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Highlights / Annotations / Catch Notes For September of 2017

Home Highlights September September 2017 Year 2017

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Showing 1 to 50 of 309 Records

12 3 4 5........ 7

September 30, 2017 Case Laws Income Tax

Withdrawing approval u/s 80G - Cancellation of registration u/s 12AA - In a survey conducted, the Managing Trustee of the Assessee admitted that it gave cash and got......
September 30, 2017 Case Laws Income Tax

TPO is not justified in making adjustment of interest on account of alleged delay in recovering the outstanding toward receivables from the AE as per the provisions of section 92CA(3)
September 30, 2017 Case Laws Customs

Import of aluminium scrap Tense/Taint/Tabor/with FE 20% - The other waste and scrap under CTH 76020090 is restricted item and the appellant imported without any valid......
September 30, 2017 Case Laws Central Excise

Classification of by-product - char-dolachar - the application of Rule 3(b) of the rules and the reasoning of essential character of coal fines by the lower appellate......
September 30, 2017 Case Laws Central Excise

Contempt of Court by the officer - this Tribunal finds that Mr. R. A. Singh, the Assistant Commissioner has consciously circumvented and/or disobeyed the order of this......
September 30, 2017 GST

To facilitate exports under GST, it has been decided to allow exporters the facility of furnishing Letter of Undertaking in place of a bond - This facility of furnishing....
September 29, 2017 Customs

Rates of Duty Drawback From 1-10-2017 onwards - Export of Goods
September 29, 2017 Case Laws Central Excise

CENVAT credit - Press Mud is also a waste product similarly emerging during the manufacture of sugar, molasses, therefore the same ratio will also be applicable to press mud
September 29, 2017 Case Laws VAT and Sales Tax

The goods viz. “Blood Collection Monitors, Blood Storage Refrigerators and Deep Freezers, Platelet Agitators with incubators and Plasma Expressers (Electrical and......
September 28, 2017 Circulars Service Tax

Clarification regarding reflection of transitional credit arising out of payment of Service Tax on RCM basis after 30th June 2017 and by 5th/6th July 2017. - Circular
September 28, 2017 Case Laws Income Tax

The person who has received enhanced compensation and interest thereon even by an interim order passed by the Court would be assessed to tax for that enhanced compensation. - SC
September 28, 2017 Case Laws Income Tax

Addition on the basis of entry found in the "bahi" of third party - any entry found on loose papers in the premises of the third party without any corroborative......
September 28, 2017 Case Laws Customs

Classification - Titanium Pipes and Fittings of various sizes and dimensions - They are only generic items - At the most, it can be brought within the ambit of......
September 28, 2017 Case Laws Service Tax

Jurisdiction - Appellant may well have taken registration for their Miryalaguda set up. However, it is not the case that they had taken centralized registration at......
September 28, 2017 Case Laws Central Excise

Refund - quantity discount given to their wholesale dealers as an incentive, by way of credit notes - the nature of quantity discount, albeit given post clearances, was.....
September 28, 2017 Case Laws Central Excise

Classification of goods - RBD Palm oil stearin when used as an industrial monocarboxolic fatty acid/acid oil, sold for industrial use, would then necessitate their......
September 28, 2017 Case Laws Central Excise

Classification - Fairplus Herbal Face cream - Fiar plus face lotion - they have been used for therapeutic and prophylactic purposes - the goods in question merit......
September 28, 2017 Case Laws Customs

Concessional rate of duty - import of bulk drugs - It is beyond doubt that bulk drugs are also drugs - Benefit of N/N. 21/2002-Cus allowed.
September 27, 2017 Case Laws Income Tax

Exemption u/s 11 - admission of the students - the exemption cannot be denied in toto to the assessee with regard to the voluntary donations received by the assessee.......
September 27, 2017 Case Laws Income Tax

Deemed dividend u/s. 2(22)(e) - The account appeared to be in the nature of current adjustment accommodation account where there is movement of funds in both ways on......
September 27, 2017 Case Laws Income Tax

Eligibility for exemption u/s. 11 - proof of charitable activities - the income of the assessee from other non-members of the institution are more and as such the......
September 27, 2017 Case Laws Customs

Absolute confiscation - even if the goods in question are considered as prohibited goods as defined under the Customs Act, the adjudicating authority may consider......
September 27, 2017 News GST

GST Revenue Figures - GST paid under different heads (upto 25th September, 2017) is ₹ 90,669 crore
September 27, 2017 Case Laws Service Tax

Refund of input services - export of goods - for the eligibility of refund, the nexus between inputs or input service and the final goods/services has to be loser. There....
September 26, 2017 Case Laws Income Tax

