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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 851 to 900 of 4703 Records

1 ....14 15 16 171819 20 21 22........ 95

October 3, 2017 Act Rules DGFT

Application for Advance Authorisation for components on "net-to-net basis with accountability clause" - Benefit extended from "Engineering Products (Product Code - C)"......
October 3, 2017 Act Rules DGFT

Fixation of Norms for Advance Authorisation - Experts may be invited from Scientific and Technological institutions as members of Norms Committee for fixation of Norms.
October 3, 2017 Act Rules DGFT

Fixation of Norms for Advance Authorisation - Any adhoc norm fixed under para 4.06, on the basis of an application made by an exporter shall be valid for one......
October 3, 2017 Circulars DGFT

SION H-331 for export product "Toothbrushes" - Standard Input Output Norms and the revised SION H-331 revised.
October 3, 2017 Notifications DGFT

Export Policy - Guar gum refined split Guar gum treated and pulverized - Authorised agencies to issue the analytical report of testing of Penta Chlorophenol (PCP).
October 3, 2017 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver
October 3, 2017 Case Laws Income Tax

The interest expenses claimed by the assessee on account of delayed deposit of service tax as well as TDS liability are allowable expenses u/s 37(1)
October 3, 2017 Circulars GST

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
October 3, 2017 Forms GST

APPLICATION FOR CANCELLATION OF REGISTRATION OF MIGRATED TAXPAYERS - Form GST REG-29 as amended.
October 3, 2017 Act Rules GST

Cancellation of GST registration - who have migrated from old regime / existing law but not required to be registered under the GST can apply for cancellation till 31-10-2017
October 3, 2017 Case Laws Income Tax

Scope of rectification of mistake order u/s 154 - If this procedure is not followed of issuing the notice and giving reasonable opportunity of being heard, further......
October 3, 2017 Case Laws Income Tax

Penalty u/s 221(1) can be levied for non-payment of self-assessment tax u/s 140A at the time of filing an income tax return, even if the tax has been paid by revising the return.
October 3, 2017 Case Laws Income Tax

Disallowance u/s 40(a)(i) - non deduction of TDS - purchase of software - when software is incorporated in a CD it becomes a tangible property and the payment made for......
October 3, 2017 Case Laws Income Tax

Jurisdiction of AO - The PAN follows the jurisdiction. It is not the jurisdiction that follows the PAN. The effective date of transfer of jurisdiction is the date of......
October 3, 2017 Case Laws Income Tax

Key Man Insurance Policy - once it has been sold as a life insurance policy on the keyman to the business, as long as it is in the nature of life insurance policy,......
October 3, 2017 Case Laws Customs

Advance Authorisation scheme - the stand that there is no proof of export obligation being discharged, could not have been maintained once the petitioner was told to......
October 3, 2017 Case Laws Indian Laws

Dishonor of cheque - Is "an Insolvent" a immune from criminal prosecution arising out of dishonour of cheque? - Held No - HC
October 3, 2017 Case Laws Service Tax

100% EOU - Refund of unutilized CENVAT credit - the appellant is not eligible to claim refund or cenvat credit on the input services of which there are no balances in......
October 3, 2017 Case Laws Central Excise

Classification of chewing tobacco and preparation containing chewing tobacco (kamam) - whether classified under 24039960 as “tobacco extracts and essence” or under......
October 3, 2017 Case Laws Central Excise

Clandestine removal - consumption of electricity - the charge of clandestine removal is to be established on examination of facts of each case and not merely on the basis of case laws.
October 1, 2017 News GST

Facility of furnishing Letter of Undertaking extended to more exporters
October 1, 2017 Case Laws Income Tax

Expenditure on ESOP - By undertaking to issue shares at a discount, the company does not pay anything to its employees but incurs the obligation of issuing shares at a......
September 30, 2017 Case Laws Income Tax

Withdrawing approval u/s 80G - Cancellation of registration u/s 12AA - In a survey conducted, the Managing Trustee of the Assessee admitted that it gave cash and got......
September 30, 2017 Case Laws Income Tax

TPO is not justified in making adjustment of interest on account of alleged delay in recovering the outstanding toward receivables from the AE as per the provisions of section 92CA(3)
September 30, 2017 Case Laws Customs

Import of aluminium scrap Tense/Taint/Tabor/with FE 20% - The other waste and scrap under CTH 76020090 is restricted item and the appellant imported without any valid......
September 30, 2017 Case Laws Central Excise

Classification of by-product - char-dolachar - the application of Rule 3(b) of the rules and the reasoning of essential character of coal fines by the lower appellate......
September 30, 2017 Case Laws Central Excise

