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Highlights / Annotations / Catch Notes For October of 2018

Home Highlights October October 2018 Year 2018

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Showing 601 to 625 of 625 Records

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October 3, 2018 Case Laws Central Excise

Classification of goods - in the absence of test reports or expert’s opinion, the Revenue’s endeavour to hold that the goods being manufactured by the appellant are not.....
October 3, 2018 Case Laws Central Excise

Refund claim - demand recovered during investigation towards reversal of cenvat credit was higher - confirmed demand was much lower than paid on the ground of period of.....
October 1, 2018 Circulars GST

Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 - reg
October 1, 2018 Case Laws Income Tax

Recovery of dues - attachment of property - Period of limitation - The incompetent authority, therefore, cannot prejudice legal rights of petitioner flowing from......
October 1, 2018 Case Laws Income Tax

TDS u/s 194H - credit card commission expenses - payments to banks on account of utilization of credit card facilities would be in the nature of bank charge and not in......
October 1, 2018 Case Laws Income Tax

Diversion of income by overriding title at source - This is where we feel the tax avoidance effort has been made by the parties and we cannot uphold the same in the......
October 1, 2018 Case Laws Income Tax

Rejection of books of accounts - GP estimation - Fall in gross profit ratio could be due to various reasons, and cannot be the sole and only ground to reject the book......
October 1, 2018 Case Laws Income Tax

A land premium is nothing but a revenue receipt in the form of advance rent which has loosely been named as land premium. Since the assessee is showing annual rent on......
October 1, 2018 Case Laws Income Tax

Addition u/s 68 - undisclosed cash credit - accommodation entries - The surrounding circumstances and test of Human probabilities also shows that there is no reason to......
October 1, 2018 Case Laws Income Tax

Rejection of claim of set off of loss incurred by the appellant in 100% Export Oriented Unit as eligible for exemption u/s 10B - alleged loss was claimed as set off......
October 1, 2018 Case Laws Income Tax

Denial of registration u/s 12AA - proof of charitable objects of society - imparting of education - genuine trust - while granting registration u/s 12A only genuineness.....
October 1, 2018 Case Laws Income Tax

Depreciation on the alleged life saving equipments - @40% OR 15% - The machinery on which depreciation has been claimed by the assessee at 40% is not being provided in......
October 1, 2018 Case Laws Income Tax

Levy of penalty u/s 271E r.w.s. 269T - reasonable cause - the assessee’s decision in favour of squiring up of the loans account through passing of journal entries, shall....
October 1, 2018 Case Laws Income Tax

The companies eligible for claiming deduction u/s 10A are continued to remain liable to Minimum Alternate Tax (MAT) made u/s 115JB of the Act. - assessee company is liable to pay MAT.
October 1, 2018 Case Laws Customs

Prosecution proceedings against the customs officers - protection u/s 155 of the customs act - Jurisdiction of CBI to prosecute the petitioners based on the inference......
October 1, 2018 Case Laws Customs

Violation of import conditions - Import against ‘advance authorization’ as per the export promotion scheme - even if utilised by a job-worker for conversion, transfer of....
October 1, 2018 Case Laws Customs

Penalty u/s subsections (a) and (b) of Section 112 of Customs Act, 1962 - It was incumbent on the part of the adjudicating authority to clearly satisfy the offence of......
October 1, 2018 Case Laws Service Tax

Courier agency - they were collecting certain charges as ‘crossing over charges’, raised on their sub-franchisee agencies - the impugned services within the TPC network.....
October 1, 2018 Case Laws Service Tax

Classification of services - Club/Association Service or not - interest on instalments is only a financial arrangement for the deferred payment which is only to set-off.....
October 1, 2018 Case Laws Service Tax

GTA Services - the words “in relation to transport of export goods” cover even bringing the empty containers to the factory for the purpose of stuffing the export goods.
October 1, 2018 Case Laws Service Tax

Reversal of CENVAT Credit - providing services at concessional rate of service tax / abatement - the appellant has not taken any CENVAT credit on inputs and capital......
October 1, 2018 Case Laws Central Excise

The present case is a glaring example of such misuse of power by the authorities below. The impugned order therefore deserves to be set aside by imposing exemplary......
October 1, 2018 Case Laws Central Excise

Extended period of limitation - SSI Exemption - The burden is on the assessee to establish that the goods manufactured by them will come within the ambit of the......
October 1, 2018 Case Laws Central Excise

When the departments relied upon document on the basis of which demand is raised, without such documents made available to the assessee, no proceeding can be concluded.
October 1, 2018 Case Laws Central Excise

Calculation of value addition norms - Area based exemption - entire excise duty is required to be deducted which does not appear to have been done by the assessee at the....

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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