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Highlights / Annotations / Catch Notes For August of 2017

Home Highlights August August 2017 Year 2017

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Showing 201 to 250 of 491 Records

1 2 3 456 7 8 9........ 10

August 18, 2017 Case Laws Income Tax

Withdrawal of Waiver of interest u/s 234A & 234B - order by settlement commission - Rudimentary legal principle is that subsequent development of law cannot be a ground.....
August 18, 2017 Case Laws Income Tax

Cash payments - violation u/s 40A(3) - where the payment is made to the agent of the payer, Rule 6DD comes to the rescue and not otherwise. The truck drivers are not the....
August 18, 2017 Notifications Customs

Making E-payment of Customs duty mandatory where duty of customs is ten thousands or more and where importers registered under Authorised Economic Operator Programme w.e.f. 1.9.2017
August 18, 2017 Notifications GST

Due date of furnishing Form GSTR-3B extended for the Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of.....
August 18, 2017 Forms GST

Government departments applying for registration as suppliers may not furnish Bank Account details - Form GST REG-01 amended
August 18, 2017 Act Rules GST

Member of the Authority for Advance Ruling shall not be below the rank of Joint Commissioner - See Rule 103 as amended.
August 18, 2017 Act Rules GST

Electronic Cash Ledger - payment of GST towards supplying online information and database access or retrieval services (OIDAR) from a place outside India to a......
August 18, 2017 Act Rules GST

Electronic Cash Ledger - Challan Generated for payment of GST in Form GST PMT-06 shall be valid for 15 days. - See Rule 87(2) as amended
August 18, 2017 Act Rules GST

Commissioner empowered to specified the conditions for submitting Form GSTR-3B where dues date of submitting GSTR-1 and GSTR-2 has been extended. - See Rule 61(5) as amended.
August 18, 2017 Act Rules GST

ITC of CVD paid on stock of imported Gold dore bar before 1.7.2017 restricted to one-sixth of such credit - see New Rule 44A
August 18, 2017 Act Rules GST

Manner of claiming credit in special circumstances - Sub-Rule 1(b) of Rule 40 substituted regarding due date of filing of details in Form GST ITC-01 - See amended Rule 40
August 18, 2017 Act Rules GST

Assignment of Unique Identity Number (UIN) to certain special entities - Power of Proper officer to assign extended - See the amended Rule 17
August 18, 2017 Act Rules GST

Due date for filing of Stock statement in FORM GST CMP-03 extended from 60 days to 90 days in case of a person opting for Composition scheme in GST. - See the amended Rule 3.
August 18, 2017 Forms GST

FORM GST REG-13 - Application/ Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others - Goods and Services Tax - As amended
August 18, 2017 Case Laws Income Tax

TDS u/s 194C - addition u/s 40(a)(ia) - purchase from various manufacturers who in turn manufacture the same as per the specifications provided by the assessee - not in.....
August 17, 2017 Customs

Rate of Duty Drawback (AIR) on Articles of jewellery made of gold, Articles of jewellery made of silver and Articles made of silver falling under Chapter 71 reduced.
August 17, 2017 Case Laws Service Tax

Business Auxiliary Services (BAS) - Export of services or not - Overriding commission and incentives - the amount payable as ORC was deducted by the appellant from the......
August 17, 2017 Case Laws Service Tax

Event Management Service - pure agent service - The input service and expenses are necessary for providing the service, therefore the same cannot be claimed as reimbursement.
August 17, 2017 Case Laws Service Tax

Sale of space of time or advertisement service - advertisement on Bus Shelter - the appellant are involved in sale of space for advertisement and are liable to tax
August 17, 2017 Case Laws Central Excise

CENVAT credit - the service tax paid on servicing of the car as well as for housekeeping service fall in the definition of 'input service' as it is in relation to the......
August 17, 2017 Case Laws Income Tax

Settlement Commission is authorized to levy interest u/s 234B on additional amount of assessed tax u/s 245D over declared income u/s 245C - HC
August 17, 2017 Case Laws Income Tax

Taxation in the hands of power of attorney - Even if it is assumed that the assessee has received money and not handed over the same to the land owner such receipt is a.....
August 17, 2017 Circulars GST

C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime
August 17, 2017 Notifications Customs

Exemption / Concessional rate of customs duty / IGST in respect of temporary import of goods (on lease) to be re-exported subject to specified condition - Only specified....
August 17, 2017 Notifications Central Excise