Reopening of assessment - independent application of mind by AO - Merely because the relevant material was brought to his notice by an AO of another assessee would not......
September 26, 2017 Case Laws Income Tax

There is nothing in section 264 which places any restriction on the Commissioner's revisional power to give relief to the assessee in a case where the assessee detects......
September 26, 2017 Case Laws Income Tax

Reopening of assessment - partnership firm having been dissolved - Since the TDS was deducted by the payee in the name of firm, AO has believed that firm is in existence....
September 26, 2017 Case Laws Income Tax

Disallowing bonus/commission paid to the directors of the company - so long as the bonus or commission is paid to the directors for services rendered and as part of......
September 26, 2017 Case Laws Income Tax

Levy of interest u/s 234B, 234D and 222 while passing order u/s 154/260A/143(3) - CIT is not correct in invoking the “doctrine of merger” since the subject matter was not in appeal.
September 26, 2017 Case Laws Customs

Valuation of imported goods - inner part of Mini-valve (zinc) - the sole basis of enhancement of value in this case is LME price of zinc, on which the importer was......
September 26, 2017 Notes GST

Levy of GST - Reverse Charge on Legal Services - Services provided by an individual advocate including a senior advocate or firm of advocates - Corrigendum notifications issued
September 26, 2017 Act Rules Customs

Valuation - inclusion of the cost of transport, loading, unloading and handling charges and the cost of insurance to the place of importation - Rule 10 of Customs......
September 26, 2017 Act Rules Customs

The term "place of importation" defined - Rule 2 of Customs Valuation (Determination of Price of imported Goods) Rules, 2007
September 26, 2017 Case Laws Service Tax

The pipelines constructed were for providing drinking water facilities to the people of the State through different Gram and Taluka Panchayats. Only a small portion of......
September 26, 2017 Case Laws Service Tax

Activities carried out by the appellant do not fall within the definition of original works - even though services have been rendered for railways, the benefit of......
September 26, 2017 Case Laws Central Excise

CENVAT credit - input services - the services of merger has no relation with the manufacture. The said service relates to corporate restructuring and is not specifically....
September 25, 2017 Notifications Income Tax

Procedure for filing Statement of income from a country or specified territory outside India and Foreign Tax Credit - Notification
September 25, 2017 Case Laws Income Tax

Petition u/s 119(2)(a) seeking waiver of interest u/s 234C - assessee-Company could not have contended that it could not anticipate the accrual of income u/s 115JB -......
September 25, 2017 Case Laws Income Tax

Can rejection of books of accounts u/s 145(3) be at the instance of the assessee? - There is nothing in the said provisions when empower the assessee to request the AO......
September 25, 2017 Case Laws Income Tax

TPA - recovery of expenses - it is pure reimbursement of expenses incurred and no service element is involved - AO/TPO is directed to treat the transaction to be at ALP.....
September 25, 2017 Case Laws Income Tax

Levy of penalty u/s 271BA - failure to furnish report in form No. 3CEB as required u/s 92E r/w rule 10E - Mere ignorance and bonafide belief that will not be considered.....
September 25, 2017 Case Laws Customs

Refund claim - amount paid under the first bill of entry - the filing of advance bill of entry with deposit of duty amount, did not materialize inasmuch as, on account......
September 25, 2017 Case Laws Service Tax

Challenge to the communication from the department regarding service tax liability - such Organizations cannot claim exemption or immunity from such payment of tax on......
September 25, 2017 Case Laws Service Tax

Intellectual property service - If an intangible property right was to refer to a right which is recognised by any country, then the legislature would not have used the.....
September 25, 2017 Case Laws Central Excise

Duty on Waste and scrap - N/N. 89/95-CE - Since in this case, the factory is producing both type of goods, the benefit of exemption is not available to the appellant.
September 25, 2017 Case Laws VAT and Sales Tax

Reversal of Input tax credit on exempted by-product - de-oiled cake fits into the definition of “goods” and this commodity is exempt from payment - it is the sale of......
September 25, 2017 Case Laws VAT and Sales Tax

Input tax credit (ITC) - Legislature has intended to give tax credit to some extent - However, how much tax credit is to be given and under what circumstances, is the......
September 25, 2017 Case Laws VAT and Sales Tax

Classification of goods - aloe vera juice - whether aloe vera juice is covered by the expression "processed or preserved vegetable"? - Held Yes - HC
September 24, 2017 Notifications GST

CGST exempt goods notified under section 11 (1) - Notification as amended
September 24, 2017 Notifications GST

Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended

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C: Implementation of automation in the Customs (Import of Goods at Conces...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

N: Exemption from specified income U/s 10(46) of IT Act 1961 – ‘National ...

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES

F: Merger of two GSTIN in the same State - Procedure to be followed