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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 1601 to 1650 of 4703 Records

1 ....29 30 31 323334 35 36 37........ 95

August 4, 2017 Case Laws Income Tax

Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act
August 4, 2017 Case Laws Income Tax

Generation of surplus while carrying out charitable activities would not disentitle the assessee for registration u/s. 12A of the Act
August 4, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - show-cause notice issued under section 274 read with section 271 of the Act is defective as it does not speak about the grounds on which the......
August 4, 2017 Case Laws Income Tax

Set off of brought forward losses and depreciation against surrendered income - Departmental representative is only attempting to enlarge the scope of assessment by......
August 4, 2017 Case Laws Income Tax

Eligibility to exemption u/s 11 the engagement with the educational institutions is on the fringe, though, as it appears, is slated to be expanded in future. Its......
August 4, 2017 Case Laws Income Tax

Interest earned should only go to reduce the capital cost of the project to be set up by the respondent company and it should not be brought to tax, as the interest is......
August 4, 2017 Case Laws Income Tax

Grant of registration u/s 12A (a) - charitable activities - urban development authority engaged in the object of "advancement of any other object of general public......
August 3, 2017 Circulars DGFT

Export policy of Muli-bamboo and bamboo products — Proforma for issue of Certificate of Origin (COO) regarding
August 3, 2017 Circulars Customs

Exports under claim for drawback in the GST scenario - Government has dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback....
August 3, 2017 Circulars Customs

Exports under claim for drawback in the GST scenario - Self-declaration format / form for claiming higher rate of AIR of duty drawback under column (4) and (5) of the AIR Schedule
August 3, 2017 Circulars Customs

Refund of IGST paid on exports and Export under Bond scheme - refund of unutilised input tax credit (ITC) or IGST paid - For the option (b), the shipping bill filed by......
August 3, 2017 Circulars Customs

Refund of IGST paid on exports and Export under Bond scheme - unutilised input tax credit (ITC) - Application for refund shall be filed only after the export manifest or....
August 3, 2017 Circulars Customs

Exports under GST - Duty Drawback - it could be possible that export goods may be manufactured by using both Central Excise/Service Tax paid and CGST/IGST paid inputs......
August 3, 2017 Circulars Customs

Exports under GST - Drawback - The certificates from jurisdictional GST officer as referred above may not be available during initial days - all field formations shall......
August 3, 2017 Circulars Customs

Imports and Input Tax Credit (ITC) - Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in the Invoice Rules......
August 3, 2017 Circulars Customs

Imports and Input Tax Credit (ITC) - importers are advised to complete their registration process for GSTIN as ITC of IGST would be available based on GSTIN declared in.....
August 3, 2017 Circulars Customs

Full exemption from IGST has been provided on passenger baggage. However, basic customs duty shall be leviable at the rate of 35% and education cess as applicable on the....
August 3, 2017 Circulars Customs

In the GST regime, for the purpose of levying IGST all the imports under the project import scheme will be classified under heading 9801 and duty shall be levied @ 18%.
August 3, 2017 Circulars Customs

EOUs and SEZ - Post GST - In the GST regime, clearance of goods in DTA will attract GST besides payment of amount equal to BCD exemption availed on inputs used in such......
August 3, 2017 Circulars Customs

The EXIM scrips under the export incentive schemes of chapter 3 of FTP (for example MEIS and SEIS) can be utilised only for payment of Customs duties or additional......
August 3, 2017 Circulars Customs

Import of goods - Post GST - Type of duties - Although BCD, Education Cesses and IGST would be applicable in majority of cases, however, for some products CVD, SAD or......
August 3, 2017 Circulars Customs

While PAN is identifier at the entity level, GSTIN would be used as identifier at the transaction level for every import and export. Further, in scenarios where GSTIN is....
August 3, 2017 Circulars Customs

Under the GST regime, Customs duties will be exempted on imports made under export promotion schemes namely EPCG, DEEC (Advance License) and DFIA. - IGST and......
August 3, 2017 Circulars Customs

Imports of goods - IGST would be levied on cargo which has arrived prior to 1st July but a bill of entry is filed on or after 1st July 2017.
August 3, 2017 Act Rules Customs

Levy of Fees (Customs Documents) Regulations, 1970, has been amended
August 3, 2017 Circulars Customs

