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Highlights / Annotations / Catch Notes For November of 2018

Home Highlights November November 2018 Year 2018

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Showing 151 to 200 of 613 Records

1 2 345 6 7 8........ 13

November 23, 2018 Case Laws Customs AT

Classification of High GSM Polyester and PVC Coated Roller Blinds Fabric for Customs and Tax Purposes.
November 23, 2018 Case Laws Customs AT

Self-Floating Pipes in Dredgers Reclassified; Now Considered Dredger Parts, Eligible for Notification No 21/02-Cus Benefits.
November 23, 2018 Case Laws Customs AT

Unjust Enrichment: Evaluate Refund Claims Individually, Avoid Automatic Rejection Without Proper Assessment by Revenue Authorities.
November 23, 2018 Case Laws Customs AT

Refund of Special Additional Duty on Processed Cashew Nuts Approved; Same Tariff Heading for Nuts and Kernels.
November 23, 2018 Case Laws Customs AT

Appellant Granted SAD Refund as Chartered Accountant's Certificate Confirms No Unjust Enrichment Occurred.
November 23, 2018 Case Laws Service Tax AT

Court Rules Service Tax on Coaching Course Materials Unsustainable; Demands Set Aside Per Relevant Valuation Standards.
November 23, 2018 Case Laws Service Tax AT

Service Tax Not Applicable on Electricity Charge Reimbursements in Property Rentals, No Additional 2% Levy Required.
November 23, 2018 Case Laws Service Tax AT

Reverse Charge Mechanism Not Applicable for Business Exhibition Services Conducted Entirely Abroad. No Domestic Tax Obligation.
November 23, 2018 Case Laws Income Tax HC

Court Denies Penalty Waiver for 2012-14; Section 271C Applied for TDS Failures Despite Software Update in 2011-12.
November 23, 2018 Case Laws Income Tax HC

Appellate Authorities Can Address Unclaimed Foreseeable Losses in Income Tax Matters per Case Law.
November 23, 2018 Case Laws Income Tax AT

Hiring Faculty or Consultant Doctors for Medical Conferences is an Allowable Business Expense for Training in Life-Saving Devices.
November 23, 2018 Case Laws Income Tax AT

Investing Long-Term Capital Gains in Spouse's Name Doesn't Disqualify Section 54F Tax Exemption Claim.
November 23, 2018 Case Laws Income Tax AT

No Penalty Imposed u/s 271AAA Due to Non-fulfillment of Conditions for Undisclosed Income Admission.
November 23, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Upheld for Assessee; No Concealment or Inaccuracy Found in Income Details.
November 23, 2018 Case Laws Income Tax AT

Section 11(2) Exemption: Entities with lawful public utility schemes not classified as business; Section 2(15) proviso inapplicable.
November 23, 2018 Case Laws Income Tax AT

IBM India Not Liable for TDS on Reimbursed Salaries to IBM Philippines Without Permanent Establishment in India.
November 23, 2018 Case Laws Income Tax AT

Mutual Benefit Society Transactions with Non-Member Banks Excluded from Mutuality Principles Application.
November 23, 2018 Case Laws Income Tax AT

Higher Salaries for Directors in Related Party Deals Exempt from Section 40A(2) Due to Maximum Tax Rate.
November 23, 2018 Case Laws Income Tax AT

Assessees must deduct TDS on usance interest to non-resident holding company u/s 195(1) of Income-tax Act.
November 23, 2018 Case Laws Service Tax AT

Service Tax Not Applicable: Supplying Staff for Canteen Isn't Outdoor Catering Service, Court Rules.
November 23, 2018 Case Laws Service Tax AT

No Penalty for Non-Payment of Service Tax on TDS Due to Mistaken Belief by Appellant.
November 23, 2018 Case Laws Service Tax AT

Educational Consultancy Services Not Classified as Intermediary for Tax Purposes; Impacts Tax Implications and Service Provision Location.
November 23, 2018 Case Laws Central Excise AT

Adjudicating Authority's Inadequate Investigation Leads to Inconsistent Positions in Show Cause Notice Decision Lacking Credibility.
November 22, 2018 Case Laws Income Tax HC

Revenue Authorities Cancel Charitable Trust's Registration u/s 12AA(3) Without Evidence of Misuse or Illegal Activities.
November 22, 2018 Case Laws Income Tax HC

