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Highlights / Annotations / Catch Notes For January of 2018

Home Highlights January January 2018 Year 2018

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Showing 251 to 300 of 450 Records

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January 15, 2018 Case Laws Income Tax AT

Interest Recalculation Required u/s 234B(3) After Income Reassessment u/s 147 Increases Assessed Income.
January 15, 2018 Case Laws Income Tax AT

Revenue Disputes Agricultural Income Claim; AO to Re-verify Land Use and Activities Evidence.
January 15, 2018 Case Laws Income Tax AT

Arbitrage and Jobbing Classified as Speculation Losses u/s 43(5)(c) of Income Tax Act.
January 15, 2018 Case Laws Income Tax AT

Loan from Previous Year Treated as Deemed Dividend u/s 2(22)(e) of Income Tax Act for Assessment Year 2007-08.
January 15, 2018 Case Laws Service Tax AT

Refund Claim for SEZ Services Approved Despite Unsigned Invoice; Service Tax Duly Paid by Bank and Appellant.
January 15, 2018 Case Laws Service Tax AT

Service providers can choose small service provider exemption or service tax payment under Notification No. 6/2005-ST; choice is final for the year.
January 15, 2018 Case Laws Customs HC

High Court Upholds Interest Demand for 1994 Imports Pre-Section 28AB; Interest Payable Under Bond, Not Act.
January 15, 2018 Case Laws Central Excise AT

Natural Micronised Progesterone Retains Basic Drug Character Despite Excipient Addition, Eligible for Central Excise Exemption.
January 15, 2018 Case Laws Central Excise AT

Gold Jewelry Case: No Excise Duty on Medallions Lacking Brand Name "Sanchi," Only House Mark "MMTC Logo" Present.
January 15, 2018 Case Laws VAT and Sales Tax HC

Workover service contracts with oil company not subject to VAT; no transfer of goods rights involved.
January 15, 2018 Case Laws VAT and Sales Tax HC

High Court Rules No Penalty for Assessee Issuing Sale Invoice Instead of Tax Invoice; No Undue Benefit Gained.
January 15, 2018 Case Laws VAT and Sales Tax HC

Input Tax Credit on M.S. Sheets for silo construction under UP VAT ignores movable vs. immovable goods distinction.
January 13, 2018 Case Laws Income Tax HC

High Court Upholds Penalty for Concealment of Income u/s 271(1)(c) of Income Tax Act.
January 13, 2018 Case Laws Income Tax AT

Examining Overloading Charges: Section 37 Payments Not Penalties u/s 73, Allowed as Compensatory Charges in India.
January 13, 2018 Case Laws Income Tax AT

Entities with 12AA Registration Can Claim Section 11 Exemption During Pending Assessment Appeals Before First Appellate Authority.
January 13, 2018 Case Laws Income Tax AT

Commissioner Can't Overrule Assessing Officer's Decision u/s 263 Unless Clear Error or Lack of Enquiry Exists.
January 13, 2018 Case Laws Income Tax AT

Penalty Upheld for Failing to Provide Information Under Income Tax Act Sections 272A(2)(c) and 133(6). No Reasonable Cause Shown.
January 13, 2018 Case Laws Income Tax AT

Court Declares Assessment Reopening Void Due to Incorrect and Non-Existent Reasons by Assessing Officer.
January 13, 2018 Case Laws Income Tax AT

Section 153A: Can't Reopen Assessment After Section 143(2) Notice Time Limit Expires.
January 13, 2018 Case Laws Income Tax AT

Section 50C Misapplied by AO in Bank's Distress Sale; SRO Stamp Duty Value Incorrectly Used.
January 13, 2018 Case Laws Income Tax AT

Income Tax Act Section 2(22)(ii): Loans in Ordinary Business Not Deemed Dividends for Tax.
January 13, 2018 Case Laws Customs HC

Respondents Must Honor Redemption Letter for Refund Without Proof of Bank Guarantee Encashment; Department to Review Records.
January 13, 2018 Case Laws Customs AT

Appellants' Bid to Lower Goods Valuation Denied After EPCG Scheme Ineligibility for Old, Used Items.
January 13, 2018 Case Laws Customs AT

Dispute Over Classification of Reishi Gano and Ganocelium Powder: Ayurvedic Medicine or Food Supplements?
January 13, 2018 Case Laws Customs AT

Penalties u/s 112(b)(ii) Not Imposed as Duties Paid Before Show Cause Proceedings in Customs Case.
January 13, 2018 Case Laws Indian Laws HC

