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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 1351 to 1400 of 4703 Records

1 ....24 25 26 272829 30 31 32........ 95

August 21, 2017 Case Laws Income Tax

TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability
August 20, 2017 Notifications GST

IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% - As amended by notification dated 18-8-2017
August 20, 2017 Notifications GST

CGST Rate Schedule u/s 9(1) - notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% - As amended by notification dated 18-8-2017
August 20, 2017 Notifications GST

UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% - As amended by notification dated 18-8-2017
August 20, 2017 News GST

Last Date for Payment of Gst and Filing of Return in Form GSTR 3B For July 2017 Extended By 5 Days
August 19, 2017 News Indian Laws

Web Based System for Online Processing of Application for ICD/CFS/AFS (An Initiative under ‘Minimum Government Maximum Governance’)
August 19, 2017 Notifications Customs

Anti-dumping duty on Textured Toughened (Tempered) Glass, originating in or exported from China PR imposed - Notification
August 19, 2017 Notifications Customs

Amendment in Notification No. 60/2011-Customs which Exempts specified goods from customs duty for sale in Balat, Kalaichar, Srinagar (Tripura) or Kamalasagar (Tripura)......
August 19, 2017 Notifications GST

Rates of UTGST on specified parts of tractors from 14% to 9 % - Notification
August 19, 2017 Notifications GST

Rate of IGST reduced on specified parts of tractors from 28% to 18 % - Notification
August 19, 2017 Notifications GST

Rates of CGST on specified parts of tractors reduced from 14% to 9 % - Notification
August 19, 2017 Case Laws Service Tax

Classification of service - taking two helicopters on lease from the two foreign lessors ADA, Abu Dhabi and BLFIL, Ireland on dry lease basis - activity is in the nature....
August 19, 2017 Case Laws Service Tax

CENVAT credit - Golf Club Membership is not related to the assessee's business and therefore, they are not entitled to the CENVAT credit of service tax paid on club......
August 19, 2017 Case Laws Customs

Anti-dumping duty - Whether Amendment Notification dated January 23, 2014, amending Notification dated January 02, 2009 by allowing it to remain in force till January......
August 19, 2017 Case Laws Income Tax

Eligibility for the benefits of u/s 80P(2)(a)(i) - it is a complete misnomer on the part of the Assessing Officer to treat the assessee as a co-operative bank within the....
August 19, 2017 Case Laws Income Tax

Exemption u/s 11 - violation of provisions of section 13(1)(c) - providing food to the officers and their guests - 73 meals coupons utilized by the Chairman - exemption cannot be denied
August 19, 2017 Case Laws Income Tax

Estimation of income from fish tanks - cultivation of the fish ponds - Estimation of water spread area and the bund area - in the absence of books of accounts we hold......
August 19, 2017 Case Laws Income Tax

waiver of interest u/s 220(2) - Jurisdiction - the officer, who heard the petitioner in person was not the Officer/Chief Commissioner, who decided the matter - The legal....
August 19, 2017 Case Laws Income Tax

Benefit of deduction u/s.57(iii) - whether payment was made for enlarging the control and management over - capital expenditure or revenue expenditure - HC dismissed the revenue appeal
August 19, 2017 Case Laws Income Tax

Deduction u/s 80IA/80IB - once deduction is granted in the initial Assessment Year, the same would continue for the period of 10 consecutive year unless the relief for......
August 19, 2017 News GST

Guidelines for filing of return in FORM GSTR-3B FOR July 2017, determination of tax payable, adjustment of ITC, payment of tax by 20.8.2017 etc.
August 19, 2017 Case Laws Income Tax

An attempt to make reassessment after the notice u/s 147 is on the basis that the petitioners were not carrying out manufacturing activities, cannot be a ground to......
August 19, 2017 Case Laws Income Tax

TPA - ALP of umbrella of services - Non-availing of services cannot be the basis for rejecting the claim - TPO or the DRP has not stated that payment made by the......
August 19, 2017 News Indian Laws

Clarification regarding number of Taxpayers added after Demonetization
August 18, 2017 Case Laws Service Tax

Belated appeal - Import of services before 1.4.2006 - Business Auxiliary Service - service tax was paid but no interest and penalty - later the law was declared in......
August 18, 2017 Case Laws Service Tax

Erection commission and installation Services - The Chief Engineer, Water Resources Department of the Government of Maharashtra is not a commissioning and installation......
August 18, 2017 Case Laws Central Excise

