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Highlights / Annotations / Catch Notes For 2017

Home Highlights Year 2017

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Showing 901 to 950 of 4703 Records

1 ....15 16 17 181920 21 22 23........ 95

September 26, 2017 Case Laws Income Tax

Levy of interest u/s 234B, 234D and 222 while passing order u/s 154/260A/143(3) - CIT is not correct in invoking the “doctrine of merger” since the subject matter was not in appeal.
September 26, 2017 Case Laws Customs

Valuation of imported goods - inner part of Mini-valve (zinc) - the sole basis of enhancement of value in this case is LME price of zinc, on which the importer was......
September 26, 2017 Notes GST

Levy of GST - Reverse Charge on Legal Services - Services provided by an individual advocate including a senior advocate or firm of advocates - Corrigendum notifications issued
September 26, 2017 Act Rules Customs

Valuation - inclusion of the cost of transport, loading, unloading and handling charges and the cost of insurance to the place of importation - Rule 10 of Customs......
September 26, 2017 Act Rules Customs

The term "place of importation" defined - Rule 2 of Customs Valuation (Determination of Price of imported Goods) Rules, 2007
September 26, 2017 Case Laws Service Tax

The pipelines constructed were for providing drinking water facilities to the people of the State through different Gram and Taluka Panchayats. Only a small portion of......
September 26, 2017 Case Laws Service Tax

Activities carried out by the appellant do not fall within the definition of original works - even though services have been rendered for railways, the benefit of......
September 26, 2017 Case Laws Central Excise

CENVAT credit - input services - the services of merger has no relation with the manufacture. The said service relates to corporate restructuring and is not specifically....
September 25, 2017 Notifications Income Tax

Procedure for filing Statement of income from a country or specified territory outside India and Foreign Tax Credit - Notification
September 25, 2017 Case Laws Income Tax

Petition u/s 119(2)(a) seeking waiver of interest u/s 234C - assessee-Company could not have contended that it could not anticipate the accrual of income u/s 115JB -......
September 25, 2017 Case Laws Income Tax

Can rejection of books of accounts u/s 145(3) be at the instance of the assessee? - There is nothing in the said provisions when empower the assessee to request the AO......
September 25, 2017 Case Laws Income Tax

TPA - recovery of expenses - it is pure reimbursement of expenses incurred and no service element is involved - AO/TPO is directed to treat the transaction to be at ALP.....
September 25, 2017 Case Laws Income Tax

Levy of penalty u/s 271BA - failure to furnish report in form No. 3CEB as required u/s 92E r/w rule 10E - Mere ignorance and bonafide belief that will not be considered.....
September 25, 2017 Case Laws Customs

Refund claim - amount paid under the first bill of entry - the filing of advance bill of entry with deposit of duty amount, did not materialize inasmuch as, on account......
September 25, 2017 Case Laws Service Tax

Challenge to the communication from the department regarding service tax liability - such Organizations cannot claim exemption or immunity from such payment of tax on......
September 25, 2017 Case Laws Service Tax

Intellectual property service - If an intangible property right was to refer to a right which is recognised by any country, then the legislature would not have used the.....
September 25, 2017 Case Laws Central Excise

Duty on Waste and scrap - N/N. 89/95-CE - Since in this case, the factory is producing both type of goods, the benefit of exemption is not available to the appellant.
September 25, 2017 Case Laws VAT and Sales Tax

Reversal of Input tax credit on exempted by-product - de-oiled cake fits into the definition of “goods” and this commodity is exempt from payment - it is the sale of......
September 25, 2017 Case Laws VAT and Sales Tax

Input tax credit (ITC) - Legislature has intended to give tax credit to some extent - However, how much tax credit is to be given and under what circumstances, is the......
September 25, 2017 Case Laws VAT and Sales Tax

Classification of goods - aloe vera juice - whether aloe vera juice is covered by the expression "processed or preserved vegetable"? - Held Yes - HC
September 24, 2017 Notifications GST

CGST exempt goods notified under section 11 (1) - Notification as amended
September 24, 2017 Notifications GST

Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended
September 24, 2017 Notifications GST

CGST Rate Schedule u/s 9(1) - notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods - Notification as amended by notification dated 22/9/2017
September 24, 2017 Notifications GST

IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - Notification no. 1/2017 as amended vide notification dated 22-9-2017
September 24, 2017 Notifications Companies Law

National Advisory Committee on Accounting Standards - Tenure of the NACAS extended from one year to two years
September 24, 2017 Act Rules Companies Law

Restriction on number of layers for certain classes of holding companies - More than two layers of subsidiaries not allowed subject to certain exceptions.
September 23, 2017 Case Laws Income Tax

Levy of additions tax u/s 115O on distribution of dividend - shares of its profits declared as distributable among the shareholders is not impressed with the character......
September 23, 2017 Case Laws GST

Rate of GST on old and scrap buses - 28% or 18% - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are......
September 23, 2017 Case Laws Income Tax

In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be......
September 23, 2017 Case Laws Income Tax

Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited......
September 23, 2017 Case Laws Income Tax

Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.
September 23, 2017 Case Laws Income Tax

Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not......
September 23, 2017 Case Laws Income Tax

TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.
September 23, 2017 Case Laws Customs

Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the.....
September 23, 2017 Case Laws Central Excise

Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing......
September 23, 2017 Case Laws Central Excise

Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4......
September 22, 2017 Circulars Customs

The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular
September 22, 2017 Notifications Companies Law

The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017
September 22, 2017 Notifications Customs

Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification
September 22, 2017 Act Rules Companies Law

Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended
September 22, 2017 Case Laws Income Tax

Diversion of income at source - Joint venture agreement - 97% of the receipt transfer to M/s TRG Industries (P) Ltd. - scope of the agreement - it is diversion by......
September 22, 2017 Case Laws Income Tax

Expenditure on eligible projects or schemes u/s 35AC - After 01.04.2017 the legislature desired to withdraw such deduction. - The Union legislature was competent to......
September 22, 2017 Case Laws Income Tax

Transfer of trading assets at cost price, the profit component also stood transferred to the outgoing Directors, which otherwise belonged to the Company - the fact that.....
September 22, 2017 Case Laws Income Tax

The interest u/s 234B of the Act cannot go beyond the stage of S.245D(I) before the Settlement Commission - HC
September 22, 2017 Case Laws Income Tax

Galvanized iron pipe is a different commercial commodity than a iron pipe, therefore the activity of galvanization in our considered opinion amounts to manufacture -......
September 22, 2017 Case Laws Income Tax

Penalty u/s 271C - non deduction of TDS on interest paid to sister concerns in terms of Section 194A - Levy of penalty confirmed - HC
September 22, 2017 Case Laws Income Tax

Disallowance of interest - reference to section 179 - The legislature has also recognised, that the doctrine of lifting of veil in the matter of tax dues is to be......
September 22, 2017 Case Laws Income Tax

Discount on ESOP to be allowed as business expenditure u/s 37(1), during the years of vesting on the basis of percentage of vesting during such period, subject to upward....
September 22, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - additional income disclosure - surrender of income post survey u/s 133A - he disclosure made by the assessee is voluntary in nature, in the......
September 22, 2017 Case Laws Income Tax

Reopening of assessment - notice u/s 148 issued on the directions of JCIT / CIT - a perusal of reasons for initiating reassessment proceedings clearly show that they are....

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Latest Case Laws

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What's New:
Latest Circulars

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...

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...