22, 2017 Notifications GST

GST - electronic commerce operator (ECO) shall also be liable to pay gst for the services by way of house-keeping, such as plumbing, carpentering etc. where the turnover....
August 22, 2017 Notifications GST

GST - Reverse Charge Mechanism (RCM) in the case of GTA - Now RCM will be applicable where the GTA has not paid the IGST @12% (or CGST / SGST @6%) only - See notification as amended
August 22, 2017 Notifications GST

GST - A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as....
August 22, 2017 Notifications GST

GST - exemption modified relating to National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) - now the exemption shall be available to Pradhan Mantri Fasal....
August 22, 2017 Notifications GST

GST - exemption modified relating to Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme - now it shall be available to......
August 22, 2017 Notifications GST

GST - Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System....
August 22, 2017 Notifications GST

GST - Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against......
August 22, 2017 Notifications GST

GST - services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under....
August 22, 2017 Act Rules Money Laundering

Definitions. - PMLA - (MAINTENANCE OF RECORDS) RULES, 2005 - Meaning of "small account" amended to exclude certain deposited.
August 22, 2017 Notifications Money Laundering

Prevention of Money-laundering (Maintenance of Records) Third Amendment Rules, 2017 - the definition of "small account" shall not be considered while making deposits......
August 22, 2017 Notifications DGFT

Import policy of Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek - Import policy of Urad / Moong dal under EXIM Codes: 071331 00 is revised......
August 22, 2017 Notifications GST

Date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 - See the notification as amended
August 22, 2017 Notifications GST - States

Gujarat Government did not insert the New Rule 44A in the GGST Rules, 2017 in contrast with the inclusion of Rule 44A by the Central Govt. in CGST, Rules, 2017 and......
August 22, 2017 Case Laws Service Tax

Classification of services - non-profit organization mainly engaged in promotion of art and culture - Mandap Keeper Service or renting of immovable service - The usage......
August 22, 2017 Case Laws Service Tax

Valuation - includibility - transaction fee/turn-over charges - collection of transaction charges should form part of the gross value under Section 67 ibid for the......
August 22, 2017 Case Laws Central Excise

Benefit of exemption - contract of construction of pipeline - whether the department's view that in the assessee's contract there is no element of 'water treatment......
August 22, 2017 Case Laws Central Excise

Unjust enrichment - refund claim - Section 4A of the Central Excise Act - whether the doctrine of unjust enrichment is attracted where the appellants have cleared the......
August 22, 2017 Case Laws Central Excise

CENVAT credit - availing credit on the mixer-grinder assembly - the appellants have unpacked the same and fixed power cord and wiring harness in order to complete the......
August 22, 2017 Case Laws Customs

Valuation of imported goods - it is very clear that the imported goods were used monitors of different brands in assorted screen sizes and the department had to resort......
August 22, 2017 Case Laws VAT and Sales Tax

Jurisdiction - the orders of default assessment of tax, interest and penalty issued by the VATO (Audit) were validly issued and were within his powers and jurisdiction......
August 22, 2017 Case Laws VAT and Sales Tax

Determination of intra-sale or inter-state sale - When those material documents are evidently showing the Inter State sale, the first respondent, that too being a Check.....
August 22, 2017 Case Laws Income Tax

Rent and maintenance charges - treatment as income - whether the amount received in trust for a specific performance and, therefore, should not be treated as an income......
August 22, 2017 Case Laws Income Tax

Disallowance of business expenditure - Interest income - The principal source of recurring income of the assessee is from the members - it was absolutely necessary for......
August 22, 2017 Case Laws Income Tax

Direct Tax Dispute Resolution Scheme, 2016 - scope of the term "tax arrear" - The term “has a bearing” is much wider and must be understood in its plain grammatical......
August 22, 2017 Case Laws Income Tax

Bogus purchases - based on of list of hawala operators published by Maharashtra Sales-tax Department relied upon - addition u/s 69C - a reasonable net profit of 12.5% on....
August 22, 2017 Case Laws Income Tax

Assessment of Business loss in Share trading as capital gains - set off of Brought forward business losses - assessee is engaged in the business of share trading and......

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