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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 651 to 700 of 4703 Records

1 ....10 11 12 131415 16 17 18........ 95

October 26, 2017 Notifications FEMA

Permission to resident and non-resident entities to undertake hedge transactions with simplified Procedures
October 26, 2017 Circulars Income Tax

Order under section 119 of the Income-tax Act, 1961 in respect of extension of due date for filing of Country-by-Country Report for reporting accounting year 2016-17
October 26, 2017 Case Laws Income Tax

This outsourcing of work to India would not give rise to a fixed place PE - Indian company only renders support services which enable the assessees in turn to render......
October 26, 2017 Case Laws Income Tax

Genuineness of long term capital loss on sale of shares - The Revenue cannot question the timing of shares only because effect thereof would be to reduce the assessee's.....
October 26, 2017 Case Laws Income Tax

The factory building was not put to use and was sold out prior to it being used for business. Therefore, in such a situation, the provisions of Sec. 50 do not come into operation
October 26, 2017 Case Laws Income Tax

Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.
October 26, 2017 Case Laws Income Tax

Deemed dividend - looking at the transactions from the objects of section 2(22)(e) it cannot be said that there was diversion of dividend in the form of loans or advances.
October 26, 2017 Case Laws Income Tax

Addition on account of interest paid on share application money - nature of expenses - revenue or capital - the amount received is for the requirements of working......
October 26, 2017 Case Laws Service Tax

Mining lease - levy of service tax - The tile of the mining area admittedly retains with the State even on execution of mining lease to excavate mineral from the leased.....
October 26, 2017 Case Laws Service Tax

Management, repair and maintenance service - the term ‘railway’ includes each and every respect of the railway including all rolling stock stations, offices, warehouses,....
October 26, 2017 Case Laws Service Tax

Nature of renting - commercial or residential - the building was let out to the appellant for residential use by one of its employees. Even if we consider that the said.....
October 26, 2017 Case Laws VAT and Sales Tax

Manufacture - process of dilution - An aerated drink was manufactured from cold drink concentrate thus giving birth to a commercially distinct and independently......
October 25, 2017 Case Laws Income Tax

Transfer of cases - Jurisdiction - prior requirement of the law for having the valid order on basis of positive Agreement between two competent authorities is missing -.....
October 25, 2017 Case Laws Income Tax

The firm was not a tenant/had not paid for acquisition of tenancy right but has made payments to the legal heirs of the deceased partners and has reflected the same as......
October 25, 2017 Case Laws Income Tax

Deduction u/s.80-IB(10) - unrecorded income towards on money - income disclosed by the assessee treated as income of the assessee from the business and not as from other sources
October 25, 2017 Case Laws Customs

The Notification imposing ADD, dated 16.12.2010 had lapsed on 07.12.2014. Therefore, the extension Notification, dated 05.01.2015, issued after the lapse of the said......
October 25, 2017 Case Laws Customs

Classification - Once it is evident that in the process of autolysation merely results in enzymatic digestion of the cell by enzymes and their destruction, the resultant....
October 25, 2017 Case Laws Companies Law

A 'Power of Attorney Holder' is not empowered to file application under section 7 of the 'I&B Code' - However an authorised person has power to do so.
October 25, 2017 Case Laws FEMA

Registration u/s 12 of FCRA - There is no material which would justify the conclusion that the petitioners were likely to divert the foreign contribution for personal......
October 25, 2017 Case Laws Service Tax

Import of services - manpower recruitment supply agency service - Unless the critical requirements of clause (k) of Section 65(105) are fulfilled, the element of......
October 25, 2017 Case Laws Central Excise

SSI exemption - clubbing of clearances of three units - The constitution of firms is Private Limited and Partnership Firm, therefore, merely being a one person is common....
October 25, 2017 Case Laws Central Excise

Cenvat credit in respect of capital goods cannot be denied to the manufacturing unit if the same is installed at the job working premises
October 25, 2017 Case Laws VAT and Sales Tax

Rate of tax on burnt coal - taxable at 4% or 10% - UPVAT Act - in the process of manufacturing paper and at the end of the manufacturing operation a residue of coal is......
October 25, 2017 Case Laws VAT and Sales Tax

