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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 751 to 800 of 4703 Records

1 ....12 13 14 151617 18 19 20........ 95

October 12, 2017 Case Laws VAT and Sales Tax

The import of goods from any territory outside India comes to an end when the goods enter into the custom frontiers of India and are released for home consumption - Levy....
October 12, 2017 Case Laws VAT and Sales Tax

The insurance charges and carrying charges do not form part of the sale price for the reason that the sale was completed at the point of spot delivery and the insurance.....
October 11, 2017 Case Laws Income Tax

Section 194C of the Act would apply in case of a payment being made by a contractor to a contractee and not vice-versa. In the present case, the payment of licence fee......
October 11, 2017 Case Laws Income Tax

Best judgment assessment - rejection of books of accounts - There is no restricting words in Section 144 restricting the AO to only assess profitability after rejecting.....
October 11, 2017 Case Laws Income Tax

Nature of expenditure - Disallowance of construction of statue of Shri Sardar Patel at a circle in the town where the assessee is situated to increase the visibility of.....
October 11, 2017 Case Laws Income Tax

The activity of drying and threshing of tobacco leaves amounts to manufacture, which is eligible for additional depreciation as per the provisions of section 32(iia) of the Act
October 11, 2017 Case Laws Customs

CHA should exercise such control/supervision as may be necessary to ensure proper conduct of such employees in transaction of business as CHA and he be held responsible.....
October 11, 2017 Case Laws Customs

Advance License Scheme - Bond was executed Jointly - The appellant did not import the subject goods and is only a merchant exporter, proceedings should have been......
October 11, 2017 Case Laws Customs

Valuation of imported goods - The rejection of transaction values by the adjudicating authority on the basis of bills of entry of prime goods cannot be approved
October 11, 2017 News Indian Laws

Direct Tax Collections for F.Y. 2017-2018 show Growth of 15.8% up to September, 2017
October 11, 2017 Case Laws Indian Laws

Dishonour of cheque - complaint against the nominal director being wife of MD - In view of Section 141 when there is no averment against the petitioner the proceedings......
October 11, 2017 Case Laws Service Tax

Refund claim - input tax credit - the professional indemnity insurance service is an essential ingredient for providing the output service and has direct nexus with the.....
October 11, 2017 Case Laws Service Tax

Levy of personal Penalty u/r 77(2) - non payment of service tax by the company - directors and employees of the KAL are not liable to discharge the service tax liability....
October 11, 2017 Case Laws Service Tax

Demand of service tax - The appellant emphasized that activity is not taxable only because appellant are making payment only for cost sharing does not have any force - demand confirmed
October 11, 2017 Case Laws Service Tax

Rejection of VCES Scheme - case of Revenue is that appellant have not made true Declaration - the mandate of section 111(2) is that after one year from the expiry of......
October 11, 2017 Case Laws Service Tax

Levy of service tax - Business run by an Individual can be termed as held as "commercial concern" - Security agency service - Held Yes
October 11, 2017 Case Laws VAT and Sales Tax

Classification of Brake Fluid - it is not at all lubricating either the brake or any part which is under the braking system. - By no stretch of imagination, Brake Fluid.....
October 11, 2017 Circulars Income Tax

Scope of comparison of information contained in the return - Provision of section 143(1)(a)(vi) would not be invoked to issue intimation proposing adjustment to the......
October 10, 2017 Circulars Customs

Existing system will be used to make immediate payment of refund of IGST on Exports w.e.f. 10th October 2017 till 14th October 2017. The payment through PFMS portal......
October 10, 2017 Case Laws Income Tax

Any device adopted to reduce or inflate the profits of eligible business has to be rejected. The assessees/appellants want 100% deduction, without taking into......
October 10, 2017 Case Laws Income Tax

Section 69B cannot be invoked on the assumption that there was understatement of the investment, without a finding that the assessee invested more than what was recorded....
October 10, 2017 Case Laws Income Tax

Registration of trust u/s 12AA - In the absence of such corroborative evidence, it is not possible to come to any conclusion that the assessee indulged in money......
October 10, 2017 Case Laws Income Tax

Revision u/s 263 - Merely because that the AO did not discuss these details in the assessment order does not mean that he has not applied his mind.
October 10, 2017 Case Laws Customs

Classification of Outdoor Point of Sales Terminal (OPOS) - classifiable under CTH 84718000 or under CTH 85371000 - the character of the goods may be examined by practical demonstration
October 10, 2017 Case Laws Service Tax

