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Highlights / Annotations / Catch Notes For January of 2018

Home Highlights January January 2018 Year 2018

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Showing 201 to 250 of 450 Records

1 2 3 456 7 8 9

January 18, 2018 Case Laws Income Tax AT

Levy of interest u/s 220(2) - such cash seized/ offered to settle the cash liability, should have been accepted and assessee should be deemed to have made the payment......
January 18, 2018 Case Laws Income Tax AT

Disallowance of expenses when the business was not fully functional - - Nowhere in the order of the AO there is a whisper as to how the expenditure is excessive and how.....
January 18, 2018 Case Laws Service Tax AT

Levy of service tax - reimbursable expenses - Electricity and Water charges - levy of service tax on the reimbursable expenses of electricity charges and water charges......
January 18, 2018 Case Laws Central Excise HC

Attachment of immovable properties - creation of charge on such properties for the recovery of the dues of her husband - if the petitioner is correct in contending that.....
January 18, 2018 Case Laws Central Excise AT

Classification of goods - Automatic Taps - Urinals and WC Flushing Systems - classified under CETH 854390 or under CETH 90328910? - The goods manufactured are in the......
January 18, 2018 Case Laws Central Excise AT

CENVAT credit - Capital goods - the Railway siding was laid down from the factory premises up to the Railway station, which is necessary for inward transportation of the....
January 18, 2018 Case Laws Central Excise AT

Valuation - amortization of cost of patterns - appellants amortized the entire cost of these patterns against the first Purchase Order for supply of 75 pieces of the......
January 18, 2018 Case Laws VAT and Sales Tax HC

Lapses and failures on the part of authorities - If the contention and the pleas of the petitioner are rejected, they can be burdened with tax, interest and penalty.......
January 17, 2018 Circulars Customs

Sub: Clearance of Baggage at Unaccompanied Baggage Centre, (Speedy CFS), J.N.Custom House, Nhava Sheva-reg. - Trade Notice
January 17, 2018 Case Laws Income Tax HC

Income from house property - unsold inventory of built- up residential houses/flats - the properties held as stock in trade will be taxable under the notional annual......
January 17, 2018 Case Laws Income Tax AT

TDS liability - There was and still is no obligation on the part of the appellant’s said branch to deduct tax while making interest remittance to its head office or any.....
January 17, 2018 Case Laws Income Tax AT

The free sample of medicine is only to prove the efficacy and to establish the trust of the doctors on the quality of the drugs. This again cannot be reckoned as......
January 17, 2018 Case Laws Income Tax AT

Penalty u/s 271D and 271E - the transaction between son and father and wife and husband, for giving a support and help, in law, is not a loan or deposit in stricter......
January 17, 2018 Case Laws Income Tax AT

Taxability of supply of software - the receipts from supply of software are not taxable in the hands of Intec–Ireland as Royalty under new Ireland tax treaty.......
January 17, 2018 Case Laws Income Tax AT

Nature of income - salary income or busniss income - the assessee has only Business Income and not Salary Income, hence, the professional contracts carried on by......
January 17, 2018 Case Laws Income Tax AT

Disallowing the claim of bad debts written off in respect of debts pertaining to Jute division - the assets of jute division representing sundry debtors had been merged.....
January 17, 2018 Case Laws Income Tax AT

The surrendered value of keyman insurance policy received during the previous year had also to be considered as part of the composite income on which Rule 8 has to be applied - AT
January 17, 2018 Case Laws Income Tax AT

When it stands established that the visits of the actors, celebrities and VIPs to the matches staged by the assessee was a part of the business strategy of the assessee.....
January 17, 2018 Case Laws Income Tax AT

Receipt on account of electricity duty exemption as capital receipt. Hence, the same cannot be brought to tax in the hands of assessee company under the normal......
January 17, 2018 Case Laws Income Tax AT

TDS liability on education cess and higher education cess - assessee’s claim of deduction on account of education cess (EC) & secondary and higher education cess (SHEC).....
January 17, 2018 Case Laws Income Tax AT

Addition on account of prior period expenditure - deducting prior period income From prior period expenditure is against well settled principles of law. - AT
January 17, 2018 Case Laws Customs AT

Refund of SAD - filing the refund application filed after one year from the date of import as prescribed under the said Notification is barred by limitation - AT
January 17, 2018 Case Laws Central Excise HC

Area based exemption - appellant is not entitled to claim the CENVAT Credit on the basic excise duty paid on the raw materials for payment of NCCD and the cesses. - HC
January 17, 2018 Case Laws Central Excise AT

Benefit of N/N. 108/1995-CE dated 28.08.1995 - The department allowed clearance of the goods without any murmur on the validity of the certificate. The department cannot....
January 17, 2018 Case Laws Customs HC

