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Highlights / Annotations / Catch Notes For January of 2018

Home Highlights January January 2018 Year 2018

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Showing 101 to 150 of 450 Records

1 234 5 6 7........ 9

January 24, 2018 Case Laws Service Tax AT

Tax Consultancy Services Not Management Consultancy: Clarification on Advisory Roles and Legal Promotion Distinction.
January 24, 2018 Case Laws Service Tax AT

Appellant Not Recognized as Commission Agent; Activities Classified u/s 65(19)(i) for Promotion and Sale of Goods.
January 23, 2018 Notifications Customs

Amendment to Notification No. 89/2017-Cus(NT): Updates to All Industry Rates of Duty Drawback for Customs Compliance.
January 23, 2018 Case Laws Income Tax HC

Section 245 of the Income Tax Act aids in resolving complex tax disputes, offering relief from penalties and prosecution.
January 23, 2018 Case Laws Income Tax HC

ITAT confirms commission payments to agents related to assessee's directors are legitimate and justified by services provided.
January 23, 2018 Case Laws Income Tax HC

Subsidiary payments to Assessee are not 'loans' or 'advances' u/s 2(22)(e); not "deemed dividend.
January 23, 2018 Case Laws Income Tax AT

Assessee Must Submit Segmental Results for Overheads Based on Capacity Utilization in Transfer Pricing Case.
January 23, 2018 Case Laws Income Tax AT

Employees' 156 Solar Days in India Not Enough for Permanent Establishment; Income Not Taxable Under Local Law.
January 23, 2018 Case Laws Income Tax AT

No Penalty for Wrong Tax Exemption Claim u/s 271(1)(c) When Not Applicable to Section 115JB.
January 23, 2018 Case Laws Income Tax AT

Additions u/s 68 Require Incriminating Material for Completed Assessments in Section 153A Searches.
January 23, 2018 Case Laws Income Tax AT

Section 80E allows tax deduction for interest on education loans taken by assessee, even as co-applicant or co-borrower.
January 23, 2018 Case Laws Income Tax AT

Section 153A Invocation Lacks Legal Basis; Section 68 Addition Unjustified Due to Absence of Incriminating Material Found in Search.
January 23, 2018 Case Laws Income Tax AT

No Notional Interest Charged for Delayed Remittance by Sahara India Under Subscription Scheme.
January 23, 2018 Case Laws Income Tax AT

Court Rules Mercantile Accounting System Must Be Applied Over Cash System for "Golden Key Scheme" Receipts.
January 23, 2018 Case Laws Customs HC

Court Rules DRI Officers Cannot Override Advance Rulings on Unflavored Supari Seizures, Upholding Binding Nature of Rulings.
January 23, 2018 Case Laws Customs AT

Payments for Distribution Rights Excluded from Goods Valuation if Not Sale Condition for Export.
January 23, 2018 Case Laws Customs AT

Court Confirms Resistor Blowers Classified as "Other Variable Resistors" Under Heading 85334090 for Import Purposes.
January 23, 2018 Case Laws Customs AT

Customs House Agent's Security Deposit Forfeited for Exporting Prohibited Goods; License Remains Active, Time Limitations Not Applicable.
January 23, 2018 Case Laws Central Excise AT

CENVAT Credit Allowed on Capital Goods for Export: Rule 6(4) Interpretation Clarified by Court Ruling.
January 23, 2018 Case Laws Central Excise AT

CENVAT Credit Allowed Through ISD Despite Services Consumed Elsewhere; Registration Validates Credit Allocation.
January 22, 2018 Notifications Income Tax

Eligibility Criteria for Tax Return Preparers: Bachelor's Degree or ICAI, ICSI, ICMAI Intermediate Exam Pass Required.
January 22, 2018 Case Laws Income Tax HC

High Court Rules Taxpayer Eligible for Deductions u/ss 54B and 54F Despite Late Deposit in Capital Gains Account.
January 22, 2018 Case Laws Central Excise HC

Assessee's Two Premises Deemed Interlinked as 'Factory' u/s 2(e), Permitting CENVAT Credit on Capital Goods.
January 22, 2018 Case Laws VAT and Sales Tax HC

Court Enforces Strict Time Limit for Appeals u/s 35H(1), No Extensions Allowed via Limitation Act Section 5.
January 22, 2018 Case Laws Income Tax AT