Bombay Stamp Act: Clause (b) of Section 7 prevents stamp duty evasion by prohibiting out-of-state stamping practices.
January 13, 2018 Case Laws Indian Laws HC

SEZ Act Lacks Exclusivity Clause to Prevent Monopolies, Aligns with PNGRB Act's Competitive Market Goals in Energy Sector.
January 13, 2018 Case Laws Service Tax AT

Residential Complex for Cement Company Staff Classified as "Construction of Complex Service" for Service Tax: Personal Use Consideration Applied.
January 13, 2018 Case Laws Service Tax AT

Appellants Must Pay Service Tax on Foreign Services Based on Consumption Location, Not Service Location, per Reverse Charge Rule.
January 13, 2018 Case Laws VAT and Sales Tax SC

Supreme Court dismisses challenge to Section 9(2)(g) of Delhi VAT Act, advises petitioner to approach High Court.
January 13, 2018 Case Laws VAT and Sales Tax SC

Supreme Court dismisses petition over NEBULA Jewellery Watch tax classification dispute under VAT Act Entries 13(ii) and 87.
January 13, 2018 Case Laws VAT and Sales Tax HC

Court Rules Tax Authorities Must Issue Form 'C' for Concessional Rates Once Certified; No Refusal Permitted.
January 12, 2018 Circulars Customs

Toy Sample Collection Updated: Amendment to Policy Condition No. 2, Chapter 95, ITC (HS) 2017 - Schedule 1.
January 12, 2018 Notifications Customs

Dhamra and Dighi Ports Now Eligible for Export Promotion Schemes, Boosting Trade Efficiency and Market Access.
January 12, 2018 Case Laws Income Tax AT

No TDS liability for assessee u/s 194J in Haldia water supply rights case; only license fee recognized as income.
January 12, 2018 Case Laws Income Tax HC

High Court Criticizes Assessing Authority's Hasty Use of Section 142(2A) for Special Audit on Tax-Exempt Government Entity.
January 12, 2018 Case Laws Income Tax AT

Court Rules Communication Charges Must Be Deducted from Export and Total Turnover for Section 10A Deductions.
January 12, 2018 Case Laws Customs AT

Countervailing Duty Imposed on Rutile Ore Leucoxene Sand Imports as Concentrate Under Chapter Note 4, Chapter 26.
January 12, 2018 Case Laws Money Laundering HC

High Court mandates compliance with Section 5(1) safeguards in PMLA for 'reasons to believe' to prevent arbitrary enforcement.
January 12, 2018 Case Laws Money Laundering HC

High Court Confirms Single-Member Benches Allowed Under PMLA, Can Include Judicial or Administrative Members.
January 12, 2018 Case Laws Central Excise HC

Demand Notices Require Independent Assessment Beyond Audit Objections by Adjudicating Authority, Not Justified Solely by Audit Party's Concerns.
January 12, 2018 Case Laws Central Excise AT

Laptops: Repacking, relabeling, testing, and software loading qualify as deemed manufacture u/s 2(f)(iii) of Central Excise Act.
January 11, 2018 Case Laws Income Tax HC

Claim for VAT Reimbursement Disallowed: Bihar Government's VAT Subsidy Deemed a Non-Taxable Capital Receipt.
January 11, 2018 News Indian Laws

Income Tax Department Seizes Benami Properties Worth Over Rs. 3,500 Crore in 900+ Cases Under Benami Act.
January 11, 2018 Circulars Customs

Guidelines for Customs: Efficient, Transparent Sale of Seized Gold with Valuation, Auction, and Legal Compliance.
January 11, 2018 Case Laws Service Tax HC

Court Rules Petitioners as "Goods Transport Agency" Under Finance Act, Not "Cargo Handling Service.
January 11, 2018 Case Laws Service Tax AT

Tax Dispute Over Classification of Pre-Fabricated Steel Building Services Resolved in Favor of Manufacturer; Demand Set Aside.
January 10, 2018 Act Rules Companies Law

Insider Trading Ban Removed: Section 195 of Companies Act, 2013 Omitted, Affecting Regulatory Framework.
January 10, 2018 Act Rules Companies Law

Section 194 Omitted: Directors and Key Managers No Longer Banned from Forward Securities Deals under Companies Act 2013.
January 10, 2018 Act Rules Companies Law

Board or shareholders can void non-ratified related party transactions per Companies Act, 2013, Section 188(3).

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