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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 4251 to 4300 of 6917 Records

1 ....82 83 84 858687 88 89 90........ 139

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AO to withdraw the interest granted u/s 244 by way of rectification of mistake u/s 154 - Interest u/s. 244 could not be withdrawn in absence of clear cut......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....
August 12, 2017 Case Laws Income Tax

Tax Recovery proceedings - priority over other dues / secured creditors - the Revenue cannot prevent the petitioner-bank as a secured creditor from realizing its unpaid.....
August 12, 2017 Case Laws Income Tax

Validity of intimation / adjustment u/s 143(1) - Exemption u/s 11A denied - Registration no. u/s 12AA was not mentioned in the ITR - Since the adjustment made by the AO.....
August 12, 2017 Case Laws Income Tax

Deduction u/s 54F - satisfaction of relevant conditions - owning more than one house - another house was under construction and it cannot be said as another residential.....
August 12, 2017 Case Laws Income Tax

TPA - CIT-(A) was not empowered to restore the issue to the file of the TPO for deciding afresh. He should have called for a remand report from the TPO and should have......
August 12, 2017 Case Laws Income Tax

Accrual of income - Deferred Bank Guarantee Commission - he commission income arising from the guarantee given on behalf of the customer has been recognized by the......
August 12, 2017 Case Laws Income Tax

Rejecting of claim of loss - ad-hoc estimation of income - AO is allowed to make additions for want of evidences and the same should be fair and reasonable. - AO should.....
August 12, 2017 Case Laws Income Tax

Revision u/s 263 - unexplained investments - non-initiation of penalty u/s u/s 271(1)(c) of the Act render the order erroneous and prejudicial to the interest of the......
August 12, 2017 Case Laws Income Tax

Claim of exemption u/s.10(1) - agricultural nature of the income earned out of the sale of the flowering plants developed out of imported mother plants in Tissue Culture....
August 11, 2017 Case Laws Service Tax

Maintenance and repair service - repair, alteration, renovation or restoration or similar service in relation to commercial buildings and civil structures - the......
August 11, 2017 Notes Income Tax

ICDS would apply to the taxpayers whose income is taxed under presumptive tax schemes (i.e. u/s 44AD, 44ADA, 44AE, 4BB, 44BBA, 44BBB) for limited purpose of determination of turnover
August 11, 2017 Notes Income Tax

ICDS - If the assessee is following mercantile system of accounting for his manufacturing business and cash system of accounting for his commission agency business, then....
August 11, 2017 Case Laws Customs

Reimbursement of Central Sales Tax (CST) - goods purchased from EOU - Irrespective of the location of the Manufacturing Units selling such products to the petitioner in.....
August 11, 2017 Case Laws Customs

Refund claim - Cess - unjust enrichment - The amount realized from the foreign buyer was only FOB value - the refund of cess is not hit by unjust enrichment
August 11, 2017 Case Laws Customs

Confiscation of goods - shipping bills were not entered in export goods arrival register maintained at CFS, STT, ICD, Dadri - drawback claim - goods were exported and......
August 11, 2017 Case Laws Companies Law

Membership of the private company exceeded 50 or not - joint share holdings - exclusion of employee quota - The submission that such employee quota share does not remain....
August 11, 2017 Case Laws Companies Law

Membership of the private company exceeded 50 or not - Deemed public company - The number of members of the compnay has not exceeded 50 by virtue of transfer of shares......
August 11, 2017 Case Laws Income Tax

MAT computation - Provision for bad and doubtful debts - If, at the end of the year showing the loans and advances on the asset aside of the balance sheet as net of the.....
August 11, 2017 Case Laws Income Tax

Addition u/s 68 - peak credit theory - accommodation entry provider - ITAT went merely on the basis of accountancy, overlooking the settled legal position that peak......
August 11, 2017 Case Laws Income Tax

Penalty u/s. 271D - contravention of provision of Section 269SS - reasonable cause for not accepting loans by way of account payee cheque or demand draft - These loans......
August 11, 2017 Case Laws Income Tax

Exemption u/s 10(1) - agricultural income - proof of agricultural operations - business of plant floriculture / tissue culture - exemption allowed.
August 11, 2017 Case Laws Income Tax

Compensation paid by the assessee to the family members of deceased divers was in course of the assessee business, and the assessee had rightly considered the business......
August 11, 2017 Case Laws Income Tax

TDS u/s 194H - SIM cards and recharge coupons were sold in cash. The customers and shopkeepers were offered discount on the face value of the SIM cards. Apropos the......
August 10, 2017 Notifications Customs

Anti-dumping duty on "Opal Glassware", originating in or exported from China PR and UAE imposed
August 10, 2017 Circulars Customs

Continuation of pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile......
August 10, 2017 Circulars GST - States

Levy of VAT or GST on Supply of goods / works contract - where work was started before 1.7.2017 or contract was entered into prior to 1.7.2017 - Time of supply - A Clarification
August 10, 2017 Notes GST

Switching between the composition scheme and normal scheme of payment of tax - When opted for the Composition scheme, ITC on Capital Goods need to be reversed upto 5......
August 10, 2017 Notes GST

Switching from normal payment of tax composition scheme - Whether the assessee is liable to reverse Input Tax Credit (ITC) on inputs or capital goods held in stock? How.....
August 10, 2017 Notes GST

Switching from composition scheme to normal scheme of payment of tax - Whether the assessee is eligible to avail Input Tax Credit (ITC) on inputs or capital goods held in stock?
August 10, 2017 Case Laws Service Tax

Refund - Since the payment of service tax during the said period was not under protest, the Appellant was unable to take advantage of the second proviso under Section......
August 10, 2017 Case Laws Companies Law

Articles are internal regulations of a Company. It is a subordinate document to the Memorandum of Association. If companies were unable to alter their memorandum or......
August 10, 2017 Case Laws Income Tax

Revision u/s 264 - petitioner and his grandmother are co-owners of property sold - joint ownership - seeking the petitioner's income in respect of the transaction......

1 ....82 83 84 858687 88 89 90........ 139

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

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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

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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