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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 801 to 850 of 4703 Records

1 ....13 14 15 161718 19 20 21........ 95

October 6, 2017 News GST

Changes in IGST EXEMPTION ON IMPORTS OF GOODS
October 6, 2017 News GST

GST: Relief for SMEs, threshold for composition scheme raised
October 6, 2017 News GST

GST to facilitate ease of doing business: EU
October 6, 2017 Case Laws Income Tax

Disallowance u/s. 40(a)(i) - payment for maintenance of aircraft and engine/repairs - payee does not have PE in India - assessee is not required to deduct tax at source u/s 195
October 6, 2017 Case Laws Income Tax

Disallowance of deduction u/s. 54B - Belated filing of return - Due date for furnishing the return of income as per section 139(1) is subject to the extended period......
October 6, 2017 Case Laws Income Tax

Allowability of interest expense - In absence of establishing the necessary nexus being between the borrowings and the investments in the mutual funds, it can safely be.....
October 6, 2017 Case Laws Customs

The department cannot be compelled to follow an earlier interim order, which has merged with a simple closure of writ petitioner, without there being any adjudication on the merits - HC
October 6, 2017 Case Laws Customs

Importer/actual user cannot be called upon to pay duty on negligible percentages of storage or transit loss etc.
October 6, 2017 Case Laws Indian Laws

Offence u/s 138 of the NI Act - it cannot be said that the cheques given by way of security are only an empty exercise and that the lender has no authority to present......
October 6, 2017 Case Laws Central Excise

Method of valuation - MRP based value or transaction value - on the pack no MRP mentioned and the packs also bore the mention that Free not for sale. Therefore, the......
October 6, 2017 Case Laws VAT and Sales Tax

Reversal of input tax credit - ITC availed of need not be reversed merely because goods purchased are sent temporarily outside the State for the purposes of job work. - HC
October 5, 2017 Case Laws Income Tax

Condonation of delay - removal of office objections - As a result Revenue officials are grossly negligent, we hold that there is no sufficient cause for condoning this......
October 5, 2017 Case Laws Income Tax

Capital Gains - Even if it is assumed that transfer of shares of the said company amounted to transfer of plot of land, in the absence of any evidence of extra amount......
October 5, 2017 Case Laws Income Tax

Validity of best judgement assessment u/s 144 - notice issued u/s 143(2) is clearly barred by limitation and hence, consequent assessment order passed by the A.O. u/s......
October 5, 2017 Case Laws Income Tax

Assessee is entitled for 100% depreciation in respect of vinyl flooring, false ceiling, glass and wooden partitioning, electrical wiring, Net work cabling etc., in the......
October 5, 2017 Case Laws Income Tax

TPA - international transaction - any further adjustment only on the basis of the outstanding receivables would have distorted the picture and recharacterised the transaction
October 5, 2017 Circulars Customs

Procedure for amendment/conversion in shipping bill after grant of LEO and before shipment of goods
October 5, 2017 Case Laws Customs

Refund claim - MMTC not being government organization but only a corporation cannot become eligible for extended period of limitation of one year for filing refund claim
October 5, 2017 Case Laws Customs

Project import - failure to produce installation certificate - especially considering that appellant has submitted other proof to establish the installation, cannot then....
October 5, 2017 Case Laws Indian Laws

Commission of offence punishable u/s 138 read with Section 141 of NI Act - Mere averments in the petition that the writ petitioner/accused No.4 was a sleeping partner......
October 5, 2017 Case Laws Service Tax

Refund of service tax paid - retrospective exemption - the period of six months prescribed under Sub. Sec.(3) of Sec.103 of the Finance Act,2016 cannot be extended by......
October 5, 2017 Circulars GST

Export of services - The supply of services to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier.....
October 5, 2017 Circulars GST

Export of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible......
October 5, 2017 Circulars GST

GST - There is no concept of Deemed Export - supplies to EOUs are taxable like any other taxable supplies. - However, EOUs, to the extent of exports, are eligible for......
October 5, 2017 Circulars GST

GST - There is no concept of Deemed Export - there is no provision for issuance of CT-1 form which enables merchant exporters to purchase goods from a manufacturer......
October 5, 2017 Circulars GST

