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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 3151 to 3200 of 6237 Records

1 ....60 61 62 636465 66 67 68........ 125

October 24, 2018 Case Laws Service Tax

CENVAT Credit - input services - the transfer of a portion of the risk of the re-insurance has to be considered as having nexus with the output service, since the......
October 24, 2018 Case Laws Service Tax

Coaching services - The appellant is an Institute, which issues certificates, degree or diploma on educational qualifications recognized by law, as in force, during the.....
October 24, 2018 Case Laws Central Excise

Classification of goods - flexible plastic hollow corrugated board - The classification of the said goods under heading no.3916 of the Schedule to the Central Excise......
October 24, 2018 Case Laws GST

Classification of goods - rate of GST - EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of......
October 24, 2018 Case Laws GST

Supply or not - inter-state branch transfers - levy of GST - providing medium-sized heavy-duty cranes on rental/lease/ hire basis to its clients without transferring the....
October 24, 2018 Case Laws GST

Rejection of petitioners’ request to receive their return in FORM GST TRAN-1 which would enable them to claim input tax credit for the tax paid prior to the introduction....
October 24, 2018 Case Laws GST

Implication of GST on the contracts between petitioners and Railways entered into before 1.7.017 - Since the petitioner has not given a representation to the......
October 24, 2018 Case Laws GST

Seizure of goods u/s 129(1) - Transaction Declaration Form (T.D.F.) was not attached with the consignments - the seizure and penalty imposed upon the petitioners based......
October 24, 2018 Case Laws GST

Validity of Seizure Order u/s 129 (1) - goods not accompanied with E-way bill - Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from......
October 24, 2018 Case Laws GST

Detention of goods with vehicle - production of e-way bill - while passing the impugned order dated 27.03.2018 no time has been mentioned by the respondent no. 2 whereas....
October 24, 2018 Case Laws Income Tax

The interest income from FDRs and NSCs of the petitioner has to be treated as income from business and not income from other sources as the income is part of the total......
October 24, 2018 Case Laws Income Tax

TDS u/s 194A - payment of interest to NBFC - addition u/s 40(a)(ia) - IT is claimed that NBFC has included interest into its income - admission of additional evidence -.....
October 24, 2018 Case Laws Income Tax

Penalty levied u/s 272A(2)(k) r.w.s. 200(3) - late filing of TDS Returns - the word used in section is ‘shall’ and not ‘may’ - But, penalty can be deleted in case the......
October 24, 2018 Case Laws Income Tax

Exemption u/s 11 - Charitable activity - exemption cannot be denied merely on the ground that, earlier the approval u/s 10(23C)(vi) was rejected.
October 24, 2018 Case Laws Income Tax

Addition u/s 68 - AO cannot determine how the cash should be utilized in the business. Ld. CIT(A) has already verified the method of accounting and he has satisfied with....
October 24, 2018 Case Laws Customs

SEZ unit - mis-declaration of description and value of imported goods - The Commissioner of Customs, Noida did not have jurisdiction to adjudicate matter related to......
October 24, 2018 Case Laws Indian Laws

Dishonor of Cheque - I am saddened to note that even the Additional Session Judge, while dealing with the Criminal Appeal, did not notice the error committed by the......
October 24, 2018 Case Laws Service Tax

The Commissioner (Appeals) has only given general principles for granting the refund without adverting to the facts of the present case - Commissioner (Appeals) directed....
October 24, 2018 Case Laws Service Tax

The absence of adjudicating authorities below qua the ST-3 Returns as provided by the appellant alongwith aforesaid reply and completely ignoring the same while solely......
October 24, 2018 Case Laws Service Tax

Valuation of taxable services - inclusion of amount of concession in the name of scholarship given by the appellant to its various students in assessable value - not......
October 24, 2018 Case Laws Central Excise

SEZ Unit - refund claim - The appellant was awarded the status of SEZ w.e.f. 16 November, 2010 whereas appellant is claiming benefit of the said notification for the......
October 24, 2018 Case Laws Central Excise

Rebate Claim - on the same date there were two notifications one of which prescribed nil rate of duty and the other prescribed 4% duty - The appellant can opt for a......
October 24, 2018 Case Laws Central Excise

Clandestine removal - Since ignorance of law can never be an excuse, the non-registration and non-discharge of the excise liability on the part of the appellant cannot......
October 24, 2018 Case Laws Central Excise

Validity of SCN - amendment made in SCN by way of corrigendum - the Show Cause Notice is not sustainable for invoking the extended period of limitation, only for the......
October 24, 2018 Case Laws Wealth-tax

