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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 3751 to 3800 of 4703 Records

1 ....72 73 74 757677 78 79 80........ 95

March 6, 2017 Case Laws Customs

Cancellation of Advance licence - fulfilment of export obligation - The RBI has clarified that the ‘transaction in question pertains to exports from India against......
March 6, 2017 Case Laws Customs

Refund of SAD - what is manufactured and sold by the appellant is "Proflex Roof" and on such "Proflex Roof" VAT is paid. Therefore, it cannot be said the assessee has......
March 6, 2017 Case Laws VAT and Sales Tax

Section 6A of CST Act, 1956 is a procedural provision, the submission that amendment in Section 6A of the CST Act creates an irrebutable presumption of “sale” in absence....
March 6, 2017 Case Laws VAT and Sales Tax

Release of seized goods - goods were being transported with a valid Transit Declaration Form (TDF) - invoices mentioned Tin numbers, which were found to be non-existent.....
March 6, 2017 Case Laws VAT and Sales Tax

Inter State sale or not? - The goods were of specific quality and description for being used in the works contract awarded on turnkey basis to the assessee and there was....
March 6, 2017 Case Laws Income Tax

MAT - the retention money cannot be regarded as income even for the purpose of book profits u/s.115JB of the Act though credited in the profit and loss account and have.....
March 6, 2017 Case Laws Income Tax

Addition u/s 68 - addition as share capital receiver from shell/paper company - assessee miserably failed to bring any strong evidence to justify its plea of genuineness....
March 6, 2017 Case Laws Income Tax

AO being an investigator and adjudicator, when coming to an adverse finding against the assessee, was required to record such finding adequately as duly supported by......
March 6, 2017 Case Laws Income Tax

Assessee has rightly claimed short term capital loss which is eligible to be set off against long term capital gain and the impugned transaction is neither “sham” nor......
March 6, 2017 Case Laws Income Tax

TDS u/s 194I - non deduction of TDS - compensation paid for the use of the building / premises / place of the members for construction activities - it would be highly......
March 6, 2017 Case Laws Income Tax

Expenditure of software stock and maintenance charges is required to be treated and / or considered as revenue expenditure and not as capital expenditure - HC
March 6, 2017 Case Laws Income Tax

Addition as unexplained cash credit u/s 68 - addition on the basis of a witness who examined at the back of the assessee - genuineness of the purchases - Revenue cannot.....
March 6, 2017 Case Laws Income Tax

Disallowance u/s 40A(3) - payments made in cash to land owners - expenses were incurred in the villages to develop the land, where there is no banking facilities - claim....
March 5, 2017 News GST

Goods and Services Tax GST) Council approves the Central Goods and Services Tax (CGST) Bill and the Integrated Goods and Services Tax (IGST) Bill
March 4, 2017 Case Laws Service Tax

Scope of SCN - SCN proposed demand of Service tax under the category of 'cargo handling services', however, first appellate authority without prior notice to the......
March 4, 2017 Case Laws Service Tax

Classification of taxable services - When 99% of the commission is towards underwriting services, remaining 1% commission will not determine the essential nature of......
March 4, 2017 Case Laws Service Tax

Extended Period of Limitation - commercial or industrial construction service / works contract service - the matter is resolved only by the decision of Hon'ble Supreme......
March 4, 2017 Case Laws Service Tax

Commercial training or coaching service - deduction in respect of study materials - Procurement of Various goods and materials and their cost being reflected in the......
March 4, 2017 Case Laws Service Tax

Valuation of taxable services - deduction of cost of material as 80% based on contract - Notification 12/2003-ST dated 20.06.2003 - Benefit of exemption allowed - AT
March 4, 2017 Case Laws Central Excise

CENVAT credit - Aluminium Sheets, Flush Partition, Flush Door, Ceiling etc - since the goods in question does not qualify either as input or capital goods the cenvat......
March 4, 2017 Case Laws Central Excise

CENVAT credit - photo copy of courier Bill of Entry - bill of entry in case of courier is filed consolidated in respect of various importers, if that is so then it is......
March 4, 2017 Case Laws Central Excise

CENVAT credit - shortage of input - merely for smaller quantity found short by the internal auditor and reported in 3CD report, credit cannot be denied - AT
March 4, 2017 Case Laws Customs

Revocation of CHA licence - right to prefer an appeal to the Tribunal under Sec. 129A of the Customs Act, 1962 against an order passed under Regulation 21 or 23 is......
March 4, 2017 Case Laws Customs

Incorrect import manifest - There is no doubt that goods have been unloaded, whether inadvertently or otherwise, but there is no allegation that these were not......
March 4, 2017 Case Laws VAT and Sales Tax

