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Highlights / Annotations / Catch Notes For March of 2018

Home Highlights March March 2018 Year 2018

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Showing 1 to 50 of 532 Records

12 3 4 5........ 11

March 31, 2018 News GST

E-Way Bill System User Manual for SMS Operations
March 31, 2018 News GST

E-Way Bill System FAQ - The common portal for generation of e-way bill is https://ewaybillgst.gov.in
March 31, 2018 Act Rules DGFT

GENERAL PROVISIONS REGARDING IMPORTS AND EXPORTS - Chapter 2 of Foreign Trade Policy 2015-2020 as amended - Import policy for Second Hand Goods imported for the purpose.....
March 31, 2018 Act Rules DGFT

DUTY EXEMPTION /REMISSION SCHEMES - Chaper 4 of Foreign Trade Policy 2015-2020 as amended - Import of raw Sugar under DFIA scheme
March 31, 2018 Case Laws Income Tax

Computing the book profit u/s 115JB - MAT - whether the tariff charged by the assessee from 01.04.2005 and till the final order of the CERC is contingent and cannot be......
March 31, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - revision u/s 263 - In the absence of any finding of the AO with regard to concealment of income or with regard to furnishing of inaccurate......
March 31, 2018 Case Laws Income Tax

Claim of deduction u/s 80IB - by virtue of the processing done on milk by the assessee, the milk gets pasteurized, thereby becoming free of bacteria, and thus, potable......
March 31, 2018 Case Laws Income Tax

Addition u/s 68 - credit purchase of Supari, as unexplained cash credits - it is found that the gross profit and net profit shown by the assessee is progressive and the.....
March 31, 2018 Case Laws Income Tax

Claim of TDS credit - assessee following cash accounting method - TDS certificates shows higher gross receipts then what is shown in the return of income and profit and.....
March 31, 2018 Case Laws Income Tax

Unexplained investment u/s 69 - The aspect that this income was not declared in the original return of income cannot be a ground to automatically conclude that it is......
March 31, 2018 Case Laws Income Tax

Addition on account of the interest income earned by the cooperative society - when the income has been offered by those societies in their own hand it cannot be taxed......
March 31, 2018 Case Laws Income Tax

Addition made u/s. 43B - interest paid to financial institutions on loans - assessee argued that the company constructed the buildings to the Government of Andhra......
March 31, 2018 Case Laws Income Tax

Personal expenses or business expenses - Unless the assessee submitted the details of the names of the clients or customers with whom the Directors held talks and the......
March 31, 2018 Case Laws Income Tax

Eligibility for deduction u/s 80P - assessee to invest 25% of its profits in the reserve funds, which in turn, are parked in FDRs with Bank of Maharashtra - assessee is.....
March 31, 2018 Circulars Companies Law

Filing of Annual Financial statements and Annual Returns under the Companies Act, 2013 - Condonation of Delay Scheme, 2018 - scheme extended upto 30th April, 2018.
March 31, 2018 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - Circular
March 31, 2018 Case Laws Customs

Import of prohibited goods - waste - When even violation of the general principles of law are deemed to be illegal, it cannot be said that violation of enacted laws are.....
March 31, 2018 Case Laws Central Excise

CENVAT credit - Cement and Steel items - irrespective of the classification of components, spares and accessories, when those are fitted to the machines/machineries of......
March 31, 2018 Case Laws Central Excise

SSI exemption - clubbing of clearances - Merely because the partner of two units happen to be the same, by itself, is not sufficient to establish that one unit is dummy of another - AT
March 31, 2018 Case Laws VAT and Sales Tax

Input tax credit - the officer at whose instance further investigation was initiated on the basis of his prima facie finding relating to huge mismatch and excess claim......
March 31, 2018 Case Laws VAT and Sales Tax

Principles of Natural Justice - the assessing officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not....
March 30, 2018 Case Laws Income Tax

Disallowance of assessee's claim of depreciation on truck - assessee has shown hire charges of ₹ 24,000/per truck per annum and also claimed depreciation - HC......
March 30, 2018 Case Laws Income Tax

Addition of bogus purchases - jewellery business - it is highly impossible for M/s Vitrag Jewels to first hand over the cash even without receiving the cheques from the.....
March 30, 2018 Case Laws Income Tax

Levy of penalty u/s 271B - not getting the accounts audited u/s 44AD - having not disturbed the said position u/s 44AD, it cannot be said that the assessee has failed to....
March 30, 2018 Case Laws Income Tax

Accumulation of income of 15% u/s. 11(1)(a) - AO directed to consider the net receipt (not the gross receipt) for the purpose of computation of accumulation of income of....
March 30, 2018 Case Laws Income Tax

Unexplained cash credit u/s 68 - the transactions made by the assessee are controlled by the Government of West Bengal. No infirmity has been reported by the State......
March 30, 2018 Case Laws Income Tax

Addition u/s 41 - remission or cessation of liability proof - when the assessee is showing the liability in the books of account and has repaid in the subsequent years......
March 30, 2018 Case Laws Income Tax

Cancelling Registration u/s 12AA(3) - No evidence on record to show that assessee received or paid any commission for indulging in any unaccounted money. Therefore,......
March 30, 2018 Case Laws Customs

