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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 251 to 300 of 625 Records

1 ....2 3 4 567 8 9 10........ 13

October 20, 2018 Case Laws Service Tax

Service Tax audit of a private agency after migration to GST - Rule 5A of the Service Tax Rules, 1994 - There was no saving of Rule 5A in such manner that fresh......
October 20, 2018 Case Laws Service Tax

Demand of service tax - scope of SCN - In the absence of an allegation of having provided a specific taxable service in the show cause notice and in view of the failure.....
October 20, 2018 Case Laws Central Excise

Valuation - sister concern was captively consuming the goods - inter-connected units - Since the appellants and their sister concerns are related persons in term of......
October 20, 2018 Case Laws VAT and Sales Tax

Validity of assessment order - Jurisdiction - Classification of product - Assessing Officer was bound by the order of determination passed by the Deputy Commissioner and....
October 20, 2018 Case Laws VAT and Sales Tax

Benefit of tax remission - Rules of 2006 brought about fundamental shift in the benefits available to such eligible units. The respondents therefore committed an error......
October 20, 2018 Case Laws Income Tax

Claim of deduction @100% u/s 80IC - initial assessment year - fresh claim on undertaking substantial expansion from the year of completion of substantial expansion - Not allowed.
October 18, 2018 Case Laws Service Tax

Service Tax audit of a private agency by CAG after migration to GST - We have serious doubts whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can....
October 18, 2018 Case Laws GST

Input tax credit - As the deadline for completing this form and availing the credit is 20.10.2018, the respondents are hereby directed to permit the petitioners to fill.....
October 18, 2018 Case Laws Income Tax

Charitable activity - exemption u/s 11 - mandation to specify the object/purpose in Form No.10 for claiming accumulation u/s. 11(2) - Though it is necessary, but that by....
October 18, 2018 Case Laws Income Tax

Disallowance u/s 2(24)(x) r.w.s. 36(1)(va) - delay in payment of employee's contribution to PF and ESI - Appellant is therefore not correct in contending that if such......
October 18, 2018 Case Laws Income Tax

Nature of Copyright expense - only a licence to use the copyright was granted to the assessee company. The assessee company had not acquired the copyright. In such......
October 18, 2018 Case Laws Income Tax

Eligibility for deduction u/s 80P - proof of charitable activities - a Society has to be registered under the Karnataka Society Act 1977 as Cooperative society for......
October 18, 2018 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - suo moto disallowance by assessee - the legal grounds as to applicability of Rule 8D as raised by the Revenue fails since the assessee,.....
October 18, 2018 Case Laws Income Tax

Disallowance @ 10% of the total labour charges paid in cash - non production of relevant bills/vouchers - the impugned disallowance @ 10% is on little higher side is......
October 18, 2018 Case Laws Insolvency and Bankruptcy

Action of RBI in selecting the petitioner as one of the borrowers and issuing instructions to the banks to make a reference under the IBC - whether is arbitrary,......
October 18, 2018 Case Laws Customs

Classification of imported goods - Bonded Fabric Width 58 - The most appropriate classification would thus be under CTH 6006 32 00.
October 18, 2018 Case Laws Service Tax

Vires of Rule 10 of Place of Provision of Service Rules, 2012 - The present writ petition was filed on 29th May, 2018 after provisions relating to service tax in the......
October 18, 2018 Case Laws Service Tax

Refund of Service tax paid erroneously - services provided to SEZ unit - the approval of Co-developer agreement was issued on 28.01.2008 whereas the services provided......
October 18, 2018 Case Laws Service Tax

Business Auxiliary Service - appellant acting as purchase agents, for overseas buyers of processed sea foods - export of services or not? - consideration was received......
October 18, 2018 Case Laws Service Tax

BAS - marketing and promotion of pesticides/insecticide manufactured by their principal - The service in question do qualify as Agricultural Extension Services and are......
October 18, 2018 Case Laws Central Excise

Attachment of property - Recovery of dues - same property was already attached by bank against Non-performing Assets - the property in question has disappeared from the.....
October 18, 2018 Case Laws Central Excise

CENVAT Credit - There is no manufacturing process involved in Bagasse’s production. “Bagasse” is not ‘goods’ but merely a waste or by-product, therefore Rule 6 of CENVAT....
October 18, 2018 Case Laws Central Excise

Method of Valuation - goods sold to the wholesale dealer in boxes of 100 pieces each - MRP based Valuation u/s 4A or transaction value u/s 4? - appellant were not......
October 18, 2018 Case Laws Central Excise

Classification of goods - screw hooks - These harrow hooks are called as trolley hooks and trailor hooks and they are used for tractor or trolley. - classifiable under......
October 18, 2018 Case Laws Central Excise

