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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 351 to 400 of 625 Records

1 ....4 5 6 789 10 11 12........ 13

October 13, 2018 Case Laws Income Tax

TDS u/s 192 - Addition u/s 17(2(v) - income from salary - perquisite - expenditure incurred for medical treatment of an employee incurred outside India - Both the......
October 13, 2018 Case Laws Income Tax

Levy of penalty u/s 271(l)(c) - bogus purchase made from hawala dealers - mere disallowance of purchases on adhoc basis does not tantamount to willful furnishing......
October 13, 2018 Case Laws Income Tax

Claim of business expenditure u/s 37(1) - concept of Revenue Recognition - assessee had not set up the business during the relevant previous year - advertisement &......
October 13, 2018 Case Laws Income Tax

Nature of rental income - the ‘nature’ of the income which had been rental earning from the house property will not change just because it has been received by the......
October 13, 2018 Case Laws Income Tax

Addition towards interest on advances to partners - interest free advances given to partners - Disallowance of interest for diversion of funds - Additions confirmed.
October 13, 2018 Case Laws Income Tax

Revision u/s 263 - income originally determined by the Assessing Officer at Nil remained the same even after giving effect to the order passed in revision - he......
October 13, 2018 Case Laws Companies Law

Suspicious transfers - Illegal transfer of shares - This is the vital column and the said column is blank. Further there is no signature of witness on the said SH-4 form....
October 13, 2018 Case Laws Customs

Refund of Terminal Excise Duty - deemed exports - FTP - DGFT has rejected the petitioner’s claim on the ground that the benefit of refund is available to it under the......
October 13, 2018 Case Laws Customs

Tribunals constituted under the SARFAESI Act, 2002, is competent to decide all questions of law and fact
October 13, 2018 Case Laws Customs

Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - The petitioner is the......
October 13, 2018 Case Laws Service Tax

CENVAT Credit - credit availed on the basis of photocopy of invoices - Since the appellants have already furnished the original invoices at the time of filing the refund....
October 13, 2018 Case Laws Service Tax

Refund of service tax paid - Chit Fund Foreman Service - refund claimed as no service tax was chargeable - There has been a delay of more than two years - refund cannot be allowed.
October 13, 2018 Case Laws Service Tax

The panthal and shamiana services availed by the appellant is essential for promotion of banking and financial services. The said services are utilized by the appellant.....
October 13, 2018 Case Laws Central Excise

Refund - whether the appellants are eligible for adjusting the excess paid duty towards the short paid as well as whether they are eligible for refund of the excess......
October 13, 2018 Case Laws Central Excise

Suo moto credit taken on excess credit debited by appellant - the allegation by the department is erroneous for the reason that for the second time, the appellants have.....
October 13, 2018 Case Laws Central Excise

CENVAT Credit - denial on the ground that the credit was availed by the assessee after the prescribed period (of six months) - since the period of 6 months was replaced.....
October 13, 2018 Case Laws Central Excise

Excess amount collected ‘in the name of Central Excise duty’ - A plain reading of section 11D makes it evidently clear that no period of limitation has been prescribed......
October 13, 2018 Case Laws Central Excise

CENVAT Credit - input services - hiring of male nurse for providing medical services inside the factory premises - credit allowed.
October 13, 2018 Case Laws Central Excise

Valuation - the appellant has claimed the handling charges of 1% of the value as part of the transportation cost. Therefore, it is not includible in the assessable value
October 12, 2018 Act Rules Insolvency and Bankruptcy

Conditions for grant of Certificate of registration. - Regulation 7 of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 as amended
October 12, 2018 Act Rules Insolvency and Bankruptcy

Inspection or Inquiry before grant a certificate of recognition as an insolvency professional entity - Regulation 13 of the Insolvency and Bankruptcy Board of India......
October 12, 2018 Act Rules Insolvency and Bankruptcy

Eligibility for registration. - Regulation 3 of the Insolvency and Bankruptcy Board of India (Insolvency Professional Agencies) Regulations, 2016, as amended
October 12, 2018 Notifications Customs

Amends Notification No. 57/2017 dated 30th June, 2017 - Prescribing effective rate of duties for certain items as 10% as against fixation of basic rate of duty of 20%......
October 12, 2018 Act Rules Direct Taxes

Right to representation - who can be a authorised representative - Section 48 of the PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988 - Amended vide Removal of Difficulties order.
October 12, 2018 Notifications Customs

Exemption under the Sr. no. 13S, heading no. 8517 70 10 limited to certain specified items only - Notification No. 24/2005 dated 1st March, 2005
October 12, 2018 Notifications Customs

