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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 1001 to 1050 of 4703 Records

1 ....17 18 19 202122 23 24 25........ 95

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......
September 16, 2017 Case Laws Income Tax

Denying exemption U/s 11 - proof of charitable activities - Since, the principle of mutuality was not violated then in the said circumstances the case of assessee is......
September 15, 2017 Circulars FEMA

Export Data Processing and Monitoring System (EDPMS) - Issuance of Electronic Bank Realisation Certificate (eBRC) - FEMA
September 15, 2017 Notifications GST

Exemption granted to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration
September 15, 2017 Notifications GST

Exemption granted to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - Notification (28 items)
September 15, 2017 Notifications GST

Exemption granted from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration, except......
September 15, 2017 Case Laws Income Tax

Disallowance of bogus loss - No information is available on record as to how the assessee company has taken loss from these client code modification - No details have......
September 15, 2017 Case Laws Income Tax

Liquidated damage received/receivable - deduction u/s 80IA - there is no direct nexus between the profit and gains of the undertaking and the receipt from liquidated......
September 15, 2017 Case Laws Income Tax

Income accrues or arises in India - employer has directly credited the salary, for services rendered outside India, into the NRE bank account of the seafarer in India -.....
September 15, 2017 Case Laws Income Tax

Denying exemption u/s 11 & 12 - It is quite evident that the floating of subsidiary company was in tune with SEBI directions and contradicts the stand of the revenue......
September 15, 2017 Case Laws Income Tax

Addition towards advance received for sale of flats - accrual of income - income accrues to a builder or developer only when transaction of sale is complete and any......
September 15, 2017 Case Laws Income Tax

TPA - even if it could be treated as a corporate guarantee for benchmarking purposes, the corporate guarantee does not constitute an international transaction under......
September 15, 2017 Case Laws Income Tax

TPA - ALP - assessee has not charged any interest from subsidiaries and therefore, in the absence of any accrual or arise of income form the lending of the money, there.....
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

1 ....17 18 19 202122 23 24 25........ 95

Quick Updates:

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Latest Case Laws

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What's New:
Latest Circulars

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

F: RCM on Rent for Exempted Commodity

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: RMC ON FRIGHT

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: ITC on Inward supplies availed in the next Financial Year

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...