Review of Section 11: Charitable Payment to Ohio University Accepted for Taxation in India Without Dispute.
November 22, 2018 Case Laws Income Tax AT

Investing full sale proceeds in a new home within 3 years qualifies for Section 54F deduction, no capital gain account needed.
November 22, 2018 Case Laws Income Tax AT

Assessee's Deduction u/s 10A Exempts Them from Section 115JC Provisions.
November 22, 2018 Case Laws Income Tax AT

Arm's Length Price for International Transactions Using Bright Line Test on AMP Expenses Deemed Unsustainable by Authorities.
November 22, 2018 Case Laws Income Tax AT

Section 14A Disallowance Doesn't Apply to Direct or Indirect Agricultural Expenses Under Income Tax Act.
November 22, 2018 Case Laws Income Tax AT

Section 80IB(9) Deductions: Only Direct Expenses for Specific Undertakings Count, No Adjustments for Other Undertakings Allowed.
November 22, 2018 Case Laws GST AAR

State-Owned Company in Punjab Liable for GST on Ancillary Services Under Companies Act, 2013: Transfer Fees Included.
November 22, 2018 Case Laws GST HC

Revenue Department Criticized for Insisting on Cash Payment for IGST Despite Online Payment Being Made.
November 22, 2018 Case Laws GST NAPA

Restaurant Profiteering: Failing to Pass Tax Reductions, Overcharging Customers with Extra GST Violates Legal Standards.
November 22, 2018 Case Laws Companies Law Tri

Company Transitions from Public to Private Limited Status After No Objections from ROC or Creditors.
November 22, 2018 Case Laws Service Tax AT

No Penalty for Assessee: Genuine Legal Interpretation Dispute Under Finance Act, 1994 Sections 77(2) & 78 Leads to Relief.
November 22, 2018 Case Laws Central Excise AT

Clearances to Merchant Exporters Excluded from Total for SSI Exemption in Central Excise Case.
November 22, 2018 Case Laws Central Excise AT

Allegations of Duplicate Invoices Under Central Excise Laws Unproven Due to Lack of Expert Electronic Evidence.
November 22, 2018 Case Laws Service Tax AT

Department Cannot Pursue Recovery or Deny CENVAT Credit After VCES Declaration and Acknowledgment: Avoids Double Taxation.
November 22, 2018 Case Laws Service Tax AT

Service Tax Not Applicable on Brokerage for Freight Space Transactions, Entity Not Promoting Client Services Per Assessment.
November 22, 2018 Case Laws Service Tax AT

Reimbursements for Income Tax, VAT, and TDS by Indian Navy Not Subject to Service Tax, Clarifies Court.
November 22, 2018 Case Laws Central Excise AT

Assessee Denied Area-Based Exemption for Factory in Arunachal Pradesh Due to Lack of Central Excise Registration.
November 22, 2018 Case Laws Central Excise AT

Coated Paper Varieties Classified Under Central Excise Tariff Heading 4809 for Accurate Taxation.
November 22, 2018 Case Laws Central Excise AT

Excise Duty Applies to Durable, Reusable Plastic Drums by 100% Export Oriented Unit (EOU), Court Rules.
November 21, 2018 Case Laws GST AAR

Catering Services Under B2B and B2C Models Classified Under Clause (i) of Notification No. 11/2017, As Amended.
November 21, 2018 Case Laws GST NAPA

Profiteering Allegations Dismissed: Price Reductions on 'Bathing Bar' and 'Instant Drink Powder' Exceed ITC Benefits.
November 21, 2018 Case Laws Income Tax AT

Amenity Charges Taxed as "Income from Other Sources," Not "Income from House Property," Confirms Commissioner of Income Tax (Appeals.
November 21, 2018 Case Laws Income Tax AT

Penalty u/s 271AAA Bars Additional Penalties for Same Income; AO's Action Deemed Legal Error.
November 21, 2018 Case Laws Income Tax AT

Land Sale Gains Classified as Long-Term Capital Gains, Not Business Income, After Division into Pieces.
November 21, 2018 Case Laws Income Tax AT

Income Tax Exemption Denied: Trust Not Classified as Educational u/s 2(15), Ineligible for Section 11 Benefits.
November 21, 2018 Case Laws Customs AT

Customs Officer Error in Export Duty Assessment Corrected u/s 154, Leading to Refund Approval.

1 2 345 6 7 8........ 13

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