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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 1301 to 1350 of 4703 Records

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August 22, 2017 Notifications GST

GST - Services provided in relation to admission or access to planetarium included within the category of Recreational, cultural and sporting services - See Sr. no.......
August 22, 2017 Notifications GST

GST - Rates of IGST reduced from 18% to 12% in case of Supply of Services by way of printing of newspapers, books (including Braille books), journals and periodicals,......
August 22, 2017 Notifications GST

GST - Job Work - The benefit of reduced rates of IGST @5% extended to Job work of Textile articles, Articles of apparel and clothing accessories including Ready Made......
August 22, 2017 Notifications GST

GST - IGST rates reduced on specified Composite supply of works contract from 18% to 12% - See Sr. 3 of the amended notification.
August 22, 2017 Notifications GST

GST - option given to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12% (6% CGST, 6% SGST) or not to avail ITC &......
August 22, 2017 Notifications GST

GST - electronic commerce operator (ECO) shall also be liable to pay gst for the services by way of house-keeping, such as plumbing, carpentering etc. where the turnover....
August 22, 2017 Notifications GST

GST - Reverse Charge Mechanism (RCM) in the case of GTA - Now RCM will be applicable where the GTA has not paid the IGST @12% (or CGST / SGST @6%) only - See notification as amended
August 22, 2017 Notifications GST

GST - A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as....
August 22, 2017 Notifications GST

GST - exemption modified relating to National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) - now the exemption shall be available to Pradhan Mantri Fasal....
August 22, 2017 Notifications GST

GST - exemption modified relating to Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme - now it shall be available to......
August 22, 2017 Notifications GST

GST - Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System....
August 22, 2017 Notifications GST

GST - Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against......
August 22, 2017 Notifications GST

GST - services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under....
August 22, 2017 Act Rules Money Laundering

Definitions. - PMLA - (MAINTENANCE OF RECORDS) RULES, 2005 - Meaning of "small account" amended to exclude certain deposited.
August 22, 2017 Notifications Money Laundering

Prevention of Money-laundering (Maintenance of Records) Third Amendment Rules, 2017 - the definition of "small account" shall not be considered while making deposits......
August 22, 2017 Notifications DGFT

Import policy of Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek - Import policy of Urad / Moong dal under EXIM Codes: 071331 00 is revised......
August 22, 2017 Notifications GST

Date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 - See the notification as amended
August 22, 2017 Notifications GST - States

Gujarat Government did not insert the New Rule 44A in the GGST Rules, 2017 in contrast with the inclusion of Rule 44A by the Central Govt. in CGST, Rules, 2017 and......
August 22, 2017 Case Laws Service Tax

Classification of services - non-profit organization mainly engaged in promotion of art and culture - Mandap Keeper Service or renting of immovable service - The usage......
August 22, 2017 Case Laws Service Tax

Valuation - includibility - transaction fee/turn-over charges - collection of transaction charges should form part of the gross value under Section 67 ibid for the......
August 22, 2017 Case Laws Central Excise

Benefit of exemption - contract of construction of pipeline - whether the department's view that in the assessee's contract there is no element of 'water treatment......
August 22, 2017 Case Laws Central Excise

Unjust enrichment - refund claim - Section 4A of the Central Excise Act - whether the doctrine of unjust enrichment is attracted where the appellants have cleared the......
August 22, 2017 Case Laws Central Excise

CENVAT credit - availing credit on the mixer-grinder assembly - the appellants have unpacked the same and fixed power cord and wiring harness in order to complete the......
August 22, 2017 Case Laws Customs

Valuation of imported goods - it is very clear that the imported goods were used monitors of different brands in assorted screen sizes and the department had to resort......
August 22, 2017 Case Laws VAT and Sales Tax

Jurisdiction - the orders of default assessment of tax, interest and penalty issued by the VATO (Audit) were validly issued and were within his powers and jurisdiction......
August 22, 2017 Case Laws VAT and Sales Tax

Determination of intra-sale or inter-state sale - When those material documents are evidently showing the Inter State sale, the first respondent, that too being a Check.....
August 22, 2017 Case Laws Income Tax

Rent and maintenance charges - treatment as income - whether the amount received in trust for a specific performance and, therefore, should not be treated as an income......
August 22, 2017 Case Laws Income Tax

Disallowance of business expenditure - Interest income - The principal source of recurring income of the assessee is from the members - it was absolutely necessary for......
August 22, 2017 Case Laws Income Tax

