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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 151 to 200 of 625 Records

1 2 345 6 7 8........ 13

October 24, 2018 Case Laws GST

Seizure of goods u/s 129(1) - Transaction Declaration Form (T.D.F.) was not attached with the consignments - the seizure and penalty imposed upon the petitioners based......
October 24, 2018 Case Laws GST

Validity of Seizure Order u/s 129 (1) - goods not accompanied with E-way bill - Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from......
October 24, 2018 Case Laws GST

Detention of goods with vehicle - production of e-way bill - while passing the impugned order dated 27.03.2018 no time has been mentioned by the respondent no. 2 whereas....
October 24, 2018 Case Laws Income Tax

The interest income from FDRs and NSCs of the petitioner has to be treated as income from business and not income from other sources as the income is part of the total......
October 24, 2018 Case Laws Income Tax

TDS u/s 194A - payment of interest to NBFC - addition u/s 40(a)(ia) - IT is claimed that NBFC has included interest into its income - admission of additional evidence -.....
October 24, 2018 Case Laws Income Tax

Penalty levied u/s 272A(2)(k) r.w.s. 200(3) - late filing of TDS Returns - the word used in section is ‘shall’ and not ‘may’ - But, penalty can be deleted in case the......
October 24, 2018 Case Laws Income Tax

Exemption u/s 11 - Charitable activity - exemption cannot be denied merely on the ground that, earlier the approval u/s 10(23C)(vi) was rejected.
October 24, 2018 Case Laws Income Tax

Addition u/s 68 - AO cannot determine how the cash should be utilized in the business. Ld. CIT(A) has already verified the method of accounting and he has satisfied with....
October 24, 2018 Case Laws Customs

SEZ unit - mis-declaration of description and value of imported goods - The Commissioner of Customs, Noida did not have jurisdiction to adjudicate matter related to......
October 24, 2018 Case Laws Indian Laws

Dishonor of Cheque - I am saddened to note that even the Additional Session Judge, while dealing with the Criminal Appeal, did not notice the error committed by the......
October 24, 2018 Case Laws Service Tax

The Commissioner (Appeals) has only given general principles for granting the refund without adverting to the facts of the present case - Commissioner (Appeals) directed....
October 24, 2018 Case Laws Service Tax

The absence of adjudicating authorities below qua the ST-3 Returns as provided by the appellant alongwith aforesaid reply and completely ignoring the same while solely......
October 24, 2018 Case Laws Service Tax

Valuation of taxable services - inclusion of amount of concession in the name of scholarship given by the appellant to its various students in assessable value - not......
October 24, 2018 Case Laws Central Excise

SEZ Unit - refund claim - The appellant was awarded the status of SEZ w.e.f. 16 November, 2010 whereas appellant is claiming benefit of the said notification for the......
October 24, 2018 Case Laws Central Excise

Rebate Claim - on the same date there were two notifications one of which prescribed nil rate of duty and the other prescribed 4% duty - The appellant can opt for a......
October 24, 2018 Case Laws Central Excise

Clandestine removal - Since ignorance of law can never be an excuse, the non-registration and non-discharge of the excise liability on the part of the appellant cannot......
October 24, 2018 Case Laws Central Excise

Validity of SCN - amendment made in SCN by way of corrigendum - the Show Cause Notice is not sustainable for invoking the extended period of limitation, only for the......
October 24, 2018 Case Laws Wealth-tax

Treatment to the Royal Buggy as ‘work of art’ and exempted u/s 5(i)(xii) of the Wealth Tax Act, 1957 - ITAT committed an error for applying an old Judgement which was......
October 23, 2018 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Liquidation Process) (Second Amendment) Regulations, 2018
October 23, 2018 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Mechanism for Issuing Regulations) Regulations, 2018
October 23, 2018 Notifications GST

Govt. Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.
October 23, 2018 Case Laws GST

Detention of vehicle with goods - e-way bill had expired - After generating that bill, it had the goods loaded into a transport vehicle. But it could not transport them.....
October 23, 2018 Case Laws GST

Invocation of Bank guarantee by respondents before prosecuting the appeal by petitioner - petitioner's case is that if the respondents invoke the bank guarantee, the......
October 23, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued - Furnishing of the return is a sine qua non for issuance of notice under Section 143(2) of.....
October 23, 2018 Case Laws Income Tax

Reopening of assessment u/s 148 - Appointment of special auditor - the reasons which have been assigned for reopening the assessment, are based on factual aspects which.....
October 23, 2018 Case Laws Income Tax

