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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 HC

DGFT Oversteps Jurisdiction: Court Quashes Non-Clarificatory Notification Amending Export and Import Policy.
October 8, 2018 Case Laws Customs AT

Customs Dispute Over Cooling Pad Valuation: Price Should Be Rs. 180/kg, Not Rs. 220/kg, Reflecting Market Rates.
October 8, 2018 Case Laws Service Tax HC

VCES Declaration Rejected Due to Pending Litigation; Sections 73 and 73A Must Be Considered Together for VCES Process.
October 8, 2018 Case Laws Service Tax HC

Court Grants Interim Stay on Sub-Rule (2) of Rule 5A, Service Tax Rules 1994, Pending Further Review.
October 8, 2018 Case Laws Service Tax AT

Service Providers Could Use CENVAT Credit for Service Tax Payments Before 20/06/2012 Under Reverse Charge.
October 8, 2018 Case Laws Service Tax AT

Show Cause Notice Issued Without Legal Authority; Department Overstepped Bounds u/s 76, Order May Be Set Aside.
October 8, 2018 Case Laws Service Tax HC

Debate on Output Services Payments: Are They Service Tax? Impact on CENVAT Credit Reversal Analyzed.
October 6, 2018 Circulars DGFT

Educational services to NRI students qualify for SEIS benefits, but not for Indian students sponsored by NRIs.
October 6, 2018 Case Laws GST AAR

Refined Bleached Deodorized Palm Stearin Classified Under Chapter Heading 1511, Tariff Item 1511 90 30 in Tariff Schedules.
October 6, 2018 Case Laws GST AAR

Uttar Pradesh Development Authorities Subject to GST; Not Exempt Under New Law Per Urban Planning Act, 1973.
October 6, 2018 Case Laws GST AAR

Reversal of credit required for exempt by-products: Mahua De-oiled Cake and De-oiled Rice Bran used in animal feed.
October 6, 2018 Case Laws GST AAR

Canned Pineapple Slices in Sugar Syrup Classified Under Tariff Item 2008, Subject to 12% GST.
October 6, 2018 Case Laws GST AAR

Explosives in Blasting: Composite Supply of Goods & Services under CGST & GGST Acts, as per Sections 2(30) & 8(a).
October 6, 2018 Case Laws GST AAR

Training in Advanced Math Using Music and Visuals Not Exempt from GST as Recreational Activity.
October 6, 2018 Case Laws GST AAR

Goods Classification Exemption: 'Slate for Teacher' and 'Slate for Student' qualify for GST exemption due to specific design use.
October 6, 2018 Case Laws Income Tax HC

Penalty Imposed u/s 271G Deemed Invalid as Default Occurred Before October 2014 Amendment Took Effect.
October 6, 2018 Case Laws Income Tax HC

Higher Depreciation Approved for Dumpers and Volvos Used for Hire, Generating Rental Income.
October 6, 2018 Case Laws Income Tax AT

TDS Section 194A: No Disallowance u/s 40(a)(ia) if Interest on Unsecured Loans Reported as Income by Payee.
October 6, 2018 Case Laws Income Tax AT

Director Admits to Excess Stock; Water Content in Cotton Bales Not a Valid Defense for Discrepancy.
October 6, 2018 Case Laws Income Tax AT

No TDS Deduction Needed for Lottery Commission Payments to Sub-Agents, No Disallowance u/s 40(a)(ia.
October 6, 2018 Case Laws Income Tax AT

Section 200A did not allow TDS return adjustments for Section 234E fees until changes by the Finance Act, 2015.
October 6, 2018 Case Laws Income Tax AT

Interest on Late VAT and TDS Payments is Compensatory, Not Penal; CIT(A) Correctly Removes Disallowance of Interest Expenditure.
October 6, 2018 Case Laws Income Tax AT

Court Upholds Assessee's Valuation Method for Defective, Repairable, and Demo Stock at Net Realizable Value.
October 6, 2018 Case Laws Income Tax AT

Penalty Imposed u/s 271(1)(c) for Undervaluing Stock; No Deliberate Intent Found in Taxpayer's Reporting.
October 6, 2018 Case Laws Income Tax AT

Net Consideration for LTCG Exemption: Section 54F Clarifies Stamp Duty Valuation Not Actual Consideration Received.
October 6, 2018 Case Laws Income Tax AT