Direct Tax Dispute Resolution Scheme, 2016 - scope of the term "tax arrear" - The term “has a bearing” is much wider and must be understood in its plain grammatical......
August 22, 2017 Case Laws Income Tax

Bogus purchases - based on of list of hawala operators published by Maharashtra Sales-tax Department relied upon - addition u/s 69C - a reasonable net profit of 12.5% on....
August 22, 2017 Case Laws Income Tax

Assessment of Business loss in Share trading as capital gains - set off of Brought forward business losses - assessee is engaged in the business of share trading and......
August 22, 2017 Case Laws Income Tax

TDS u/s 194I or 194J - payment made by the assessee to M/s. Sify Ltd. towards internet charges - the said amendment was made by Finance Act, 2012 w.r.e.f. 01.6.1976.......
August 22, 2017 Case Laws Income Tax

Addition u/s 40(a)(v) - ‘Tax’ on ‘Tax perquisite’ - Assessee has paid tax on tax and not claimed exemption u/s 10(10CC) - Therefore there can not be any disallowance u/s 40(a)(v).
August 22, 2017 Case Laws Income Tax

Composite, continuous and inseparable project - computation of table income in India - turnkey project - P.E. in India - allegation of avoidance of tax by splitting the.....
August 21, 2017 Notifications Income Tax

Income-tax ( 22nd Amendment), Rules, 2017 - Substitution of Form no. 29B - Report u/s 115JB of the Income-tax Act, 1961 for computing the book profits of the company - Notification
August 21, 2017 Case Laws Service Tax

Penalty u/s 76 and 78 - Business Auxiliary Services - as there was contrary decision of this Tribunal on the issues, no penalty can be imposed - also, when there was......
August 21, 2017 Case Laws Service Tax

Levy of penalty - Tax collected but not paid - The appellants were aware of their service tax liability but they have taken the excuse of financial difficulty which is......
August 21, 2017 Case Laws Central Excise

Refund of untilised CENVAT credit - drawback - respondent had availed duty drawback in respect of Customs duty - the availment of Cenvat credit will prevail over......
August 21, 2017 Case Laws Central Excise

Excisability/marketability - ducts - fabrication of Ducts during the process of execution - air-conditioning plant was in the nature of a system and not machinery or......
August 21, 2017 Case Laws Customs

Waiver of rent/demurrage charges for import of Particle Board - The petitioner seeks for waiver of the detention charges on the ground that the detention was not on......
August 21, 2017 Case Laws Customs

Import of gold and diamond jewellery items - Baggage Rules - passing through the Green Channel - In the absence of any facts on record about the nature and mode of......
August 21, 2017 Case Laws VAT and Sales Tax

Principle of Promissory Estoppel - grant of refund on CST paid - Undoubtedly, fraudulent refund claims obtained, would be contrary to the financial interests of the......
August 21, 2017 Circulars GST - States

GST Registration - Guidelines to complete proceedings for grant of Registration Certificate including verification under HGST Act, 2017
August 21, 2017 Case Laws Income Tax

Accrued or a contingent liability - the liability of the Assessee to pay enhanced licence fees for the AYs in question was an accrued liability which arose in the year......
August 21, 2017 Case Laws Income Tax

Nature of payment of compensation in lieu of the non-compete agreement after retirement - whether non taxable in the hands of the assessee being a capital receipt -......
August 21, 2017 Case Laws Income Tax

Provisional attachment of NDTV’s assets - validity of attachment and permissible u/s 281B - the impugned order u/s 281B does not suffer from any infirmities and is valid - HC
August 21, 2017 Case Laws Income Tax

Taxation on actual income received - assessee had received only 95% of the invoice price - despite the contentions raised regarding the doubtful existence of the agent,.....
August 21, 2017 Case Laws Income Tax

Penalty u/s 273-D - violation of Section 269-SS - The contention that the said entries are not in the nature of the loan or deposit on the face of it are not acceptable.....
August 21, 2017 Case Laws Income Tax

Reopening of assessment - omission to mention Section 143(2) - the assessee had ample notice of the case it had to answer and the assessee availed of those opportunities....
August 21, 2017 Case Laws Income Tax

Set off of losses with the surrendered income - the restriction shall apply to assessment year 2017-18 onwards. Accordingly, for the year under consideration, there is......

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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