Nature and genuineness of purchase - AO directged to estimate 30% profit on alleged bogus purchase of capital goods and the balance amount shall be treated as purchase......
October 23, 2018 Case Laws Income Tax

TPA - receivables forming a part of international transaction - TPO is not justified in concluding that the figure of receivables beyond 180 days constitutes an......
October 23, 2018 Case Laws Income Tax

Redemption of units of mutual funds - capital gain or business income - the intention for purchase of mutual funds was only for the purpose of investment and held for......
October 23, 2018 Case Laws Income Tax

The presumption of Ld. CIT(A), that the assessee did not wish to pursue the appeal, stands demolished and the impugned order of Ld. CIT(A) based on this presumption has.....
October 23, 2018 Case Laws Income Tax

Exemption u/s 11 - instead of rejection of Registration granted u/s 12A/12AA, AO has to examine whether the assessee is carrying on its activities in accordance with the....
October 23, 2018 Case Laws Income Tax

TDS liability - It cannot be a reason for non-deduction of tax at source that recipient of the income have onward distributed the work to the sub contractors and......
October 23, 2018 Case Laws Income Tax

Deemed dividend - the sale consideration received on transfer of rights in the property and, thus, it is not in the nature of advance or deposits, which could be held as....
October 23, 2018 Case Laws Income Tax

Denial of deduction u/s 44A - denial of exemption u/s 11 - mutual association - AO erred in invoking proviso to Sec. 2(15) to treat the activities of the assessee as......
October 23, 2018 Case Laws Income Tax

TDS u/s 195 - expenses incurred for the purpose of business of the PE - no TDS has been deducted on the salary paid to the employees - India Mauritius DTAA - all the......
October 23, 2018 Case Laws Income Tax

TDS u/s 194H - non-deduction of TDS - sale promotion expenses - a trip to Thailand offered to one person on achieving sale of 75 boxes or 2700 pieces - it is not a......
October 23, 2018 Case Laws Income Tax

Levy of penalty u/s.271AAB - filing of return declaring undisclosed income - Specified date is the due date for furnishing returned income u/s.139(1). Assessee had filed....
October 23, 2018 Case Laws Income Tax

Disallowing expenditure on account of contribution to cricket academy by holding it as capital expenditure - nature of expenditure - it is clear that the terms of......
October 23, 2018 Case Laws Customs

Smuggling - Gold - if a person in possession of the stolen gold is able to establish that it had come into India after a proper declaration and compliance of the Act, no....
October 23, 2018 Case Laws Customs

Import of Ethylene Di-chloride (EDC) - Restricted item or not - The mere prescription of a proforma for issuance of an import permit by the RC under the Insecticides Act....
October 23, 2018 Case Laws Customs

Demand of pre-deposit - other parties got stay on similar issue - Only Indus faced the problem of precondition. Equity may demand that Indus may have its case......
October 23, 2018 Case Laws Customs

Valuation of imported goods - enhancement of value based on NIDB data - LME prices are, at best only indicative and are not final and conclusive, to enable relying upon.....
October 23, 2018 Case Laws Central Excise

CENVAT Credit - by-product/waste - bagasse & press-mud arising out of manufacture - irrespective of the amendment, there arises no liability upon the appellant to pay......
October 23, 2018 Case Laws VAT and Sales Tax

Central Sale or not - production of Form-C - merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of......
October 22, 2018 Circulars Insolvency and Bankruptcy

Valuation under the IBC, 2016 - no insolvency professional shall appoint a person other than a registered valuer to conduct any valuation under the Code or any of the......
October 22, 2018 Case Laws GST

Input Tax Credit - The applicant is rendering taxable services during the construction of roads which is liable to tax; hence they are entitled to claim full ITC under......
October 22, 2018 Case Laws GST

Levy of GST - charges received on account of washed away / cancelled contracts for supply of goods - Forward Contracts - agreeing to the obligation to refrain from an......
October 22, 2018 Case Laws GST

Levy of GST - services of Pollution Testing of Vehicles - The Activity of issuance of Pollution Under Control Certificate for vehicles is not covered under SAC 9991 and.....
October 22, 2018 Case Laws GST

Liability of tax - The applicant has received advance towards sale of villa prior to issuance of completion certificate. Hence, the same is taxable under GST Act @ 12%.
October 22, 2018 Case Laws GST

Levy of GST - cold storage services for poultry eggs - The charges received by the applicant for providing service of storing of “fresh eggs” in shell on which no......
October 22, 2018 Case Laws GST

Supply or not? - The activity undertaken with respect to the share belonging to the partners (as described in the “Statement of relevant facts” of the subject......

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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