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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 601 to 650 of 4703 Records

1 ....9 10 11 121314 15 16 17........ 95

November 3, 2017 Case Laws Customs

Classification - once it has been established that the value of the Engineering, Design and Technical documents are required to be added to the assessable value of the......
November 3, 2017 Case Laws VAT and Sales Tax

Valuation - scope of taxable turnover - whether cost of warranty replacement is liable to be treated as "taxable turnover" or not? - dealer it is an authorized agency of....
November 2, 2017 News FEMA

Department of Economic Affairs disposes three (3) FDI proposals aggregating to foreign investment of ₹ 24.56 crore during October 2017
November 2, 2017 Case Laws Income Tax

Reopening of assessment - - There was no nexus between the reasons to believe that income has escaped assessment and any new tangible material placed on record before......
November 2, 2017 Case Laws Income Tax

Powers of CIT(A) u/s 251 are, indeed, very wide; but, wide as they are, they do not go to the extent of displacing powers under, say, sections 147, 148, and 263 - HC
November 2, 2017 Case Laws Income Tax

Merely because the Assessee participates in the proceedings pursuant to such notice u/s 148, it does not obviate the mandatory requirement of the AO having to issue to......
November 2, 2017 Case Laws Income Tax

TDS u/s 194H - TDS on discount provided by the assessee on the sale of pre-paid talk time / recharge coupons - transaction between the assessee and prepaid distributor......
November 2, 2017 Case Laws Income Tax

While calculating annual value of the let out property, maintenance charges paid to the society by the assessee is admissible deduction from the annual let out value u/s 23(1)(b)
November 1, 2017 Circulars Customs

Subject: Import of toys - Amendment in Policy condition No. 2 to Chapter 95 of ITC (HS), 2017 - Schedule - 1 (Import Policy) procedure to be followed, in case goods are.....
November 1, 2017 News Indian Laws

CBDT extends due date for filing Income Tax Returns and Tax Audit Reports
November 1, 2017 Notifications 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 - In......
November 1, 2017 Case Laws Income Tax

Business of exploration, etc., of mineral oils - inclusion of amounts received for mobilisation / demobilisation to the gross revenue to arrive at the “profits and......
November 1, 2017 Case Laws Income Tax

Interest on Special Purpose Notes - If the promoters SPN holders and the banks and financial institutions therefore, traded in such SPNs, the same would not indicate any....
November 1, 2017 Case Laws Income Tax

Capital Gains - transfer by mere agreement - the transfer of the above stated property took place only in AY 2011-12, when assessee has declared the capital gain......
November 1, 2017 Case Laws Income Tax

The assessee is eligible to claim deduction u/s 35(1) of the IT Act relating the current year expenditure on R&D.
November 1, 2017 Case Laws Income Tax

TPA - reimbursement of expenses - Since there are no comparable cases in the market, and also it is the business decision of the assessee to share the employee cost with....
October 31, 2017 Case Laws Indian Laws

Determination of compensation u/s 163-A and 166 of the Motor Vehicles Act, 1988 - claim in the case of death - liability of insurance company - a person who is......
October 31, 2017 Case Laws Income Tax

Monetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit - CBDT has no power of issue any instruction with retrospective effect - SC
October 31, 2017 Case Laws Income Tax

Reopening of assessment - A.O. cannot take a different view as it would amount to a change in opinion which is not permitted in law even after 1.4.1989 - HC
October 31, 2017 Case Laws Income Tax

Disallowance of commission paid to Managing Director and Working Director - it cannot be doubted that the payment of dividend was made in the guise of commission to the directors.
October 31, 2017 Case Laws Income Tax

Disallowance of increase in salary of directors - AO was not convinced that the increase in turnover is only because of efforts of the Director - Revenue authorities in.....
October 31, 2017 Case Laws Income Tax

Provision towards recovery of cost of repairs - the word ‘provision’ is a misnomer as, in reality, it is not a provision but write off of actual repair expenses (net of.....
October 31, 2017 Case Laws Service Tax

Import of services - collection charges of the Indian bankers who in turn send the same to the appellant for collection to the foreign bankers - Foreign bank has not......
October 31, 2017 Case Laws Service Tax

Export of services - The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in.....
October 30, 2017 Case Laws Income Tax

Levy of interest u/s 201(1A) - non-deduction of tax at source and non-remittance to Government of India account - the interest is chargeable from the date of such tax is....
October 30, 2017 Case Laws Income Tax

