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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 1401 to 1450 of 4703 Records

1 ....25 26 27 282930 31 32 33........ 95

August 17, 2017 Case Laws Central Excise

CENVAT credit - the service tax paid on servicing of the car as well as for housekeeping service fall in the definition of 'input service' as it is in relation to the......
August 17, 2017 Case Laws Income Tax

Settlement Commission is authorized to levy interest u/s 234B on additional amount of assessed tax u/s 245D over declared income u/s 245C - HC
August 17, 2017 Case Laws Income Tax

Taxation in the hands of power of attorney - Even if it is assumed that the assessee has received money and not handed over the same to the land owner such receipt is a.....
August 17, 2017 Circulars GST

C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime
August 17, 2017 Notifications Customs

Exemption / Concessional rate of customs duty / IGST in respect of temporary import of goods (on lease) to be re-exported subject to specified condition - Only specified....
August 17, 2017 Notifications Central Excise

Government allowed export benefit to Bhutan in Indian Currency under Central Excise Law.
August 17, 2017 Case Laws Income Tax

The entire profit/loss arising to the assessee on sale of shares has been finally taxed in the hands of the assessee under the head “ capital gains” and consequently in.....
August 16, 2017 Circulars Customs

Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962 - reg. - Circular
August 16, 2017 Circulars GST - States

Issues related to Bond/Letter of Undertaking (LUT) for Export payment of Integrated Goods & Service Tax (IGST) - Delhi Govt prescribes procedure and manner for......
August 16, 2017 Circulars GST

Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply - Circular
August 16, 2017 Circulars GST

List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates - Circular
August 16, 2017 Act Rules DGFT

DUTY EXEMPTION / REMISSION SCHEMES - Export of gold jewellery, including partly processed jewellery, whether plain or studded, and articles, containing gold above 22......
August 16, 2017 Act Rules DGFT

EOU / EHTP / STP / BTP - Export of gold jewellery, including partly processed jewellery, whether plain or studded, and articles, containing gold above 22 carats shall......
August 16, 2017 Notifications Customs

Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg - Notification
August 16, 2017 Case Laws Service Tax

Refund of service tax - rejection on the ground of time limitation and unjust enrichment - The Circular is only clarificatory in nature. As such, there is no question of....
August 16, 2017 Case Laws Service Tax

Cenvat Credit - input services - As per the definition of input service at the relevant time, the service of setting up/ modernisation, renovation of the factory......
August 16, 2017 Case Laws Income Tax

Benefit of Section 80P - income of co-operative societies under Section 80P - providing credit facilities / financial business - its operation was not confined to its......
August 16, 2017 Case Laws Income Tax

The activity of the petitioner in supplying the audio of the back ground sound to the film already shot by the customers, amounts to manufacture within the meaning of Section 80-IB - HC
August 16, 2017 Case Laws Income Tax

Revision u/s 263 - adherence to time limit prescribed by the provisions - limitation period - the issue was under revision was not part of assessment u/s 143(3) which......
August 16, 2017 Case Laws Income Tax

Power of AO to withdraw the interest granted u/s 244 by way of rectification of mistake u/s 154 - Interest u/s. 244 could not be withdrawn in absence of clear cut......
August 16, 2017 Case Laws Income Tax

If the object of the legislature is to tax the capital gains arising on transfer of a capital acquired under a gift or will by including the period for which the said......
August 16, 2017 Case Laws Income Tax

Validity of revised return u/s 139(5) - return was revised after issuance of intimation u/s 143(1) - claim of benefit of excess set off of losses and carry forward of......
August 16, 2017 Case Laws Companies Law

Compounding of offence - in view of section 441(1) of the Companies Act, 2013, this Tribunal has got power to compound the violation of Section 177(1) of the Act, only......
August 14, 2017 Notifications Customs

The government hiked the import duty on crude palm oil from 7.5% to 15%, and on refined from 15% to 25% - The import duties on other crude edible oils like soya and......
August 14, 2017 Case Laws Customs

Classification - pellet mill and spare parts for shrimp feed machinery - whether part of pellet mill and spare parts of shrimp feed machinery can be classified under CTH....
August 14, 2017 Case Laws Customs

Mutilation of Imported goods - No enquiries have been made overseas to find out the composition of the material. In that circumstances, the report of the chartered......
August 14, 2017 Case Laws Customs

Valuation - the alleged import and further onward attempt to re-export to Russia by manipulating/ fabricating the import documents and the value is very much in......
August 14, 2017 Case Laws Customs

