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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

Classification - polyester roller blinds fabric - PVC coated roller fabric - the GSM of the product is high and such types of fabrics found used as roller blend fabrics.....
November 23, 2018 Case Laws Customs

Classification - one unit of cutter suction dredger with suction/discharge pipe - the question of classifying these self-floating pipes under Chapter No 4009 4200 would.....
November 23, 2018 Case Laws Customs

Refund - The concept of unjust enrichment has a serious impact and has to be weighed carefully by the revenue and it cannot be an automatic choice for the revenue to......
November 23, 2018 Case Laws Customs

Refund of SAD - cashew nut imported was subjected to processing and value addition which amounted to manufacture and the product had undergone change as to its identity.....
November 23, 2018 Case Laws Customs

Refund of SAD - Unjust enrichment - In the Chartered Accountant’s Certificate produced by the Appellant it has been clearly stated that the amount claimed as refund has.....
November 23, 2018 Case Laws Service Tax

Valuation - commercial coaching and coaching institutes - the demands made on value of course material cannot sustain and will require to be set aside.
November 23, 2018 Case Laws Service Tax

Levy of service tax - reimbursement of electricity charges at 2% extra - renting of immovable property service - Not chargeable to service tax.
November 23, 2018 Case Laws Service Tax

Business Exhibition Service - place of provision/ supply of services - the exhibition was conducted abroad - When service is fully provided outside, there is no......
November 23, 2018 Case Laws Income Tax

Waiver of penalty u/s 234B - Penalty u/s 271C - failure to deduct tds - The software was updated in the subsequent year with the result tax at source on interest income.....
November 23, 2018 Case Laws Income Tax

Allowability of foreseeable loss - Appellate Authorities have power to consider the claim even though not made in the return.
November 23, 2018 Case Laws Income Tax

Allowable busniss expenses - expenditure incurred towards appointment of faculty doctor or assessee’s consultant doctor in a medical conference, out of conference......
November 23, 2018 Case Laws Income Tax

Exemption U/s.54F - LTCG - the investment by the assessee of the capital gains in purchase or construction of a residential house in the name of his wife will not......
November 23, 2018 Case Laws Income Tax

The penalty u/s 271AAA could be levied in specified previous year in respect of the undisclosed income unless admitted in a statement u/s 132(4) and specified the manner....
November 23, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - AO has levied penalty u/s 271(1)(c) only invoking the Explanation 5A below section 271(1)(c) and not held the assessee liable for concealment of.....
November 23, 2018 Case Laws Income Tax

Exemption u/s 11(2) - pursing these valid objects of general public utility through lawful statutory schemes cannot be considered as business activity, and, as a......
November 23, 2018 Case Laws Income Tax

TDS liability on Reimbursement of Salary paid to the seconded employees - reimbursement made by IBM India to IBM oversees entities - Since IBM Philippines did not have......
November 23, 2018 Case Laws Income Tax

Mutual benefit society - the transactions with the bank who is not even a member of the society cannot be considered as a transaction for which principles of mutuality will apply.
November 23, 2018 Case Laws Income Tax

Disallowance made u/s 40A(2)(a) - higher salary paid to Directors - Related party transactions - the concerned directors are assessed to tax at the maximum rate of 30% -....
November 23, 2018 Case Laws Income Tax

TDS u/s 195 - usance interest on delayed payment to its holding company - The assessees being responsible for paying to the non-residents usance interest which was......
November 23, 2018 Case Laws Service Tax

Demand of Service Tax - Outdoor Catering Services - By merely supplying the necessary staff for running a canteen, it may not be stated that the respondent had rendered.....
November 23, 2018 Case Laws Service Tax

Penalty - non-payment of Service tax on TDS amount deducted - case of appellant is that they had mistakenly believed that since the amount was already deposited with the....
November 23, 2018 Case Laws Service Tax

Place of provision of services - Classification of services - educational consultancy services for prospective students who aspire to study abroad and assist them in the....
November 23, 2018 Case Laws Central Excise

Clandestine removal - proper investigations not carried out - The adjudicating authority has blown hot and cold on the various issues raised in the Show Cause Notice.......
November 22, 2018 Case Laws Income Tax

Cancellation of registration of assessee charitable trust u/s 12AA(3) - No evidence for misuse of such foreign contribution/donation is brought on record by the Revenue.....
November 22, 2018 Case Laws Income Tax

Charitable activities - exemption u/s 11 - the fact of the actual payment made to the Ohio University in the very next year and that too offered for taxation in India......
November 22, 2018 Case Laws Income Tax