Government allowed export benefit to Bhutan in Indian Currency under Central Excise Law.
August 17, 2017 Case Laws Income Tax

The entire profit/loss arising to the assessee on sale of shares has been finally taxed in the hands of the assessee under the head “ capital gains” and consequently in.....
August 16, 2017 Circulars Customs

Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962 - reg. - Circular
August 16, 2017 Circulars GST - States

Issues related to Bond/Letter of Undertaking (LUT) for Export payment of Integrated Goods & Service Tax (IGST) - Delhi Govt prescribes procedure and manner for......
August 16, 2017 Circulars GST

Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply - Circular
August 16, 2017 Circulars GST

List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates - Circular
August 16, 2017 Act Rules DGFT

DUTY EXEMPTION / REMISSION SCHEMES - Export of gold jewellery, including partly processed jewellery, whether plain or studded, and articles, containing gold above 22......
August 16, 2017 Act Rules DGFT

EOU / EHTP / STP / BTP - Export of gold jewellery, including partly processed jewellery, whether plain or studded, and articles, containing gold above 22 carats shall......
August 16, 2017 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg - Notification
August 16, 2017 Case Laws Service Tax

Refund of service tax - rejection on the ground of time limitation and unjust enrichment - The Circular is only clarificatory in nature. As such, there is no question of....
August 16, 2017 Case Laws Service Tax

Cenvat Credit - input services - As per the definition of input service at the relevant time, the service of setting up/ modernisation, renovation of the factory......
August 16, 2017 Case Laws Income Tax

Benefit of Section 80P - income of co-operative societies under Section 80P - providing credit facilities / financial business - its operation was not confined to its......
August 16, 2017 Case Laws Income Tax

The activity of the petitioner in supplying the audio of the back ground sound to the film already shot by the customers, amounts to manufacture within the meaning of Section 80-IB - HC
August 16, 2017 Case Laws Income Tax

Revision u/s 263 - adherence to time limit prescribed by the provisions - limitation period - the issue was under revision was not part of assessment u/s 143(3) which......
August 16, 2017 Case Laws Income Tax

Power of AO to withdraw the interest granted u/s 244 by way of rectification of mistake u/s 154 - Interest u/s. 244 could not be withdrawn in absence of clear cut......
August 16, 2017 Case Laws Income Tax

If the object of the legislature is to tax the capital gains arising on transfer of a capital acquired under a gift or will by including the period for which the said......
August 16, 2017 Case Laws Income Tax

Validity of revised return u/s 139(5) - return was revised after issuance of intimation u/s 143(1) - claim of benefit of excess set off of losses and carry forward of......
August 16, 2017 Case Laws Companies Law

Compounding of offence - in view of section 441(1) of the Companies Act, 2013, this Tribunal has got power to compound the violation of Section 177(1) of the Act, only......
August 14, 2017 Notifications Customs

The government hiked the import duty on crude palm oil from 7.5% to 15%, and on refined from 15% to 25% - The import duties on other crude edible oils like soya and......
August 14, 2017 Case Laws Customs

Classification - pellet mill and spare parts for shrimp feed machinery - whether part of pellet mill and spare parts of shrimp feed machinery can be classified under CTH....
August 14, 2017 Case Laws Customs

Mutilation of Imported goods - No enquiries have been made overseas to find out the composition of the material. In that circumstances, the report of the chartered......
August 14, 2017 Case Laws Customs

Valuation - the alleged import and further onward attempt to re-export to Russia by manipulating/ fabricating the import documents and the value is very much in......
August 14, 2017 Case Laws Customs

Import of old and used pipes with plastic material i.e. thermally insulated with polyurethane form - The plastic material is hazardous waste is based only on assumption.....
August 12, 2017 Case Laws Central Excise

Classification under Chapter Subheading No.8701.90 or under Chapter 8704.20 of Central Excise Tariff Act, 1985? - allegation that, the motor vehicles is used for......
August 12, 2017 Case Laws Companies Law

Suspected to be the shell companies - investigation in respect of 331 companies by SEBI - the impugned communication issued by SEBI on the basis that the appellants (two....
August 12, 2017 Case Laws Income Tax

Seizure of the cash by the police authorities - failure of the Income Tax department exercise requisition powers u/s 132A - When no such requisition was made, the police....

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

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