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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 551 to 600 of 4703 Records

1 ....8 9 10 111213 14 15 16........ 95

November 8, 2017 Case Laws Income Tax

Depreciation on motor car - though the assessee company was not vested with the legal ownership of the vehicle, but then, it remained the beneficial owner of the same -.....
November 8, 2017 Case Laws Service Tax

Renting of immovable property - levy of service tax - lease rentals - who is liable to bear the burden of tax i.e. the provider of services (lessor) or the recipient of.....
November 8, 2017 Case Laws Central Excise

Principles of Natural Justice - If there are factual grounds to show that the denial of cross-examination was based upon the sound logic, then the order of adjudication.....
November 8, 2017 Case Laws Customs

The appellant is entitled for duty free import of the goods Apple Juice Concentrate under the Transferable DFIA presented by it.
November 8, 2017 Case Laws Central Excise

Classification of Aluminium casting - whether classified under CTH 8511.00 or under CTH 7601.90? - Rule 2(a) of the General Interpretative Rules - When rough aluminium......
November 7, 2017 Circulars GST

Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively – reg. - CGST - Circular
November 7, 2017 Circulars GST

Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park.....
November 7, 2017 Case Laws Income Tax

Exemption from Capital Gain Tax u/s 54EC - eligible investment in the Infrastructure Bonds of National Highway Authority of India - HC condones the delay of 6 months in.....
November 7, 2017 Case Laws Income Tax

The interest on funds borrowed to purchase land which is part of inventory of the assessee company is an allowable deduction u/s 36(1)(iii) - HC
November 7, 2017 Case Laws Income Tax

The investment in the excess stock has to be brought to tax under the head "business income" and not under the head "income from other sources" - HC
November 7, 2017 Case Laws Income Tax

Disallowance of business loss - treating the income derived by the assessee from Portfolio Management Services (PMS) transaction as short term capital gain - Merely......
November 7, 2017 Case Laws Income Tax

A.O. is not correct in coming to the conclusion that on money is exchanged between the parties based on a loose sheet found in the premises of a third person - AO......
November 7, 2017 Case Laws Income Tax

TPA - since there is uncertainty involved in collection of the technical knowhow fees from the PTFSI due to its bad financial condition, the assessee has rightly not......
November 7, 2017 Case Laws Income Tax

The interest received on enhanced compensation in the appellant’s case is liable to tax under the head income from other sources.
November 7, 2017 Case Laws Income Tax

Addition u/s.41(1) - waiver of loan as taxable u/s.41(1) - The loan received is a capital receipt and it does not lose its capital nature even when it is renounced or......
November 7, 2017 Case Laws Income Tax

Denial of exemption u/s 11 and 12 - Taxing surplus from Transportation and Games holding that the transportation activity, games activity and picnic are business......
November 7, 2017 Case Laws Service Tax

Non receipt of Service Tax amount cannot come in way of their ability to pay. The fact that transactions are recorded in Books of Account is not material, as they needed....
November 7, 2017 Case Laws Service Tax

Validity of SCN - the SCN was issued after a period of 5 years - The observations of adjudicating authority on Section 11D is not correct as Section 11D does not provide....
November 7, 2017 Case Laws Central Excise

Refund claim - price variation clause - supplementary invoice - if the payment of supplementary invoice was not made by the customers because duty has not chargeable,......
November 6, 2017 Act Rules DGFT

Prohibition on direct or indirect import and export from/to Democratic People's Republic of Korea (DPRK) - Para no. 2.17 of the Foreign Trade Policy as amended.
November 6, 2017 Act Rules DGFT

Export and Import of goods / Import of second hand goods under EOU, EHTS, STP, BTP schemes - Para 6.01 and 6.02 of Foreign Trade Policy (FTP) aligned with GST / IGST
November 6, 2017 Act Rules DGFT

EXPORT PROMOTION CAPITAL GOODS (EPCG) SCHEME - Indigenous Sourcing of Capital Goods and benefits to Domestic Supplier - Para 5.01 and 5.07 of Foreign Trade Policy (FTP).....
November 6, 2017 Act Rules DGFT

Details of Duties exempted - Import / Export under DUTY EXEMPTION / REMISSION SCHEMES - Para no. 4.14 of Foreign Trade Policy (FTP) aligned with GST / IGST
November 6, 2017 Act Rules Money Laundering

In case the officially valid document presented by a foreign national does not contain the details of address, in such case the documents issued by the Government......
November 6, 2017 Act Rules Money Laundering

