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Highlights / Annotations / Catch Notes For January of 2018

Home Highlights January January 2018 Year 2018

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Showing 401 to 450 of 450 Records

1 ....5 6 7 89

January 6, 2018 Act Rules Companies Law

If at any time the number of members of a company is reduced below the minimum required members, every person who is a member of the company during the time that it so......
January 6, 2018 Act Rules Companies Law

Companies Act, 2013 - Amendments in the various clauses of Definitions u/s 2 i.e. (i) associate company, (ii) Cost Accountant, (iii) debenture, (iv) financial year, (v).....
January 6, 2018 Case Laws Service Tax AT

Security Agency Service - the activity undertaken by the police is not covered by the definition of Security Agency under Section 64(94) of the Act - AT
January 6, 2018 Case Laws Service Tax AT

Levy of service tax - service of business promotion provided by it to the service recipient - there shall be no levy on the land development charge under the category of....
January 6, 2018 Case Laws Central Excise AT

Refund claim - unjust enrichment - burden to prove that incidence of duty passed on to the customer is discharged by the assessee when assessee's invoice during the......
January 5, 2018 Companies Law

The Companies (Amendment) Act, 2017
January 5, 2018 Circulars GST

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services......
January 5, 2018 Circulars FEMA

Master Direction – Foreign Investment in India - Master Direction
January 5, 2018 Circulars Income Tax

Income-Tax Deduction from Salaries During the Financial Year 2017-18 Under Section 192 of the Income-Tax Act, 1961 - Circular
January 5, 2018 Case Laws Income Tax AT

Penalty proceedings initiated u/s 271(1)(c) is void ab initio and liable to be quashed as the AO has issued vague notice u/s 274 r.w.s. 271(1)(c) without striking off of....
January 5, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - on account of survey, if the assessee has offered additional income, it cannot be a ground to impose penalty under section 271(1)(c) unless......
January 5, 2018 Case Laws Customs HC

Whether amendment in the Bills of Entry can be allowed even when the Certificate of Origin was issued at a later date retrospectively and was not available at the time......
January 5, 2018 Case Laws Service Tax HC

Export of services or not - the contention that clause (3) of the Export Rules will come into operation, in our considered opinion, the language used wholly or......
January 5, 2018 Case Laws Service Tax AT

Rent-a-cab services provided to corporate clients - services provided by the noticee being transportation of passenger from one point to another against specific......
January 5, 2018 Case Laws Service Tax AT

Transfer of use of the logo - Royalty income - Intellectual Property Right Service - The logo being registered as a copyright, in case of infringement of the same, the......
January 5, 2018 Case Laws Service Tax SC

Airlines business - classification - activities of CRS Companies would fall under the category of "online information and database access or retrieval service" - SC......
January 5, 2018 Case Laws Central Excise AT

Classification of food preparations, namely, wheat flour, rice flour, corn crunch, rice crunch, etc. - Whether the goods in question are classifiable under chapter......
January 5, 2018 Case Laws Central Excise HC

Whether the Tribunal was correct in allowing the appeals of the assessee, solely by holding that there is no sufficient corroborative evidence to statement tendered by......
January 4, 2018 Case Laws Income Tax AT

Valuation loss treated as speculation loss - It is a fact that shares traded by the assessee were not of any of the good companies. The assessee had in the normal course....
January 4, 2018 Case Laws Income Tax AT

Undisclosed income - retraction of the statement - the assessee has been consistent in his statements so recorded even during the post search proceedings when his......
January 4, 2018 Case Laws Income Tax AT

Exemption u/s 11 eligibility - general public utility - charging subscription as well as consultancy fees on actual - merely because the profits have been earned in one.....
January 4, 2018 Case Laws Income Tax AT

Addition u/s 68 - creditworthiness and genuineness of the transaction - The assessee company being a private limited company, the burden of proof is clearly on higher......
January 4, 2018 Circulars FEMA

Refinancing of External Commercial Borrowings - Circular
January 4, 2018 Case Laws Income Tax AT

TDS u/s 195 - intranet charges, payment of SAP software - the technical support would also be provided by SAP, a German company and not by the recipient of the......
January 4, 2018 Case Laws Income Tax AT

Allowing the deduction u/s 54F - The sale consideration was received much after due date of filing of return of income which makes impossible for assessee to make the......
January 4, 2018 Case Laws Customs AT

Refund claim - forced recovery - there was no duty liability assessed and hence the refund claim needs to be allowed and subsequent initiation of SCN proceedings and......
January 4, 2018 Case Laws Service Tax HC