Contempt of Court by the officer - this Tribunal finds that Mr. R. A. Singh, the Assistant Commissioner has consciously circumvented and/or disobeyed the order of this......
September 30, 2017 GST

To facilitate exports under GST, it has been decided to allow exporters the facility of furnishing Letter of Undertaking in place of a bond - This facility of furnishing....
September 29, 2017 Customs

Rates of Duty Drawback From 1-10-2017 onwards - Export of Goods
September 29, 2017 Case Laws Central Excise

CENVAT credit - Press Mud is also a waste product similarly emerging during the manufacture of sugar, molasses, therefore the same ratio will also be applicable to press mud
September 29, 2017 Case Laws VAT and Sales Tax

The goods viz. “Blood Collection Monitors, Blood Storage Refrigerators and Deep Freezers, Platelet Agitators with incubators and Plasma Expressers (Electrical and......
September 28, 2017 Circulars Service Tax

Clarification regarding reflection of transitional credit arising out of payment of Service Tax on RCM basis after 30th June 2017 and by 5th/6th July 2017. - Circular
September 28, 2017 Case Laws Income Tax

The person who has received enhanced compensation and interest thereon even by an interim order passed by the Court would be assessed to tax for that enhanced compensation. - SC
September 28, 2017 Case Laws Income Tax

Addition on the basis of entry found in the "bahi" of third party - any entry found on loose papers in the premises of the third party without any corroborative......
September 28, 2017 Case Laws Customs

Classification - Titanium Pipes and Fittings of various sizes and dimensions - They are only generic items - At the most, it can be brought within the ambit of......
September 28, 2017 Case Laws Service Tax

Jurisdiction - Appellant may well have taken registration for their Miryalaguda set up. However, it is not the case that they had taken centralized registration at......
September 28, 2017 Case Laws Central Excise

Refund - quantity discount given to their wholesale dealers as an incentive, by way of credit notes - the nature of quantity discount, albeit given post clearances, was.....
September 28, 2017 Case Laws Central Excise

Classification of goods - RBD Palm oil stearin when used as an industrial monocarboxolic fatty acid/acid oil, sold for industrial use, would then necessitate their......
September 28, 2017 Case Laws Central Excise

Classification - Fairplus Herbal Face cream - Fiar plus face lotion - they have been used for therapeutic and prophylactic purposes - the goods in question merit......
September 28, 2017 Case Laws Customs

Concessional rate of duty - import of bulk drugs - It is beyond doubt that bulk drugs are also drugs - Benefit of N/N. 21/2002-Cus allowed.
September 27, 2017 Case Laws Income Tax

Exemption u/s 11 - admission of the students - the exemption cannot be denied in toto to the assessee with regard to the voluntary donations received by the assessee.......
September 27, 2017 Case Laws Income Tax

Deemed dividend u/s. 2(22)(e) - The account appeared to be in the nature of current adjustment accommodation account where there is movement of funds in both ways on......
September 27, 2017 Case Laws Income Tax

Eligibility for exemption u/s. 11 - proof of charitable activities - the income of the assessee from other non-members of the institution are more and as such the......
September 27, 2017 Case Laws Customs

Absolute confiscation - even if the goods in question are considered as prohibited goods as defined under the Customs Act, the adjudicating authority may consider......
September 27, 2017 News GST

GST Revenue Figures - GST paid under different heads (upto 25th September, 2017) is ₹ 90,669 crore
September 27, 2017 Case Laws Service Tax

Refund of input services - export of goods - for the eligibility of refund, the nexus between inputs or input service and the final goods/services has to be loser. There....
September 26, 2017 Case Laws Income Tax

Reopening of assessment - independent application of mind by AO - Merely because the relevant material was brought to his notice by an AO of another assessee would not......
September 26, 2017 Case Laws Income Tax

There is nothing in section 264 which places any restriction on the Commissioner's revisional power to give relief to the assessee in a case where the assessee detects......
September 26, 2017 Case Laws Income Tax

Reopening of assessment - partnership firm having been dissolved - Since the TDS was deducted by the payee in the name of firm, AO has believed that firm is in existence....
September 26, 2017 Case Laws Income Tax

Disallowing bonus/commission paid to the directors of the company - so long as the bonus or commission is paid to the directors for services rendered and as part of......

1 ....14 15 16 171819 20 21 22........ 95

Quick Updates:

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Latest Case Laws

What's New:
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What's New:
Latest Circulars

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

F: RCM on Rent for Exempted Commodity

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

F: RMC ON FRIGHT

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: ITC on Inward supplies availed in the next Financial Year

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...

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...