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Highlights / Annotations / Catch Notes For September of 2017

Home Highlights September September 2017 Year 2017

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Showing 251 to 300 of 309 Records

1 ....2 3 4 567

September 5, 2017 Case Laws Income Tax

Additional depreciation - machinery in mining - manufacturing activity u/s 2(29BA) or not - It cannot be said that mining is neither production nor manufacture. - HC
September 5, 2017 Case Laws Income Tax

A charitable institution, which has purchased capital assets and treated amount spent on purchase of capital asset as application of income, is entitled to claim......
September 5, 2017 Case Laws Income Tax

Determination of STCG u/s 50 - Sale of entire business with all assets - appropriation of sales consideration towards one block of Buildings or all blocks including......
September 5, 2017 Case Laws Service Tax

Business Support Services - cleaning of coaches/toilets of trains as well as supply of bed rolls to passengers - The services have been rendered to the passengers on......
September 5, 2017 Case Laws Service Tax

Valuation - includibility - P.F., E.P.F. and E.S.I. contribution - the gross value for the computation of service tax liability in the hands of the appellant will not......
September 5, 2017 Case Laws Service Tax

Activity of ‘entering into non-compete agreement with JSSL’ is nothing but a service covered by ‘support service of business and commerce’ - Demand of service tax confirmed
September 5, 2017 Case Laws Central Excise

CENVAT credit - duty paying documents - whether the appellants are entitled to CENVAT credit availed on the debit notes relating to reimbursement of expenses? - Held Yes
September 5, 2017 Case Laws Central Excise

Valuation - includibility - transportation, laying, joining, testing charges - place of removal - there is no scope for the respondent to claim deduction since transfer.....
September 5, 2017 Case Laws Central Excise

CENVAT credit - input service - Courier Service involves a host of uses relating to the activity of manufacture and sale of goods - it cannot be said that these are de......
September 5, 2017 Case Laws Customs

Valuation of imported goods - magnets of various grades and sizes - contemporaneous import - it is not understood how and why the department has chosen to adopt per kg......
September 5, 2017 Case Laws Customs

SAD refund - N/N. 102/2007-Cus. dt. 14.09.2007 - period of limitation - if an application is filed before an officer who does not have territorial jurisdiction, the......
September 4, 2017 GST

GIC decides to extend Date of GSTR 1, GSTR 2 and GSTR 3 for the month of July to 10th, 25th and 30th September 2017 respectively.
September 4, 2017 Case Laws Income Tax

Rectification of mistake u/s 254 - Where the issue sought to be rectified was not appealed before HC, application cannot be rejected on the ground of Doctrine of merger - HC
September 4, 2017 Case Laws Income Tax

Rectification of order U/s 254 - Tribunal gave a certain verdict which may have aggrieved the department and may have also given rise to an arguable legal point.......
September 4, 2017 Case Laws Income Tax

It is mandatory for the AO to supply reasons for reopening of the assessment u/s 148 and this has to be done within a reasonable time.
September 4, 2017 Case Laws Income Tax

Deduction u/s 80-IB - reconstruction of a business already in existence - assessee setting up of an industrial unit by purchase of old/used plant and machinery defeat......
September 4, 2017 Case Laws Income Tax

Reopening of assessment - It was contended that, though the return was filed in pursuance of notice u/s 148 dated 31.3.2012, no assessment was made - Therefore, fresh......
September 4, 2017 Case Laws Income Tax

As per CBDT circular and section 45Q of the RBI and prudential Norms issued by the RBI interest income could not be accured on Non Performing Assets (NPA) by Banks as......
September 4, 2017 Case Laws Income Tax

Income from house property (Rent) - if the loan taken has been used exclusively to repay the original/old loan for construction/acquisition of the property, interest......
September 4, 2017 Case Laws Income Tax

Relation of "sole proprietor" and his "business concern" - Profits or gains arising from the transfer of capital assets - there cannot be any assessment separately for......
September 4, 2017 Case Laws Customs

When once power of authorisation for confiscation of goods gets traced to the said Section 111 of the Customs Act, the physical availability of goods is not so much......
September 4, 2017 Case Laws Customs

Principles of Natural Justice - a Superior Agency cannot initiate quasi-judicial proceedings, and an inferior Agency cannot finalize the same. - The inferior Authority......
September 4, 2017 Case Laws Service Tax

Management, Maintenance and Repair Service - commercial complex / shopping mall - providing services at no profit no loss - the assessee is a company having a separate......
September 4, 2017 Case Laws Service Tax

Import of service - Technical inspection and certification - the said technical and inspection service was admittedly provided by the foreign service provider at Russia.....
September 4, 2017 Case Laws Service Tax

CENVAT credit - prefabricated, buildings/shelters for telecommunication services - cenvat credit is not available on the above said items, as they have become immovable.....
September 4, 2017 Case Laws Central Excise