LUT - Export - Till mandatory self-sealing is operationalized, sealing of containers, wherever required to be carried out under the supervision of the officer, shall be.....
October 5, 2017 Circulars GST

If the LUT / bond is not accepted within a period of three working days from the date of submission, it shall deemed to be accepted.
October 5, 2017 Circulars GST

Furnishing of LUT - export of goods or services - Till the time FORM GST RFD-11 is available on the common portal, hard copy may be furnished, duly filled, to the......
October 5, 2017 Circulars SEZ

SEZ units - sourcing of precious metals from Nominated agencies - Strict Adherence of Rule 27(6) of SEZ Rule, 2006
October 4, 2017 Notifications DGFT

Procedure for export of spices to the European Union countries
October 4, 2017 Notifications GST

Facility of LUT extended to all exporters / registered persons subject to conditions
October 4, 2017 Circulars Central Excise

Writing off of arrears of Central Excise, Service Tax and Customs duty - Constitution of Committees to advise the authority for writing off of arrears-reg - Circular
October 4, 2017 Circulars Customs

Sub: Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes - reg.
October 4, 2017 Circulars Income Tax

Conduct of Assessment Proceedings electronically in time-barring scrutiny cases - Order u/s 119
October 4, 2017 Case Laws Income Tax

The partial disallowance of depreciation in the year under consideration in any case would not result into any evasion of tax. In short, the assessee would earn no......
October 4, 2017 Case Laws Income Tax

TDS - payments of demat charges and other charges levied by NSDL and CDSL - such charges were in the nature of recovery of cost or expenses at large and not for......
October 4, 2017 Case Laws Income Tax

Release the refund - AO withhold the refund arising out of return filed by an assessee til the completion of assessment - AO directed to complete the assessment latest......
October 4, 2017 Case Laws Income Tax

TDS u/s 194J - stop gap arrangements between assessee and HRTC - no service, which can be termed to be technical service, was provided by HRTC to the development......
October 4, 2017 Case Laws Income Tax

Natural Justice - the successor officer cannot state that there is no necessity to afford an opportunity of personal hearing, when his predecessor had thought it fit to do so. - HC
October 4, 2017 Case Laws Customs

Validity of SCN - Ultimately, it is the quest of truth and truth alone being the guiding star in the process of the judicial dispensation and that should be the touch......
October 4, 2017 Case Laws Indian Laws

Levy of Local Body Tax (LBT) - Even though SIM cards, recharge coupons are not liable to sales tax / VAT, these are liable to LBT on its entry into municipal limits -......
October 4, 2017 Case Laws Service Tax

The SCN is vague and incomprehensible, leaving the appellant-assessee wondering as to what is the exact nature of allegations they are required to meet - demand of......
October 3, 2017 Act Rules DGFT

Various amendments have been made in Chapter-4 of Hand Book of Procedures 2015-2020.
October 3, 2017 Act Rules DGFT

DFIA - Replenishment Authorisation - In the case of Studded Jewelry, the calculation of the quantum of gold/silver/platinum metal shall be done excluding the weight of studding.
October 3, 2017 Act Rules DGFT

DFIA - Applicant shall be allowed to file application beyond 24 months from the date of generation of file number
October 3, 2017 Act Rules DGFT

DFIA - request may be made to concerned Regional Authority within a period of twelve months from the date of export or six months (or additional time allowed by RBI for.....
October 3, 2017 Act Rules DGFT

Goods imported against Advance Authorisation Scheme, which are found defective or unfit for use, may be re-exported, as per Department of Revenue guidelines. The......
October 3, 2017 Act Rules DGFT

Advance Authorisation - Facility of Supporting Manufacturer/ Jobber/co- licensee - Provision of Para 4.35 (c) and 4.36(b) modified.
October 3, 2017 Act Rules DGFT

Advance Authorisation - Standardisation of Adhoc Norms - In case an applicant is not able to upload any prescribed document then such documents may be submitted in......
October 3, 2017 Act Rules DGFT

Maintenance of Proper Accounts and furnishing thereof - the requirement of duly verified and certified by the jurisdictional Excise Authority modified - now this power......

1 ....13 14 15 161718 19 20 21........ 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...