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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 4051 to 4100 of 6921 Records

1 ....78 79 80 818283 84 85 86........ 139

September 21, 2017 Case Laws Income Tax

Addition u/s 23(1)(a) - deemed rent - once the property is let out and at any point of time this remained vacant during the same cannot be brought to tax under the head.....
September 21, 2017 Case Laws Customs

Valuation of imported goods - it is necessary to re-examine the matter of both license agreement as well as supply contract simultaneously, to see if the enhanced......
September 21, 2017 Case Laws Central Excise

Cenvat credit availed on Club Membership for the Director is not admissible as it cannot be said to be remotely connected with the activity of manufacture
September 20, 2017 News GST

Notification regarding GST rate for branded cereal, pulses and flour
September 20, 2017 News Customs

Anti-dumping duty on import of bus/truck tyres from China
September 20, 2017 News Indian Laws

Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan
September 20, 2017 Case Laws Service Tax

Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about......
September 20, 2017 Case Laws Service Tax

BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the......
September 20, 2017 Circulars GST

Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice
September 20, 2017 Circulars DGFT

Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.
September 20, 2017 Case Laws Service Tax

Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.
September 20, 2017 Case Laws Income Tax

It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has......
September 20, 2017 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.
September 20, 2017 Case Laws Income Tax

When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32
September 19, 2017 Notes Income Tax

Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.
September 19, 2017 News Income Tax

Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification
September 19, 2017 Case Laws GST

GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods......
September 19, 2017 Case Laws Income Tax

Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the....
September 19, 2017 Case Laws Income Tax

Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by......
September 19, 2017 Case Laws Income Tax

TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of.....
September 19, 2017 Case Laws Income Tax

Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller.....
September 19, 2017 Case Laws Income Tax

Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society
September 19, 2017 Case Laws Income Tax

Genuineness of labour wages expenses, embroidery charges, fabrication expenses etc. - getting work done through small workmen who do not have any permanent place of......
September 19, 2017 Case Laws Customs

Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.
September 19, 2017 Case Laws Customs

Penalty u/s 112 (a) - CHA - Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences
September 19, 2017 Case Laws Service Tax

Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service......
September 19, 2017 Case Laws Service Tax

Import of services - GST - The fact that those services were received outside India will not change the fact that the services have been paid for by the beneficiary......
September 19, 2017 Case Laws Service Tax

Merely because payment is received in Indian rupee, it cannot be said that payment against export has not been received in convertible foreign exchange.
September 19, 2017 Case Laws Central Excise

Merely vehicle numbers was not mentioned on the invoices cannot be the reason to deny Cenvat Credit
September 19, 2017 Circulars GST

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 - Circular
September 18, 2017 Case Laws Income Tax

Exemption u/s 54F - LTCCG - once entire net consideration is invested, the absence of completion certificate cannot be a ground to deny the benefit of deduction.
September 18, 2017 Case Laws Income Tax

Deduction u/s 10B - initial AY - Mere authorization to enable the Assessee to import material or export produce in the earlier date would not ipso facto tantamount to......
September 18, 2017 Case Laws Income Tax

Provision for sick leave liability - based on the basis of notional figures - such notional liability cannot be allowed as deduction - section 43B(f) is not applicable.
September 18, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - the amended provision of Explanation 5A made applicable w.r.e.f from 1.6.2007 cannot be pressed into service.
September 18, 2017 Case Laws Customs

Classification - Most of the products are aimed at enhanced well-being or hygiene and improved body conditions. These type of generic group items are rightly to be......
September 18, 2017 Case Laws Service Tax

Export of services - Since the Indian rupee is received from the recipient of services through their foreign bank, Silicon Valley Bank of USA, the receipt of Indian......
September 18, 2017 Case Laws Service Tax

BAS - Just because charges are paid to a agency for supervision, demand under Business Auxiliary Service cannot be made. It is incumbent upon Revenue to show that said......
September 18, 2017 Case Laws Service Tax

Construction of Green House - appellants are engaged in the activity of installation of plant (greenhouse), and therefore the appellants are liable to pay services on the said activity.
September 18, 2017 Case Laws Customs

When the main condition of notification has not been violated by the appellant, therefore the benefit of notification cannot be denied merely on the ground that......
September 18, 2017 Case Laws Customs

Valuation - leftover ATF available in the fuel tank of aircraft - there is no freight element involved and hence, there is no application for Rule 10 (2).
September 18, 2017 Case Laws Central Excise

The products are custom made as per the needs of each of the buyer. The appellants are manufacturing a few item and they wish to call those items collectively as......
September 17, 2017 Act Rules GST

GST - Generation of E-way bill / Challan shall be mandatory (irrespective of value) in case of interstate movement of goods for Job work or by exempted persons in case......
September 17, 2017 GST

Anti-Profiteering Authority - Certain provisions under Rules 120, 122 and 124 of GST Rules 2017 amended.
September 17, 2017 Act Rules GST

Revision of FORM GST TRAN-1 - option to revise the TRAN-1 once within such period as may be extended by the Commissioner in this behalf.
September 17, 2017 Act Rules GST

Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)
September 17, 2017 Notifications GST

TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 - Persons liable to deduct TDS specified.
September 16, 2017 Case Laws Income Tax

Income from house property - property given to sister concern without charging any Interest - inclusion of Interest of investments (deemed income) - Estimation of Annual....
September 16, 2017 Case Laws Income Tax

Addition u/s 68 - unexplained cash credit - Many of the bank slips were signed by one person - The demand drafts were issued by Wadhwan city branch of the bank whereas......
September 16, 2017 Case Laws Income Tax

Pre-deposit - When the petitioner had no idea on what grounds the authorities primafacie thought that the standard formula of granting stay on depositing 15% of the......
September 16, 2017 Case Laws Income Tax

Benefit of Amnesty scheme - Penalty u/s 271D and 271E - the exclusions from the Scheme, that are enumerated in Section 208 of the Finance Act, 2016, do not expressly......

1 ....78 79 80 818283 84 85 86........ 139

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F: interest lability on ITC when payment to supplier is made after 180 days

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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

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A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...