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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 1201 to 1250 of 4703 Records

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August 30, 2017 Case Laws Income Tax

CIT(A) set aside the re-assessment on ground which was not existed as the AO has considered that ground and given effect to - CIT(A) direct to reconsider the case afresh on merit.
August 30, 2017 Case Laws Income Tax

Computation of the long term capital gain by applying the provisions of sec. 50C - When this DVO’s report is proved as wrong, then it is open to the authorities to......
August 30, 2017 Case Laws Income Tax

Legally transfer pricing adjustment should be limited to the international transactions only. No additions to be made on the basis of transactions with non AE's.
August 30, 2017 Case Laws Income Tax

Rectification of mistake u/s 254 - period of limitation - the expressions “passed” “initiated” and “served/received” are not interchangeable - the expression “passed”......
August 30, 2017 Case Laws Income Tax

Reopening of assessment - Deduction u/s 80-IB(10) - merely because the permission was given later, cannot, by itself, be a basis to entertain a belief that the date of......
August 30, 2017 Case Laws Income Tax

Unexplained Cash Credit - addition u/s 68 - Mere furnishing of a confirmation letter by a creditor, as it again well settled, does not prove the credit; the same would......
August 30, 2017 Case Laws Income Tax

Benefit u/s 80IB(2)(iv) - interpretation of the term “employment for substantial part of the year” - ten or more workers - foreman is to be treated as a part of the......
August 30, 2017 News GST

GST Revenue Figures – The total revenue of GST paid under different heads upto 29th August, 2017 (10 a.m) is ₹ 92,283 crore.
August 30, 2017 Case Laws Customs

Classification of goods - Korean Ginseng tablets - Tariff item 13021914 specifically mentions extracts of Ginseng (including powder) - Admittedly, vegetable extracts......
August 30, 2017 Case Laws Customs

Concessional rate of duty - The Platinum/Rhodium wire imported by the appellant/assessee has been classified as Platinum (wires) under the Tariff Heading 71101900 and,......
August 30, 2017 Case Laws Service Tax

Business Auxiliary Services - if services were rendered to such foreign clients located abroad, then, the act can be termed as 'export of service'. Such an act does not.....
August 30, 2017 Case Laws Service Tax

Valuation - includibility of reimbursement of expenses - C&F Agency Service - various expenses such as rent, postage and stationary, telephone charges etc. - service tax....
August 30, 2017 Case Laws Service Tax

Classification of services - reverse charge mechanism (RCM) - Merely because appellant receiving certificate in India does not mean service was partly performed in India - not taxable
August 30, 2017 Case Laws Service Tax

Site Formation Services - benefit of abatement - The allegation prima facie incorrect as there is no restriction in availing Cenvat credit on capital goods in order to......
August 30, 2017 Case Laws Service Tax

Commercial Training or Coaching Services in the field of Auto CAD/CAM, computer networking, multi-media, DTP, computer repair and maintenance, call centre training, etc.....
August 30, 2017 Case Laws Central Excise

CENVAT credit - scope of input services - Service Tax paid on the Courier Services for various purposes viz., Sending Samples, Documents, finished goods etc., would be......
August 30, 2017 Case Laws Central Excise

Exemption from Special Excise Duty (SED) - At the point of sale of the motor vehicle, only six tyres have been found fitted on the chassis. Such being the case, the......
August 30, 2017 Case Laws Central Excise

Classification of the miniature cars (Electro plated with Gold over FRP mould) - Taking into consideration the proportion of the gold content in the miniature car with......
August 30, 2017 Case Laws Central Excise

Benefit of exports - once the goods have been exported even though the goods were rejected by the buyer side, duty cannot be demanded as there is no condition provided......
August 29, 2017 Case Laws Income Tax

Deduction u/s 80-IA - agreement for operating and maintaining the infrastructure facility viz the airport - whether MOU entered into by the assessee with the Airport......
August 29, 2017 Case Laws Income Tax

Capital gain tax - Assessment of long term capital gain - entering development agreement between the developer and other 7 joint co-owners without any considerations -......
August 29, 2017 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - nature of receipt - advances against sale of land - arrangement tailored by the assessee with the sole intent to wriggle out of......
August 29, 2017 Case Laws Income Tax

Stamp duty paid on demerger - Though section 35DD is applicable, the provisions of section 43B has an overriding effect on all other provisions of the Act, any......
August 29, 2017 Case Laws Income Tax

TCS u/s 206C - TCS & interest liability where the buyer has paid the taxes - sale of ship-breaking scrap against delcaration in Form no. 27C - matter remanded back to verify the facts.
August 29, 2017 Case Laws Income Tax

Addition under Sec. 69C - unexplained credit card expenses - assessee had failed to explain, both the nature of the transactions and the source of money deposited by him....
August 29, 2017 Case Laws Service Tax

