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Highlights / Annotations / Catch Notes For April of 2017

Home Highlights April April 2017 Year 2017

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Showing 451 to 486 of 486 Records

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April 4, 2017 Case Laws Income Tax

Addition on account of website development expenses - the intended purpose behind the website was not to create an asset but only to provide a means for disseminating......
April 4, 2017 News Income Tax

Draft of Notification to be issued under third proviso to the clause (38) of section 10 of the Income-tax Act, 1961
April 3, 2017 Case Laws Service Tax

Valuation - inclusion of reimbursable expenses - appellants did not claim themselves to be a pure agent nor did they produce any evidence for fulfillment of conditions......
April 3, 2017 Case Laws Service Tax

Classification of service - The appellants are only collecting data by questionnaire and study. Collection of such data from various target persons cannot be considered.....
April 3, 2017 Case Laws Central Excise

Area based exemption - appellant never started a new unit the appellant has used partly old machinery as stated above in the same premises/shed. Nature of the product is....
April 3, 2017 Case Laws Customs

Import of old and used tyres - Prohibited Goods or Restricted Goods? - the prima facie reading of the Entry No.B3140 clearly goes to say that the tyres meant for direct.....
April 3, 2017 Case Laws Indian Laws

Offence under Section 138 of the Negotiable Instruments Act - dishonour of the cheque - the cheque in question was nothing but a security without any subsisting debt or.....
April 3, 2017 Case Laws Income Tax

Eligibility for deduction u/s 54F - Clubbing of income of the minor children in the hands of the assessee - before arriving at net income for the purpose of clubbing in.....
April 3, 2017 Case Laws Income Tax

Non-deduction of TDS u/s 192 - exemption u/s 10(5) - benefit of leave travel concession granted by the assessee bank to its employees - assessee was under obligation to.....
April 3, 2017 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-appearance on six occasions on notices issues u/s 142(1) - assessee is liable to pay ₹ 20,000/- as penalty under Section 271(1)(b) of......
April 3, 2017 Case Laws Income Tax

Bogus purchases - the purchases shown by the assessee is not in doubt, but the assessee might have not purchased from these parties who he might have purchased it from......
April 3, 2017 Case Laws Income Tax

Keyman Insurance policy - assignment in favour of the appellant - even though the assignment has happened during the year, surrender value as computed as on the date of.....
April 3, 2017 Case Laws Income Tax

Sale of debt instrument - Benefit of Article 13(4) of DTAA between India and Singapore - the observation of DRP that the assessee has not furnished any evidence that the....
April 3, 2017 GST

GST - FAQ - CBEC issues Frequently Asked Questions on GST
April 1, 2017 GST

Central Excise - Post GST amendments
April 1, 2017 Case Laws Income Tax

TDS u/s 195 r.w.s. 191 - in order to treat the assessee/payee as an assessee in default it is required that the income so paid or credited to the account of the......
April 1, 2017 Case Laws Income Tax

The expenses incurred are in the nature of employee benefits, though paid under secondment agreement, in respect of persons working for the assessee - Expenses are......
April 1, 2017 Case Laws Income Tax

Computation of capital gains - The market value of the property may be more or may be less - when a registered valuer has worked out the market value of the property as.....
April 1, 2017 Case Laws Income Tax

MAT computation - Additions u/s 41(1) - principal portion of the waived loan - a loan which is originally taken for capital expenditure, if waived, will not give rise to....
April 1, 2017 Case Laws Income Tax

Nature of sales tax incentive - revenue receipt OR Capital subsidy - the incentive received by the assessee under the PSI, 2007 scheme in the form of refund of sales tax....
April 1, 2017 Case Laws Service Tax

Levy of service tax - water supply projects are essential for the human beings and animals welfare for their consumption. The respondent was executing the project of the....
April 1, 2017 Case Laws Service Tax

Levy of service tax - appellant engaged private buses to ply under the banner of M/s ASTC on bus routes reserved for M/s ASTC only - the private bus operators paid 10%......
April 1, 2017 Case Laws Service Tax

The activities carried out by the appellants are taxable only w.e.f. 01/06/2007. In such situation, it is clear that their payment of tax in terms of composition scheme.....
April 1, 2017 Case Laws Service Tax

Export of services - Since consulting engineering service also is a category (iii) service as mentioned in Export of Services Rules, 2005, the location of recipient of......
April 1, 2017 Case Laws Service Tax

Liability of service tax - royalty payment for providing contents for the journal - It is not relating to right to intangible property like trade market designs,......
April 1, 2017 Case Laws Central Excise

Whether the appellant was entitled to the benefit of payment of only 25% of the penalty? - If the assessee wishes to speculate as to the outcome of the further......
April 1, 2017 Case Laws Central Excise

Classification of “Kulfi” - If the Kulfi Mix which is a dry powder merits classification under CTH 0404, then “Kulfi” manufactured by appellant which is ready to consume....
April 1, 2017 Case Laws Central Excise

Classification Natural Beta Kerotene - It may be that as a marketing requirement the subject item(s) have been sold as food supplement or dietary supplement but it does.....
April 1, 2017 Case Laws Central Excise

CENVAT credit - Rubber Stoppers - exported goods re-imported on rejection - credit availed on CVD which was required to be paid at the time of re-import - denial of......
April 1, 2017 Case Laws Customs

Classification of imported item - Linden Wood Slat - The Linden Wood Slats imported by the Appellants are correctly classifiable under S.H. No. 4421.90 of Customs Tariff Act - AT
April 1, 2017 Case Laws Customs

Suspension of CHA licence - Regulation No. 19(2) of the Customs Broker Licensing Regulations, 2013 - The dismissal of one of the employees of the petitioner does not......
April 1, 2017 Case Laws Customs

Classification of imported goods - The test result clearly states that these are not pure tin or tin plates but they are tin coated sheets with few visible imperfections....
April 1, 2017 Case Laws VAT and Sales Tax

Lien over Bank account - territorial jurisdiction - both KVAT and KTEG Acts authorize recovery officers to demand money from "any person" and authorize recovery by......
April 1, 2017 Case Laws VAT and Sales Tax

CST - penultimate sale against form H - the process carried out by the exporter cannot be said to be manufacture, and therefore, the claim of the respondent of sale......
April 1, 2017 Case Laws VAT and Sales Tax

CST - Iron and Steel - the “Iron and Steel” purchased by the respondent–assessee and used in the execution of the civil works contracts of the construction of the......
April 1, 2017 Case Laws VAT and Sales Tax

Input tax credit - KVAT - a manufacture of cement, is entitled to claim input tax credit in respect of the tax paid by it on the purchase of cement prior to its......

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