Disallowance of amortization of premium on leasehold land - Looking to the nature of the advantage which the assessee obtained in a commercial sense, the expenditure......
October 30, 2017 Case Laws Companies Law

Removal of an auditor prior to expiry of his term - The company may thereafter hold a General Body meeting for removal of petitioner, if the permission to do so is......
October 30, 2017 Case Laws VAT and Sales Tax

Works contract - in a dyeing works contract, the goods to be incorporated may either be as goods or in some other form similar to the accretion or occasions due to the......
October 29, 2017 Act Rules Income Tax

Entitlement of members and Chairman of the National Committee - Rule 11N of the Income Tax Rules, 1962 as amended.
October 28, 2017 Case Laws Income Tax

Section 35DDA of the Act did not preclude the assessing authority to consider the VRS payment as revenue expenditure. - HC
October 28, 2017 Case Laws Income Tax

Allowance of loss incurred on account of theft of jewellery - Merely because the insurance company has not compensated the assessee and did not accept the claim of the......
October 28, 2017 Case Laws Income Tax

LTCG - exemption u/s 54B - scope of amendment - making HUF eligible for claiming exemption u/s. 54B - assessee being HUF is not eligible for claiming exemption u/s. 54B.....
October 28, 2017 Notifications GST

Full Exemption allowed in respect of IGST on supply of services to Nepal and Bhutan against payment in INR (Indian Rupees)
October 28, 2017 Circulars GST

GST on Unstitched Salwar Suits - Mere cutting and packing of fabrics into pieces of different lengths from bundles or thans - would continue to be classifiable under the....
October 28, 2017 Case Laws Income Tax

Set off of long term capital loss from sale of shares off market against the long term capital gain on sale of land allowed.
October 28, 2017 Case Laws Central Excise

Classification of goods - ‘CRAX Corn Rings’ - ‘Natkhat Wheat Puffs’ - to be classified under CTH 19059030 as ‘extruded or expanded products, savoury or salted’ and not......
October 28, 2017 Case Laws Central Excise

CENVAT credit - issue of credit notes/debit notes - there is no such provision in the scheme of the Central Excise Act and the Rules thereunder that on subsequent......
October 27, 2017 Circulars GST

GST will be payable by the refinery only on the net quantity of superior kerosene oil (SKO) retained for the manufacture of Linear Alkyl Benzene (LAB).
October 27, 2017 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg. - Circular
October 27, 2017 Case Laws Income Tax

Payment for IUC Charges is not chargeable to tax in India in the hands of the non-resident recipients and hence TDS was not deductible as per provisions of section 195 of the Act.
October 27, 2017 Case Laws Income Tax

Google India has been provided access to the IPR, Google Brand features, secret process embedded in Adwords Programme as tool of the trade for generation of income.......
October 27, 2017 Case Laws Income Tax

The deposit made in the bank account of the trust represents unaccounted income of the assessee, as the same was not disclosed by the these assessees in their respective....
October 27, 2017 Case Laws Income Tax

TDS - it is not possible to accept the contention that reimbursement of salary coupled with other reimbursement of international and domestic travel is reimbursements of....
October 27, 2017 Case Laws Income Tax

TDS u/s 194C OR 194J - AO has merely compared the appointment letter in case of Honorary Consultants and independent professional doctors and brought out differences to.....
October 27, 2017 Case Laws Customs

In the garb of high seas sellers of imported goods, the appellants used M/s. Chanakya Impex, and became beneficiary of fraud of use of advance licence of M/s. Chanakya......
October 27, 2017 Case Laws Indian Laws

Complaint cases under Section 138 of the NI Act for amicable settlement through mediation - To facilitate this process, there can be no possible exclusion of external......
October 27, 2017 Case Laws Service Tax

Service tax or VAT? - whether the transaction being transfer of rights and privilege of export of ‘Sugar quota’ by the respondent assessee on receipt of consideration,......
October 27, 2017 Case Laws Central Excise

Rectified spirit which is not used for human consumption is nothing but Ethyl Alcohol and is finding place in Tariff Item No.22072000
October 27, 2017 Case Laws Central Excise

Whether awarding of bonus to the appellant for timely completion of the project shall be dutiable under the CEA, 1944? - Held No
October 27, 2017 Case Laws VAT and Sales Tax

Conditions for availing ITC - Section 9(2)(g) of the Delhi Value Added Tax, 2004 is ultra virus - Section 48 (5) of the MVAT Act is not an exact replica of Section 9 (2)....

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Latest Circulars

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...

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