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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 51 to 100 of 625 Records

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October 29, 2018 Case Laws Income Tax AT

Reopening Assessment for 2006-2007 u/s 148 Invalidated Due to Jurisdiction Error and Lack of Relevant Material.
October 29, 2018 Case Laws Income Tax AT

Kerala Cooperative Societies' Agricultural Credit Society Eligible for Deduction u/s 80P(2)(a)(i) of Income Tax Act.
October 29, 2018 Case Laws Income Tax AT

Undisclosed bank accounts found during search trigger proceedings u/s 153C of the Income Tax Act.
October 29, 2018 Case Laws Income Tax AT

Co-operative Agricultural and Rural Development Bank Denied Section 80P(2) Deduction Due to Expanded Operational Area.
October 29, 2018 Case Laws Income Tax AT

Claiming deductions per RBI Guidelines isn't furnishing inaccurate income particulars; no penalty u/s 271(1)(c) IT Act.
October 29, 2018 Case Laws Income Tax AT

Section 68 Challenge: AO Criticized for Overstepping in Share Premium Assessment, Business Decisions Should Remain with Taxpayer.
October 29, 2018 Case Laws Income Tax AT

Assessee Proves Genuine Cash Payments for Building Materials; No Additions u/s 40A(3) Made.
October 29, 2018 Case Laws Income Tax AT

Allowing Tax Commissioner to Enhance Assessments on New Income Sources Undermines Sections 147, 148, and 263 Procedures.
October 29, 2018 Case Laws Income Tax AT

Exemption Granted u/s 10(37) as Land Acquisition Act Procedures Followed with Negotiated Price Settlement.
October 29, 2018 Case Laws Income Tax AT

TDS on Payments to Amazon Web Services Not Required u/s 195, Says Court, Citing Indo-US DTAA.
October 29, 2018 Case Laws Income Tax AT

Section 68 Update: New Rule on Long-Term Capital Gains from Share Sales in Secondary Market via Registered Brokers.
October 29, 2018 Case Laws Companies Law AT

New Scheme Filed to Adjust Deposit Repayment Schedules; Strict Adherence to Company Law Provisions Required, No Multiple Applications Allowed.
October 29, 2018 Case Laws Customs HC

Court Grants Irrevocable Relief to Petitioners in Yellow Peas Import Case, Confirms No Restriction on Imports.
October 29, 2018 Case Laws Customs HC

Division Bench Clarifies: Stay on Judgment Doesn't Allow Contradictory Decisions on Jurisdiction in Customs Show Cause Notices.
October 29, 2018 Case Laws Customs AT

Aircraft Import Duty Demand Dismissed Due to Improper Enforcement Not Proposed in Show Cause Notice.
October 29, 2018 Case Laws FEMA AT

Show Cause Notice under FERA cannot be issued post-June 1, 2002, due to FEMA 1999 prohibition; appeal allowed.
October 29, 2018 Case Laws Service Tax AT

Space on Bill for Ads: Re.0.10 Saved Per Bill as Consideration for Printer's Ad Use.
October 29, 2018 Case Laws Service Tax AT

Appellant Entitled to 100% CENVAT Credit on Works Contract Services; Full Service Tax Credit Upheld by Court.
October 29, 2018 Case Laws Central Excise HC

Tribunal Can Remand Cases for Reconsideration, Must Base Decisions on Reasoned Conclusions, Not Arbitrary Choices.
October 27, 2018 Notifications Income Tax

Amendments to Rules on TDS/TCS: Lower Rate or Exemption Certificates Updated in Income Tax Regulations.
October 27, 2018 Case Laws Income Tax AT

Hindu Undivided Family can't be a working partner in firms; tax return due date is fixed under Sec 139(1).
October 27, 2018 Case Laws Income Tax AT

Section 10A Deduction Valid if Export Proceeds Realization Parameters Met per Competent Authority.
October 27, 2018 Case Laws Income Tax AT

Court Rules on Share Valuation: Use Balance Sheet as of Valuation Date u/s 56(2)(vii)(c) Income Tax Act.
October 27, 2018 Case Laws Income Tax AT

Court Orders Detailed Inquiry into Unexplained Cash Credit u/s 68; Validity of Source Lacks Supporting Documents.
October 27, 2018 Case Laws GST HC