Import of old and used pipes with plastic material i.e. thermally insulated with polyurethane form - The plastic material is hazardous waste is based only on assumption.....
August 12, 2017 Case Laws Central Excise

Classification under Chapter Subheading No.8701.90 or under Chapter 8704.20 of Central Excise Tariff Act, 1985? - allegation that, the motor vehicles is used for......
August 12, 2017 Case Laws Companies Law

Suspected to be the shell companies - investigation in respect of 331 companies by SEBI - the impugned communication issued by SEBI on the basis that the appellants (two....
August 12, 2017 Case Laws Income Tax

Seizure of the cash by the police authorities - failure of the Income Tax department exercise requisition powers u/s 132A - When no such requisition was made, the police....
August 12, 2017 Case Laws Income Tax

Tax Recovery proceedings - priority over other dues / secured creditors - the Revenue cannot prevent the petitioner-bank as a secured creditor from realizing its unpaid.....
August 12, 2017 Case Laws Income Tax

Validity of intimation / adjustment u/s 143(1) - Exemption u/s 11A denied - Registration no. u/s 12AA was not mentioned in the ITR - Since the adjustment made by the AO.....
August 12, 2017 Case Laws Income Tax

Deduction u/s 54F - satisfaction of relevant conditions - owning more than one house - another house was under construction and it cannot be said as another residential.....
August 12, 2017 Case Laws Income Tax

TPA - CIT-(A) was not empowered to restore the issue to the file of the TPO for deciding afresh. He should have called for a remand report from the TPO and should have......
August 12, 2017 Case Laws Income Tax

Accrual of income - Deferred Bank Guarantee Commission - he commission income arising from the guarantee given on behalf of the customer has been recognized by the......
August 12, 2017 Case Laws Income Tax

Rejecting of claim of loss - ad-hoc estimation of income - AO is allowed to make additions for want of evidences and the same should be fair and reasonable. - AO should.....
August 12, 2017 Case Laws Income Tax

Revision u/s 263 - unexplained investments - non-initiation of penalty u/s u/s 271(1)(c) of the Act render the order erroneous and prejudicial to the interest of the......
August 12, 2017 Case Laws Income Tax

Claim of exemption u/s.10(1) - agricultural nature of the income earned out of the sale of the flowering plants developed out of imported mother plants in Tissue Culture....
August 11, 2017 Case Laws Service Tax

Maintenance and repair service - repair, alteration, renovation or restoration or similar service in relation to commercial buildings and civil structures - the......
August 11, 2017 Notes Income Tax

ICDS would apply to the taxpayers whose income is taxed under presumptive tax schemes (i.e. u/s 44AD, 44ADA, 44AE, 4BB, 44BBA, 44BBB) for limited purpose of determination of turnover
August 11, 2017 Notes Income Tax

ICDS - If the assessee is following mercantile system of accounting for his manufacturing business and cash system of accounting for his commission agency business, then....
August 11, 2017 Case Laws Customs

Reimbursement of Central Sales Tax (CST) - goods purchased from EOU - Irrespective of the location of the Manufacturing Units selling such products to the petitioner in.....
August 11, 2017 Case Laws Customs

Refund claim - Cess - unjust enrichment - The amount realized from the foreign buyer was only FOB value - the refund of cess is not hit by unjust enrichment
August 11, 2017 Case Laws Customs

Confiscation of goods - shipping bills were not entered in export goods arrival register maintained at CFS, STT, ICD, Dadri - drawback claim - goods were exported and......
August 11, 2017 Case Laws Companies Law

Membership of the private company exceeded 50 or not - joint share holdings - exclusion of employee quota - The submission that such employee quota share does not remain....
August 11, 2017 Case Laws Companies Law

Membership of the private company exceeded 50 or not - Deemed public company - The number of members of the compnay has not exceeded 50 by virtue of transfer of shares......
August 11, 2017 Case Laws Income Tax

MAT computation - Provision for bad and doubtful debts - If, at the end of the year showing the loans and advances on the asset aside of the balance sheet as net of the.....
August 11, 2017 Case Laws Income Tax

Addition u/s 68 - peak credit theory - accommodation entry provider - ITAT went merely on the basis of accountancy, overlooking the settled legal position that peak......
August 11, 2017 Case Laws Income Tax

Penalty u/s. 271D - contravention of provision of Section 269SS - reasonable cause for not accepting loans by way of account payee cheque or demand draft - These loans......

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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

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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 ...