Focus Product Scheme (FPS) - exports of industrial valves - it would be difficult to accept that the intention of the Central Government was to not grant export......
January 16, 2018 Articles GST

E-WAY BILL MANDATORY FROM 01.02.2018 - Goods and Services Tax - GST
January 16, 2018 Articles GST

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST
January 16, 2018 Case Laws Income Tax HC

TDS liability on payment made as bakshish - the payment made as bakshish as an individual, did not exceed to threshold limit of ₹ 20,000/under Section 194C(5) - No....
January 16, 2018 Case Laws Income Tax HC

Liability of directors of private company in liquidation - At no time has the Petitioner been given a chance to meet the Revenue's case that it has taken steps to......
January 16, 2018 Case Laws Income Tax HC

Garnishee Notice u/s 226(3) addressed to the Special Tahsildar, calling to pay the arrears of tax payable by the company - the demand in the impugned assessment order......
January 16, 2018 Case Laws Income Tax HC

Seeking relief u/s 119(2) - condonation of delay in filing return of income - it is impossible to disbelieve the case of the petitioner that the default was due to the......
January 16, 2018 Case Laws Income Tax AT

Business expenditure - allow-ability u/s 37(1)- The assessee also failed to prove that they had got any benefit for becoming a guarantor of the said company. Therefore,.....
January 16, 2018 Case Laws Income Tax AT

TDS u/s 194H - sub- brokerge paid in connection with the services rendered in the course of business of buying and selling of units of mutual fund or in relation to......
January 16, 2018 Case Laws Income Tax AT

Penalty for delay in auditing the books of account required u/s. 44AB - due to disputes between the assessee with its earlier auditor and resignation thereof, the same......
January 16, 2018 Case Laws Customs AT

Valuation - import of goods - inclusion of expenditure on advertisement and promotion - the appellant has incurred such expanses on the expression obligation of RIL......
January 16, 2018 Case Laws Customs AT

Illegal import - misdeclaration of goods - enhancement of value - The details contained were vague and there was a clear attempt in mis-declaration of high value......
January 16, 2018 Case Laws Central Excise AT

Valuation - removal of goods on transfer of right to use - Notwithstanding the clearances being shown as stock-transfer to Head office, this was only a routing on paper.....
January 16, 2018 Case Laws Central Excise AT

The appellant being a job worker, of textile and textile article falling under Chapter 54 & 55 is not required to pay Excise duty in terms of Rule 12B - AT
January 16, 2018 Case Laws Central Excise AT

Method of Valuation - valuation for of charging excise duty should be under Section 4A even though the goods are sold to the institutional buyer - even though the......
January 16, 2018 Case Laws Service Tax AT

Classification of services - Banking and Other Financial Services or otherwise? - Listing out the difference between operating lease and financial lease the impugned......
January 16, 2018 Case Laws Central Excise AT

CENVAT credit - input services - once the expression setting up has been deleted from the scope of input service, all services used for modernization, renovation or......
January 16, 2018 Case Laws Income Tax AT

Eligibility to claim u/s 10B - the assessee owns nothing which could be exported - the assessee has not established that its output is an independent product or article.....
January 16, 2018 Case Laws Central Excise AT

Classification of goods - Ayurvedic medicinal product - the products which are based on distillates further formulation as per prescribed dosages as per formula in......
January 16, 2018 Case Laws Central Excise AT

Valuation - includibility - the amount which was categorized as ‘other income’ was recovered as sales tax but not paid to the sales tax department - As per the......
January 16, 2018 Case Laws Central Excise AT

Job work - N/N. 214/86 dated 25.03.1986 - declaration/ certificate by the principle manufacturer not filed - double benefit of exemption on the same raw material is not.....
January 16, 2018 Case Laws Central Excise AT

Classification of goods - computer stationery and paper rolls - it is not merely the paper or stationery but the printing on it that gives it the worth, hence the......
January 15, 2018 Circulars Customs

The Antenna used at Base Transceiver Station/NodeB/eNodeB in a wireless telecommunication network, merits classification under CTH 8517 62 90.
January 15, 2018 Circulars Customs

Know Your Customer (KYC) norms - in ease of import or export through courier by an individual, either Aadhaar card or Passport or PAN card or Voter-ID card shall suffice....
January 15, 2018 Case Laws Income Tax HC

Reopening of assessment - condition precedent necessary under Section 151(1) not complied - recording of satisfaction - issue of notice after 4 years - the impugned......
January 15, 2018 Case Laws Income Tax AT

Where assessee is non-resident company, entire tax to be deducted at source at payments made by the payers to it and there was no question nof payment of advance tax by.....

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