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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 451 to 500 of 625 Records

1 ....6 7 8 91011 12 13

October 10, 2018 Case Laws Customs

100% EOU - reimbursement of central sales tax - Appendix 14II aimed to lay down the procedure for claiming the benefit. In any case, such procedure could not have......
October 10, 2018 Case Laws Customs

Import of Garlic from Nepal - Merely the bags contained some inscriptions in Chinese language which have also not been deciphered by the Customs, the said fact cannot......
October 10, 2018 Case Laws Service Tax

Renting of immovable property - Joint ownership - clubbing of clearances - collection of service tax from one of the co-owners, against his individual Registration for......
October 10, 2018 Case Laws Service Tax

Nature of activity - At no stage custody of the coal is taken by the appellant or transportation of the coal, as forwarders, is arranged by the appellant. - the services....
October 10, 2018 Case Laws Service Tax

Classification of services - providing of space along with some amenities by the appellant to another department of Government of India for setting up of media centre -.....
October 10, 2018 Case Laws Central Excise

Recovery of Refund already paid - time limitation - where Commissioner (Appeals) is of the opinion that any amount has been erroneously refunded, appellant should be......
October 10, 2018 Case Laws VAT and Sales Tax

Non-consideration of the decision (even prima facie, at the stage of stay) is an order without giving any reason, resulting in a flaw in the decision making process.
October 9, 2018 Circulars Customs

It would not be justified allowing exporters to avail IGST refund after initially claiming the benefit of higher drawback. There is no justification for re-opening the......
October 9, 2018 Circulars GST

Jurisdiction of Central and State tax administrations under GST - Both the Central and State tax administrations shall have the power to take intelligence-based......
October 9, 2018 Circulars GST - States

Guidelines for Deductions and Payments of TDS by the DDOs Of State Government Authorities under GST.
October 9, 2018 Case Laws GST

Classification of goods - Stainless Steel Chilly Cutter - The product Chilly Cutter made of Stainless Steel is classifiable under Heading 8210 00 00 and not under Heading 7323.
October 9, 2018 Case Laws GST

Levy of GST - hospitality services - The applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez Special Economic Zone to....
October 9, 2018 Case Laws GST

Classification of supply - Levy of GST - printing of various items - The supply of Aadhaar Cards are classifiable under heading 9989 of GST Tariff and attracts GST @ 12%
October 9, 2018 Case Laws Income Tax

Undue delay in granting the refund - The petitioner cannot claim any further interest or compensation over and above the statutory interest prescribed u/s 244A - having.....
October 9, 2018 Case Laws Income Tax

Interest free advances - Disallowance of part interest paid on unsecured loans - Merely because non-interest-bearing advances were given to third parties, would not......
October 9, 2018 Case Laws Income Tax

Rental income from mobile towers - the income received by the assessee from the cellular operators/mobile companies is on account of letting out space on the terrace for....
October 9, 2018 Case Laws Income Tax

Exemption u/s 11 - receipt of sponsorship income from India and abroad - commercial receipts - there is there is no proper justification for denying the exemption and......
October 9, 2018 Case Laws Income Tax

Exemption u/s 11 - alleged violation of certain provisions of Section 13 - Excess salary paid to the trustee - revenue has failed to place on record any comparative......
October 9, 2018 Case Laws Income Tax

Disallowance on account of excess claim of managerial remuneration u/s 40A - Even though the appellant company may be deemed as Public Limited Company under the......
October 9, 2018 Case Laws Income Tax

Assessment u/s 153A r.w.s. 143(3) - Demand based on search conducted by the Central Excise Department and contained in show cause notice (SCN) issued by them - Revenue......
October 9, 2018 Case Laws Income Tax

Provision for warranty - assessee derived advantage by deferring its income to the extent of excess warranty provision to subsequent years. Therefore, such excess......
October 9, 2018 Case Laws Indian Laws

Dishonor of cheque due to insufficiency of funds - "Karta Dharta" of the company - Vicarious Liability there is no reason to disbelieve the basic averment to the effect.....
October 9, 2018 Case Laws Customs

Valuation of imported goods - in the case of invoices of un-bifurcated C&F amount as well, the FOB value of the goods is very much ascertainable. No question arises for.....
October 9, 2018 Case Laws Service Tax

Construction services - after 1.6.2007, demand in respect of composite contracts would fall under works contract service only - the demand of service tax under......
October 9, 2018 Case Laws Service Tax

Demand of service beyond the scope of SCN - though the show cause notice raises the demand under commercial or industrial construction service, the Commissioner has......
October 9, 2018 Case Laws Service Tax

Rental income - Joint ownership - clubbing of clearances - SSI Exemption - it is difficult to accept the proposition advanced by the Revenue that all the co-owners......
October 9, 2018 Case Laws Service Tax

Construction service - appellant have constructed individual row houses and not a residential complex having 12 or more units/ flats. Under such circumstances, there is.....
October 9, 2018 Case Laws Customs

Clandestine removal of imported goods - Imported fabric was not utilized for the manufacture of readymade garments, which had to be exported - the statements of the......
October 9, 2018 Case Laws Central Excise

CENVAT Credit on retained amount - credit of service tax paid on input services - certain percentage of the stipulated payment was withheld by the respondent on account.....
October 9, 2018 Case Laws Central Excise

CENVAT Credit - The appellant is entitled to take cenvat credit on the supplementary invoices in question - further, there is no element of fraud and suppression on the.....
October 9, 2018 Case Laws Central Excise

Refund of excise duty extra paid - test of unjust enrichment - they are certainly entitled for refund of excess paid by them on the discount amounts returned by them to.....
October 9, 2018 Case Laws Central Excise

Method of Valuation - Transaction value or MRP based valuation - The department has stretched the provisions of law unnecessarily to include small quantities of ball......
October 8, 2018 Circulars Income Tax

Extension of due date for filing of IT Return and Audit Report from 15.10.2018 to 31.10.2018 - However, interest u/s 234A shall be payable - order u/s 119 of the Act
October 8, 2018 Circulars Customs

Classification of e-seals - electronic seals are seals only but with electronic add on (RFID) to detect security breach.
October 8, 2018 Circulars GST - States

Family assistance scheme (in case of Accidental Death of a registered beneficiary) - For the Dealers/traders who are bonafide residents of Rajasthan, registered-in......
October 8, 2018 Case Laws GST

Levy of GST - "Abhivahan Shulk" is different from toll tax and is covered under Service Code 9997 and to be treated as 'other services' and is liable for GST. The......
October 8, 2018 Case Laws GST

Levy of GST - services by way of granting Long Term Lease - upfront charges - ontention of applicant is correct i.e. the above such services are exempted from the GST,......
October 8, 2018 Case Laws Income Tax

Charitable activity u/s 2(15) - the legislature did not desire the condition or restriction related to trade / commerce to be attached to the remaining activities which.....
October 8, 2018 Case Laws Income Tax

Powers of DRP u/s 144C - In the absence of any independent reasoning and finding, it should be construed that the Dispute Resolution Panel has not exercised its power......
October 8, 2018 Case Laws Income Tax

Reversal of TDS having regard to reimbursement of allowance by LIC - Benefit of section 89(1) - The stereotypical approach adopted by the DCIT was clearly not warranted.....
October 8, 2018 Case Laws Income Tax

Reopening of assessment - Deemed dividend - the reopening of assessment was not a case of change of opinion, but it was a case where the assessee did not disclose fully.....
October 8, 2018 Case Laws Income Tax

Lack and omission on the part of Income Tax officers - Once the officers could not justify their acts and solely because of the inefficiency of these officials, then,......
October 8, 2018 Case Laws Income Tax

Adjustment of past demand with the refund - no proof in the official records of service of such demand - If demands are generated electronically as is now stated, then,.....
October 8, 2018 Case Laws Income Tax

Capital gain - STCG or LTCG - Sale of property on which depreciation has been claimed - Land sold after demolition of building on such land - taxable as Long Term......
October 8, 2018 Case Laws Income Tax

Reopening of assessment - scope of reasons recorded for reopening of assessment - allegation of non filing of return to disclose income from house property but actual......
October 8, 2018 Case Laws Income Tax

When incriminating material was seized on the basis of which different additions were made and the fact that the assessee has itself admitted the sale and then alleged......
October 8, 2018 Case Laws Income Tax

Levy of penalty - Even ld. CIT (A) in the impugned order has not preferred to clarify while confirming the penalty order (if the assessee has furnished inaccurate......
October 8, 2018 Case Laws Income Tax

Late filing fee under Section 234E - delay in furnishing the TDS statement to the Department - There cannot be levy of late fee u/s. 234E for the period prior to......
October 8, 2018 Case Laws Companies Law

Prima facie adverse opinion can be formed that the affairs of the company are being conducted with a view to defraud the creditors. - it is a fit case to direct Central.....
October 8, 2018 Case Laws Companies Law

Rectification of Register of members - this Petition is not a mere petition seeking rectification of entries in the register of members but it has got other collateral......

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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