Direction issued to all CFSs to give an undertaking that they are responsible to safety and security of cargo during the movement of such containers
August 3, 2017 Circulars Customs

Direction to Importers/Customs Brokers - Importers/CBs are required to intimate the shipping line/agents about their option of the destination CFS, atleast 72 hours......
August 3, 2017 Circulars Customs

Direction to Shipping Lines/Shipping Agents - Not to insist for submission of Original Bill of Lading (BL) at the time of submission of advance intimation. Original Bill....
August 3, 2017 Circulars Customs

For any delay in evacuation of container from Terminal (beyond free period allowed by each Terminal Operator), CFss will be responsible for payment of “Port charges” to.....
August 3, 2017 Circulars Customs

For the consignments having entry inward date 01.07.2017 & onwards and where advance/prior BE were already filed prior to 01.07.2017 there will be no charge on the late.....
August 3, 2017 Circulars Customs

GST implementation - Guidance Note for Importers and Exporters
August 3, 2017 Circulars Customs

Since new provisions for levy of IGST and GST compensation cess on imports have been introduced under the Customs Tariff Act, 1975, Bill of Entry, Shipping Bill and......
August 3, 2017 Circulars Customs

Procedure in respect of discharge and clearance of Liquid Cargo in Bulk for Warehousing in bonded warehouse — all liquid cargo imports discharged through pipelines for......
August 3, 2017 Circulars GST - States

Circular regarding Accounting Framework for new Goods and Services Tax (GST) regime - Circular
August 3, 2017 Circulars Customs

Implementation of Express Cargo Clearance System (ECCS) at Courier Terminal – The provisions of this Public Notice, in so far as they are with respect to automation of......
August 3, 2017 Circulars Customs

The work pertaining to fixation of Brand Rate of Drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, in the GST scenario.
August 3, 2017 Circulars Customs

Implementation of GST in Customs–Changes in BE/SB Declaration–Reg. - changes in Bill of Entry and Shipping Bill declarations
August 3, 2017 Notifications Customs

Rate of exchange of conversion of the foreign currency with effect from 4th August, 2017 - For import and export of goods
August 3, 2017 Case Laws Service Tax

Renting of Immovable Property Services - Joint ownership - benefit of small scale exemption upto ₹ 10 Lakhs to each owner - Benefit of N/N. 06/2005-ST dt.......
August 3, 2017 Case Laws Customs

Import of Manganese ore - Customs authorities took a view that the goods imported are not ore but concentrate and hence will not be eligible for the exemption......
August 3, 2017 Case Laws Income Tax

Accepting the lease equalization charges adjustment in respect of the property taken on rent and rejecting the same in respect of the property given on rent does not fit....
August 3, 2017 Case Laws Income Tax

Deduction u/s 80G - The assessee could not claim deduction under section 80G of the Act in respect of donations by way of clothes sent to the Prime Minister's Relief......
August 3, 2017 Case Laws Income Tax

Entitlement for refund - locus of the present petitioner - change in the parties to contract - if the imposition of tax is not referred in the taxing statute, it should.....
August 3, 2017 Case Laws Income Tax

The netting of the interest paid and the interest received is not permissible. Section 57(iii) of the Income-tax Act also does not help the assessee - the assessee......
August 3, 2017 Case Laws Income Tax

Best judgment assessment - Estimation of income - No court could substitute its "best judgment" for that of the assessing authority - Once the books of accounts have......
August 2, 2017 Circulars Customs

High sea sales of imported goods are akin to inter-state transactions. - GST council has decided that IGST on high sea sale (s) transactions of imported goods, whether......
August 2, 2017 Act Rules GST

Rule 61 - Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2 - Special provisions for adjustment of tax dues,....
August 2, 2017 Act Rules GST

Rule 46 - Tax invoice - Special provision for mentioned the details in respect of supplies meant for export extended to supplies to SEZ
August 2, 2017 Act Rules GST

Rule 44 - Manner of reversal of credit under special circumstances - Reversal of ITC under GST - Sub Rule (2) and (3) substituted - Where tax invoice is not available......
August 2, 2017 Act Rules GST

Rule 34 - Rate of exchange of foreign currency for the purpose of GST - in case of taxable goods, as per the rate notified under Customs Act and in case of taxable......

1 ....29 30 31 323334 35 36 37........ 95

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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 ...

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