VCES Scheme - appellant declared a turnover in their Income Statement which has been accepted by the department under the VCES scheme. When that is accepted by the......
August 29, 2017 Case Laws Service Tax

Suo-moto adjustment of excess amount of service tax paid - there is no specific mention that the adjustment has to be done on monthly basis - non-filing of intimation......
August 29, 2017 Case Laws Central Excise

100% EOU - remission of duty - the goods cleared for export got damaged in an accident and it cannot be said that the goods have been cleared in DTA
August 29, 2017 Case Laws Central Excise

There was no provisional assessment during the relevant period - the appellants are not required to pay differential duty in cases where goods have been sold at higher......
August 29, 2017 Case Laws Central Excise

Valuation - stock transfer - Motor Spirit (MS) - the demand of duty is not from depots but from Korukkupet terminal who have stock transferred the petroleum products to.....
August 29, 2017 Case Laws VAT and Sales Tax

Works contract - levy of sales tax - single indivisible contract - State Legislature is empowered to segregate the goods part of the works contract and impose sales tax thereupon.- SC
August 29, 2017 Notifications GST

Due date for filing of FORM GSTR-6 for months of July & August extended to 8-9-2017 and 23-9-2017 respectively - Return by an Input Service Distributor
August 29, 2017 Notifications GST

Due date for filing of FORM GSTR-5A for month of July extended to 15-9-2017 - Details of supplies of online information and database access or retrieval (OIDAR) services....
August 29, 2017 Notifications Companies Law

Sub-sections (8), (9) and sub-section (10) of section 212 of Companies Act, 2013 came into effect w.e.f. 24-8-2017 - relating to Powers of Director, Additional Director.....
August 29, 2017 Notifications DGFT

Policy Condition No. 4 restricting imports of gold and silver under Exim Codes 7113, 7114, 7115 and 7118 from South Korea is inserted in Chapter 71 of ITC(HS) 2017.
August 29, 2017 Act Rules DGFT

Powers of DGFT to impose restrictions on export and import of specified purposes, extended in relation to the importations or exportations of gold or silver
August 29, 2017 Act Rules Companies Law

Appearance of authorised representative before National Company Law Appellate Tribunal - Rule 63 of NCLAT Rules, 2016 as amended
August 29, 2017 Act Rules DGFT

Exports from India Schemes - Privileges of Status Holders - Entitlement to export freely exportable items on free of cost basis by Status Holders has been revised.
August 28, 2017 Case Laws Income Tax

Reopening of assessment - LTCG - transfer of rights in favour of the Developer (JDA) - year of taxability - assessee contended that, in subsequent years he has paid the.....
August 28, 2017 Case Laws Income Tax

LTCG - gift of immovable property to daughter - it is argued that, mistakenly instead of gift deed, sale deed was made - assessee failed prove that the same is exemption....
August 28, 2017 Case Laws Income Tax

Addition on unverified purchases - Even though the books of account have not been rejected, since the AO has clearly established that the purchases were bogus, there is.....
August 28, 2017 Case Laws Income Tax

Addition u/s 68 - capital contribution by the partners in the partnership firm - the assessee could not be expected to prove the source of source and addition which......
August 28, 2017 Case Laws Income Tax

Addition u/s 68 - When Appellant is doing business, then it was incumbent on him to maintain proper books and/ or books of account. It may be in any form. Therefore, if.....
August 28, 2017 Case Laws Income Tax

Addition u/s 68 - unsecured loan - ITAT, turning a blind eye, has erred in holding that, assessee has discharged his onus merely because the money was advanced through......
August 28, 2017 Case Laws Service Tax

Refund claim - service tax paid erroneously under GTA services - though appellant may have a legal claim, the same is not sufficiently substantiated by evidence - though....
August 28, 2017 Case Laws Service Tax

Advertisement Agency Service - in case of free commercial time, selling the time allotted does not fall within the purview of Advertisement Service since the said......
August 28, 2017 Case Laws Service Tax

Banking and other financial services - cheque return charges, minimum balance violation charges and non-maintenance of Quarterly Average Balance (QAB) received - Naming.....
August 28, 2017 Case Laws Central Excise

CENVAT credit - captive consumption - steam produced by appellant used by sister concern - it would be determined whether the end products of the sister concern are......
August 28, 2017 Case Laws Central Excise

Cenvat credit - reversal of credit on removal of capital goods - Penalty - The fact of removal of one Auto Coner to Guna Plant, which took place within 2 days of taking.....
August 28, 2017 Case Laws Central Excise

Capital goods cleared for export - whether duty is payable on the capital goods cleared for exports after use on which Cenvat credit was availed? - no duty is chargeable....

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

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

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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 ...