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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

Management Consultancy Service - tax consultancy service / tax compliance service - It may indirectly keep the organization within the ambit of legal promotion work for.....
January 24, 2018 Case Laws Service Tax

BAS - Though they are called as broker under the Association rules that will not enable the appellant to claim that they are only commission agent for the purpose of......
January 23, 2018 Notifications Customs

Amendment in notification No. 89/2017-Cus(NT) dated 21.09.2017 relating to AIRs of Duty Drawback. - Notification
January 23, 2018 Case Laws Income Tax

Validity of settlement commission order - It is no doubt true that Section 245 was inserted into the provisions of the Income Tax Act for an early resolution of......
January 23, 2018 Case Laws Income Tax

Justification of payment of commission - parties related to directors - the finding of the ITAT that the commission agents of the assessee had rendered services to the......
January 23, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - payments effected by the Subsidiary Company and received by the Assessee, were as part of the regular business transactions - it could not....
January 23, 2018 Case Laws Income Tax

TPA - ALP determination - assessee has to submit the segmental results based on the absorption of overhead on capacity utilization and idle capacity. This is imperative.....
January 23, 2018 Case Laws Income Tax

Existence of PE - the employees have worked for an aggregate period of 156 solar days (on all projects taken together), meaning thereby, the period of working is less......
January 23, 2018 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - It is a mere claim of exemption which is allowed in the normal computation, but not allowable u/s. 115JB and there cannot be any penalty....
January 23, 2018 Case Laws Income Tax

Assessment u/s 153A - addition u/s 68 - in search assessments, the addition cannot be made without the incriminating material in completed assessments. - AT
January 23, 2018 Case Laws Income Tax

Allowance of deduction u/s 80E - So long as the loan has been taken in the name of the assessee, even if he happens to be co-applicant and co-borrower, and so long as......
January 23, 2018 Case Laws Income Tax

Assessment u/s 153A - addition u/s 68 - s there were no incriminating material found in search for assessment year under appeal - Invocation of section 153A by the A.O......
January 23, 2018 Case Laws Income Tax

Taxability of notional interest - Sahara India was acting as assessee’s agent for collection of subscriptions under the Scheme - No notional interest could be charged in....
January 23, 2018 Case Laws Income Tax

Receipts of the assessee through their “Golden Key Scheme” - system of accounting - mercantile system of accounting should have been followed instead of the cash system.....
January 23, 2018 Case Laws Customs

Jurisdiction - Seizure of goods - unflavoured supari - mis-declaration/mis-classification of goods - whether the Officers of the D.R.I., especially, in the rank of the......
January 23, 2018 Case Laws Customs

Valuation - royalty/license fees - includibility - the payment made by the respondent for the right to distribute or resell the imported goods should not be added to the....
January 23, 2018 Case Laws Customs

Classification of imported goods - resistor blower - assessee has rightly claimed classification under heading 85334090 as “other variable resistors under the main......
January 23, 2018 Case Laws Customs

Proceedings against CHA - Export of prohibited goods - forfeiture of security deposit - time limitation - In the instant case, neither the license was suspended nor......
January 23, 2018 Case Laws Central Excise

CENVAT credit - Rule 6(4) of the CCR, 2004 - whether the goods which are so cleared for export are to be considered as exempted goods or dutiable goods? - the appellant.....
January 23, 2018 Case Laws Central Excise

CENVAT credit - distribution of credit through ISD to different unit - When the respondent has taken ISD registration, we find no reason to deny the credit availed on......
January 22, 2018 Notifications Income Tax

An individual, who holds a bachelor degree from a recognised Indian University or institution, or has passed the intermediate level examination conducted by the ICAI or.....
January 22, 2018 Case Laws Income Tax

Eligibility to deduction u/s 54B and u/s. 54F - assessee has not deposited the net sale consideration in the capital gain account - belated investment - beyond the due......
January 22, 2018 Case Laws Central Excise

CENVAT credit - the activities of the assessee at the two separate premises in question were clearly interlinked. 'Factory' under Section 2(e) of the Act, means any......
January 22, 2018 Case Laws VAT and Sales Tax

Condonation of delay in filing appeal - time limit prescribed u/s 35H(1) is absolute and unextendable u/s 5 Limitation Act. Since court has to respect the legislative......
January 22, 2018 Case Laws Income Tax

Addition u/s 68 - genuineness of share transactions - For the only reason that the payment of purchase has been made after a lapse of 9 months cannot render the purchase....
January 22, 2018 Case Laws Income Tax

