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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3451 to 3500 of 4703 Records

1 ....66 67 68 697071 72 73 74........ 95

March 21, 2017 News Indian Laws

Cash transactions proposed to be capped at ₹ 2 lakh
March 21, 2017 Case Laws Service Tax

Import of services - reverse charge - amount paid as insurance premium by the appellant to TD Bank as part of loan amount - borrower of money in India is neither a......
March 21, 2017 Case Laws Service Tax

Import of services - reverse charge - if a foreign entity is having a business establishment in India, the service rendered through such establishment cannot be taxed......
March 21, 2017 Case Laws Service Tax

Business Auxiliary services - PFL is only producing and selling concentrate to the main appellant for converting into aerated water - the main appellant is not promoting....
March 21, 2017 Case Laws Service Tax

Service to foreign party - scope of the term export - the destination has to be decided on the basis of the place of consumption, not the place of performance of Service....
March 21, 2017 Case Laws Service Tax

Liability of tax - GTA service - the appellant being a public limited company is covered within one of the seven categories specified where the service tax liability......
March 21, 2017 Case Laws Service Tax

Airport service - sale of entry ticket at the airport - in terms of the agreement with the Airport Authority of India the appellant was allowed to recover the entry......
March 21, 2017 Case Laws Service Tax

Classification of taxable service - various composite activities starting from receipt, shifting, handling, loading, packaging in suitable manner, security X-ray,......
March 21, 2017 Case Laws Service Tax

Public Relation Service - The use of the phrases “in relation to” and “in any manner” widens the scope of the taxability with reference to public relations - the......
March 21, 2017 Case Laws Service Tax

Valuation - inclusion of airport taxes, passenger service fee (PSF) - it is necessary to establish with documentary evidence the background of such fee or taxes, legal......
March 21, 2017 Case Laws Service Tax

Classification of services - packaging activity cannot be equated with cargo handing services - prior to the amendment made by the Finance Act of 2005 with effect from......
March 21, 2017 Case Laws Central Excise

Classification of Synthetic Web Equipment - classified under Chapter Sub Heading No. 6307.90 or under Tariff Item No. 4202 1990 - Synthetic Web Equipment are......
March 21, 2017 Case Laws Central Excise

Claim of refund and interest on delayed refund - adjustment of refund with the amount due in another case against which the appeal was pending - It is improper for them.....
March 21, 2017 Case Laws Central Excise

MODVAT credit - iron and steel products - welding items - the word ‘include’ in the definition of inputs cannot be given a restrictive approach. The items shown in the......
March 21, 2017 Case Laws Central Excise

SSI exemption - dummy units - The concept of “related person” is relevant for valuation of excisable goods. The turnover of related persons cannot be perse clubbed......
March 21, 2017 Case Laws Customs

Valuation of imported goods - Time Bound Software - Beta Software - deductive value or computed value - the value shall be determined using reasonable means consistent......
March 21, 2017 Case Laws Customs

Classification of imported goods - Eye Tracking System - considering note 5 to chapter 90, the item deserves classification under chapter 9031 and further under its sub.....
March 21, 2017 Case Laws Customs

Loss in transit - normal loss or not? - import of Crude Palm Oil - benefit of N/N. 12/2012-CUS dated 17.03.2012 - the loss in the given facts and circumstances is a......
March 21, 2017 Case Laws Income Tax

Penalty proceeding u/s271B - reason for the delay in auditing the accounts - accountant and the other employees had resigned during the relevant period - assessee also......
March 21, 2017 Case Laws Income Tax

Exemption u/s 11 - trust - Financial status of the said student or other things are immaterial so far as purpose for which scholarship to Adheesh Bhagat is concerned -......
March 21, 2017 Case Laws Income Tax

100% Depreciation on "Jetty" - The main function of a Jetty was to provide a passage or, a platform to ferry articles onto the concerned Vessels. This could have been......
March 21, 2017 Case Laws Income Tax

Addition u/s 69 - unless it is first established beyond doubt that there is an investment which is not recorded by the Assessee in its books, no occasion to explain......
March 21, 2017 Case Laws Income Tax

Income generated on sale of goods generated on trial run - taxable as revenue or not - if the assessee receives any amounts which are inextricably linked with the......
March 21, 2017 Case Laws Income Tax

TDS u/s 194C - assessee a sugar manufacturer made payment of harvesting and transportation charges to harvesting and transport contractors on behalf of farmers which......
March 21, 2017 Case Laws Income Tax

Addition of unexplained cash not recorded in the books of account u/s 69A - Merely because, at the relevant time aforesaid amount was not seized and returned, it cannot.....
March 21, 2017 Case Laws Income Tax