If the assessee invests the entire consideration in construction of the residential house within three years from the date of transfer he cannot be denied deduction u/s.....
November 22, 2018 Case Laws Income Tax

The deduction has been claimed by the assessee under section 10A and not under the sections specified above for computing adjusted total income, thus, the provisions of.....
November 22, 2018 Case Laws Income Tax

TPA - computation of ALP of the international transactions by applying BLT - ALP of an international transaction involving AMP expenses, the adjustment made by the......
November 22, 2018 Case Laws Income Tax

Disallowance made u/s 14A - there is no need to take into account any direct or indirect expenses of the agriculture division and apply the provisions of section 14A of the Act thereon.
November 22, 2018 Case Laws Income Tax

Computation of deduction u/s 80IB(9) - there is no scope to adjust expenses relating to other “undertakings” while computing deduction u/s 80IB(9) of the Act.
November 22, 2018 Case Laws GST

Levy of GST - ancillary service provided by a company duly registered under the Companies Act, 2013 which is owned by State Government of Punjab - Transfer fees - such......
November 22, 2018 Case Laws GST

Detention of goods - demand of IGST - petitioner paid the amount through the portal - Revenue insists that the petitioner ought to have paid the tax and penalty either......
November 22, 2018 Case Laws GST

Profiteering - reduction of rate of tax - The restaurant has failed to pass on both the above benefits to his customers - The amount is inclusive of the extra GST which.....
November 22, 2018 Case Laws Companies Law

Conversion of the status of the company from “Public Limited” to “Private Limited” - in the absence of any objections from the ROC or creditors, conversion allowed.
November 22, 2018 Case Laws Service Tax

Penalty u/s 77(2) & 78 of the Finance Act, 1994 - The issue is a bonafide dispute of legal interpretation of the newly introduced provision coupled with transaction......
November 22, 2018 Case Laws Central Excise

SSI Exemption - valuation - the clearances to merchant exporters, which itself is not disputed, is to be excluded from the computation of total clearances
November 22, 2018 Case Laws Central Excise

Clandestine removal - in the absence of expert opinion by examiner of electronic evidence the allegations that the computer was capable of repeatedly generating invoices....
November 22, 2018 Case Laws Service Tax

Department having accepted the declaration in terms of VCES and having issued acknowledgement of discharge, cannot seek to recover or deny CENVAT Credit, which would......
November 22, 2018 Case Laws Service Tax

Demand of Service Tax - brokerage and Commission income received from the shipping lines - sale and purchase of freight space - assessee cannot be held as engaged in......
November 22, 2018 Case Laws Service Tax

Liability of service tax - Amounts received towards reimbursement of income tax and VAT paid including the TDS paid by the appellant and reimbursed by the Indian Navy -.....
November 22, 2018 Case Laws Central Excise

Clandestine removal - case of Revenue is that the assessee has set up a factory in Arunachal Pradesh, but has not bothered to take registration from jurisdictional......
November 22, 2018 Case Laws Central Excise

Classification of goods - coated paper of three varieties i.e. Coated Front, Coated Back and Coated front and back sides - CETH 4809 is a more specific entry for the......
November 22, 2018 Case Laws Central Excise

100% EOU - levy of excise duty - there is no doubt that the said plastic drums are durable and re-useable, therefore the clearance of such empty drum liable for payment of duty
November 21, 2018 Case Laws GST

Classification of services - catering services provided by the Applicant under B2B Model and B2C Model - the activity of the applicant would fall under clause (i) of......
November 21, 2018 Case Laws GST

Profiteering - 'Bathing Bar' and 'Instant Drink Powder 50 Gms. - Since the reduction in the base prices of these products is more than the additional ITC eligible......
November 21, 2018 Case Laws Income Tax

Amenity charges received - taxable under the head ‘Income from other sources’ OR ‘Income from house property’ declared by the assessee - CIT(A) was right in confirming......
November 21, 2018 Case Laws Income Tax

Once penalty U/s 271AAA of I.T. Act has been levied in respect of undisclosed income, the AO was in error of law prescribed U/s 271AAA(3) of I.T. Act, in imposing......
November 21, 2018 Case Laws Income Tax

Determination of character of income - LTCG or Business income - commercial intention - assessee, in essence, has sold the land by dividing into pieces of land - gain......
November 21, 2018 Case Laws Income Tax

Denial of exemption u/s. 11 - all kinds of acquiring knowledge may not come within the term “education” - The assessee cannot be considered to be an educational trust......
November 21, 2018 Case Laws Customs

Refund of Export duty - It was the responsibility of the assessing officer to correctly assess the export duty payable and he made a mistake. The customs officers are......

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