If the partners of the firm are aggrieved by the reopening of the assessment in their hands, it is for the partner to challenge the same in appropriate forum. - AT
January 22, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Though section 69B is a deeming fiction but in the matter of penalty proceedings, such deeming fiction cannot be extended so as to hold assessee.....
January 22, 2018 Case Laws Central Excise

Manufacture - ore concentrate - various processes such as crushing, screening, sorting by hydraulic machines and washing with high pressure water was performed by......
January 22, 2018 Case Laws Income Tax

Nature of receipts - royalty / FIR or reimbursement of expenses - The appellant is merely arranging Corporate IT services. The payments are received for such services......
January 22, 2018 Case Laws Income Tax

Deduction u/s.80IB(10) - The joint venture was merely used as conduit to facilitate execution of housing project work, the actual work was done by the two members of JV.....
January 22, 2018 Case Laws Customs

Penalty on CHA u/s 114 (iii) of CA, 1962 - It has been alleged that appellants were one of the three CHAs whose services were utilized in filing the shipping bills of......
January 22, 2018 Case Laws Income Tax

Perquisite in lieu of salary u/s 17(2)(iii) - difference in value between stamp duty valuation and actual sale value - Merely because the assessee happens to be a......
January 22, 2018 Case Laws Central Excise

Rebate of duty - export of goods - bank realization certificate has no link with the factum of export of the goods and non-submission of the same cannot be made, the......
January 22, 2018 Case Laws Customs

Classification of goods - Optical Fibre Cables (OFC in short) imported by Vodafone Group of Companies and used in Telecommunication are not classifiable under Customs......
January 22, 2018 Case Laws Income Tax

Disallowing contribution to gratuity fund - Once the provisions of contribution to gratuity fund are specifically covered by Section 36(1)(v), as is the admitted......
January 21, 2018 Act Rules Companies Law

Delegation by Central Government of its powers and functions - Consequential amendment since section 194 and section 195 relating to forward dealing and insider trading.....
January 21, 2018 Act Rules Companies Law

Punishment for fraud - to bring thresholds with respect to compounding provisions relating to fraud without imprisonment - Section 447 of the Companies Act, 2013
January 21, 2018 Act Rules Companies Law

Lesser penalties for One Person Companies or small companies - lesser penalties (not be more than one-half) for one person companies and small companies - Section 446B......
January 21, 2018 Act Rules Companies Law

Factors for determining level of punishment - New Section 446A of the Companies Act, 2013
January 21, 2018 Act Rules Companies Law

Compounding of certain offences - to enable Tribunal to compound offences punishable with fine only or with fine or imprisonment or both - Section 441 of the Companies Act, 2013
January 21, 2018 Act Rules Companies Law

Transitional provisions - till the time a Special Court is established, the trial of offences shall be continued with Court of Session or Court of Metropolitan......
January 21, 2018 Act Rules Companies Law

Offences to be non-cognizable - to include member along with shareholders in respect of complaint with respect to taking cognizance of offences under the Act by the......
January 21, 2018 Act Rules Companies Law

Application of Code to proceedings before Special Court - Amendment as a consequence of amendments to section 435 - Section 438 of the Companies Act, 2013
January 21, 2018 Act Rules Companies Law

Establishment of Special Courts - to include appointment of Metropolitan Magistrate or a Judicial Magistrate of the First Class by Central Government in Special Court in....
January 21, 2018 Act Rules Companies Law

Selection of Members of Tribunal and Appellate Tribunal - to align with Supreme Court directions - Section 412 of the Companies Act, 2013
January 21, 2018 Act Rules Companies Law

Qualifications of Chairperson and Members of Appellate Tribunal (NCLAT) - eligibility for technical members with Supreme Court directives with respect to qualifications.....
January 21, 2018 Act Rules Companies Law

Constitution of Appellate Tribunal - Jurisdiction extended to hear the appeal against the order of National Financial Reporting Authority (NFRA) - Section 410 of the Companies Act, 2013
January 21, 2018 Act Rules Companies Law

Qualification of President and Members of Tribunal (NCLT) - to provide for eligibility for technical members with Supreme Court directions - Section 409 of the Companies Act, 2013
January 20, 2018 News Indian Laws

Defaulter of Income Tax TDS arrested and sent to jail by the Tis Hazari Court
January 20, 2018 Circulars Customs

SUB : Clarification on Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 - reg. - Trade Notice

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