Client Due Diligence - liability of Every reporting entity to get and verify the identity of the client - Rule 9 of PML (MAINTENANCE OF RECORDS) RULES, 2005 as amended
November 6, 2017 Act Rules DTAA

DTAA with New Zealand - ASSISTANCE IN THE COLLECTION OF TAXES - New Article 26A
November 6, 2017 Act Rules DTAA

DTAA with New Zealand - Exchange of information - Article 26 as amended.
November 6, 2017 Act Rules Income Tax

Furnishing of Report in respect of an International Group - New Rule 10DB
November 6, 2017 Act Rules Income Tax

Information and documents to be kept and maintained under proviso to sub-section (1) of section 92D and to be furnished in terms of sub-section (4) of section 92D. - New Rule 10DA
November 6, 2017 Act Rules DTAA

DTAA with Slovenia - ASSISTANCE IN THE COLLECTION OF TAXES - New Article 27 w.e.f. 1.3.2017
November 6, 2017 Act Rules DTAA

DTAA with Slovenia - Exchange of information - Article 26 as amended w.e.f. 1.3.2017
November 6, 2017 Case Laws Income Tax

Reopening of assessment - AO was entitled to exercise his powers u/s 148, as there was no opportunity to verify the transactions claimed to have made in those years.......
November 6, 2017 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - receipt of advance against agreement to sale the property to the company - subsequently agreement was cancelled due to fall in market......
November 6, 2017 Case Laws Income Tax

Unexplained cash credit - Since the matching assets shown in the balance sheet, the money has come into the firm in the name of Pushkara, assessee is duty bound to......
November 6, 2017 Case Laws Service Tax

All the capital goods were used in the shopping mall to facilitate the shop owners for operation of the mall, who have been given the shops on rent by the appellant.......
November 6, 2017 Case Laws Service Tax

Erection, commissioning and installation service - sub-contract - double taxation - If the argument of the appellant is accepted then every provision of services to......
November 6, 2017 Case Laws Service Tax

Intellectual property rights service - the payment made to Vemmar SRL, Itay cannot be considered as share of its profit of the joint venture - since the services are......
November 6, 2017 Case Laws Central Excise

Clandestine removal - merely on the basis of statement of employees it cannot be concluded that the imported raw material has not been used in manufacture by the Appellant.
November 4, 2017 Case Laws Income Tax

Stay of demand - assessee in default - Petitioner's application under Section 220(2A) rejected - unreasonableness would be in not providing an adequate opportunity to......
November 4, 2017 Case Laws Income Tax

Even though the assessee had suo-moto offered for disallowance, but once this issue has been challenged before the appellate proceedings and same has been decided in......
November 4, 2017 Case Laws Central Excise

Classification of goods - The name of the medicament, i.e. Acetyl Salicylic Acid Tablets IP 50 MG (ASA) is not a brand name and it is a generic name therefore, it does......
November 3, 2017 Circulars Income Tax

Cash sale of the agricultural produce by its cultivator to the trader for an amount less than ₹ 2 Lakh will not attract disallowance, any penalty or PAN
November 3, 2017 Case Laws Income Tax

Denying the Maryland State Tax credit in the return of income - salary earning from USA - As Section 91 does not discriminate between state and federal taxes, and in......
November 3, 2017 Case Laws Income Tax

Assessee was entitled to 100% exemption or deduction u/s 10-A in respect of the interest income earned by it on the deposits made by it with the Banks in the ordinary......
November 3, 2017 Case Laws Income Tax

Benefit of Amnesty Scheme - Penalty levied u/s 271D and 271E - When a specified sum is so provided as the penalty, such specified sum is the minimum penalty payable.......
November 3, 2017 Case Laws Income Tax

Claim of interest paid to partners as deduction - interest on outstanding amount of remuneration - The deduction of interest paid can only be permitted if the assessee......
November 3, 2017 Case Laws Income Tax

LTCG - Bonus shares - Shares acquired by way of foreign exchange fall within the definition of foreign exchange asset u/s 115 E(b) and the assessee is eligible for a......
November 3, 2017 Case Laws Income Tax

Capital gain computation - ownership on property sold - Merely relying on the assumptions and just because the property was purchased by assessee’s husband, it does not.....
November 3, 2017 Case Laws Income Tax

Disallowance of commission - The assessee has submitted that due to services of the sub-agent, the supplier got contract for supply of transformer, but the assessee has.....
November 3, 2017 Case Laws Income Tax

Addition of penal interest paid to Sales-tax Department - the interest amount paid is towards delay in payment of tax, is compensatory in nature - Expense towards......

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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

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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...

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...