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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 401 to 450 of 4703 Records

1 ....5 6 7 8910 11 12 13........ 95

November 21, 2017 Circulars Customs

Eligibility of dumpers imported for Coal Mines for benefits under Project Import Regulations- reg. - Order-Instruction
November 21, 2017 Case Laws Income Tax

The payment made by the assessee for acquisition of the software as well as right to use the key provided by the supplier for making necessary modification, alteration,.....
November 21, 2017 Case Laws Income Tax

Depreciation on gym equipments installed in the premises of Managing Director - Simply because it is being used by MD it cannot be held to be for private use so as to......
November 21, 2017 Case Laws Central Excise

Tour operator service - The rationale applicable to Stage Carriage Permits would equally apply to Contract Carriage vehicles covered by the permit under Section 74 of......
November 21, 2017 Case Laws Central Excise

SSI Exemption - the purpose of small scale notification is to grant benefit to the SSI and to encourage the small scale industries. Such purpose cannot be defeated on......
November 20, 2017 Case Laws Income Tax

Reopening of assessment - if some aspect, vital or important, is overlooked during assessment, per se the remedy are not reassessment, but rather, the corrective......
November 20, 2017 Case Laws VAT and Sales Tax

Classification of Poultry Feed Supplements - mere fact that certain items may cure disease or strengthen bones, liver etc., for that reason alone they may not be held......
November 20, 2017 Case Laws Income Tax

Nature of loss - "business loss" or "speculative transactions" - what is "hedging transaction" and when it can be a "speculative transaction"? - safeguard against loss......
November 20, 2017 Case Laws Income Tax

Requisitioning of books of accounts and their documents u/s 132A(1)(b) without recording satisfaction or reason to believe is not sustainable in law - HC
November 20, 2017 Case Laws Income Tax

AO was not justified in denying the claimed exemption under section 54 of the Act to the assessee on the basis that possession of the property was not handed over to the....
November 20, 2017 Case Laws Income Tax

Supply of software on licence - Taxability in India - If the receipts cannot be taxed under the treaty as royalty, then it cannot be taxed under the domestic law under......
November 18, 2017 Case Laws Income Tax

Validity assessment order when the assessee has expired during the pendency of the proceedings - There is no illegality committed by the AO. He only committed an......
November 18, 2017 Case Laws Income Tax

Addition on interest accrued on sticky loans and advances - Under the mercantile system of accounting an income accrues when there is reasonable certainty for realising.....
November 18, 2017 Case Laws Income Tax

Revenue recognition - AO will not be justified to work out the profit by applying percentage of completion method during the impugned year on selective basis - AT
November 18, 2017 Case Laws Customs

Classification - Parts of International Private Leased Circuit (IPLC) Lawful Interception Monitoring (LIM ) Networking System - the classification under CTH 85176990 is.....
November 18, 2017 Case Laws VAT and Sales Tax

Classification of Routers and Hubs - goods sold by the assessee, namely, router, is a computer peripheral, falls under Serial No.22, Entry 68 of Part B of I Schedule of.....
November 18, 2017 Case Laws VAT and Sales Tax

Input tax credit - whether the petitioner is entitled to input tax credit on the tax amount shown in the invoices issued by the sellers who have availed benefit of......
November 18, 2017 Case Laws Income Tax

TDS on enhanced compensation - whether the compensation is paid for property other than agricultural land or otherwise - Since the Land Acquisition Collector had......
November 17, 2017 Act Rules GST

Anti-Profiteering Authority - Power to terminate the Chairman and Technical Member of the authority - Provisions of Rule 124 of GST Rules, 2017 amended.
November 17, 2017 Act Rules GST

Appointment of Appellate Authority - Additional Commissioner (Appeals) and Commissioner (Appeals) - assignment of jurisdiction in hierarchy - GST - New Rule 109A
November 17, 2017 Act Rules GST

Form and manner of application to the Authority for Advance Ruling - Manual filing and processing - Goods and Services Tax - New Rule 107A
November 17, 2017 Act Rules GST

Application for refund of tax, interest, penalty, fees or any other amount - Manual filing and processing - Goods and Services Tax - New Rule 97A
November 17, 2017 Act Rules GST

Issue of consolidated tax invoice in case of banking company, NBFC etc. - For the words “supplier shall issue”, the words “supplier may issue” substituted
November 17, 2017 Act Rules GST

Reversal of ITC (GST) - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases - Supply of services having place......
November 17, 2017 Act Rules GST

Reversal of ITC (GST) - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof - Supply of services having place of......
November 17, 2017 Case Laws Income Tax

Reopening of assessment - obligation on the part of the assessee does not extend beyond fully and truly disclosing all primary facts - the reopening proceedings are......
November 17, 2017 Case Laws Income Tax