Merely on the basis of the circular without there being any specific evidence to show under price and ignoring the material available on record any action done for......
October 24, 2017 Circulars Income Tax

Clarification related to guidelines for establishing ‘Piace of Effective Management’ (PoEM) in India - establishment of PoEM for subsidiaries/ group companies.
October 24, 2017 Notifications GST

IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
October 24, 2017 Circulars GST

Clarification on taxability of printing contracts - GST - When to be treated as supply of goods or supply of services.
October 24, 2017 Case Laws GST

Jurisdiction under GST - determination of rate of IGST on import of goods - HC refused to interfere into the matter.
October 24, 2017 Case Laws Income Tax

Income earned by the assessee, in consideration of having given rights to have play hoardings etc. are taxable as income from house property. Accordingly, deduction u/s.....
October 24, 2017 Case Laws Income Tax

Genuineness of the purchases and total cost incurred towards the construction - on the basis of such half baked facts addition cannot be made on mere presumption and surmises.
October 24, 2017 Case Laws Income Tax

The sole basis of addition is the statement recorded under oath of one of the partners of the assessee firm which did not exist on the date of survey cannot be the basis....
October 24, 2017 Case Laws Income Tax

Entitlement to benefit of Section 10A - issue raised for the first time before the tribunal - No reason to think that the Tribunal has committed an illegality by......
October 24, 2017 Case Laws Customs

Admittedly, no physical examination could be carried out. However, the same cannot be the sole reason for refusal of the request of the appellant for considering the......
October 24, 2017 Case Laws Central Excise

It is only the Adjudicating Authority which has jurisdiction to decide whether interest on refund claim should be granted, there was no reason for the CESTAT to have......
October 24, 2017 Case Laws Central Excise

The final order passed by the (CESTAT) that the unutilised credit of Additional Excise Duty is refundable merely on the basis that there is no provision in law to deny......
October 24, 2017 Case Laws Central Excise

Transfer of CENVAT credit - change of ownership - whether permission is required from the jurisdictional authority and is it mandatory for availment of Cenvat credit? -.....
October 23, 2017 Case Laws GST

States has no power to detain the goods in movement in the course of interstate since the central government has not notified the documents that have to be carried by a.....
October 23, 2017 Circulars DGFT

Non-compliance of Sanitary and Phyto-Sanitary measures by Indian Exporters/Importers-reg. - Alert issued.
October 23, 2017 Case Laws Income Tax

Exemption u/s 11 - the assessee does not derive any profit looking at the excess of income or expenditure which is also meager, and All the fees charged by the assessee.....
October 23, 2017 Case Laws Income Tax

Unexplained share capital/share premium - proof of genuine investors - the assessee has been able to prove identity of the share applicants, their creditworthiness and......
October 23, 2017 Case Laws Customs

Confiscation - imports - excess goods found during examination - there is clear misdeclaration of quantity of distinctly different types of scrap having different values....
October 23, 2017 Case Laws Customs

Classification of imported vehicle/ car - misdeclaration - Violations of certain conditions with reference to freely importable items cannot make the items as a prohibited item.
October 23, 2017 Case Laws Customs

Eligibility of the importer to clear the goods for home consumption as a trader - e-waste - the goods are restricted and there are violations of Policy
October 23, 2017 Case Laws Service Tax

Renting of immovable property service - joint ownership - their tax liability should have been determined by considering their individual rental receipts and not......
October 23, 2017 Case Laws Service Tax

In the case of intermediary service, place of provision of services shall be the location of the service provider and therefore the services rendered by the appellant......
October 22, 2017 Forms GST

Application for Refund - FORM-GST-RFD-01 as amended
October 22, 2017 Act Rules GST

In the case of Deemed Export, either the recipient of goods or the supplier of goods (subject to conditions) may apply for for refund of tax (GST)
October 22, 2017 Act Rules GST

Commissioner empowered to extent the time for export of goods under GST after the date of issue of invoice for export, beyond three months.
October 21, 2017 Notifications Companies Law

Commencement of section 247 of Companies Act 2017 - Notification
October 21, 2017 Notifications Companies Law

Companies (Registered Valuers and Valuation) Rules, 2017 - Notification

1 ....10 11 12 131415 16 17 18........ 95

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Latest Case Laws

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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...