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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 1151 to 1200 of 4703 Records

1 ....20 21 22 232425 26 27 28........ 95

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......
September 1, 2017 Circulars Customs

Subject: Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003-Customs dated 31.03.2003– reg. - Trade Notice
September 1, 2017 Circulars Customs

Sub: Detailed Guidelines for Re-Testing of Samples- reg. - Trade Notice
September 1, 2017 Circulars Customs

Subject: Issues related to Bond/letter of Undertaking for exports without payment of integrated tax - Reg. - Trade Notice
September 1, 2017 Case Laws Customs

EOU - refund of Central Sales Tax - An EOU purchasing goods from a SEZ will be entitled to reimbursement of CST - HC
September 1, 2017 Case Laws Customs

Demand of duty - confiscated goods - option to redeem not exercised by the appellants - Benefit of N/N. 64/88 dated 1.3.1988 - import of various medical equipments -......
September 1, 2017 Case Laws Customs

Entering into high sea sale agreement based on the information provided by the original importer by itself, will not attract the penal provisions of Section 112 unless......
September 1, 2017 Case Laws Service Tax

Classification of services - Though the appellant did restoration, reconditioning servicing work of water pipelines, the same is not with reference to any goods. Since......
September 1, 2017 Case Laws Central Excise

SSI exemption - switchover from discharging normal excise duty - Their payment of duty upto 31/08/2005 clearly shows that they have not opted for exemption under the......
September 1, 2017 Case Laws VAT and Sales Tax

Constitutional validity of Section 52 of the Gujarat Value Added Tax Act, 2003 - Company is deemed to be in existence for the purpose of taxation under the VAT Act -......
August 31, 2017 Case Laws Income Tax

Superannuation fund - Withdrawing the approval of the petitioner under Rule 91 of the Income Tax Rules, 1962 - return of excess deposit into the fund by the employers -.....
August 31, 2017 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s 80-IC - requirement of NIC code and Excise Classification for information technology business - The question is not......
August 31, 2017 Case Laws Income Tax

According to CBDT Circular No. 20/2017 dated 12th June 2017 cash seized during searh opeartion u/s 132B can be adjsuted against advance tax payment.
August 31, 2017 Case Laws Income Tax

Validity of assessment u/s 143(3) r.w.s. 144C - the Assessing Officer said that he is passing draft assessment order and the assessee was also at liberty to file the......
August 31, 2017 Case Laws Income Tax

Set off of deemed dividend against actual dividend paid by certain companies - dividend distribution tax as per section 115-O is in respect of dividend covered u/s......
August 31, 2017 Case Laws Income Tax

Head of the income - amount received for providing amenities to the tenant - amount towards furniture and other facilities including car parking, benefit of sanitary......
August 31, 2017 Case Laws Income Tax

Additions to be made u/s 69C on account of alleged bogus purchases(Unexplained Income) is according to the estimation of net profit ranging from 12.5% to 25% depending......
August 31, 2017 Case Laws Customs

Valuation - enhancement of value - The value enhanced on the basis of the highest contemporaneous import cannot sustain - However, the same requires to be enhanced on......
August 31, 2017 Case Laws Customs

Refund claim of ADD - denial on the ground that the appellant had not requested for re-assessment of bill of entry - in case by final notification, the ADD is reduced,......
August 31, 2017 Case Laws Service Tax

Levy of service tax - container detention charges - Such charges can at best be called as ‘penal rent’ for retaining the containers beyond the pre-determined period -......
August 31, 2017 Case Laws Central Excise

Extended period of limitation - Surprisingly, the adjudicating authority has made an observation that visit of officers for routine checkup and audit does not debar the.....
August 31, 2017 Case Laws Central Excise

Classification multi media speakers with FM radio - these are speakers with added function and the main role of the item, in question, remains amplifying the sound......
August 31, 2017 Case Laws VAT and Sales Tax

Registration under TNVAT Act - Whether sale and purchase activity was carried from the state - respondent cannot instruct upon the petitioner to register themselves......
August 31, 2017 Act Rules GST

E-way bill - Inspection and verification of goods - Proper officer to make summary report within 24 hours - In in case of physical verification, no verification second......
August 31, 2017 Act Rules GST

E-way bill - Verification of documents and conveyances. - Verification through RFID readers - Physical verification of conveyance only by proper officer or by any......
August 31, 2017 Act Rules GST

E-way bill - Documents and devices to be carried by a person-in-charge of a conveyance - Goods and Services Tax - he may carry IRN (Invoice Reference Number) instead of.....
August 31, 2017 Act Rules GST

C.Govt. Prescribes Rules for generation of e-way bills / challan - when to be generated by the supplier of goods, recipient of goods or by the transporter of goods,......
August 31, 2017 Notifications GST

Central Goods and Services Tax (Sixth Amendment) Rules, 2017 - Movement of goods and generation of e-way bill - To be effective from the date to be notified. - Notification
August 30, 2017 Circulars Customs

Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed - CBEC prescribes guidelines for procuring and using RFID tags / RFID....

1 ....20 21 22 232425 26 27 28........ 95

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Latest Circulars

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 ...