Entitled to raise a fresh claim before the Appellate Authorities - claim which was not made in the return of income originally filed under Section 153A r.w.s. 143(3) of.....
March 21, 2017 Case Laws Income Tax

TDS - taking of the machinery and equipment on hire would not amount to a contract for carrying out any work as contemplated in section 194C - The said contract i.e.......
March 20, 2017 Finance Act / Amendment Acts

Goods and services Tax Rules, 2017 (GST Rules)
March 20, 2017 Case Laws Service Tax

CENVAT credit - denial on the ground that invoices bearing the addresses of the branches which are not registered - even though the said services have been received at......
March 20, 2017 Case Laws Service Tax

Rebate claim - time limitation - Rule 5 of CCR, 2004 read with N/N. 11/2005-ST - export of services - in the case of claim of rebate the prescription of one year u/s 11B....
March 20, 2017 Case Laws Service Tax

CENVAT credit - input services utilised at the R&D centres of the appellant company and transferred to factory through input service distribution mechanism - the......
March 20, 2017 Case Laws Service Tax

100% EOU - refund claim - encashment of unutilized Cenvat Credit of input services used in the manufacture of the final product - Just because the notification has not......
March 20, 2017 Case Laws Service Tax

CENVAT credit - supporting structures for capital goods - Since, cargo handling is specified under the definition of capital goods, the appellant will be entitled to the....
March 20, 2017 Case Laws Service Tax

CENVAT credit - procedural lapses - whether credit of Cenvat taken on the basis of ISD Invoices issued by the Head Office of the appellant units is deniable for curable.....
March 20, 2017 Case Laws Service Tax

Import of services - An advertisement in “Fertilizer Focus”, a magazine published from U.K. - the magazine ‘Fertilizer Focus’ will be covered under the definition of......
March 20, 2017 Case Laws Service Tax

Refund claim - Rule 5 of CCR, 2004 read with N/N. 27/2012 CE (NT) dated 08.06.2012 - Natural justice - rejection of refund without issuing a Show Cause Notice is highly.....
March 20, 2017 Case Laws Central Excise

Returned goods - Rule 16 - Reversal of CENVAT credit or payment of appropriate duty on goods processed - such goods / vehicles undergo a process of manufacture and......
March 20, 2017 Case Laws Central Excise

Classification of tooth paste - Sensodent-K and Sensodent-KF having active ingredient namely Potassium Nitrate - classifiable under Chapter 3003.10 as medicated dentist.....
March 20, 2017 Case Laws Central Excise

Valuation - place of removal - in transit insurance is taken by the appellant - there is no condition related to the issue whether the inspection is carried out at site.....
March 20, 2017 Case Laws Central Excise

CENVAT credit availed on goods exempted by notification - fabrication of body / structure on motor vehicle chassis - assessee has not paid the correct amount under Rule.....
March 20, 2017 Case Laws Central Excise

Exemption subject to conditions - Benefit of N/N. 44/2001-CE(N.T.), dt.26.06.2001 - when the conditions have not been fullfilled, necessary consequences are to be faced.....
March 20, 2017 Case Laws VAT and Sales Tax

Input Tax Credit (ITC) - If, the effective date of cancellation of registration certificate follows the date of invoice, then, the fact the registration certificate was.....
March 20, 2017 Case Laws Companies Law

As a whole, as discussed above, we find no financial mismanagement with malafide intention of siphoning off company's funds - But certainly, if examined cumulatively in.....
March 20, 2017 Case Laws Companies Law

Misuse of position by Directors - misuse of digital signature - the respondent nos.2 to 4 have misused their position and the petitioner company in spite of being......
March 20, 2017 Case Laws Income Tax

Depreciation - determination of cost - At the time of purchase of machineries there was no whisper about the meeting of the cost directly or indirectly by the machine......
March 20, 2017 Case Laws Income Tax

Defaults in furnishing of TDS statements - AO is not empowered to charge fees under section 234E of the Act by way of intimation under section 200A of the Act in respect....
March 20, 2017 Case Laws Income Tax

Refusal to stay the collection of demand - Asst. CIT directed the petitioner to deposit 15% of the disputed demand - Prl. CIT confirmed the order - it has failed to......
March 20, 2017 Case Laws Income Tax

Addition u/s 68 by the AO - CIT(A) confirmed the additions u/s 69 - The provisions of Section 292B of the I.T. Act, 1961 are not applicable because there is no mistake,.....
March 20, 2017 Case Laws Income Tax

Liability towards interest u/s 234A & 234B - assessment u/s 153A - The earlier regular assessment in the instant case survives and does not stands abated - liability......
March 19, 2017 Case Laws Service Tax

Business Auxiliary Service - whether the activity of cutting and packing of lettuce, onion and salad mix would fall under the category of business auxiliary service......

1 ....66 67 68 697071 72 73 74........ 95

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number