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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 301 to 350 of 625 Records

1 ....3 4 5 678 9 10 11........ 13

October 17, 2018 Case Laws Central Excise HC

Petitioner Misses Three Hearing Dates, Authorities Deny Further Adjournments Citing Natural Justice Principles on March 13, 2018.
October 17, 2018 Case Laws Central Excise AT

Court Rules Optional Charges Excluded from MRP in Central Excise Assessment; No Price Alteration Evidence Found.
October 17, 2018 Case Laws Central Excise AT

CENVAT Credit Allowed: Internal Transfer Memo Accepted for Partial Quantity Movement to Durgapur Unit.
October 17, 2018 Case Laws Central Excise AT

CENVAT Credit Allegations Based on Assumptions Insufficient to Prove Non-Manufacture of Goods by Appellants.
October 17, 2018 Case Laws VAT and Sales Tax SC

ITC is a concession, not a right; available only if statutory conditions are met by the dealer.
October 17, 2018 Case Laws VAT and Sales Tax HC

Court Upholds Higher Tax Rate on Inter-State Sales Due to Late C-Form Submission under CST Act Section 8(2).
October 17, 2018 Case Laws Income Tax AT

Assessee Proves Investor's Identity and Credibility, Avoids Additions for Unexplained Loan in Transaction Case.
October 16, 2018 Circulars Customs

New Guidelines for Handling and Storing Seized Goods: Emphasize Documentation, Secure Storage, and Compliance to Prevent Misappropriation.
October 16, 2018 Case Laws GST HC

Court Rules No Amendments Allowed for Submitted TRAN-1 Declarations in GST Transition Case.
October 16, 2018 Case Laws Income Tax SC

Rajasthan Urban Improvement Trust Not Considered Municipal Committee Under Income Tax Act Section 10(20) Explanation (iii.
October 16, 2018 Case Laws Income Tax HC

Company Challenges Tax Assessment Reopening u/s 148; Debates Over "Change of Opinion" Arise.
October 16, 2018 Case Laws Income Tax HC

Court Upholds Reopening of Assessment u/s 148; Process Complies with Sections 147-153 of Income Tax Act.
October 16, 2018 Case Laws Income Tax AT

TDS Applicability u/s 194C: Legal Action on False Truck Booking Statements and Form 15I Submission to CIT.
October 16, 2018 Case Laws Income Tax AT

Assessing Share Capital: Don't Rely Solely on Investor Companies' Declared Income or Losses for Shareholder Creditworthiness.
October 16, 2018 Case Laws Income Tax AT

Income Tax Deduction Claim Denied u/s 80P Due to Late Submission; Appeal Highlights Process Issue.
October 16, 2018 Case Laws Income Tax AT

Exemption 10(37) Classifies Negotiated Settlement for Urban Agricultural Land as Compulsory Acquisition.
October 16, 2018 Case Laws Income Tax AT

Mark-to-Market Loss Allowed for Forward Contracts in Regular Business, Not Speculative Deals.
October 16, 2018 Case Laws Customs HC

Provisional Assessment Finalized: No Statutory Time Limit, Explanation Requested by Second Respondent Under Project Import Customs.
October 16, 2018 Case Laws Central Excise HC

Court Orders Refund of Education Cess to Petitioner for 2008-2015 Due to Excise Law Exemption Interpretation.
October 16, 2018 Case Laws Central Excise HC

CENVAT Credit Denied for Transport Services from Removal Point to Buyer's Location as Inadmissible to Respondent.
October 16, 2018 Case Laws Central Excise AT

CENVAT Credit Eligible for Insurance Premiums on Employee Compensation Policy as Part of Manufacturing Activity.
October 16, 2018 Case Laws Central Excise AT

Cinders Valuation Case: No Duty Required on Waste Material Clearance, Department's Tariff Demand Overruled.
October 16, 2018 Case Laws Central Excise AT

Duty Rate on Branded Pickles Increased to 16% for Sales Between Feb 2005 and Feb 2006.
October 16, 2018 Case Laws Central Excise AT

Valuation Flexibility for Captive Consumption Under Central Excise: Goods Need Not Exclusively Produce Other Articles.
October 16, 2018 Case Laws Central Excise AT

Refund Claim Filed Timely After Favorable Order; Not Dismissed as Time-Barred.
October 16, 2018 Case Laws VAT and Sales Tax SC

