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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 501 to 550 of 625 Records

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October 8, 2018 Case Laws Customs

Jurisdiction - Power of DGFT to amend the Foreign Trade policy - Director General of Foreign Trade has no jurisdiction to amend the Export and Import Policy. The......
October 8, 2018 Case Laws Customs

Valuation of import consignments - cooling pads - rejection of declared value - price for enhancement ought to have been taken ₹ 180/- per kg. which was lowest......
October 8, 2018 Case Laws Service Tax

Rejection of VCES Declaration - pending issue under in any forum of litigation - assessee cannot retain the amount collected in the name of service tax - Provisions of......
October 8, 2018 Case Laws Service Tax

Power to Audit under Service Tax - Declaration sought that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 is arbitrary and in conflict with provisions of Section....
October 8, 2018 Case Laws Service Tax

Utilization of CENVAT Credit for payment of Service Tax under reverse charge basis - Before 20/06/2012 there was no restriction upon the deemed service provider to pay......
October 8, 2018 Case Laws Service Tax

Increase in quantum of Penalty u/s 76 by subsequent issuance of SCN - The Department was well within its rights to file an appeal before the appropriate form if it was......
October 8, 2018 Case Laws Service Tax

CENVAT Credit - If the contention of the Appellant-Revenue is to be accepted, then the payment made on output service is not payment of service tax, then in such a case,....
October 6, 2018 Circulars DGFT

Benefits under the Services Exports from India Scheme (SEIS) - while educational services provided to NRI students (who constitute foreign consumers) would be eligible......
October 6, 2018 Case Laws GST

Classification of goods - RBD Palm Stearin - there is specific Tariff Item 1511 90 30 for ‘Refined bleached deodorized palm stearin’. Therefore, the product ‘Refined......
October 6, 2018 Case Laws GST

Development Authorities - exempt entity or not - Taxability of supply of goods and services - Whether the Development Authorities formed and constituted under "Uttar......
October 6, 2018 Case Laws GST

Classification of goods - Waste/by-product - Mahua De-oiled cake/De-oiIed Rice Bran is a by-product occurred during the solvent extraction process, which is used as an......
October 6, 2018 Case Laws GST

Canned Pineapple Slices, dipped in Sugar Syrup comes within Tariff item no. 2008 - Taxable @12% of GST
October 6, 2018 Case Laws GST

Supply of goods or Supply of services? - use of explosives in the blasting activity - the situation as narrated by the applicant is a composite supply of goods and......
October 6, 2018 Case Laws GST

Exemption from GST - the training imparted by the applicant to create interest in students for more advance form of mathematics so as to enhance their thinking capacity.....
October 6, 2018 Case Laws GST

Classification of goods - Rate of tax - Slate for Teacher’ - ‘Slate for Student’ - the same are clearly designed to be used for writing or drawing with slate pen and......
October 6, 2018 Case Laws Income Tax

Penalty imposed u/s 271G - default in producing certain documents - since “event of default” occurred in March, 2014 i.e. well prior to the date of coming into force the....
October 6, 2018 Case Laws Income Tax

Higher rate of Depreciation on vehicles used for hire purposes - dumper and Volvo - It is not in dispute that the assessee has earned rental income from these vehicles......
October 6, 2018 Case Laws Income Tax

TDS u/s 194A - interest paid on unsecured loans raised from Bajaj Auto Finance Company - when payee has confirmed that it has accounted such an interest payment as its......
October 6, 2018 Case Laws Income Tax

Additions towards excess stock was found - It was admitted by the director. Now this discovery of discrepancy cannot be bruised aside by merely submitting that on......
October 6, 2018 Case Laws Income Tax

TDS u/s. 194G - non deduction of tds on commission paid to sub-agents - sale of lottery tickets through sub-agents - assessee is not liable to deduct TDS under section......
October 6, 2018 Case Laws Income Tax

Levy of fees u/s 234E - Section 200A, which deals with the processing of TDS returns, gave no mandate to make adjustments on account of levy of fees u/s 234E prior to 01....
October 6, 2018 Case Laws Income Tax

Interest on delayed payment of VAT and TDS is only compensatory and is not penal in nature. Therefore, the CIT(A) has correctly deleted the disallowance made for the......
October 6, 2018 Case Laws Income Tax

Provision for impairment of stocks - method of valuation of stock - inventory consisted of old/used stock which was categorized as defective, but, repairable stock and......
October 6, 2018 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - undervalued its closing stock - in the subsequent year, the assessee has shown less amount of opening stock which will lead in the......
October 6, 2018 Case Laws Income Tax

