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Highlights / Annotations / Catch Notes For September of 2017

Home Highlights September September 2017 Year 2017

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Showing 201 to 250 of 309 Records

September 12, 2017 Case Laws Service Tax

BAS - the appellant/assessee had entered into an agreement with BSNL company to provide printing services of the telephone bills in their premises - such activity cannot....
September 12, 2017 Case Laws Customs

Classification of Sterile Absorbable Haemostatic Material - The wound management is primary purpose of the impugned goods - They may not fall under the general category.....
September 12, 2017 Case Laws Customs

Valuation - imported PVC Sheets - The importer admitted that the value of imported goods were not correct and the correct value is much higher than what is declared -......
September 11, 2017 News GST

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.
September 11, 2017 Case Laws Service Tax

CENVAT credit - Capital goods - providing sale of space for advertisement services - credit on Capital goods is available even if they are removed outside from the......
September 11, 2017 Case Laws Central Excise

Classification of goods - process oil / speciality oil - the extracts received from M/s.MRL are blended to form process oil, which is a new product, emerging with......
September 11, 2017 Case Laws Central Excise

CENVAT credit - capital goods - The entire allegation of revenue is based on flow back of money to ATV. The said allegation is misconceived in as much as admittedly the.....
September 11, 2017 Case Laws Income Tax

Exemption u/s 11 - the activities of the Assessee Society, though both religious and charitable, were not exclusively meant for one particular religious community. It......
September 11, 2017 Case Laws Income Tax

Revision u/s 263 - entitlement to claim depreciation u/s 32 - That basic exercise of determining to what extent the depreciation was claimed in excess has not been......
September 11, 2017 Case Laws Income Tax

Rental income derived from unsold flats which are shown as stock-in-trade in the books of the assessee would be assessed under the head “Income From House Property” and.....
September 11, 2017 Case Laws Income Tax

Penalty u/s 272(A)(2)(c) - compliance was made after a delay of 498 days from the date prescribed in the notice U/s 133(6) to the Branch of PNB abnk - there was only one....
September 11, 2017 Case Laws Income Tax

Capital gain computation - Sale consideration should be restricted to stamp duty valuation as against the Fair Market value determined by the DVO - transfer price for......
September 11, 2017 Case Laws Income Tax

TDS u/s 195 - the opinion that payment by the assessee to ASL for procuring and distributing copyrighted software on principal to principal basis could not be treated as....
September 9, 2017 News GST

Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017
September 9, 2017 Circulars Central Excise

Collection of duty / tax during survey or search - all concerned in CBEC are advised to strictly follow the legal provisions and instructions/directions issued from time....
September 9, 2017 Case Laws Income Tax

Claim of unabsorbed business loss, depreciation of amalgamated company - Order passed by BIFR u/s 32(2) of SICA r.w.s.72A(2)(ii) of IT Act - ITAT did not commit an error....
September 9, 2017 Case Laws Income Tax

Nature of expenditure - expenditure incurred in protecting the land from the acquisition - Land was held as stock-in-trade of the Assessee - the expenditure incurred by.....
September 9, 2017 Case Laws Income Tax

The income which has been computed by the AO after making certain additions/disallowances has to be taken as eligible for deduction under section 80P(2)(a)(i) if it......
September 9, 2017 Case Laws Service Tax

Penalty u/s 77 - non-filing of returns - there is no demand for service tax on the appellant, despite the fact that he had obtained service tax registration certificate.....
September 9, 2017 Case Laws Central Excise

Recovery of duty u/s 11D - sugar incentive scheme - appellant had collected the amount of ₹ 85/- per quintal, however, had deposited ₹ 52/- per quintal with.....
September 8, 2017 Notifications Customs

BCD reduced on import of on raw sugar[1701] upto a quantity of 3 lakh MT from 50% to 25% subject to the Tariff Rate Quota Allocation Certificate or license issued by......
September 8, 2017 Case Laws Income Tax

TDS u/s 195 - Interest u/s 201(1A) - Purchase of property from non-resident - On behalf of NRI, the Payment made to GPA Holder / bank - Payments made to both the parties....
September 8, 2017 Case Laws Central Excise

Manufacture - even though the Natural Gas is transported to the customers premises in compressed form, such process of compression has been done for the purposes of......
September 8, 2017 Case Laws Central Excise

Classification of goods - Potato flakes or Aloo Mash - whether classified under CTH 11052000 or under CTH 20052000? - the subject goods have been admittedly subjected to....
September 8, 2017 Case Laws GST

Petitioner cannot urge and/or seek directions to the respondents to postpone the decision to implement GST with effect from 1.7.2017, for simple reason that herein levy.....
September 8, 2017 Case Laws GST