TNVAT Act Section 19(11): 90-Day Limit for Input Tax Credit Claims Upheld, Not Arbitrary or Rights-Infringing.
October 16, 2018 Case Laws VAT and Sales Tax HC

Personal Hearing Mandatory in VAT and Sales Tax Assessments for Fairness and Due Process.
October 15, 2018 Case Laws Income Tax HC

Court Rules BSE Responsible for Security Transaction Tax Refunds, Not Petitioners, in Tax Dispute Case.
October 15, 2018 Case Laws Income Tax HC

Bus Shelter Contract Breach: Assessee Fails to Pay Rs. 4.09 Crores Monthly Concessionaire Fee, Revenue Expenditure Noted.
October 15, 2018 Case Laws Income Tax HC

Section 153(2A) of Income Tax Act mandates 9-month limit for all remand assessments, ensuring uniformity in completion timelines.
October 15, 2018 Case Laws Income Tax AT

Income Reclassified as 'Other Sources' u/s 68 Due to Unsubstantiated Agricultural Claims.
October 15, 2018 Case Laws Income Tax AT

Book Adjustments u/s 115JB Should Be Independent of Calculations in Section 14A, Rule 8D.
October 15, 2018 Case Laws Income Tax AT

Section 69C Additions Upheld: Cash Purchases and Hawala Dealer Bills Confirmed as Valid Evidence.
October 15, 2018 Case Laws Income Tax AT

Inherited Property Gains Are LTCG: Include Previous Owner's Holding Period for Indexation and Section 54EC Benefits.
October 15, 2018 Case Laws Income Tax AT

Court Rules Section 14A Disallowance Must Not Include Essential Corporate Expenses; Rule 8D(2)(iii) Applied Unreasonably.
October 15, 2018 Case Laws GST AAR

School Project Setup: Composite Supply of Goods & Services Not Naturally Bundled, Subject to GST Despite Government Funding.
October 15, 2018 Case Laws GST HC

GST vs. VAT: Interim Relief Granted for Pre-July 2017 Work Contracts with Invoices Raised Under GST Regime.
October 15, 2018 Case Laws Insolvency and Bankruptcy SC

Applications u/ss 7 & 9 of Insolvency Code must be filed within 3 years of default per Limitation Act.
October 15, 2018 Case Laws Companies Law HC

Petitioner Accused of Misleading Court in Demerger Case to Bypass Voting Process, Raising Company Law Concerns.
October 15, 2018 Case Laws Customs AT

Conversion of Shipping Bills for Drawback Doesn't Require Amendment u/s 149 of Customs Act, 1962.
October 15, 2018 Case Laws Customs AT

Duty Liability for Imports Based on Entry Date; New Exemptions Post-Entry Not Applicable Per Bill of Entry.
October 15, 2018 Case Laws Customs AT

Penalty Upheld for Misdeclared High-End Car Imports Under Customs Act Sections 112(a) & 114AA.
October 15, 2018 Case Laws Central Excise AT

Allegations of Clandestine Goods Removal Unfounded Without Evidence Beyond Unpaid Invoices and Sales Figures, Court Rules.
October 15, 2018 Case Laws Central Excise AT

Exemption Allowed for Non-Manufacturing Process of Removing Unwanted Materials in Soap Stock and Fatty Acids.
October 13, 2018 Case Laws GST AAR

Input Tax Credit Denied for Guest House Maintenance and Furnishing; Not a Perquisite or Statutory Obligation.
October 13, 2018 Case Laws GST AAR

Complimentary Tickets Deemed Supply Under CGST Act 2017; GST Payment Required for Services Rendered by Tolerance or Agreement.
October 13, 2018 Case Laws GST AAR

Lab Manual with Exercises Classified as Printed Books Under GST Tariff 4901, Subject to Nil Tax Rate.
October 13, 2018 Case Laws Income Tax AT

Non-genuine purchases assessed as income u/s 271(1)(c) of Income Tax Act, but no penalty imposed.
October 13, 2018 Case Laws Income Tax AT

No TDS Liability on Payments to Resident Indian u/s 195, No Proof of Transfer to Non-Residents.
October 13, 2018 Case Laws Income Tax AT

Assessee without business income qualifies for deduction u/s 80GGA for donations to social development organizations.

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