Monetary limit for filing an appeal - power of CBDT u/s 119 - the direction issued by the CBDT is binding on all subordinate officers and Section 268A(4) which has been.....
November 17, 2017 Case Laws Income Tax

TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities......
November 17, 2017 Case Laws Income Tax

Penalty u/s 271C - non deduction of tds u/s 194J / 194C by assessee charitable organization on time - the penalty u/s 271C of the Act cannot be levied for the delayed......
November 17, 2017 Case Laws Income Tax

Additional depreciation - business of manufacture of cold drinks - the assessee is legally entitled to avail the benefit of additional depreciation under Section......
November 17, 2017 Case Laws Service Tax

CENVAT credit - services provided to Special Economic Zone - the CENVAT credit of service tax paid on trading activity carried out by the appellant rightly denied. - AT
November 17, 2017 Case Laws Service Tax

Renting of immovable property Service - sale of space or time for advertisement by municipalities / corporations - demand of service tax with interest confirmed but......
November 17, 2017 Case Laws VAT and Sales Tax

KSS 2017 - The said Scheme is a self contained Code in itself and envisages first the complete payment of tax assessed and then only 10% of assessed interest and penalty....
November 16, 2017 Case Laws Income Tax

Rental income - income/loss from the multiplex is liable to be assessed as ‘business income/loss and not as income from house property. - AT
November 16, 2017 Case Laws Income Tax

TPA - ALP - Provision of expenses - The AO has misunderstood the provision debited and credited to the price support account as a mere provision and not as an actual......
November 15, 2017 Notifications GST

Integrated Goods and Services Tax Amendment Rules, 2017 - Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.
November 15, 2017 Notifications GST

Quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore - New time schedule
November 15, 2017 Notifications GST

Due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores - New time schedule
November 15, 2017 Notifications GST

Return by a composition supplier - time limit for filing of FORM GSTR-4 for the quarter July to September, 2017 extended till 24-12-2017
November 15, 2017 Notifications GST

return by a non-resident taxable person - time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 extended till 11-12-2017
November 15, 2017 Notifications GST

Online Information Database Access and Retrieval services (OIDAR) - time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 extended till 15-12-2017
November 15, 2017 Notifications GST

Return by Input Service Distributor (ISD) - Time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 extended till 31-12-2017
November 15, 2017 Notifications GST

Due date for submission of details in FORM GST-ITC-04 extended. Now it can be filed upto 31-12-2017 - goods dispatched to a job worker
November 15, 2017 Notifications GST

Maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards fixed as ₹ 25/- per day [in case of Nil return, it will ₹ 10/- per day]
November 15, 2017 Notifications GST

Suppliers of services through an e-commerce platform exempted from obtaining compulsory registration if aggregate turnover is not exceeding rupees 20 lacs [Rs. 10 lacs......
November 15, 2017 Notifications GST

GST on receipt of advance - Now all assessee are allowed pay tax at time of supply of goods [This concession is not for service providers]
November 15, 2017 GST

Services - General Exemption from GST - CGST / UTGST / SGST / IGST - Table as amended
November 15, 2017 Notifications GST

Rate of Tax on Services - Table as amended
November 15, 2017 Notifications GST

Exempts Skimmed milk powder, or concentrated milk - supplied to a distinct person - for distribution through dairy cooperatives or companies - Notification as amended
November 15, 2017 Notifications GST

Rates for supply of services under IGST Act - Notification as amended

1 ....5 6 7 8910 11 12 13........ 95

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Latest Case Laws

What's New:
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Latest Circulars

F: Stock damaged in recent floods

F: ITC on Inward supplies availed in the next Financial Year

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

H: Personal hearing mandatory before heavy penalty order; natural justice...

H: No invoice/e-way bill discrepancy, areca nut seller deemed owner as pe...

H: Appellate tribunal rejects delay condonation, upholds strict adherence...

H: Apex Court upholds 'socialist' and 'secular' in Constitution's Preambl...

H: GST Circular allows filing rectification for input tax credit claims t...

H: GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6%...

H: Fabric manufacturer wins tax case over CENVAT credit denial due to lac...

H: Fixed deposits in Krishi Bank treated as investments; loss on liquidat...

H: Amalgamated company's income assessment challenged due to jurisdiction...

H: Government Ayurveda Institute's Share Capital Interest Dispute: Treate...

H: Interest on enhanced compensation for land acquisition: Taxable or exe...

H: Cash payment exceeding limit during sale deed registration wrongly pen...

H: Undisclosed income declared under IDS 2016 can't be treated as unexpla...

H: Tax deduction denied for incomplete housing project & excess commercia...

H: Stone article exporters win relief from classification dispute.

F: GST on Solar Plant

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...