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Highlights / Annotations / Catch Notes For September of 2017

Home Highlights September September 2017 Year 2017

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Showing 151 to 200 of 309 Records

September 15, 2017 Case Laws Income Tax

Interest on refund u/s 244A(1)(b) of the Act on self assessment tax is to be paid from the date of payment of self assessment tax till the date of grant of refund.
September 15, 2017 Case Laws Service Tax

Classification of services - “Merger and Acquisition” is highly technical and a restrictive term and cannot be related to the managing of the affairs of the organisation....
September 15, 2017 Case Laws Service Tax

Classification of services - running website through which the interested steel manufacturer/trader are making trade - it merits classification as e-commerce service and....
September 15, 2017 Case Laws Service Tax

Sub-contract - services utilized fully in SEZ - admittedly the work order has been issued by Deputy Commissioner, SEZ. Hence it amounts to providing and consuming......
September 15, 2017 Case Laws Central Excise

Classification of various spice powder and mixed spices which are commonly called as Masalas - the goods are rightly classifiable under chapter heading 0904 to 0910 and.....
September 15, 2017 Case Laws Central Excise

Manufacture - Grinding & Mixing of Glass Frit - Dilution & Mixing of Prepared Inorganic Pigments - - Pigments were mixed with the Silica Powder and therefore, mixing of.....
September 14, 2017 Circulars Companies Law

Obligation to comply with the Indian Accounting Standards (Ind AS) and Rule 4 of Companies (Indian Accounting Standards) Rules, 2015- Payment Banks, Small Finance Banks.....
September 14, 2017 Circulars Customs

100% EOU - The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would be without payment of custom duty.
September 14, 2017 Notifications Customs

Goods imported for organising FIFA under 17, world cup, 2017, exempted from payment of Customs duty and IGST (CVD)
September 14, 2017 Case Laws Income Tax

Reopening assessment - validity of notice - - The Tribunal went into minutest details of the reasons recorded by the Assessing Officer and relied on the material which......
September 14, 2017 Case Laws Income Tax

Tax amnesty schemes - Whether the appeal before CIT(A) would be terms as pending where the higher appellate authority set aside the order and restore the same before......
September 14, 2017 Case Laws Income Tax

ITAT was not justified in holding that interest income earned on Fixed Deposit Receipt should be allowed to be reduced from the cost of project instead of tax as an......
September 14, 2017 Case Laws Income Tax

If the unaccounted expenditure so incurred was from the 'on money' received by the assessee, then, the question of making any addition under Section 69C does not arise......
September 14, 2017 Case Laws Income Tax

Depreciation on boiler leased by the assessee - AO termed this as a colourable device to avoid tax - ITAT allowed claim - If it was not a bona fide business transaction,....
September 14, 2017 Case Laws Income Tax

Disallowing compensation amount paid to the land owner - the applicability of provisions of section 37(1) cannot be excluded merely on account of the fact that the......
September 14, 2017 Case Laws Service Tax

Valuation - includibility - Passenger Service Fee (PFS) and Airport Tax are not includable in the assessable value of the services provided by them
September 14, 2017 Case Laws Service Tax

Liability of tax - freight / GTA - As the appellants were not required to issue consignment note as per Rule 4(B) of the STR, 1994, they are not liable to pay service tax
September 14, 2017 Case Laws Service Tax

Works Contract Service - In cases where VAT has been paid on the full value of the contract, there is no value attributable to service and consequentially no service tax is payable.
September 14, 2017 Case Laws Service Tax

Business Auxiliary Services - They have purchased the space in bulk and paid to airlines if the space is vacant, and have also suffered the loss. When the assessee are......
September 14, 2017 Case Laws Service Tax

Franchisee Service - the amount received from MTIL, which is for the permission granted to MTIL to print and deliver in-flight magazine “Swagat” to the appellant - the......
September 14, 2017 Case Laws Service Tax

Refund claim - export of services - The Government has provided certain concession when the services were exported out of country. Such concession is subjected to......
September 14, 2017 Case Laws Central Excise

Refund claim - unjust enrichment - If the burden of Excise Duty is passed on to the others, it gets reflected in the Bills and invoices. That is a positive evidence.......
September 14, 2017 Case Laws Central Excise

Cenvat Credit of duty, if any paid on the intermediate products by the job-workers, cannot be denied to the principal manufactures
September 14, 2017 Case Laws Customs

If the DRI authorities have not intercepted the goods prior to export, the fraudulent drawback amounts would have been received - The penalties imposed u/s 114 as well......
September 14, 2017 Case Laws Customs

Revocation of CHA license - forfeiture of security deposit - time limitation - Where a power is given to do a certain thing in a certain way, the thing must be done in......
September 14, 2017 Case Laws VAT and Sales Tax

