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Highlights / Annotations / Catch Notes For January of 2018

Home Highlights January January 2018 Year 2018

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Showing 1 to 50 of 450 Records

12 3 4 5........ 9

January 31, 2018 Case Laws Central Excise

Valuation - a devise should suffer Central Excise duty along with essential operating software which is part and parcel of the same - However, the software which is......
January 31, 2018 Case Laws Central Excise

Clandestine removal - the allegation that the appellant has procured raw materials, manufactured wires and cables and cleared the same clandestinely without payment of......
January 31, 2018 Case Laws GST

Detention of goods u/s 129 of the CGST and SGST Acts - mere infraction of the procedural Rules like Rules 55 and 138 of the State GST Rules cannot result in detention of....
January 31, 2018 Case Laws Income Tax

Disallowing claim u/s 54F - if the assessee has constructed a new on the plot of land which is owned by the mother of the assessee then, the investment made by the......
January 31, 2018 Circulars Customs

Sub: Closure of submission of Bills of Entry at the ICES 1.5 on account of Union Budget, 2018-19 – reg. - Trade Notice
January 31, 2018 Case Laws Income Tax

Penalty u/s 271A - violation of provisions of section 44AA - non-maintenance of books of accounts - Though the total income of the assessee was assessed by the AO as per....
January 31, 2018 Case Laws Income Tax

Addition made on account of sundry creditors - AO of the assessee had accepted the statement of account of that supplier as sacrosanct and proceeded to make addition in.....
January 31, 2018 Case Laws Income Tax

Non recognition of assessee as an “assessee” under the Income Tax Act - bogus entity or not - Since in the earlier assessment years and subsequent assessment year the......
January 31, 2018 Case Laws Income Tax

Interest u/s.234B - The concerned interest shall be on the consolidated amount of income i.e. both determined in re-assessment order and income determined in consequent.....
January 31, 2018 Case Laws Customs

Classification of imported goods - EMUs are treated together and are to be classified under CTH 86.03 - TCs as well as DMCs which are integrally forming part to make a......
January 31, 2018 Case Laws VAT and Sales Tax

Benefit of exemption from payment of tax - Possessing of land for establishment of new unit although constitutes the mandatory or substantive part of exemption......
January 30, 2018 Case Laws Income Tax

Application for registration u/s 12AA - with regard to the condition that the assessee should apply its income only in India, such a condition is existing only u/s 11......
January 30, 2018 Case Laws Income Tax

Co-operative bank is also a banking company; not liable to pay tax on NPA interest on accrual basis in view of RBI norms relating to income recognition and assets classification. - AT
January 30, 2018 Case Laws Income Tax

Credit of TDS - it may not always be possible all the time to co-relate a specific amount of TDS with a specific amount of income earned - The claim of the assessee is......
January 30, 2018 Case Laws FEMA

Contravention of section 3 FEMA - A statement made under oath has to be taken as true, unless there is contra evidence to dispel that presumption. Mere retraction of a......
January 30, 2018 Case Laws Service Tax

Attachment of immovable property - recovery of service tax was not done - the personal property of a sole proprietor or partners shall not be attached, and personal......
January 30, 2018 Case Laws Service Tax

Liability of service tax - consideration received due to termination of the arrangement - by terminating the arrangement, the appellants are adversely put to certain......
January 30, 2018 Case Laws Service Tax

Manpower recruitment and supply agency service - deputation of employees - the definition is wide and would include any such activity where it is carried out either......
January 30, 2018 Case Laws Service Tax

CENVAT credit while availing the benefit of Abatement notification - The N/N. 1/2006-ST does not say that assessee cannot avail any credit at all. The condition is that.....
January 30, 2018 Case Laws Service Tax

Reverse Charge Mechanism (RCM) - services of Underwriters received from outside India - ADS offering is not applicable for sale in India, but only to other select......
January 30, 2018 Case Laws Central Excise

CENVAT credit - input service - it is meant to enhance the sale of the manufactured goods of the Respondent through attracting customers by providing financial option to....
January 29, 2018 Case Laws Customs

Classification - 9.3 Meter Compact Cassegrain Antenna Sub-system - Model 9.3 KPK - whether the goods are 'antenna' or 'antenna sub-system’? - the imported goods are not.....
January 29, 2018 Case Laws Service Tax

Refund of service tax - export of service - the Department of Post is rendering service to the appellant by executing the remittance of foreign exchange to the intended.....
January 29, 2018 Case Laws Central Excise

Offence u/s 9 and 9(AA) of the Central Excise Act, 1944 - Since she did not hold the post of Managing Director at the relevant time, the complaint cannot reach a logical....
January 29, 2018 Case Laws Central Excise

Liability of interest on demand of duty - since the appellant were a sick company, the interest liability cannot be imposed on the appellant. - AT
January 28, 2018 GST

Rate of Tax on Services - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Services - General Exemption from GST - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 5 - IGST @ 3% - CGST @ 1.5% - SGST / UTGST @ 1.5% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 6 - IGST @ 0.25% - CGST @ 0.125% - SGST / UTGST @ 0.125% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Goods - General Exemption from GST - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 Notifications GST

Concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions. - Notification as amended
January 28, 2018 Notifications GST

Concessional rate of GST on Old and used Vehicles - Notification
January 28, 2018 Notifications GST

Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended
January 28, 2018 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 as amended
January 28, 2018 Notifications GST

Special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. - Notification
January 28, 2018 Notifications GST

Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act - Notification as amended
January 28, 2018 Notifications GST

Exemptions on supply of services under IGST Act - Notification as amended
January 28, 2018 Notifications GST

Rates for supply of services under IGST Act - Notification as amended
January 27, 2018 Notifications Customs

Exemption from duty of Customs on import of (i) Satellites and payloads (including Ground equipments) and (ii) Scientific and technical instruments, apparatus,......
January 27, 2018 Notifications Companies Law

Companies (Appointment and Qualification of Directors) Amendment Rules, 2018 - Notification
January 27, 2018 Case Laws Income Tax

Capital gain computation - market value of conveyance deed taken u/s 50C - if at all any suppression of sale consideration should be assumed, it should be on the basis......
January 27, 2018 Case Laws Income Tax

Rectification of mistake u/s 154 - miscalculation of interest is, at best, an arithmetical error and it needs no elaborate cogitation or adjudication, long drawn or......
January 27, 2018 Case Laws Income Tax

Claim of deduction u/s 40(b) - amount surrendered in the course of survey U/s. 133A - working out the salary paid to the partner in terms of section 40(b) - The......
January 27, 2018 Case Laws Income Tax

Eligible for deduction u/s. 10A - These amounts are incomes u/s. 41(1), if they are allowed as deduction in earlier year. Since the amounts are directly connected to the....
January 27, 2018 Case Laws Service Tax

Valuation - The composition scheme should be available to the appellant and cannot be denied on the ground that it did not specifically exercise the option regarding......
January 27, 2018 Case Laws Central Excise

Classification of goods - Mucosat, Nurofit, MOD Caps, Kalpadyn-MC, Nerosafe etc. - the goods were classifiable under CETA 3003.10 and not under 2108.99 - AT

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

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

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES