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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 551 to 600 of 625 Records

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October 5, 2018 Case Laws Service Tax AT

Appellant Granted Excise Duty Refund After CENVAT Credit Adjustment u/r 11(3) of CENVAT Credit Rules, 2004.
October 5, 2018 Case Laws Service Tax AT

VCES Application Denied: Failure to Deposit 50% of Declared Service Tax by Due Date Despite Acknowledged Filing Error.
October 5, 2018 Case Laws VAT and Sales Tax HC

Purchaser Not Liable for Penalties Due to Seller's Registration Cancellation; No Guilt in ITC Claim.
October 4, 2018 Notifications Income Tax

Equity Share Transactions Now Qualify for Special Income Tax Rate u/s 112A; Streamlined Tax Benefits Announced.
October 4, 2018 Notifications Companies Law

NFRA Established to Enhance Financial Reporting Quality and Enforce Auditing Standards Under Companies Law Effective October 2018.
October 4, 2018 Case Laws GST SC

Clean Energy Cess and States Compensation Cess serve different purposes; legislative policy determines any credit or set-off.
October 4, 2018 Case Laws GST SC

Supreme Court Upholds Validity of State Compensation Cess Under GST Act, 2017; Not Colorable Legislation.
October 4, 2018 Case Laws GST AAR

Printing Question Papers Classified as Service Supply Under Heading 9989 in GST Service Classification Scheme.
October 4, 2018 Case Laws Income Tax HC

Court Rules Transfer Pricing Comparables Issues Often Lack Substantial Legal Questions in Arm's Length Price Cases.
October 4, 2018 Case Laws Income Tax HC

TDS Deduction Failure u/s 194J Leads to Wrong Addition; No Expenditure Claimed, Section 40(a)(ia) Not Applicable.
October 4, 2018 Case Laws Income Tax AT

Section 12AA Registration Denied: Lack of Charitable Activity Proof; Trustee Changes Irrelevant for Section 11 Evaluation.
October 4, 2018 Case Laws Income Tax AT

Court Adjusts Profit Rate to 0.5% in Undisclosed Bank Transaction Dispute After AO's 3% Estimate Rejected.
October 4, 2018 Case Laws Income Tax AT

Director's Salary Disallowed: No Tax Evasion; Reasonable Remuneration Needs No Central Govt Approval for Unlisted Loss-Making Firms.
October 4, 2018 Case Laws Income Tax AT

Assessment Orders Invalid: Chennai Tax Officials Lacked Jurisdiction, Kolkata Authority Failed to Issue Required Notices u/s 143(2.
October 4, 2018 Case Laws Income Tax AT

Penalty for Non-Compliance with Consolidated Notice Under Income Tax Act Section 271(1)(b) Needs Specificity for Justification.
October 4, 2018 Case Laws Income Tax AT

Assessing Officer Can Maintain Unabated Assessment u/s 153A Without New Incriminating Evidence Found in Search.
October 4, 2018 Case Laws Income Tax AT

Interest u/s 201(1A) of Income Tax Act not a business expense; not compensatory payment.
October 4, 2018 Case Laws Income Tax AT

Asset Holding Period Determines Capital Gain Type: Focus on Practical Holding, Not Legal Ownership Date for Tax Purposes.
October 4, 2018 Case Laws Income Tax AT

Inconsistent AO Statements Challenge Validity of Section 148 Notice for Assessment Reopening, Citing Improper Consideration.
October 4, 2018 Case Laws Customs HC

DFIA Scheme: Transferable DFIA Means No Need to Prove Imported Goods Use in Exports.
October 4, 2018 Case Laws VAT and Sales Tax AAR

Leasing Hoardings Deemed Sale Under VAT: Charges Received Constitute Sale Price, Taxable as Per Laws.
October 4, 2018 Case Laws Service Tax AT

SEZ Unit's Refund Delay Condoned After Review; Adjudicating Authority Grants Eligible Refund Claim.
October 4, 2018 Case Laws Service Tax AT

Appellant Accused of Fraud for Wrongfully Claiming CENVAT Credit on Trading Activities' Input Services.
October 4, 2018 Case Laws Service Tax AT

Mumbai Court Rules Security Services Exempt from Service Tax Due to Sovereign Function Status.
October 4, 2018 Case Laws Service Tax AT

Manpower Agency's Service Tax Demand Overturned Due to Limitation Period; 41% Levy Deposited with GMSB.
October 4, 2018 Case Laws Central Excise AT

Packaging Manufacturers Granted Central Excise Exemption; No Grounds to Differentiate Between Printed Cartons and Catch Covers.
October 4, 2018 Case Laws VAT and Sales Tax HC

Court Criticizes Authority's Mishandling of Reassessment Order; Deputy Commissioner Ordered to Pay Rs. 50,000 Cost.
October 4, 2018 Case Laws VAT and Sales Tax HC

Goods Classification Must Align with Legislative Purpose: Consider Geography, Objects, or Occupations for Effective Categorization.
October 3, 2018 News Indian Laws

Online System Simplifies LLP Incorporation, Boosts Ease of Doing Business by Reducing Bureaucratic Hurdles and Expediting Processes.
October 3, 2018 News GST

GST Overhaul: Streamlined Processes and Compliance Updates Aim to Boost Economy and Simplify Tax Structure Nationwide.
October 3, 2018 Case Laws GST AAR

Factory Construction for Indian Railways Subsidiary Classified as Works Contract; 9% GST Rate Applies.
October 3, 2018 Case Laws Income Tax HC

False Statements in Accounts: Accused Must Disprove Presumed Guilty Mind u/ss 276(C) & 277.
October 3, 2018 Case Laws Income Tax HC

Taxpayer Faces Prosecution for Late Filing u/s 276CC Despite Later Submission for 2003-04 Assessment Year.
October 3, 2018 Case Laws Income Tax AT

Toll Road Development Rights Classified as Intangible Asset u/s 32(1)(ii) for Depreciation Claims.
October 3, 2018 Case Laws Income Tax AT

Reducing brought forward losses from net profit u/s 115JB is disallowed without unabsorbed depreciation for the assessment year.
October 3, 2018 Case Laws Companies Law HC

State Retains Rights Over Leased Property When Company's Liquidation Frustrates Lease Purpose, Causing Automatic Reversion.
October 3, 2018 Case Laws Indian Laws HC

Cheque Dishonor Offense u/s 138 N.I. Act Enforceable Despite Liquidator Appointment or MD's Death.
October 3, 2018 Case Laws Customs HC

Second Extension for Duty Free Import Rejected Due to Lack of Genuine Hardship; Petition Dismissed.
October 3, 2018 Case Laws Customs AT

Importer Penalized for Under-Invoicing Viscose Filament Yarn; Declared Value Rejected, Demand Confirmed, Penalty and Fine Reduced.
October 3, 2018 Case Laws Customs AT

Customs Valuation Rules Confirm Related Party Relationship Didn't Affect Transaction Value; NIDB Data Insufficient to Reject Value.
October 3, 2018 Case Laws Customs AT

Assessing Officers Must Justify Alternative Import Classifications, Ensuring Transparency and Accountability, Even With Waiver of Notice by Consent.
October 3, 2018 Case Laws Customs AT

Appellant's prohibited goods confiscated for lacking BIS certification; redemption fine unsustainable but penalty upheld.
October 3, 2018 Case Laws Customs AT

Customs Overreach: Revenue's Value Enhancement of Goods Unjustified Without Expert Opinion, No Grounds for Penalties or Confiscation.
October 3, 2018 Case Laws Customs AT

Customs Department Can't Extend Limitation Period; Goods Imported with Full Authorization and Transparency.
October 3, 2018 Case Laws Service Tax HC

Court Rules Against Preemptive Tax Avoidance on Royalty Payments for Mineral Resources Use; Upholds Service Tax Levy.
October 3, 2018 Case Laws Service Tax AT

Court Rules No Service Tax on B.Arch. Degree from Non-AICTE Approved Coaching Centers.
October 3, 2018 Case Laws Service Tax AT

Service Tax Demand on Photography Studio Dismissed Beyond Normal Limitation Period for Processing and Delivery Services.
October 3, 2018 Case Laws Service Tax AT

SEZ Services Fully Used for Authorized Operations, Entitled to Service Tax Exemption.
October 3, 2018 Case Laws Service Tax AT

Receivables Assignment Not Subject to Service Tax Under OIDR Services, Court Rules in Favor of Respondents.
October 3, 2018 Case Laws Central Excise AT

Fraudulent CENVAT Credit Claims Exposed: Fake Invoices with Altered Labor Charges Violate Cenvat Credit Rules and IPC.

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