Treatment to the Royal Buggy as ‘work of art’ and exempted u/s 5(i)(xii) of the Wealth Tax Act, 1957 - ITAT committed an error for applying an old Judgement which was......
October 23, 2018 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Liquidation Process) (Second Amendment) Regulations, 2018
October 23, 2018 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Mechanism for Issuing Regulations) Regulations, 2018
October 23, 2018 Notifications GST

Govt. Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.
October 23, 2018 Case Laws GST

Detention of vehicle with goods - e-way bill had expired - After generating that bill, it had the goods loaded into a transport vehicle. But it could not transport them.....
October 23, 2018 Case Laws GST

Invocation of Bank guarantee by respondents before prosecuting the appeal by petitioner - petitioner's case is that if the respondents invoke the bank guarantee, the......
October 23, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued - Furnishing of the return is a sine qua non for issuance of notice under Section 143(2) of.....
October 23, 2018 Case Laws Income Tax

Reopening of assessment u/s 148 - Appointment of special auditor - the reasons which have been assigned for reopening the assessment, are based on factual aspects which.....
October 23, 2018 Case Laws Income Tax

Nature and genuineness of purchase - AO directged to estimate 30% profit on alleged bogus purchase of capital goods and the balance amount shall be treated as purchase......
October 23, 2018 Case Laws Income Tax

TPA - receivables forming a part of international transaction - TPO is not justified in concluding that the figure of receivables beyond 180 days constitutes an......
October 23, 2018 Case Laws Income Tax

Redemption of units of mutual funds - capital gain or business income - the intention for purchase of mutual funds was only for the purpose of investment and held for......
October 23, 2018 Case Laws Income Tax

The presumption of Ld. CIT(A), that the assessee did not wish to pursue the appeal, stands demolished and the impugned order of Ld. CIT(A) based on this presumption has.....
October 23, 2018 Case Laws Income Tax

Exemption u/s 11 - instead of rejection of Registration granted u/s 12A/12AA, AO has to examine whether the assessee is carrying on its activities in accordance with the....
October 23, 2018 Case Laws Income Tax

TDS liability - It cannot be a reason for non-deduction of tax at source that recipient of the income have onward distributed the work to the sub contractors and......
October 23, 2018 Case Laws Income Tax

Deemed dividend - the sale consideration received on transfer of rights in the property and, thus, it is not in the nature of advance or deposits, which could be held as....
October 23, 2018 Case Laws Income Tax

Denial of deduction u/s 44A - denial of exemption u/s 11 - mutual association - AO erred in invoking proviso to Sec. 2(15) to treat the activities of the assessee as......
October 23, 2018 Case Laws Income Tax

TDS u/s 195 - expenses incurred for the purpose of business of the PE - no TDS has been deducted on the salary paid to the employees - India Mauritius DTAA - all the......
October 23, 2018 Case Laws Income Tax

TDS u/s 194H - non-deduction of TDS - sale promotion expenses - a trip to Thailand offered to one person on achieving sale of 75 boxes or 2700 pieces - it is not a......
October 23, 2018 Case Laws Income Tax

Levy of penalty u/s.271AAB - filing of return declaring undisclosed income - Specified date is the due date for furnishing returned income u/s.139(1). Assessee had filed....
October 23, 2018 Case Laws Income Tax

Disallowing expenditure on account of contribution to cricket academy by holding it as capital expenditure - nature of expenditure - it is clear that the terms of......
October 23, 2018 Case Laws Customs

Smuggling - Gold - if a person in possession of the stolen gold is able to establish that it had come into India after a proper declaration and compliance of the Act, no....
October 23, 2018 Case Laws Customs

Import of Ethylene Di-chloride (EDC) - Restricted item or not - The mere prescription of a proforma for issuance of an import permit by the RC under the Insecticides Act....
October 23, 2018 Case Laws Customs

Demand of pre-deposit - other parties got stay on similar issue - Only Indus faced the problem of precondition. Equity may demand that Indus may have its case......
October 23, 2018 Case Laws Customs

Valuation of imported goods - enhancement of value based on NIDB data - LME prices are, at best only indicative and are not final and conclusive, to enable relying upon.....
October 23, 2018 Case Laws Central Excise

CENVAT Credit - by-product/waste - bagasse & press-mud arising out of manufacture - irrespective of the amendment, there arises no liability upon the appellant to pay......
October 23, 2018 Case Laws VAT and Sales Tax

Central Sale or not - production of Form-C - merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of......

1 ....60 61 62 636465 66 67 68........ 125

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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 ...

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

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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.

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