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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 3601 to 3650 of 6237 Records

1 ....69 70 71 727374 75 76 77........ 125

October 3, 2018 Case Laws Customs

Extended period of limitation - Since all the goods have been procured by obtaining necessary permission from STPI as well as Customs authorities and the Customs was......
October 3, 2018 Case Laws Service Tax

Levy of Service Tax - payment of royalty towards use of mineral resources - This petitioner appears to be a chance taking petitioner. In advance it is avoiding the......
October 3, 2018 Case Laws Service Tax

Commercial Training or Coaching Centre - Liability of Service tax on degree of B.Arch. - case of Revenue is that the degree of B.Arch. is not recognized/approved by......
October 3, 2018 Case Laws Service Tax

Classification of services - Photography services or not? - Though the appellant was having a photography studio but such activity is of merely collecting and getting......
October 3, 2018 Case Laws Service Tax

Supply of Taxable Goods Services to SEZ - It is quite evident that these services have been wholly consumed for authorized operations by the SEZ Unit/ Developer. -......
October 3, 2018 Case Laws Service Tax

Online Information and Data Retrieval services - Levy of Service Tax - transaction of assignment of the receivables by the respondents to the assignee - cannot be taxed as OIDR service.
October 3, 2018 Case Laws Central Excise

CENVAT credit - fake invoices - two different handwriting are visible in those two bills and it appears that labour charges have been purposefully inserted in the bills.....
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....
October 31, 2017 Case Laws Indian Laws

Determination of compensation u/s 163-A and 166 of the Motor Vehicles Act, 1988 - claim in the case of death - liability of insurance company - a person who is......
October 31, 2017 Case Laws Income Tax

Monetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit - CBDT has no power of issue any instruction with retrospective effect - SC
October 31, 2017 Case Laws Income Tax

Reopening of assessment - A.O. cannot take a different view as it would amount to a change in opinion which is not permitted in law even after 1.4.1989 - HC
October 31, 2017 Case Laws Income Tax

Disallowance of commission paid to Managing Director and Working Director - it cannot be doubted that the payment of dividend was made in the guise of commission to the directors.
October 31, 2017 Case Laws Income Tax

Disallowance of increase in salary of directors - AO was not convinced that the increase in turnover is only because of efforts of the Director - Revenue authorities in.....
October 31, 2017 Case Laws Income Tax

Provision towards recovery of cost of repairs - the word ‘provision’ is a misnomer as, in reality, it is not a provision but write off of actual repair expenses (net of.....
October 31, 2017 Case Laws Service Tax

Import of services - collection charges of the Indian bankers who in turn send the same to the appellant for collection to the foreign bankers - Foreign bank has not......
October 31, 2017 Case Laws Service Tax

Export of services - The performance of such service in India, would not make them received/consumed in India, if beneficiary user/recipient of said service provided in.....
October 30, 2017 Case Laws Income Tax

Levy of interest u/s 201(1A) - non-deduction of tax at source and non-remittance to Government of India account - the interest is chargeable from the date of such tax is....
October 30, 2017 Case Laws Income Tax

Disallowance of amortization of premium on leasehold land - Looking to the nature of the advantage which the assessee obtained in a commercial sense, the expenditure......
October 30, 2017 Case Laws Companies Law

Removal of an auditor prior to expiry of his term - The company may thereafter hold a General Body meeting for removal of petitioner, if the permission to do so is......
October 30, 2017 Case Laws VAT and Sales Tax

Works contract - in a dyeing works contract, the goods to be incorporated may either be as goods or in some other form similar to the accretion or occasions due to the......
October 29, 2017 Act Rules Income Tax

Entitlement of members and Chairman of the National Committee - Rule 11N of the Income Tax Rules, 1962 as amended.
October 28, 2017 Case Laws Income Tax

Section 35DDA of the Act did not preclude the assessing authority to consider the VRS payment as revenue expenditure. - HC
October 28, 2017 Case Laws Income Tax

Allowance of loss incurred on account of theft of jewellery - Merely because the insurance company has not compensated the assessee and did not accept the claim of the......
October 28, 2017 Case Laws Income Tax

LTCG - exemption u/s 54B - scope of amendment - making HUF eligible for claiming exemption u/s. 54B - assessee being HUF is not eligible for claiming exemption u/s. 54B.....
October 28, 2017 Notifications GST

Full Exemption allowed in respect of IGST on supply of services to Nepal and Bhutan against payment in INR (Indian Rupees)
October 28, 2017 Circulars GST

GST on Unstitched Salwar Suits - Mere cutting and packing of fabrics into pieces of different lengths from bundles or thans - would continue to be classifiable under the....

1 ....69 70 71 727374 75 76 77........ 125

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