Input Tax credit - denial on the ground that the transactions were reflected in retail invoices and not tax invoices and, therefore, did not qualify for credit - the......
March 4, 2017 Case Laws VAT and Sales Tax

When the constitutional validity of a subordinate legislation is challenged which infringes the rights of the citizen of trade in the sale of liquor, it is not possible.....
March 4, 2017 Case Laws Income Tax

Deduction of expenditure incurred in earning income u/s 56 - assessee is a Thrift and Credit Society - the source is inextricable to the nature of the expenditure -......
March 4, 2017 Case Laws Income Tax

Eligibility of exemption u/s 54G - deposit of unutilized capital gain that was deposited in a specified account as laid down in Sec.54G(2) on 30.3.2010 by the Assessee -....
March 4, 2017 Case Laws Income Tax

Prior period expenditure - Contribution to superannuation fund - the contribution cannot be considered as prior period expenses in view of the specific provision of......
March 4, 2017 Case Laws Income Tax

Tds U/S 195 - Grant of license - The amount paid by the appellant to NPL is not in the nature of royalty within the meaning of the DTAA between India - Admittedly NPL......
March 4, 2017 Case Laws Income Tax

Claim of deduction due to loss of Cash in the fire in July 2010 - The entry relating to the loss of cash having been made in the books of account of the assessee only on....
March 4, 2017 Case Laws Income Tax

Rental income - there is no justification of allowing expenses against the house property income other than that provided as deduction under the scheme of computation of....
March 4, 2017 Case Laws Income Tax

Revision u/s 263 - The absence of the word “erroneous order” is not very fatal as reading of the entire order of the CIT would go to show that he was of the view that......
March 4, 2017 Case Laws Income Tax

Levy of fees u/s 234E for default in TDS return - AO is not empowered to charge fees under section 234E of the Act by way of intimation issued u/s 200A in respect of......
March 4, 2017 Case Laws Income Tax

Computation of capital gain - three amounts are in the nature of cost of improvement and do not fall in the realm of repair and maintenance - the computation of capital.....
March 4, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - non disclosure of income earned by way of Director Sitting Fee - merely because the assessee is not maintaining books of accounts, he cannot get.....
March 3, 2017 Case Laws Service Tax

Rejection of refund claim - N/N. 41/2007-ST - there is no dispute about export of goods and charges collected by the bank for realization of export proceeds. Thus,......
March 3, 2017 Case Laws Service Tax

Transaction with International Financial Corporation (IFC) - whether liable to service tax? - IFC Act 1958 clearly provides for immunity of all transactions and......
March 3, 2017 Case Laws Service Tax

Import of services - Section 66A of FA, 1994 - the appellants received mainly legal consultancy service and not management or business consultant service - The finding......
March 3, 2017 Case Laws Service Tax

The service tax demand sought to be confirmed on translation fee itself supports the case of the appellant that translation is one of the gainful employment that can be.....
March 3, 2017 Case Laws Service Tax

The service tax liability on the amount paid as reimbursable to the professionals will not includable as gross value of services and not taxable under Rule 5(1) and also....
March 3, 2017 Case Laws Service Tax

Service tax liability - the target incentives received by the authorized dealer cannot be subjected to service tax under the category of "BAS" - AT
March 3, 2017 Case Laws Service Tax

Service tax liability - Publicity Expenses - the amount shown in the show cause notice was taken from the expense entry made by the appellant in their annual P&L Account....
March 3, 2017 Case Laws VAT and Sales Tax

Input tax credit - reversal on the ground that there was mismatch in information which was available on the departmental website, as against that, which was reflected in....
March 3, 2017 Case Laws Income Tax

Order 142(2A) appointing Special Auditor by AO - when it is stated in the order that looking to the complexity and the multiplicity of transactions, account are required....
March 3, 2017 Case Laws Income Tax

Nature of expenditure - revenue or capital in nature - assessee had engaged a professional interior designer to plan temporary access and exit from the Five Star Hotel......
March 3, 2017 Case Laws Income Tax

Satisfaction Note u/s. 153C - cash seized belonged to the third party, i.e., the assesse in the present case. Such statement also constitutes as material because it is......
March 3, 2017 Case Laws Income Tax

Penalty u/s. 271(1)(c) - bonafide mistake - assessee could not be said to have filed "false" returns when it did not include the amount of interest and notional house......
March 3, 2017 Case Laws Income Tax

Penalty U/S 271B - delay in filing the Tax Audit Report before the specified date - delay in appointment of auditors by the co-operative department for statutory audit -....
March 3, 2017 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - disclosure of additional income consequent to survey operation - the explanations of the assessee that he has declared additional income.....

1 ....72 73 74 757677 78 79 80........ 95

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

F: Stock damaged in recent floods

F: GST on Solar Plant

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

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

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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

A: No GST is applicable for the services provided by the Director under p...

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A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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