Assessee Denied Deduction for Commercial Rights u/ss 35DD and 32 Due to Lack of Consideration and Depreciation Schedule.
October 6, 2018 Case Laws Customs AT

EPCG Scheme Dispute: Department's Duty Demand Challenged Over Time-Barred Limitation and Interpretation of Notification No. 97/2004-Cus.
October 6, 2018 Case Laws Customs AT

Lowest Value of Similar Goods Required for Import Valuation; Rejection Deemed Improper Due to Lack of Evidence.
October 6, 2018 Case Laws Service Tax HC

CENVAT Credit Approved for Insurance Services as Statutory Requirement, Not Personal Use by Employees.
October 6, 2018 Case Laws Service Tax AT

Appellants' Claim of Financial Hardship Rejected; Service Tax Misappropriation Leads to Penalties and Extended Limitation Period.
October 6, 2018 Case Laws Central Excise HC

Assessee's Failure to File Returns and Maintain Records Justifies Denial of CENVAT Credit; Extended Limitation Period Applied.
October 6, 2018 Case Laws Central Excise AT

Valuation of Job-Work Goods: Are They "Said Goods" u/r 10A(ii) for Central Excise Tax Obligations?
October 6, 2018 Case Laws Central Excise AT

Court Rules Demand Beyond Normal Limitation Period Time-Barred Due to Bona Fide Belief in Goods Valuation.
October 5, 2018 Case Laws GST HC

Rule 117(1) Challenge Dismissed: Time Limit on Duty and Credit Claims to Stay Under CGST and GGST Rules.
October 5, 2018 Case Laws GST AAR

AMC Contract Classified as Composite Supply: Service is Principal, Goods Incidental to Maintenance Contract.
October 5, 2018 Case Laws GST HC

Court Orders Immediate Release of Business Premises Sealed u/s 67 of the CGST Act, 2017.
October 5, 2018 Case Laws Income Tax HC

Court Confirms ITAT Decision on Proportional Division of Deemed Dividends u/s 2(22)(e) of Income Tax Act.
October 5, 2018 Case Laws Income Tax HC

Section 264 of Income Tax Act: No Further Appeals; Seek Relief Under Article 226 in High Court.
October 5, 2018 Case Laws Income Tax HC

Penalty Imposed for False Depreciation Claim as Lease Transaction Not Bona Fide, Confirmed by Three Authorities u/s 271(1)(c.
October 5, 2018 Case Laws Income Tax HC

Loan Between Subsidiaries u/s 2(22)(e) Not Deemed Dividend Due to Lack of Shareholder Status.
October 5, 2018 Case Laws Income Tax AT

Taxpayer Denied Interest for Payment/Refund Month; Assessing Officer to Correct as per Rule 119A.
October 5, 2018 Case Laws Income Tax AT

Assessing Officer Cannot Deem Short-Term Capital Loss Non-Genuine Based on Irrelevant Reasons in Assessment Order.
October 5, 2018 Case Laws Income Tax AT

Losses from slow moving stocks valid despite some parties not appearing before Assessing Officer; no grounds for suspicion.
October 5, 2018 Case Laws Income Tax AT

Machinery not actively used still qualifies for business purposes, allowing depreciation claims under tax rules.
October 5, 2018 Case Laws Income Tax AT

Businesses Can Deduct Warranty Provisions When Liability Arises, Even If Settled Later.
October 5, 2018 Case Laws Customs HC

CFO's Damage Claim for Job Loss Dismissed; Statements in Customs Proceedings Not Defamatory, Libelous, or Slanderous.
October 5, 2018 Case Laws Customs AT

Extended Limitation Period Inapplicable: Accurate Declaration of Goods Prevents Penalty for Classification Belief.
October 5, 2018 Case Laws Customs AT

Transaction Value Rejection u/r 8 Valid; Incorrect Value Determination u/r 6 Ignoring Rule 4's Broader Scope.
October 5, 2018 Case Laws Customs DSC

Detention over 24 hours under COFEPOSA Act deemed illegal; mobile operators told to preserve call records and locations.
October 5, 2018 Case Laws Service Tax AT

Leasing Tanks Not Considered Warehousing; Service Tax Demands Against Appellants Unjustified.

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