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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 1101 to 1150 of 4703 Records

1 ....19 20 21 222324 25 26 27........ 95

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......
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......

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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 AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: GST on Solar Plant

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

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...

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...