Basic Rate of Customs Duty on import of certain items "Base stations" falling under the heading 8517 61 00 and "Other items" falling under the heading 8517 69 90 set to 20%
October 12, 2018 Case Laws GST

Classification of Services - Rate of GST - contract for supply of water after removal of excess iron and to supply all goods and services for achieving the objective of.....
October 12, 2018 Case Laws GST

Classification of supply - composite supply of goods and services - services provided by the Applicant under the ICT @ School Project - Benefit of exemption not......
October 12, 2018 Case Laws GST

Classification of goods - rate of GST - The Reactor is neither an Ion exchanger plant or apparatus, Household type filter and therefore would fall under the others......
October 12, 2018 Case Laws GST

Classification of education services rendered by appellant - The Educational courses for which qualification standards / framework i.e. QP/ NOS has not been defined by......
October 12, 2018 Case Laws Income Tax

Premium expense on hedging contract - speculative transaction or not - the provisions of section 43(5) of the Act are clearly not attracted.
October 12, 2018 Case Laws Income Tax

Long term capital gains - The assessee inherited the said flat by Will after the death of her father. - the amount for discharge of mortgage interest has to be......
October 12, 2018 Case Laws Income Tax

Setoff of short term loss from shares with short term capital gain - Genuineness of loss - the AO could not have on one hand accepted the genuineness of the transaction.....
October 12, 2018 Case Laws Income Tax

Deduction u/s. 35(1)(ii) - weighted deduction - bogus donation - It is not in dispute that M/s. HHBHRF was enjoying the approval within the meaning of Sec. 35(1)(ii) of.....
October 12, 2018 Case Laws Customs

100% EOU - packing material used is in the prohibited category - even if the packaging material contains non Bio-degradable plastic but the goods is exported, the......
October 12, 2018 Case Laws Indian Laws

Dishonor of Cheque - recovery of loan - The criminal proceedings filed under Section 138 of the Negotiable Instrument Act cannot be used as arm-twisting tactics to......
October 12, 2018 Case Laws Service Tax

The demand of interest on delayed payment of service tax is liable to be set aside on the ground of limitation of time because not only is there no evidence of elements.....
October 12, 2018 Case Laws Service Tax

Demand of Interest - delayed payment of service tax - renting of immovable property services - the period of limitation would apply to the demand of interest.
October 12, 2018 Case Laws Service Tax

Whether the appellant is liable to pay service tax under the category ‘commercial training or coaching services’ wherein they provide training to prospective insurance......
October 12, 2018 Case Laws Service Tax

Renting of Immovable Property Services or not - assignment of entire business of the hotel to IHCL - there is no “fixed rent” that is payable as would be expected in a......
October 12, 2018 Case Laws Service Tax

Commercial training or coaching services - Place of supply of services - The services covered under the said sub-Rule is taxable only when the same are performed in......
October 12, 2018 Case Laws Service Tax

Maintenance or repair service - inasmuch as the appellant was reflecting everything in their returns filed with the Revenue, no malafide can be attributed to them - The.....
October 12, 2018 Case Laws Service Tax

Valuation - Maintenance and Repair Services - the incentives received from Maruti Udyog for achieving targeted sale were held as not to be part of the value of the services
October 12, 2018 Case Laws Service Tax

Mandap keeper services - sale of food/beverages by the appellant-assessee also took place - In the absence of any sale contract between the appellant-assessee and its......
October 12, 2018 Case Laws Service Tax

Valuation - includibility - amount collected as Interest free Maintenance Security as a deposit - The amount collected as deposit was merely a security and not an......
October 12, 2018 Case Laws Service Tax

Stock Broker - The demand of service tax on account of income from distribution of mutual funds and selling bonds issued by banks/companies is not sustainable and the same is set aside.
October 12, 2018 Case Laws Central Excise

Manufacture - Construction activity at site - ready mix concrete (RMC) - in the entire findings of the Hon’ble Apex Court from para 18 onwards there is no mention of any....
October 12, 2018 Case Laws Central Excise

CENVATCredit - fake invoices - no actual supply of goods - Merely because consignment note was not produced, it cannot be said that the goods were not transported.
October 12, 2018 Case Laws Central Excise

Valuation - related person or not - a proprietorship concern and a Private Limited company are not related person - even if two are held to be related, the price to any.....
October 12, 2018 Case Laws Central Excise

Clandestine removal - If the appellant is an issuing goodless invoice which means no goods have been manufactured by the appellant. Therefore, on that account, no duty......

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N: Land Customs Stations and Routes for import and export of goods by lan...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register