Section 68: Payment Delay Alone Doesn't Prove Share Transactions Are Non-Genuine Without Substantial Contradictory Evidence.
January 22, 2018 Case Laws Income Tax AT

Partners Must Challenge Tax Assessment Reopening in Court if Dissatisfied with Decision.
January 22, 2018 Case Laws Income Tax AT

Section 271(1)(c) Penalty Not Applicable for Section 69B Estimates from Government Valuer; No Automatic Guilt Assumption.
January 22, 2018 Case Laws Central Excise AT

Appellant's Ore Processing Activities Classified as "Manufacture" Under Chapter 4, Liable for Excise Duty.
January 22, 2018 Case Laws Income Tax AT

Corporate IT Service Payments Classified as Reimbursements, Not Royalties or Technical Service Fees.
January 22, 2018 Case Laws Income Tax AT

Joint Venture as Conduit: Section 80IB(10) Deductions Rightly Claimed by Individual Members for Housing Project Expenses.
January 22, 2018 Case Laws Customs AT

Customs House Agent Penalized for Filing Shipping Bills for Fake Export Firms u/s 114(iii) of Customs Act, 1962.
January 22, 2018 Case Laws Income Tax AT

Court Rules Section 17(2)(iii) of Income Tax Act Requires Employee Status for Perquisites in Lieu of Salary.
January 22, 2018 Case Laws Central Excise AT

Court Rules Bank Realization Certificate Unnecessary for Duty Rebate on Exports; Cannot Deny Rebate Due to Non-Submission.
January 22, 2018 Case Laws Customs AT

Telecom Optical Fibre Cables Reclassified from Customs Tariff Heading 8544 to 9001 for Import Purposes.
January 22, 2018 Case Laws Income Tax AT

Section 36(1)(v) of Income Tax Act governs gratuity fund contributions, excluding applicability of Section 37(1).
January 21, 2018 Act Rules Companies Law

Central Government Delegates Powers: Companies Law Amends, Omits Sections 194 & 195 on Insider Trading, Forward Dealing.
January 21, 2018 Act Rules Companies Law

Amendments to Companies Act, 2013: Section 447 Updates Penalties for Fraud, Introduces Compounding Provisions for Certain Offenses.
January 21, 2018 Act Rules Companies Law

Section 446B: Reduced Penalties for One Person and Small Companies to Ease Compliance Burden Under Companies Act 2013.
January 21, 2018 Act Rules Companies Law

Section 446A: Key Factors for Determining Punishment Levels Under Companies Act 2013. Proportional Penalties for Corporate Offenses.
January 21, 2018 Act Rules Companies Law

Section 441 of Companies Act: Tribunal Can Compound Certain Offences with Fines, Avoiding Lengthy Legal Battles.
January 21, 2018 Act Rules Companies Law

Trials for Company Act Offences to Proceed in Regular Courts Until Special Court Set Up, per Section 440.
January 21, 2018 Act Rules Companies Law

Companies Act Offences Now Non-Cognizable; Members and Shareholders Can File Complaints u/s 439 for Court Action.
January 21, 2018 Act Rules Companies Law

Amendments to Companies Act 2013: Sections 435 & 438 Alter Special Court Jurisdiction and Procedures for Corporate Cases.
January 21, 2018 Act Rules Companies Law

Central Government Can Establish Special Courts for Corporate Offences Under Companies Act, 2013 Section 435.
January 21, 2018 Act Rules Companies Law

Tribunal Selection Process Revised to Meet Supreme Court Directives u/s 412 of Companies Act, 2013.
January 21, 2018 Act Rules Companies Law

NCLAT Chairperson and Members' Qualifications Detailed in Section 411 of the Companies Act, 2013; Adheres to Supreme Court Standards.
January 21, 2018 Act Rules Companies Law

Appellate Tribunal Now Handles Appeals Against NFRA Orders u/s 410 of the Companies Act, 2013.
January 21, 2018 Act Rules Companies Law

Qualifications for NCLT President and Members Detailed in Section 409 of Companies Act, 2013.
January 20, 2018 News Indian Laws

A defaulter of Income Tax TDS was arrested and subsequently sent to jail by the Tis Hazari Court.
January 20, 2018 Circulars Customs

Clarification on 2017 Customs Rules: Guidelines for Importing Goods at Reduced Duty Rates to Encourage Trade Compliance.

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