LTCG - Exemption u/s 54F - eligibility criteria - determination of net consideration - The net consideration as determined under section 50C based on the stamp duty......
October 6, 2018 Case Laws Income Tax

Claim of deduction u/s 35DD or alternatively u/s 32 - acquiring commercial rights - the assessee has not paid any consideration to acquire the Palakollu Bank, the......
October 6, 2018 Case Laws Customs

EPCG Scheme - benefit of Concessional rate of duty - The objection by the department is not on the basis of the material fact but on the interpreting of Notification No.....
October 6, 2018 Case Laws Customs

Valuation of imported goods - if at all the value of contemporary imports is to be applied, the lowest value of similar goods imported into India is to be adopted.......
October 6, 2018 Case Laws Service Tax

CENVAT Credit - input services - insurance services provided by the appellant to workers working at their site - the availment of the policy appears to be a statutory......
October 6, 2018 Case Laws Service Tax

Failure to deposit the service tax collected from clients though reflected in the ST-3 return - Extended period of limitation - Appellants have misappropriate the funds.....
October 6, 2018 Case Laws Central Excise

Extended period of Limitation - CENVAT Credit - The assessee did not file any return and did not maintain any records. Therefore, for reasons assigned by the original......
October 6, 2018 Case Laws Central Excise

Valuation - goods manufactured on Job-work basis, sold by the principal - "Said Goods" - whether the goods manufactured and cleared by job worker and the same was sold......
October 6, 2018 Case Laws Central Excise

Valuation - Job-work - Appellant had bona-fide belief for valuation of goods manufactured under job work. The demands beyond normal period of limitation are thus held to....
October 5, 2018 Case Laws GST

The claims of carry forward of the existing duties and credits during the period of migration, therefore, had to be within the prescribed time. Doing away with the time.....
October 5, 2018 Case Laws GST

Classification of Supply - AMC contract - The said contract merits to be considered to be a composite supply of service, and principal supply is service inasmuch as the.....
October 5, 2018 Case Laws GST

Sealing of Business Premises - petitioner’s grievance is that the sealing of its business premises on behalf of the Delhi Goods and Services Tax (DGST), ostensibly under....
October 5, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee was holding more than 10% shareholding in M/s MLPL (the lender company) and also having a substantial interest in M/s OFPL (the......
October 5, 2018 Case Laws Income Tax

Validity of order u/s 264 - against an order made u/s 264, no further statutory appellate remedy is available to the aggrieved party. Therefore, it leads to an......
October 5, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - claiming false depreciation - lease transaction not to be a bonafide transaction - three authorities have concurrently held on facts......
October 5, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - loan transaction from one subsidiary to another subsidiary company with common parent company - It is not possible to accept the.....
October 5, 2018 Case Laws Income Tax

Interest u/s 244A for the month of payment of tax or granting of refund has not been provided to the assessee as against specific provisions for the same in Rule 119A -.....
October 5, 2018 Case Laws Income Tax

Short term capital loss - if any, loss have been suffered by the assessee-company, A.O. cannot treat the same as non-genuine due to extraneous considerations or......
October 5, 2018 Case Laws Income Tax

Disallowance of losses claimed on account of slow moving stocks - valuation - merely for the reason that few parties did not appear before the AO, there is no reason to.....
October 5, 2018 Case Laws Income Tax

Once, the machinery was available for use, though not actually used, falls within the expression used “for the purpose of business of the assessee” and claim the benefit....
October 5, 2018 Case Laws Income Tax

Disallowance of provisions for warrantee - if a business liability has arisen in an accounting year, the deduction should be allowed although the liability may have to......
October 5, 2018 Case Laws Customs

Claim of damage for loss of job and mental disturbance due to Customs Investigation Proceedings - Company secretary being CFO - Validity of statement made in......
October 5, 2018 Case Laws Customs

Extended period of limitation - Once the appellant has declared what is being imported in the invoice and the Bill of entry, they cannot be faulted for claiming a......
October 5, 2018 Case Laws Customs

Valuation of export goods - While the rejection of the transaction value under Rule 8 by the lower authority is correct, determining the value under Rule 6, ignoring......
October 5, 2018 Case Laws Customs

Detention of person under COFEPOSA Act beyond 24 hours - Illegal custody - recording of statement is voluntary or not - notice be issued to the concerned mobile......
October 5, 2018 Case Laws Service Tax

Storage and Warehousing Service - They have only leased out the tanks for a certain period of time for a consideration. This in itself will not constitute warehousing......

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

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

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

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

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