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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 1 to 50 of 625 Records

12 3 4 5........ 13

October 31, 2018 Case Laws GST AAR

"Militry Malai Mithai" Classified as Sweetmeat Under Chapter Heading 2106 90, 5% GST Rate Applied.
October 31, 2018 Case Laws GST HC

Adjudicating Authority Must Resolve Invoice Mismatches for Timely Tax Refunds on Exported Goods Under IGST Act Section 16.
October 31, 2018 Case Laws GST NAPA

Restaurant Cleared of Profiteering Accusation; No Evidence Found for Tax Reduction Misconduct from 18% to 5.
October 31, 2018 Case Laws GST NAPA

Court Finds Insufficient Evidence Against Amway Business Owners in GST Profiteering Case.
October 31, 2018 Case Laws Income Tax HC

Payment for Technical Services, Not Royalty: Austrian Company Supplies Designs; Project Executed in Austria, No Royalty Involved.
October 31, 2018 Case Laws Income Tax AT

Section 11 Exemption Examined: Fund Diversion via Cheques to Interested Party Challenges Validity of Exemption Claim.
October 31, 2018 Case Laws Income Tax AT

Revenue Must Provide Evidence to Disallow Warranty and Maintenance Expense Provisions Under Scrutiny.
October 31, 2018 Case Laws Income Tax AT

Indian Millennium Deposit Certificate Gifts Non-Taxable u/s 56 for Recipients.
October 31, 2018 Case Laws Income Tax AT

Eviction payment for unauthorized occupant classified as improvement cost, impacting capital gains tax calculations under income tax laws.
October 31, 2018 Case Laws Income Tax AT

Section 80IB Deduction: Number of Buildings Not Relevant for New Industrial Undertaking Claim.
October 31, 2018 Case Laws Customs HC

Customs Act Section 27(1): Debate Over Time Limits for Anti-Dumping Duty Refunds and Pre-Deposit Status.
October 31, 2018 Case Laws Customs AT

Department's Lack of Evidence on Party Relationship Invalidates Rejection of Transaction Value; Overturn Decision Urged.
October 31, 2018 Case Laws Customs AT

Date of Export Confirmed as Date of "Let Export Order" for Duty Payment Determination.
October 31, 2018 Case Laws Customs HC

Authority's Rejection of Data on Uncoated Copier Paper Imports Overturned Due to Procedural Flaws in Anti-Dumping Case.
October 31, 2018 Case Laws Customs HC

Foreign Trade Policy Overrides Hand Book Procedures for CST Reimbursement; FTP Provisions Take Precedence Over Additional Conditions.
October 31, 2018 Case Laws Service Tax HC

Court Vacates Bank Account Attachment Orders; Recovery Notices and Flat Attachment Remain to Protect Revenue Interests.
October 31, 2018 Case Laws Service Tax HC

Service Tax Appeals Commissioner Fined Rs. 1 Lakh for Judicial Indiscipline, Payment Ordered to Court Registrar General.
October 31, 2018 Case Laws Service Tax HC

Department Authorized to Recover Service Tax Dues from Petitioner Acquiring Mortgaged Property via Consent Decree from Respondent .
October 31, 2018 Case Laws Service Tax HC

Show Cause Notice on Wheeling/Transmission Charges Under Scrutiny; Stay Issued Pending Further Review.
October 31, 2018 Case Laws Service Tax AT

Refund Claim Rejection Without Show Cause Notice Violates Right to Fair Defense Opportunity During Hearing.
October 31, 2018 Case Laws Service Tax AT

Refund Claim Rejected Without Mandatory Show Cause Notice; Department Must Adhere to Legal Requirements Despite Waiver by Party.
October 31, 2018 Case Laws Service Tax AT

Extended Limitation Period Inapplicable When Profit and Loss Account Transparently Reflects All Facts Without Suppression.
October 31, 2018 Case Laws Service Tax AT

Court Rules Booking Activity Not Subject to Tour Operator Service Tax; Demand Deemed Unsustainable.
October 31, 2018 Case Laws Central Excise AT

Appellant Wins: CENVAT Credit Approved for Service Tax on Factory Warehouse Construction Under Input Services Rules.
October 31, 2018 Case Laws Central Excise AT

Department's Failure to Challenge Tribunal Order Means Supreme Court's Contrary View Doesn't Apply Here.
October 31, 2018 Case Laws VAT and Sales Tax HC

