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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 401 to 450 of 625 Records

1 ....5 6 7 8910 11 12 13

October 12, 2018 Case Laws Central Excise

CENVAT Credit - input - HR Plates - whether the appellant is entitled for the Cenvat Credit in respect of HR Plates which were used for Fabrication of Storage Tank used.....
October 12, 2018 Case Laws Central Excise

CENVAT credit - even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by Service recipient
October 11, 2018 Case Laws Income Tax

Deduction u/s 80I - Rectification of mistake u/s 154 - if the interpretation sought to be given by the assessee is to be accepted, then it would mean that the Assessing.....
October 11, 2018 Case Laws Income Tax

Certificate of exemption from TDS u/s 197 - AO allowed TDS @1% at concessional rate as against 10% - We do not accept the contention of the petitioner that the notes put....
October 11, 2018 Case Laws Income Tax

TDS liability on re-insurance premium paid by the assessee to the non-resident re-insurance companies - the profit of non-resident re-insurance company or the person in.....
October 11, 2018 Case Laws Income Tax

Default in collecting tax at source (TCS) - Even though there are no specific limitation provisions prescribed in Section 206C of the Act, however, the present......
October 11, 2018 Circulars Customs

Special Drive Fortnight to rectify errors relating to IGST refunds.
October 11, 2018 Case Laws Customs

Initiation of Sunset Review - Anti-Dumping duties (ADD) on Ductile Iron Pipes - while deciding an application for a review, the designated authority’s order should......
October 11, 2018 Case Laws GST

Supply of works contracts awarded by Government attracts 12% GST. - Supply of work awarded by M/S. HLL Infra Tech Services Ltd. For the construction of Biotech lab and......
October 11, 2018 Case Laws GST

ITC - construction services - The Input Tax Credit availed in respect of the GST paid on goods and/or services used/consumed for the development of the land, in respect.....
October 11, 2018 Case Laws GST

Levy of GST - Supply or not? - naturally bundled services - placement of specified medical instruments to unrelated customers being hospital/ laboratory - The principal.....
October 11, 2018 Case Laws GST

Classification of service - Intermediary Services or not - The contract of services supplied are not pure and mere promotion and marketing services and the services......
October 11, 2018 Case Laws GST

Renting of immovable property service - Small Business Exemption - Co-owners - collection of rent jointly - Whether small business exemption under Section 22 of the GST.....
October 11, 2018 Case Laws Income Tax

Validity of scrutiny assessment - Non-service of the notice on the assessee - notice served through affixture - Assessing Officer failed to serve the notice to the......
October 11, 2018 Case Laws Income Tax

TDS u/s 195 - when a non-resident agent operates outside the country no part of his income arises in India and since payment is remitted directly abroad and merely......
October 11, 2018 Case Laws Income Tax

Disallowance of R & D Expenditure - Claim of deduction on the expenditure on Research and Development u/s.35(1) - Since no approval of prescribed authority is available,....
October 11, 2018 Case Laws Income Tax

Entitled to claim long term capital gain on transfer of rights in the Flats - Deduction u/s 54 against capital gains arising out of sale of flats - the right over the......
October 11, 2018 Case Laws Customs

Duty Drawback u/s 74 of the Customs Act, 1962 - the test reports which were sought to be relied upon at the behest of the petitioner before the adjudicating authority......
October 11, 2018 Case Laws Customs

Import of restricted item - various categories of skin shave gel in semi liquid form - The decision of the Customs Authorities with respect to the lawfulness of imports.....
October 11, 2018 Case Laws Customs

Refund of anti-dumping duty paid - test of unjust-enrichment - With the invalidation of imposition of anti-dumping duty, the duty collected in consequence should not, in....
October 11, 2018 Case Laws Customs

Penalty u/s 114 of CA - duty drawback - There is nothing on record to indicate the appellant M/s Exim Services had instructed/aided M/s Suryakiran International Limited.....
October 11, 2018 Case Laws Service Tax

CENVAT Credit - input services - insurance services (errors and omission policy taken by the appellant for indemnifying the errors / omissions or defects in the software....
October 11, 2018 Case Laws Service Tax

Levy of Penalties - Renting of immovable Property Services - Case of appellant is that when the levy of service tax was introduced, it was difficult for the municipality....
October 11, 2018 Case Laws Service Tax

Levy of penalty - The issue whether renting of immovable property is liable to service tax was under litigation - The matter is still pending before the Hon’ble Supreme.....
October 11, 2018 Case Laws Service Tax