Valuation - subsidy - includibility - even in spite of the incorporation of Explanation VII to Section 2(Iii) of the KVAT Act, the legal position that subsidy received......
September 14, 2017 Case Laws VAT and Sales Tax

Insecticide - classification of goods - UPVAT - what is excluded from Entry 20 is not all kinds of products used as Mosquito repellent/destroyer but only a particular......
September 13, 2017 Notifications Income Tax

TDS on interest on deposits made under the Capital Gains Accounts Scheme, 1988 where the depositor has deceased - CBDT Specified the manner for deduction of TDS in such cases
September 13, 2017 Notifications Customs

Anti-dumping duty imposed on imports of "Ammonium Nitrate" originating in exported from Russia, Indonesia, Georgia and Iran - Notification
September 13, 2017 Case Laws Income Tax

Additions u/s 68 and 69 - The assessee cannot call upon its investors to disclose all such business transactions thay carried on in the immediate past and as to how much....
September 13, 2017 Case Laws Income Tax

Levy of penalty - even voluntary surrender of income will not always necessarily rescue the assessee from the penalty provisions which are in the nature of remedy for......
September 13, 2017 Case Laws Income Tax

Short deduction of TDS - demand u/s 201(1) and interest chargeable u/s 201(1A) - CIT (A) expressed his inability to accord any relief, beyond the relief accorded in the.....
September 13, 2017 Case Laws Income Tax

Interest liability was raised on the assessee by the credit card company which was settled by the assessee in the instant year and, therefore, the interest liability in.....
September 13, 2017 Case Laws Service Tax

Export of services - place of supply - The position becomes learer in the post July 2012 period during which the POPS Rules 2012 apply. - Provision of telecommunication.....
September 13, 2017 Case Laws Service Tax

Reversal of CENVAT credit - Rule 6 - providing taxable and exempted services - the asssessee cannot choose to maintain separate account in respect of common input......
September 13, 2017 Case Laws Service Tax

Refund of unutilised CENVAT credit - denial on the ground that the appellant has not submitted the Softex and the services are not exported by them - there is no......
September 13, 2017 Case Laws Central Excise

100% EOU - Deemed export - sale in DTA against foreign exchange would be covered under para. 9.10(b) and would count against Net Foreign Exchange Target required under the policy- HC
September 13, 2017 Case Laws Central Excise

CENVAT credit - credit availed as per SION norms in respect of export made - Cenvat Credit Rules permits availment of credit only in specific circumstances. It is not......
September 13, 2017 Case Laws Customs

Jurisdiction of Customs Department - recovery of the money, may be un-accounted money, primarily, is the subject matter of Income Tax Department and certainly, not of......
September 13, 2017 Case Laws VAT and Sales Tax

Lifting of Corporate veil - the conclusion arrived at by the respondent to state that the petitioner was incorporated only for the purpose of avoiding additional sales......
September 12, 2017 Notifications GST

Compensation cess on various motor vehicles - Amendment Notification
September 12, 2017 News Indian Laws

Direct Tax Collections up-to August, 2017 in the current Financial Year 2017-18 show Growth of 17.5%
September 12, 2017 Case Laws Income Tax

Power to the CBDT - Instructions to subordinate authorities u/s 119 - amendment to the Rule 68B - legislative provisions cannot be amended by CBDT in exercise of its power u/s 119 - SC
September 12, 2017 Case Laws Income Tax

Selection of case of scrutiny assessment u/s 143(3) - failure to record any reasons - The Circular does not require recording reasons for giving approval - Circular......
September 12, 2017 Case Laws Income Tax

TDS - activity / job of Municipal Solid Waste Management - the assessee is acting only at the behest of the State Government and accordingly could be safely concluded......
September 12, 2017 Case Laws Income Tax

On failure of assessee to discharge onus of proving that expenditure was incurred for the purpose of business, it amounts to application of income voluntarily towards......
September 12, 2017 Case Laws Income Tax

TDS on the bank guarantee commission - section 194H is not applicable to the payments made to bank since it is not in the nature of “commission”, as it is understood in.....
September 12, 2017 Case Laws Income Tax

Withdrawing the approval granted u/s 10(23c)(VI) - investment in the non-specified assets - assessee urged that withdrawal of exemption is very harsh step as the......
September 12, 2017 Case Laws Income Tax

Deduction u/s 80IB - denial of claim on account of genuine delay due to error on the website for filing of the return of income - As assessee has filed screen shot of......
September 12, 2017 Case Laws Service Tax

Valuation - includibility - marketing margin - any services or activity prior to actual sale of gas has no two persons identifiable as service provider and service......

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F: Stock damaged in recent floods

F: GST on Solar Plant

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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

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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...