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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

123 4 5 6........ 13

October 29, 2018 Case Laws Income Tax

Reopening of assessment - the scrutiny assessment got time barred and notice u/s 148 was issued for the sole reason that no return of income was filed for the assessment....
October 29, 2018 Case Laws Income Tax

Deduction u/s. 80P(2)(a)(i) - a primary agricultural credit society, registered under the Kerala Cooperative Societies Act, 1969 is entitled to the benefit of deduction u/s. 80P(2).
October 29, 2018 Case Laws Income Tax

Assessment u/s 153C - the bank accounts found during the course of search are not declared by the assessee and constitute the incriminating material for the purpose of......
October 29, 2018 Case Laws Income Tax

Deduction u/s. 80(P) - Co-operative Agricultural and Rural Development Bank - Since the assessee’s area of operation was not confined to a Taluk for the relevant......
October 29, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Mere claiming of deductions under the relevant provisions of law and as per RBI Guidelines does not and cannot amount to furnishing of inaccurate....
October 29, 2018 Case Laws Income Tax

Addition of excess share premium u/s 68 - AO was not entitled to sit on the arm chair of a businessman and regulate the manner of conducting business - AO was not......
October 29, 2018 Case Laws Income Tax

Addition u/s 40A(3) - cash payments made through the agents of suppliers - purchase of building materials for the purpose of construction - assessee is able to provide......
October 29, 2018 Case Laws Income Tax

If the Ld.CIT(A) is allowed to make the enhancement on a new source of income which was not considered by the AO, the provisions of section 147, 148 and 263 would become redundant.
October 29, 2018 Case Laws Income Tax

Exemption u/s 10(37) - the entire procedure prescribed under the Land Acquisition Act was followed, only price was fixed upon a negotiated settlement - benefit of exemption allowed.
October 29, 2018 Case Laws Income Tax

TDS u/s 195 - payment made towards web hosting charges to Amazon Web Services LLC (USA) - Indo-US DTAA - Even if the retrospective amendment is held to be applicable,......
October 29, 2018 Case Laws Income Tax

Addition made u/s 68 in respect of LTCG on sale of shares - transactions of purchase and sale of shares happen in the secondary market based on the prevailing market......
October 29, 2018 Case Laws Companies Law

Repayment of deposits - Fresh Scheme filed to re-fix schedules/instalments - We cannot read or add words like “from time to time” in the provision as no such multiple......
October 29, 2018 Case Laws Customs

Import of yellow peas - restricted item or not? - Under the interim orders, the petitioners thus got final relief, which obviously cannot be taken back now.
October 29, 2018 Case Laws Customs

Jurisdiction - Proper Officer - power to issue SCN - merely because the judgment is stayed, the other Division Bench cannot take a contrary view.
October 29, 2018 Case Laws Customs

Import of Aircraft - charter operation - violation of import conditions - the demand as per the SCN has been dropped but duty has been confirmed by way of enforcement of....
October 29, 2018 Case Laws FEMA

Once the issue of SCN of the offence completed in FERA regime no SCN can be issued after 1.6.2002 under FEMA,1999 because of the statutory bar under FEMA,......
October 29, 2018 Case Laws Service Tax

Classification of services - agreeing to provide space in backside of the bill for commercial advertisement - the saving of Re.0.10 p per bill is nothing but a......
October 29, 2018 Case Laws Service Tax

CENVAT Credit - credit of 100% of service tax paid on works contract service instead of 50% under partial reverse charge basis - on the service tax paid by the appellant....
October 29, 2018 Case Laws Central Excise

Although the Tribunal is undoubtedly entitled to remand a matter for fresh consideration, the same cannot be at its whim and fancy or mere ispi dixit but a conclusion based on reasons.
October 27, 2018 Notifications Income Tax

Grant of certificates for TDS at lower rates or no TDS - Certificate for collection of tax (TCS) at lower rates - Substantial amendment in the Rules
October 27, 2018 Case Laws Income Tax

The HUF itself cannot become a working partner in the partnership firm. Therefore, there is no question for the HUF to become a working partner - Due date of filing of......
October 27, 2018 Case Laws Income Tax

Deduction under s.10A of the Act cannot be denied where the extended parameters for realization of export proceeds as set out by the competent authority has been duly met.
October 27, 2018 Case Laws Income Tax

Addition u/s 56(2)(vii)(c) - determination of FMV of shares - drawing up a balance sheet as on valuation date or previous audited balance sheet is to be taken as the......
October 27, 2018 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - CIT(A) accepted the source of cash deposits without any supporting documents, the issue require detailed enquiry with regard.....
October 27, 2018 Case Laws GST