Nature of activity - machining and grinding of castings purchased - The activities undertaken by the Appellant fall within the ambit of manufacturing and thus beyond the....
October 11, 2018 Case Laws Service Tax

C&F agent services - amount received from the service recipient as reimbursement for the maintenance of generators, electricity, AMC and insurance apart from the......
October 11, 2018 Case Laws Service Tax

Though the services rendered by the appellant being the services of a non-governmental organisation with no profit motive, the services would definitely be classified......
October 11, 2018 Case Laws Service Tax

Condonation of delay in filing refund application - refund of service tax - SEZ Unit - There is no limit laid down in the said clause during the relevant period. In the.....
October 11, 2018 Case Laws Central Excise

Penalty u/r 25 or 26 of CER - Mentioning wrong rule number - The first appellate authority was not correct in holding that mentioning Rule 25 was a typographical error......
October 11, 2018 Case Laws Central Excise

Valuation - related person or not - the Private Limited Company is not a living person and partnership firm is consist on various partners - The appellants are not......
October 11, 2018 Case Laws VAT and Sales Tax

Law of estoppel - levy of penalty twice the rate - excess stock found during investigation - KVAT - Once the appellant issued cheque for entire amount, the appeal before....
October 10, 2018 Act Rules GST

Refund of integrated tax paid on goods or services exported out of India - Rule 96(10) of the Central Goods and Services Tax Rules, 2017 as amended.
October 10, 2018 Act Rules GST

Refund of unutilised input tax credit on account of zero rated supplies without payment of tax - Rule 89(4B) of the Central Goods and Services Tax Rules, 2017 as amended.
October 10, 2018 Case Laws GST

Input tax paid by a vehicle dealer on the purchase of motor car used for demonstration purpose of the customer can be availed as input tax credit on capital goods and......
October 10, 2018 Case Laws GST

Input tax credit - migration to GST regime - transitional provisions - Whether computers, laptops etc. used by the applicant for providing output service would qualify......
October 10, 2018 Case Laws GST

Levy of GST - The supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients is part of composite supply of health care......
October 10, 2018 Case Laws GST

Profiteering - Benefit of reduction in the rate of tax - Maggi - realized more price from them than he was entitled to collect and had also compelled them to pay more......
October 10, 2018 Case Laws Income Tax

Status of the erstwhile ruler - treatment of property in the hands of successors - late Sawai Man Singh, the ruler, was filing the return in his individual capacity -......
October 10, 2018 Case Laws Income Tax

Claim of refund - Delay in processing of centralized returns - AO expressed difficulty in computation of Income - Petition disposed of with direction.
October 10, 2018 Case Laws Income Tax

Validity of order passed by CIT(A) on merit - Filing of an appeal without depositing admitted tax u/s 249(4)(a) - The appeal re-filed by the assessee before the CIT(A)......
October 10, 2018 Case Laws Income Tax

Capital gain computation - Valuation u/s 50C - a valuation officer is an expert of the subject for such valuation and is certainly in a better position than the......
October 10, 2018 Case Laws Income Tax

Penalty u/s 272A(2)(k) - delay in filing of quarterly TDS returns in form no. 24Q beyond time prescribed by statute - reasonable cause for the delay - inconvenience in......
October 10, 2018 Case Laws Income Tax

Re-alignment of head of income - routine adjustments in the nature of change of head of income of reported income without any nexus to incriminating material found, if......
October 10, 2018 Case Laws Income Tax

Addition u/s 68 - Simply because the directors/shareholders did not present themselves before the Assessing Officer, an addition u/s 68 cannot be made.
October 10, 2018 Case Laws Income Tax

Income accrued in India - though the assessee had business connection, it did not have any fixed place PE or agency place PE in India, and, in the absence of any PE in......
October 10, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - where higher depreciation was wrongly claimed under bona fide belief in respect of nature of equipment and its professional use, no......
October 10, 2018 Case Laws Income Tax

Penalty u/s 271(l)(c) - TDS not been deducted on the interest payments - bonafide mistake - The penalty under the provision is a civil liability. Willful concealment is.....
October 10, 2018 Case Laws Income Tax

TDS u/s 195 - The payment for services of installation of software, support, services, subscription and warranty is also not liable for tax in India either as royalty or....
October 10, 2018 Case Laws Income Tax

Sale of agriculture land after plotting - Business income or capital gains - Due to the large size of the land, it was divided and sub-divided and sold to the interested....
October 10, 2018 Case Laws Companies Law

A litigant can take different stands at different times but cannot take contradictory stands in the same case. A party cannot be permitted to approbate and reprobate on.....

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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