Manufacture - conversion of granules into moulding powder - as a consequence of new definition of manufacture in terms of Section 2(f), the activity which otherwise do......
September 4, 2017 Case Laws Central Excise

Classification Bio fertilizer (Shakti) - t is a mixture of different micronutrients and auxin and cytokinins, it cannot be termed as a chemically defined element or......
September 2, 2017 Case Laws Income Tax

Rate of TDS - payment to non residents - @25% u/s 206AA in the absence of PAN or 10% as per DTAA - where the tax has been deducted on the strength of beneficial......
September 2, 2017 Case Laws Income Tax

Penalty U/s 272A(2)(c) on bank - delay in furnishing information under the various codes asked by issuing notice by the ITO - non-compliance was not willful but it was......
September 2, 2017 Case Laws Customs

Classification of goods - “Tail Brush FIRC” - Parts of Tunnel Boring Machine (TBM) - it would be covered under Chapter Heading 8431 and under its sub-headings 8431 4310 or 8431 43 90.
September 2, 2017 Case Laws Customs

Classification of the imported vehicles - Sportsman Forest Tractor - it can accommodate only one person i.e. driver of the vehicle - The vehicles are rightly......
September 2, 2017 Case Laws Customs

Maintainability of appeal - Section 9C of the Customs Tariff Act - ADD - As the Central Government did not determine imposition of ADD, no appeal could be considered......
September 2, 2017 Case Laws Companies Law

Insolvency and Bankruptcy Code, 2016 - its applicability when in conflict with state act - the Maharashtra Act cannot stand in the way of the corporate insolvency......
September 2, 2017 Case Laws Service Tax

Rule 6A (1) read with Section 6A (2) of the ST Rules, insofar as it seeks to describe export of tour operator services to include non-taxable services provided by tour......
September 2, 2017 Case Laws Service Tax

Reverse charge mechanism - The act of deduction of an amount as charges for transfer of the foreign exchange to the Indian bank from the sale proceeds of the appellant......
September 2, 2017 Case Laws Service Tax

Business of Photography - The appellants were paying service tax of 25% of the gross value of services and discharging VAT on the balance amount - there is no allegation....
September 2, 2017 Case Laws VAT and Sales Tax

Classification Mileage Drinking Powder - By eating these products, hunger of a person does not come to an end and, therefore, to say that it is an eatable product, as......
September 2, 2017 Case Laws Service Tax

SSI exemption upto 10 lakhs - Notification 6/2005-S.T. - brand name - The contention that when the service recipient is the owner of brand name then how can the Noticee.....
September 2, 2017 Case Laws Service Tax

Construction service or girls hostel - The hostel for girls can neither be covered under the category of Commercial Construction nor under the category of Residential......
September 2, 2017 Case Laws Central Excise

Manufacture - the bulk LLP/HLP in tankers was filled by the appellants in drums and sold to the customers - LLP/HLP cannot be considered as either lubricating oils or......
September 2, 2017 Case Laws Central Excise

CENVAT credit - whether the Cenvat credit in respect of service tax paid on services received at Depot by the appellant are admissible? - Held Yes
September 2, 2017 Notifications GST

Government waived the late fee for late filing of FORM GSTR-3B, for the month of July - Notification
September 1, 2017 Case Laws Income Tax

Validity of attachment orders u/s 281B - tax liability of non-resident (FOWC) having PE in India was confirmed - Income tax department directed the Axis Bank to have the....
September 1, 2017 Case Laws Income Tax

No disallowance of trading loss of shares if transactions were done through Demat Accounts and payments were made through proper banking channel. -Confirmed by Tribunal and CIT (A).
September 1, 2017 Case Laws Income Tax

Trading Loss on Shares is not disallowed if transactions were through Demat accounts and payments were made through proper banking channel.- Tribunal and CIT (A) confirmed this view.
September 1, 2017 Case Laws Income Tax

Section 40(a)(ia) covered not only those cases where the amounts were payable but also those where it was paid.Supreme Court decision in the case of Palam Gas Services v....
September 1, 2017 Case Laws Income Tax

If there is no question of cessation and remission of sundry creditors liability and the same is shown in Balance Sheet of Assessee then it is not covered by the......
September 1, 2017 Case Laws Income Tax

Depreciation @60% is allowed on UPS instead of 15% being assumed it as part of Computer system.
September 1, 2017 Case Laws Income Tax

Non deduction of TDS on payment to non-resident - disallowance u/s 40(a)(i) - a similar payment to a resident does not result in disallowance in the event of non......
September 1, 2017 Circulars Customs

Clarification on difficulties related to recent amendments in Customs Act, 1962 - Difficulties in filing Bill or Entry - Due to connectivity issue, Number if not......

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