Court Permits Downloading of 'C' Forms for Petroleum Products at Concessional Rates Post-GST as Per Previous Practices.
October 31, 2018 Case Laws VAT and Sales Tax HC

SIM Cards Deemed 'Goods' for Entry Tax Due to Usage in Service Delivery to Customers by Assessed Entity.
October 30, 2018 Circulars Companies Law

Deadline Extended for Filing MGT-7 and AOC-4 Forms; Late Fee Waived Temporarily Under Companies Act, 2013.
October 30, 2018 Case Laws GST HC

GST Transitional Credit Limitation Period Upheld; Does Not Violate Constitutional Rights Under Article 14 or 19(1)(g.
October 30, 2018 Case Laws GST AAAR

Appellant's Activities Classified as Composite Supply: Intermediary Services as Principal Service with Accounting Services Included.
October 30, 2018 Case Laws GST AAR

Electro Ink with consumables is a mixed and continuous supply under GST Act sections 2(74) and 2(32).
October 30, 2018 Case Laws Income Tax HC

Court Rules on Income Diversion u/s 60: Transferor Liable for Tax on Income Without Asset Transfer.
October 30, 2018 Case Laws Income Tax HC

Company Faces Criminal Complaint for Not Filing Income Tax Return; Directors Held Accountable u/s 276CC and 278B.
October 30, 2018 Case Laws Income Tax HC

Interest Charged for Late Advance Tax Payments u/ss 234B and 234C, Relating to Sections 115JA/115JB.
October 30, 2018 Case Laws Income Tax HC

Tax Alert: 40% Tax Rate on Betting Winnings u/s 115BB; No Business Loss Set-Off Allowed.
October 30, 2018 Case Laws Income Tax AT

Exemption Denied Under Income Tax Act: Violations in Rent Payments Block Medical Shop's Claim and Registration.
October 30, 2018 Case Laws Income Tax AT

Section 11 Exemption Granted: Set-Off of Expenses Allowed Against Future Income, Claim Approved for Carry Forward.
October 30, 2018 Case Laws Service Tax AT

Services Without Technical Consultancy Not Classified as Interior Decoration for Tax Purposes Under Service Tax Regulations.
October 30, 2018 Case Laws Service Tax AT

Typo in Show Cause Notice: Incorrectly Cites Business Auxiliary Service Instead of Business Support Service, Invalidating Demand.
October 30, 2018 Case Laws Central Excise HC

Retrospective Amendment in Central Excise: Understanding "Substitute" and Its Legal Implications with Relevant Case Laws.
October 30, 2018 Case Laws Central Excise AT

No Revenue Loss Found: Differential Duty Demand Deemed Unnecessary, Limitation Period Extension Unjustified by Authorities.
October 30, 2018 Case Laws Central Excise AT

The appellant, as the lessee of capital goods, was eligible to avail CENVAT Credit.
October 30, 2018 Case Laws Companies Law HC

Corporate Debtor's Winding-Up Proceedings Admitted, Corporate Insolvency Resolution Process Now Unnecessary.
October 30, 2018 Case Laws Companies Law HC

Winding Up Petition Filed Over Unpaid Debts; Respondents' Bona Fide Dispute on Singur Project Lacks Merit.
October 30, 2018 Case Laws Customs HC

Duty-Free Imports Exempt from Para 4.1.15 of Foreign Trade Policy, Notification No.90, Regardless of ITC (HS) Numbers.
October 30, 2018 Case Laws Customs AT

Refund Claim for Additional Duty Must Be Filed Within One Year Under Notification No. 102/2007; Appeals Misinterpretation Overturned.
October 30, 2018 Case Laws Customs AT

Imported Goods Valuation: Payment Due at Import, Credit Only Post-Installation and Production Start, Not Revenue Neutral.
October 30, 2018 Case Laws Central Excise AT

CENVAT Credit Approved for Cement Use in Ore Extraction; Integral to Manufacturing Process.
October 29, 2018 News GST

GST Council Achievements: 918 Decisions Made, 96% Implemented via 294 Notifications Over 30 Meetings.
October 29, 2018 Case Laws GST HC

Provisional Attachments Suspended in Bogus Billing Case; Conditions Must Be Met for Release of Assets and Accounts.

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