E-way bill - Goods did not reach destination within prescribed time on account of strike - constitutional validity of portions of Sections 129 and 130 of the Central......
October 27, 2018 Case Laws Income Tax

Additions towards the amount of Employees Provident Fund and ESI beyond the due date, but prior to filing of return - Employee's contribution - application of Section......
October 27, 2018 Case Laws Income Tax

Nature of expenditure - fertility improvement program amongst milk animals - The expenditure was general in nature and to be allowed as revenue expenditure.
October 27, 2018 Case Laws Income Tax

Grant of approval u/s 80G (5)(vi) - No doubt registration u/s 12AA by itself would not entitle the assessee for approval u/s 80G but in the absence of any dispute......
October 27, 2018 Case Laws Income Tax

Addition u/s 69A - source of cash deposits - Before the AO the stand taken was that the appellant was not maintaining books of account, on the other hand with the VAT......
October 27, 2018 Case Laws Service Tax

Extended period of limitation - The period of time for which the impugned show-cause notice has been issued overlaps with the period of time for which either a......
October 27, 2018 Case Laws Service Tax

Refund of service tax paid subject to the condition that no credit has been availed - A mere maintenance of an account showing the total quantum of service tax paid by......
October 27, 2018 Case Laws Service Tax

Penalty u/s 76 and 78 - service tax alongwith interest paid on being pointed out - The reason of financial crunch given by the appellant should be given some credence,......
October 27, 2018 Case Laws Service Tax

Cash refund - export of services or not - the technical and consultancy service, commences from the stage of undertaking the test on the goods procured and the service......
October 27, 2018 Case Laws Central Excise

SEZ Unit - sub-contract - benefit of exemption from Central Excise to the sub-contractor - If the sub-contractor has procured raw material and paid excise and raised a......
October 27, 2018 Case Laws Central Excise

Valuation - Moreover the excise duty is a tax on manufacture of goods. Mere purchase and supply of bought out goods with excisable cannot make them liable to excise.
October 27, 2018 Case Laws VAT and Sales Tax

Interstate sale under the CST Act or not - sale of motor vehicles to the purchase outside state - When admittedly the goods have moved from the territorial jurisdiction.....
October 26, 2018 Circulars GST

Clarification on certain issues related to refund – Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger - Allowing......
October 26, 2018 Circulars DGFT

Procedure / documents for obtaining export authorisation for export of restricted items under Schedule 2 ITC(HS) Classification of Export and Import Items 2018
October 26, 2018 Circulars GST

Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 - CBIC issues details guidelines.
October 26, 2018 Circulars GST

Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor – Reg.
October 26, 2018 Circulars GST

Return of goods under GST - When to issue Credit note / Debit Note and situation where GST can be adjusted as per the provisions of law - though clarified in respect of.....
October 26, 2018 Notifications GST

Central Government notifies the persons whose registration under the CGST Act has been cancelled by the proper officer on or before the 30th September, 2018, as the......
October 26, 2018 Notifications GST

Time limit for making the declaration in FORM GST ITC-04 for the period period from July, 2017 to September, 2018 extended till the 31st day of December, 2018.
October 26, 2018 Case Laws Income Tax

Accrual of income - non realization of ‘Provision for surcharge’ - even though the assessee has been following mercantile system of accounting, since it is not real......
October 26, 2018 Case Laws Income Tax

MAT - Interest under Sections 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB.
October 26, 2018 Case Laws Income Tax

Taxing the allotment of shares by VISA Inc. by invoking Section 28(iv) - bringing notional share price to tax - the word used in Section 28(iv) of the Act are ‘arisen......
October 26, 2018 Case Laws Income Tax

Capital gain - JDA - Transfer of capital asset - There is no document by which the revenue can come to the conclusion that there was delivery of possession. The mere......
October 26, 2018 Case Laws Income Tax

Eligibility for deduction u/s.54B - non fulfillment of mandatory conditions laid down - capital gain on transfer of land used for agricultural purposes not to be charged....
October 26, 2018 Case Laws GST

Levy of GST - Liquidated damages - Supply or not - point of taxation - tolerate an act - though in the agreement they may be giving this consideration, other names such.....
October 26, 2018 Case Laws GST

Profiteering - restaurant service - failure to pass the benefit of reduced rate of GST - Respondent had increased the average base price by 12.14% to neutralize the......

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