Rent a cab services - distinction between 'renting' and 'hiring' - the appellant indulges in providing service under a rent-a-cab scheme in relation to a cab and......
January 4, 2018 Case Laws Central Excise AT

Classification of box for packing of goods, i.e. vials, ampoules, etc. - the box in question is not made up of corrugated paper or paper board but it is made of plain......
January 4, 2018 Case Laws Central Excise AT

CENVAT credit - applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures......
January 4, 2018 Case Laws Central Excise AT

Classification of goods - Micronutrient - In view of presence of nitrogen, and also considering that they are mixtures and not separate chemically defined compounds, the....
January 3, 2018 Case Laws Income Tax AT

Failure to pass a draft assessment order under Section 144C - even in the case of a remand by the Tribunal, the AO has to pass a draft assessment order and not the final....
January 3, 2018 Case Laws Income Tax AT

Validity of assessment against non existent company - AO can proceed with the assessment proceedings, by transposing the amalgamated company as the assessee and issuing.....
January 3, 2018 Case Laws Income Tax AT

Capital gain - effective date of Conversion of capital asset into stock in trade - till the time the owner himself either converts the capital asset into stock-in-trade,....
January 3, 2018 Case Laws Indian Laws HC

Cheque bounce - enforceable debt or not - Cash Loan - Contravention of Section 269SS of the IT Act - Section 269-SS does not declare all transactions of loan by cash in.....
January 3, 2018 Case Laws Service Tax AT

Renting of Immovable property service - local authority functioning under Chattisgarh Municipal Corporation Act, 1956 - appellant had buildings/shops, which were given......
January 3, 2018 Case Laws Central Excise HC

Manufacture - activity of taking out footwear in finished form from the boxes bearing M.R.P. and labelling the same with their brand names “Metro” and “Mochi” and of......
January 3, 2018 Case Laws Central Excise AT

Manufacture - BPL Kit - Goods purchased are in bulk and sold in bulk - Classification of goods - When the procured electrical components are sold in original bulk......
January 2, 2018 Notifications GST

Traders under composition scheme - Now requires to pay GST @1% (i.e. 0.5% CGST plus 0.5% SGST) on taxable turnover of goods only w.e.f. 1.1.2018 - See notification as amended.
January 2, 2018 Notifications GST

Manufacture under composition scheme - Now requires to pay 1% GST (0.5% CGST and 0.5% SGST) on total turnover (i.e taxable and non-taxable both) [reduced from 2% to 1% w....
January 2, 2018 Case Laws Income Tax AT

Addition on account of alleged decline in gross profit/net profit - applying the provisions of section 145 - in its report, Statutory Auditor noted that auditor is......
January 2, 2018 Case Laws Income Tax AT

Nature of expenditure - expenditure incurred by the assessee towards technology upgradation charges which requires frequent replacement due to rapid change in technology....
January 2, 2018 Case Laws Customs AT

Duty drawback u/s 74 of CA - filing the refund claim under wrong provisions does not disentitle the legitimate claim of the appellant. Substantive right of the appellant....
January 2, 2018 Case Laws Central Excise AT

CENVAT credit - - the credit in input service distributors invoice is available in respect of quantum of service used in the respective units. - AT
January 1, 2018 Notifications DGFT

Export of all varieties of onions will be allowed only on Letter of Credit (LC) subject to a Minimum Export Price (MEP) of US$ 850 F.O.B. per Metric Ton till 20.01.2018.
January 1, 2018 Case Laws Customs HC

Demurrage charges - once consignment is handed over to the Port Trust by the steamer agents, duly endorsing the bill of lading or issuing the delivery order but the......
January 1, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - a disproved explanation of the assessee would undoubtedly lead to levy of penalty under Sec. 271(1)(c), however, the same would not be applicable....
January 1, 2018 Case Laws Income Tax AT

TDS u/s 194C OR 194J - payee recipient had to merely issue its intellectual/technical skills without any physical work through employee or deploy assets - its......
January 1, 2018 Case Laws Income Tax AT

Claim of depreciation - Bifurcation of slump price into the value of tangible assets and intangible assets - Ultimately after the slump price has been attributed first......
January 1, 2018 Case Laws Income Tax AT

Addition on account of deemed interest on advance - if income does not result at all, there cannot be a tax, even though in book keeping, an entry is made about a......
January 1, 2018 Case Laws Income Tax AT

Deduction u/s 80IA(4) - the object of including “inland port” as an infrastructure facility and also that customs clearance also takes place in the inland container......

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