Credit of duty paid on import of old dore bar - Validity of Notification dated 17th August 2017 - Rule 44A in the Central Goods and Services Rules, 2017 - till the next.....
September 7, 2017 Case Laws Income Tax

Scope of the term legal representative - Tax Recovery proceedings - It may be a person who may or may not be the heir, competent to inherit the property of the deceased.....
September 7, 2017 Case Laws Income Tax

TDS u/s 192 or 194J - professional doctors / Honorary Consultants - the real intention of the parties in the present case is appointment of consultants and not to create....
September 7, 2017 Case Laws Income Tax

Penalty levied u/s 271B - failure to get accounts audited u/s 44AB - books of account and other relevant documents were destroyed by natural calamity, i.e. flood - No penalty
September 7, 2017 Case Laws Central Excise

CENVAT credit - capital goods - The definition of capital goods in the Companies Act would determine which goods can be capitalized. The definition of capital goods in......
September 7, 2017 Circulars Companies Law

A “joint venture” would mean a joint arrangement, entered into in writing, whereby the parties that have joint control of the arrangement, have rights to the net assets.....
September 6, 2017 Notifications GST

Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. - Notification
September 6, 2017 Case Laws Income Tax

Embezzlement loss must be deemed to have arisen only when employer comes to know about it and realizes that the amount embezzled cannot be recovered and not merely from.....
September 6, 2017 Case Laws Income Tax

Genuineness of expenditure paid to Doctor - ITAT placed an unfair burden on the Assessee to prove that the above expense was incurred bonafide for the business purposes.....
September 6, 2017 Case Laws Income Tax

Foreign travelling expenses incurred for purchase of Machinery from outside India cannot be treated as Capital Expenditure rather treated as Revenue Expenditure only for....
September 6, 2017 Case Laws Income Tax

When direct CUP between the AE and Tata Communications from whom the assessee has taken the network on lease is available then the ALP has to be computed under CUP -......
September 6, 2017 Case Laws Income Tax

Depreciation on Quarry Land & Development - AO disallowed the claim of deprecation as, there is no block for such asset in the Income Tax Act to claim depreciation U/s......
September 6, 2017 Case Laws Service Tax

Renting of immovable property Service - on repair and maintenance expenditure - this amount is not towards lease rent - the said expenditure cannot be considered as......
September 6, 2017 Case Laws Income Tax

Penalty u/s 271C - short deduction of tds - Whether TDS to be deducted @ 2% u/s 194C or 10% u/s 194J - assessee itself obtained the opinion from department itself......
September 6, 2017 Case Laws Income Tax

Provisions of section 194-I of the Act are not applicable where the assessee has not claimed the expenses as deductions from the income.
September 6, 2017 Case Laws Indian Laws

If the bare statement of the accused stating that the cheque in question bearing his signatures and date was misplaced by him in the market is taken as gospel truth,......
September 6, 2017 Case Laws Service Tax

Power of access the premises of the assessee - Vires of Rule 5A(1) of the Service Tax Rules, 1994 - Access to the premises is a lesser power than the power to search the....
September 6, 2017 Case Laws VAT and Sales Tax

Refund the amount of input tax credit (ITC) reversed by the petitioner - Appeals filed by the State are yet to be numbered - mere pendency of the Appeal without interim.....
September 6, 2017 Case Laws Central Excise

Refund of unutilised CENVAT credit - export of goods - even the goods are not dutiable or attracted Nil rate of duty if it is exported, refund under Rule 5 is legally......
September 6, 2017 Case Laws Central Excise

Excisability/duty liability - wash water - Since, it contains recoverable monomer as well as oligomer the same is put to further process. - wash water is nothing but a......
September 6, 2017 Case Laws Service Tax

Evasion of service tax - When original invoice is available in computer and not duplicate copy, then no addition can be made on the basis of extra printed copy - we find....
September 6, 2017 Case Laws Central Excise

Classification of goods - body building for motor vehicles on chassis - Considering the nature of motor vehicle, which is for transport of goods, the same has to be......
September 5, 2017 Case Laws Income Tax

Forward contract loss - speculation loss or not - trading of gold and bullion - CIT(A) and ITAT has rightly considered all the materials on record to conclude that the......
September 5, 2017 Case Laws Income Tax

Disallowance u/s 40A(2) - taking loans from sister concerns on interest @6% to 7% and giving loans on interest further @4% - ITAT rightly directed the AO disallow......
September 5, 2017 Case Laws Income Tax

Deduction u/s 10A - sez unit - proof of manufacturing activity for manufacture of gold medallions - Consumption of minimum units of electricity and non claiming of......

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