CENVAT credit - the effect of proviso to Rule 3(4) of CCR is that though a manufacturer is obliged to discharge excise duty liability by 5th or 6th day of the next......
August 18, 2017 Case Laws VAT and Sales Tax

VAT on supply of cooked food in the restaurant - SC dismissed the SLP against the decision of HC wherein it was held that, where element of service has been so declared.....
August 18, 2017 Circulars SEZ

Restriction of Gold content upto maximum limit of 22 Carats for export of Gold jewellery, including partly processed jewellery, whether plain or studded and articles,......
August 18, 2017 Case Laws Income Tax

Addition u/s 41 - conversion of advance into capital - advance was received under FDI - nexus with an allowance or deduction for any previous year as a claim of loss,......
August 18, 2017 Case Laws Income Tax

Additions u/s 41(1) - The liability remains and because under the scheme of the BIFR the principal sum was waived, the assessee has not enjoyed any actual benefit of......
August 18, 2017 Case Laws Income Tax

Withdrawal of Waiver of interest u/s 234A & 234B - order by settlement commission - Rudimentary legal principle is that subsequent development of law cannot be a ground.....
August 18, 2017 Case Laws Income Tax

Cash payments - violation u/s 40A(3) - where the payment is made to the agent of the payer, Rule 6DD comes to the rescue and not otherwise. The truck drivers are not the....
August 18, 2017 Notifications Customs

Making E-payment of Customs duty mandatory where duty of customs is ten thousands or more and where importers registered under Authorised Economic Operator Programme w.e.f. 1.9.2017
August 18, 2017 Notifications GST

Due date of furnishing Form GSTR-3B extended for the Registered persons entitled to avail input tax credit in terms of section 140 of the said Act read with rule 117 of.....
August 18, 2017 Forms GST

Government departments applying for registration as suppliers may not furnish Bank Account details - Form GST REG-01 amended
August 18, 2017 Act Rules GST

Member of the Authority for Advance Ruling shall not be below the rank of Joint Commissioner - See Rule 103 as amended.
August 18, 2017 Act Rules GST

Electronic Cash Ledger - payment of GST towards supplying online information and database access or retrieval services (OIDAR) from a place outside India to a......
August 18, 2017 Act Rules GST

Electronic Cash Ledger - Challan Generated for payment of GST in Form GST PMT-06 shall be valid for 15 days. - See Rule 87(2) as amended
August 18, 2017 Act Rules GST

Commissioner empowered to specified the conditions for submitting Form GSTR-3B where dues date of submitting GSTR-1 and GSTR-2 has been extended. - See Rule 61(5) as amended.
August 18, 2017 Act Rules GST

ITC of CVD paid on stock of imported Gold dore bar before 1.7.2017 restricted to one-sixth of such credit - see New Rule 44A
August 18, 2017 Act Rules GST

Manner of claiming credit in special circumstances - Sub-Rule 1(b) of Rule 40 substituted regarding due date of filing of details in Form GST ITC-01 - See amended Rule 40
August 18, 2017 Act Rules GST

Assignment of Unique Identity Number (UIN) to certain special entities - Power of Proper officer to assign extended - See the amended Rule 17
August 18, 2017 Act Rules GST

Due date for filing of Stock statement in FORM GST CMP-03 extended from 60 days to 90 days in case of a person opting for Composition scheme in GST. - See the amended Rule 3.
August 18, 2017 Forms GST

FORM GST REG-13 - Application/ Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others - Goods and Services Tax - As amended
August 18, 2017 Case Laws Income Tax

TDS u/s 194C - addition u/s 40(a)(ia) - purchase from various manufacturers who in turn manufacture the same as per the specifications provided by the assessee - not in.....
August 17, 2017 Customs

Rate of Duty Drawback (AIR) on Articles of jewellery made of gold, Articles of jewellery made of silver and Articles made of silver falling under Chapter 71 reduced.
August 17, 2017 Case Laws Service Tax

Business Auxiliary Services (BAS) - Export of services or not - Overriding commission and incentives - the amount payable as ORC was deducted by the appellant from the......
August 17, 2017 Case Laws Service Tax

Event Management Service - pure agent service - The input service and expenses are necessary for providing the service, therefore the same cannot be claimed as reimbursement.
August 17, 2017 Case Laws Service Tax

Sale of space of time or advertisement service - advertisement on Bus Shelter - the appellant are involved in sale of space for advertisement and are liable to tax

1 ....24 25 26 272829 30 31 32........ 95

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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...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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 ...