Strike Delays Goods Delivery, Questions Arise Over Constitutionality of Sections 129 & 130 of GST Rules.
October 27, 2018 Case Laws Income Tax HC

Late EPF and ESI contributions before tax filing governed by Section 36(1)(va) and Section 2(24)(x), not Section 43B.
October 27, 2018 Case Laws Income Tax HC

Fertility Program Costs for Milk Animals Classified as Revenue Expenditure, Eligible for Income Tax Deduction.
October 27, 2018 Case Laws Income Tax HC

Unjust Denial of 80G Approval: Registration Under 12AA Alone Insufficient, But Society's Aims Meet Statutory Requirements.
October 27, 2018 Case Laws Income Tax HC

Appellant's Inconsistent Financial Disclosures Lead to Additions u/s 69A for Unexplained Cash Deposits.
October 27, 2018 Case Laws Service Tax HC

Department Can't Re-examine Same Issue u/s 73; Overlapping Timeframe Limits Extended Period of Limitation.
October 27, 2018 Case Laws Service Tax AT

Service Tax Refund Allowed If No Credit Availed; Mere Record-Keeping Doesn't Count as Availing Cenvat Credit.
October 27, 2018 Case Laws Service Tax AT

No Penalty Imposed for Delayed Service Tax Payment Due to Financial Hardship u/ss 76 and 78.
October 27, 2018 Case Laws Service Tax AT

Cash Refund as Export of Services: Testing and Consultancy Services Qualify as Exports u/s Rules.
October 27, 2018 Case Laws Central Excise HC

Sub-contractor ineligible for Central Excise exemption when independently procuring materials and paying excise for SEZ projects.
October 27, 2018 Case Laws Central Excise AT

Excise Duty Applies Only to Manufacturing, Not Purchase or Supply of Goods, as Clarified in Case Laws.
October 27, 2018 Case Laws VAT and Sales Tax HC

Jurisdictional Authority in Tax Assessments: Interstate Vehicle Sales and CST Act Section 27 Assessment Reopening.
October 26, 2018 Circulars GST

Refund Claims Under GST: Process After Deficiency Memo and Re-crediting for EPCG Scheme Exporters Explained.
October 26, 2018 Circulars DGFT

Guidelines for Exporting Restricted Items Under Schedule 2 of ITC(HS) 2018: Steps and Compliance for Exporters.
October 26, 2018 Circulars GST

CBIC Releases Guidelines for Processing GST Registration Cancellation Applications in FORM GST REG-16 to Ensure Consistency.
October 26, 2018 Circulars GST

Clarifications on GST Rules for Casual Taxable Persons and Correcting Excess Input Tax Credit Distribution Procedures.
October 26, 2018 Circulars GST

Guidance on Issuing Credit and Debit Notes for Returns under GST: Focus on Time-Expired Drugs and Medicines.
October 26, 2018 Notifications GST

Final CGST Return Deadline: Submit FORM GSTR-10 by December 31 if registration was canceled by September 30, 2018.
October 26, 2018 Notifications GST

Deadline Extended for FORM GST ITC-04 Declarations: Submit by December 31, 2018 for July 2017 to September 2018 Period.
October 26, 2018 Case Laws Income Tax HC

Taxpayer Challenges Accrual of Income Under 'Provision for Surcharge' Using Mercantile Accounting; Claims Income Not Realized.
October 26, 2018 Case Laws Income Tax HC

Interest Applies for Late Advance Tax Payments u/ss 234B & 234C Due to MAT Obligations.
October 26, 2018 Case Laws Income Tax AT

Taxation of VISA Inc. Share Allotment: Notional Share Price Not Taxable as Benefit u/s 28(iv) of Income Tax Act.
October 26, 2018 Case Laws Income Tax AT

Capital Gains Case: Lack of Documentation on Possession Delivery Invalidates Revenue's Assumption in Joint Development Agreement.
October 26, 2018 Case Laws Income Tax AT

Deduction Denied: Section 54B Exemption Not Applicable Due to Unmet Conditions on Agricultural Land Capital Gains.
October 26, 2018 Case Laws GST AAR

GST Applies to Liquidated Damages as Service Supply, Regardless of Contract Terms; Taxation Based on Transaction Nature.
October 26, 2018 Case Laws GST NAPA

Restaurant Cleared of Profiteering Allegations After Adjusting Prices Due to GST and ITC Changes; Case Dismissed.

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