Valuation - includibility - expenditure on sales promotion activities namely distribution of diaries and calendars to the buyers jointly with the appellants and while......
October 18, 2018 Case Laws Central Excise

CENVAT Credit - common inputs/input services - records have been lost by the department itself, in that circumstances, the benefit of doubt, the goods in favour of the......
October 18, 2018 Case Laws Central Excise

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim.....
October 17, 2018 Case Laws GST

Levy of GST on Lottery - is differential levy of tax permissible? - It was after extensive deliberations that, the GST Council had approved the rates as presently......
October 17, 2018 Case Laws GST

Constitutional validity of levy of GST on Lottery - a lottery is an ‘actionable claim’ and goods or moveable property. - lottery can be taxed under the Central Goods and....
October 17, 2018 Case Laws Income Tax

Reopening of assessment - notice has been issued beyond a period of four years - claim of deduction u/s 10B - the claim having been examined by the Assessing Officer......
October 17, 2018 Case Laws Income Tax

Revision u/s 263 - The word ‘may’ used in Section 263 should be presumed to be shall or otherwise interpreting the word “may” as not mandatory, orders can be passed even....
October 17, 2018 Case Laws Income Tax

Validity of proceedings initiated u/s 132A - search and seizure - non-disclosing the “reason to believe” or "reason to suspect” - in view of amendment in Section 132A of....
October 17, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(d) on interest received on investments - when the interest income is received from a cooperative bank, the recipient co-operative society would not.....
October 17, 2018 Case Laws Income Tax

Valuation of the closing stock - valuation method of "At cost" which is changed to "At cost or market value whichever is less‟ is more prudent - Change in the......
October 17, 2018 Case Laws Income Tax

Addition on account of excess stock found during the course of survey action - unrecorded and unexplained stock / expenditure - The assessee has failed to discharge his.....
October 17, 2018 Case Laws Income Tax

Deduction u/s 54F - Capital gain arising from depreciable assets is long term capital gain for the purpose of claiming exemption under Section 54F/54E of the
October 17, 2018 Case Laws Income Tax

TDS u/s 195 - Limitation for issue of notice u/s 201(1)/201(1A) - proceedings initiated after lapse of 5 years - the notice issued by the AO in this case is beyond 4......
October 17, 2018 Case Laws Income Tax

Addition on account of machinery surrendered during the course of survey - It cannot be understood as how, there is no allegation of pressure or intimidation in respect.....
October 17, 2018 Case Laws Income Tax

Transfer pricing - selection of comparable - Capacity adjustment to account for differences in capacity utilization of the Appellant vis-à-vis the comparable -......
October 17, 2018 Case Laws Income Tax

Prior period expenses - non deduction of tds - the prayer for allowing deduction of expenses in the year in which TDS is paid to the Government is acceptable subject to.....
October 17, 2018 Case Laws Income Tax

Deemed Dividend u/s 2(22)(e) - the transaction between two group concerns were in the nature of current account and inter banking account containing both types of......
October 17, 2018 Case Laws Income Tax

Assessee is entitled to deduction u/s 10B of the Act in respect of the interest income earned on FDRs made for the purposes of keeping margin money or for availing any......
October 17, 2018 Case Laws Income Tax

Penalty u/s.271(1)(c) - disallowance of expenses - The allegation of the AO that the expenses incurred are /or personal purpose since there is no income earned during......
October 17, 2018 Case Laws Income Tax

Netting off of interest interest income - The source of interest earning remained intact. In doing so, the assessee had to incur interest expenditure on overdraft. The......
October 17, 2018 Case Laws Income Tax

Deemed dividend U/s.2(22)(e) - outstanding balances occurred due to commercial exigencies such as regular trading business and consistent services rendered by the......
October 17, 2018 Case Laws Customs

SEZ Unit - smuggling Gold - appellant knowingly removed the gold bars of SEZ without proper procedure. - The appellant could not get any relief only by mentioning the......
October 17, 2018 Case Laws Customs

Redemption of confiscated goods - Gold - foreign currencies - prohibited item or not - the impugned gold has been imported without following the due process of law that.....
October 17, 2018 Case Laws Service Tax

Validity of demand of service tax after migration to GST Regime - although Chapter V of the Finance Act of 1994 stood omitted u/s 173 of GST Act, but the savings clause.....
October 17, 2018 Case Laws Service Tax

Liability of service tax - Chit transaction - The legislature felt the need for inclusion of the transactions within the fold of service and hence amended the Finance......
October 17, 2018 Case Laws Service Tax

Refund claim - Club or Association service -the incorporated association and its member being one and the same, the activities undertaken or the services provided by the....

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