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Highlights / Annotations / Catch Notes For August

Home Highlights August

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Showing 4301 to 4350 of 6917 Records

1 ....83 84 85 868788 89 90 91........ 139

August 10, 2017 Case Laws Income Tax

Provisional attachment of bank account u/s 281B - search and seizure activity - even after expiry of period in excess of seven months, department did not take any action....
August 10, 2017 Case Laws Income Tax

Addition towards deemed dividend u/s 2(22)(e) - payment made to assessee company - the deemed dividend is taxable in the hands of the registered share holder but not in.....
August 10, 2017 Case Laws Income Tax

Applicability of Article 8 vis-a-vis Article 24 of DTAA - DTAA between India and Singapore - shipping income - Article 24 only envisages territorial and jurisdictional......
August 9, 2017 Case Laws Service Tax

CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through.....
August 9, 2017 Case Laws Central Excise

CENVAT credit - appellants are drawing water from various dams in the vicinity of factory and pipelines have been laid from the tanks to the mines - denial of credit on.....
August 9, 2017 Case Laws Customs

Re-export of prohibited goods - The consignment having contained `prohibited goods', which were confiscated in terms of Section 111 (d) of the CA, the Petitioner is not.....
August 9, 2017 Case Laws Customs

The “removal” and “clearance” cannot be equated to clear the goods for home consumption under Section 47 of the Customs Act. The permissions to clear the goods would not....
August 9, 2017 Case Laws Income Tax

Agricultural income or not - turnkey contract of plantation - to create and develop plantations, rock gardens etc. for companies/institutions - The consideration......
August 9, 2017 Case Laws Income Tax

Eligibility to registration to the Assessee u/s 12AA and u/s 80G - The mere fact that the Assessee had received service charges from the various organizations for......
August 9, 2017 Case Laws Income Tax

Accrual of interest income on FD's - compensation and interest was not final, but pending the decision of the High Court - it is an accepted position that the right to......
August 9, 2017 Case Laws Income Tax

Royalty - exchange gain - Income attributable to royalty and interest remitted from Malaysia after retaining in Malaysia for sometime - income is taxable in India - HC
August 9, 2017 Case Laws Income Tax

Grant of exemption under section 10(23C)(vi) - date of grant of registration - The registration will take effect from the date of application - HC
August 9, 2017 Case Laws Income Tax

Levy of penalty u/s 271FA - failure of the appellant in furnishing AIR in time - appellant had not established any reasonable cause for not filing AIR within time -......
August 9, 2017 Case Laws Income Tax

Deduction u/s. 80-IA(4)(ii) - telecommunication services - infrastructure facilities - A wholesale purchaser of bandwidth cannot be equated with an undertaking providing....
August 9, 2017 Case Laws Income Tax

Eligibility to exemption u/s 10B - whether duty draw back / export incentive is eligible for deduction / exemption - Held Yes
August 8, 2017 Circulars GST - States

Guidelines/ Instructions for detention/ lnspection report u/s 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017.
August 8, 2017 Notifications GST

Govt extends time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August - Notification
August 8, 2017 Notifications GST

Govt extends time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August - Notification
August 8, 2017 Notifications GST

Govt extends time period for filing of details in FORM GSTR-3 for months of July and August - Notification
August 8, 2017 Notifications GST

Date for filing of GSTR-3B for month of July is 20.8.17 and for the month of August is 20.9.2017
August 8, 2017 Circulars DGFT

Amendment in Appendix - 2E of Foreign Trade Policy, 2015-2020 - reg. - Public Notice
August 8, 2017 Notifications DGFT

Amendment in import policy of Pigeon Peas (Cajanus Cajan)/Toor Dal under Chapter 7 of the ITC (HS)2017, Schedule- I (Import Policy) - Notification
August 8, 2017 Case Laws Customs

Benefit of Concessional rate of duty - Import of non-alloy steel wire rods (prime) - The fact that rust was present on the goods cannot be a reason to hold that the......
August 8, 2017 Case Laws Income Tax

TPA - valid comparable - the accounting period of the comparable company should be the same with that of the assessee-company.
August 8, 2017 Case Laws Income Tax

TPA - RPT filter of 0% - where neither the TPO nor the assessee has made out a case of exceptional difficulty in searching the comparable companies then the normal......
August 8, 2017 Case Laws Income Tax