Department deems these duty free shops in foreign territory - no Service Tax is chargeable at the first instance on rent for rental of Customs Bonded Warehouse (Duty......
October 10, 2017 Case Laws Service Tax

The place of provision of services is the place where duty free shop is located, which is admittedly beyond Customs Frontiers - Even in the Integrated Goods And Services....
October 10, 2017 Case Laws Service Tax

Leasing of license - The licence can be granted even before the manufactory comes into existence. From the above Rules it is apparent that licence by itself is not a......
October 10, 2017 Case Laws Service Tax

Collection of toll - They have not been engaged in the said activity as business. In such case it cannot be said that the Respondents has been providing auxiliary......
October 10, 2017 Case Laws Service Tax

Life Insurance Services - The Traditional golden plan which does not have any risk cover and thus being not liable to tax falls under the category of exempted service at....
October 10, 2017 Case Laws Service Tax

Export of services - Since the Indian rupee is received from the recipient of services through their foreign bank, Bank of America, USA, the receipt of Indian rupee......
October 9, 2017 News GST

No extension of last date for filing GSTR-1 for July, 2017
October 9, 2017 Circulars Customs

Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
October 9, 2017 Notifications Indian Laws

Scheme of budgetary support under Goods and Service Tax Regime to the units located in specified states - refund of 58% of CGST or 29% of IGST paid through debit in the cash ledger
October 9, 2017 Case Laws Income Tax

Though the property was once an agricultural land, its acquisition was for non-agricultural purposes, the assessee did not carry on any agricultural activity in the land....
October 9, 2017 Case Laws Income Tax

TDS u/s 194H - the distributor can only be termed as an agent of assessee in which event providing service to ultimate consumer through the medium of distributor cannot.....
October 9, 2017 Case Laws Income Tax

Revision u/s 263 - Scope of the Tribunal to examine correctness of the exercise of jurisdiction by the Commissioner is wide enough and not limited and restricted to the.....
October 9, 2017 Case Laws Income Tax

Application u/s 80G(5)(vi) - Since the assessee denied to have incurred any expenditure on religious activity for any particular community, therefore, assessee cannot be....
October 9, 2017 Case Laws Income Tax

The trust is discretionary trust. Hence, it is liable to be assessed as per the provisions of Sec.164(1) at maximum marginal rate.
October 9, 2017 Case Laws Income Tax

The entire R&D activities was carried on by the assessee for the benefit of its parent company and not for itself - Therefore, one of the basic conditions of Section......
October 9, 2017 Case Laws Customs

There can be no levy of anti-dumping duty in the “gap” or interregnum period between the lapse of the provisional duty and the imposition of the final duty
October 9, 2017 Case Laws Central Excise

100% EOU - the exporter-assessee is entitled to the claim of the refund filed for the Additional Duty of Excise paid on the HSD oil for use in the manufacture of export product
October 9, 2017 Case Laws Central Excise

Classification of rough castings (Plummer Blocks Housing for Bearing) - the castings coming out of casting moulds up to the stage of proof machining and requiring......
October 8, 2017 Case Laws Customs

Classification of goods imported as ‘Video Door Phone’ - Learned authority rightly classified the goods under the CTH 8517
October 7, 2017 Notifications Money Laundering

Government rescinded the notification under PMLA - specifying the reporting entity - the dealer in precious metals, precious stones and other high value goods having a......
October 7, 2017 Case Laws Central Excise

CENVAT credit - place of removal - warehouse situated outside India - Since tax was not, in the first instance, payable and the appellants merely have taken credit of......
October 7, 2017 Case Laws Central Excise

The refund of cenvat credit should be allowed even in circumstances when exports were not made under bond, although it is a requirement of Rule 5 as well as Rule 6(6)(v) of CCR.
October 7, 2017 Case Laws Central Excise

Classification of goods - news print - It is not necessary that the buyer should be compulsorily print the newspaper - The criteria is limited to the buyer should be......
October 7, 2017 News GST

Package of relief and incentives for exporters with immediate affect
October 6, 2017 News Indian Laws

Recommendations made by the GST Council in its 22nd Meeting held today under Chairmanship of the Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley in......
October 6, 2017 News GST

Changes in GST Rates for Goods

1 ....12 13 14 151617 18 19 20........ 95

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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

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...