Validity of SCN - Admittedly, no such SCN is found in the file. Once, there is no such SCN found in the file, then, there was no sanction in law to make an......
March 30, 2018 Case Laws Customs

It is seen that the CV duty and AD duty put together did not exceed the injury margin though the dumping margin is higher. The same principle of Lesser Duty Rule is......
March 30, 2018 Case Laws Customs

Classification of imported goods - Bentonite Clay - from 1-1-2007 onwards, when there is no specific inclusion, in view of Note 1 to Chapter 25 which excludes products......
March 30, 2018 Case Laws Indian Laws

Office bearers of the Bar Association/Bar Council who passed the resolution for strike or abstaining from work, are liable to be restrained from appearing before any......
March 30, 2018 Case Laws Service Tax

Cenvaat Credit - the 'Inputs' have been used for providing output services which is taxable, therefore, by erecting the Railway Siding, the respondent is providing a......
March 30, 2018 Case Laws Service Tax

The appellant are providing services for security of their customer's property from fire. The same would get covered under "Security Agency Services" inasmuch as the......
March 30, 2018 Case Laws Central Excise

Classification of goods - Kashyog Oil and Keshyog Herbal Powder Hair Wash/Shampoo - the product in question has to be classified under Chapter 30 as Ayurvedic Medical Preparation. - HC
March 29, 2018 News Indian Laws

Cabinet approves enhancing the coverage of Pradhan Mantri Rojgar Protsahan Yojana
March 29, 2018 News Indian Laws

IBBI Notifies Amendments to The Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016
March 29, 2018 Notifications DGFT

Import policy for Second Hand Goods imported for the purpose of repair / refurbishing / re- conditioning or re- engineering is laid down.
March 29, 2018 Notifications DGFT

Import policy of seal skin under Chapter 41, 42 and 43 of ITC (HS), 2017-Schedule-1 (Import Policy) is notified.
March 29, 2018 Notifications GST

Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore - Notification
March 29, 2018 Notifications GST

Extension of the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores - Notification
March 29, 2018 Notifications GST

Extension of date for filing the return in FORM GSTR-6 - Notification
March 29, 2018 Notifications GST

Extension of due date for filing of application for refund u/s 55 by notified agencies - Notification
March 29, 2018 Case Laws GST

Levy of GST - Petrol and Diesel - case of petitioner is that the petroleum and diesel should be brought forthwith within the ambit of Goods and Service Tax - this Court.....
March 29, 2018 Case Laws Income Tax

Since the assessee had no business income, no books of account were maintained and the addition was made only on the basis of the assessee’s pass book, which is not a......
March 29, 2018 Case Laws Income Tax

It is true that principles of res judicata do not apply to income tax proceedings, but principles of consistency apply. So, if an AO wants to deviate from the path......
March 29, 2018 Case Laws Customs

Confiscation - mis-declaration of goods - FSSAI certificate - Tribunal posed a specific query to the Departmental Representative whether there was any prohibition for......
March 29, 2018 Case Laws Customs

100% EOU - debonding obligation - not achieving value addition - Once the element of intention to evade duty is absent and as a matter of fact there is no such......
March 29, 2018 Case Laws Customs

Concessional rate of duty - appellant has imported components at concessional rate of duty for manufacture of mobile phone and LED/LCD televisions at their factory in......
March 29, 2018 Case Laws Indian Laws

Validity of Arbitral Award - time limitation - Having accepted the award through Anilkumar Patel, being the head of the family, appellant Nos. 1(a) to 1(d) and......

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A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

C: Disposal of gold - revised mapping of Customs jurisdictions to Focal C...

N: Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2024.

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

C: Mandatory additional qualifiers in import/export declarations in respe...

H: Extension for co-op societies to claim 80P deduction for delays in acc...

H: Mandated e-auction platform eBKray for liquidators to streamline asset...

F: GST ON OFFICE

F: Non issue of tax invoice by Registered GTA

F: Taxability of letting out commercial premises to registered person by ...

F: Free supply of machine for committed purchase of materials

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

C: Condonation of delay under clause (b) of sub-section (2) of section 11...

N: Seeks to bring in force provision of Various sections of Bihar Goods a...

A: LIMITATION TO INITIATE CORPORATE INSOLVENCY RESOLUTION PROCESS UNDER S...

A: Understanding the Importance of FSSAI Certificate Download for Food St...

A: NEW CHANGES IN INPUT TAX CREDIT

A: Orders signed by same officer in dual capacity not maintainable.

H: Accused granted bail in Rs. 8.90cr GST evasion case after depositing R...

H: Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

H: Mismatch between GSTR-3B & 2A; Court accepts error, sets aside assessm...

H: High Court validates using Electronic Credit Ledger for pre-deposit pa...

H: Improper tax demand without fair hearing opportunity. Petitioner recti...

H: Breach of natural justice: Petitioner's defense rights violated, reply...

H: Pre-Deposit Amount in VAT Returns Wrongfully Denied Refund, Commercial...

H: Clerical error in GSTR-1 filing, rectification ordered; authorities to...

H: Non-speaking order on ITC mismatch and GST return discrepancies set as...

H: Unblocking ITC & revocation of GST registration suspension: Taxpayer's...

H: Tax Reassessment Validity: Harmony Between Joint Assistant Commissione...

H: Examining Income Tax Settlement Commission's wide powers and finality ...