Eligibility for deduction u/s. 80IB - The Revenue authorities were not justified in rejecting the said return without following the procedure prescribed u/s.139(9) by......
August 8, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of depreciation @100% instead of 15% - Temporary Wooden structures like interiors, glow signs etc. being Furniture & Fixture - Levy of penalty confirmed.
August 8, 2017 Case Laws Income Tax

Revision u/s 263 - inadequate or no inquiry by AO - If there is some inquiry by the Assessing Officer in the original proceedings, even if inadequate, that cannot clothe....
August 8, 2017 Case Laws Income Tax

Assessment of the bank interest - Interest on fixed deposits in providing bank Guarantee under EPCG scheme is in the nature of capital receipt and to be set off against project cost.
August 7, 2017 Case Laws Income Tax

Penalty levied on the assessee/Trust under Section 273(2)(a) and under Section 140A(3) - filing NIL estimate of advance tax and nonpayment of the self assessment tax -......
August 7, 2017 Case Laws Income Tax

TDS U/S 194J - payment for providing SMS services as well as technical support services - There is no technical or professional services - No TDS liability - HC
August 7, 2017 Case Laws Income Tax

Deduction u/s 80IB(9) - eligible undertaking - Tribunal cannot be faulted for deciding not to proceed further with the bunch of appeals till the Supreme Court finally......
August 7, 2017 Case Laws Income Tax

Imposition of penalty u/s 271D and 271E - acceptance and repayment of loans in cash - The creditors from whom the cash was received and repaid were held to be genuine......
August 7, 2017 Case Laws Income Tax

Exemption u/s 54B denied - capital gain from sale of agriculture land - investment in the new land made in the name of wife of the assessee - the new asset has to be in.....
August 7, 2017 Case Laws Income Tax

Levy of penalty u/s 221 - reasonable cause for non compliance - the assessee had shown good and sufficient reasons for not deducting tax at source (TDS) within the......
August 7, 2017 Case Laws Income Tax

When the transactions are multiple and inter-related then if a particular transaction out of the composite transactions cannot be tested under CUP then it is not proper.....
August 7, 2017 Case Laws Income Tax

TPA - Comparability - the segmental results taken by the TPO of this company have been influenced by the mergers and acquisitions taking place during the year, thereby......
August 7, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance of liasoning commission - satisfaction regarding concealment of income - Merely because the commission expenses have been disallowed....
August 6, 2017 News GST

Changes in GST - Works contract services provided to Government, local authority or governmental authority and in respect of post-harvest storage infrastructure for......
August 6, 2017 News GST

Changes in GST - Job work services in respect of the textiles and textile products (including MMF yarn, garments, made-ups, etc. falling in Chapters 50 to 63) - Rate of.....
August 6, 2017 News GST

Changes in GST - Services by way of printing of newspapers, books (including Braille books), journals and periodicals where only content is supplied by the publisher and....
August 6, 2017 News GST

Changes in GST - Services by way of printing of newspapers, books (including Braille books), journals and periodicals using physical inputs owned by others (including an....
August 6, 2017 News GST

Changes in GST - Margin/commission payable to Fair Price Shop Dealers by Central/ State Governments - GST rate reduced from 18% with full ITC to Nil
August 6, 2017 News GST

Changes in GST - Admission to planetarium - GST rates reduced from 28% with full ITC to 18% with full ITC
August 6, 2017 News GST

Changes in GST - Rent-a-cab service - Allowed option of 12% GST with full ITC. - 5% GST with no ITC will also continue
August 6, 2017 News GST

Changes in GST - Goods Transport Agency Service (GTA) - Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue - However,......
August 6, 2017 News GST

Changes in GST - In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay.....
August 6, 2017 News GST

Changes in GST - Partnership firm or a firm includes LLP ( Limited liability Partnership) for the purposes of levy (including exemption therefrom) of GST on legal services.
August 6, 2017 News GST

Changes in GST - To clarify that legal services (including representational services) provided by an individual advocate or a senior advocate or a firm of advocates......
August 6, 2017 News GST

Changes in GST - Goods required by FIFA and Services provided by and to FIFA and its subsidiaries in connection with FIFA U17 World Cup to be hosted in India in 2017......

1 ....83 84 85 868788 89 90 91........ 139

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

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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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