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Highlights / Annotations / Catch Notes For November of 2018

Home Highlights November November 2018 Year 2018

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Showing 401 to 450 of 613 Records

1 ....5 6 7 8910 11 12 13

November 13, 2018 Case Laws Customs

Revocation of CHA License - The operation and control of Customs House Agents are best left to the judgement of Commissioner of Customs and that no intervention in the......
November 13, 2018 Case Laws Service Tax

Extended period of limitation - On perusal of SCN, it is seen that there is no allegation with regard to fraud, collusion, willful misstatement, suppression of fact nor.....
November 13, 2018 Case Laws Central Excise

Recovery of re-credited amount alongwith Interest and penalty - Consolidated reversal of the individual debit entries in the CENVAT credit account upon discharge of duty....
November 13, 2018 Case Laws Central Excise

Classification of goods - Aseptic Packaging Paper - scope of circular - the reliance for issue of show cause notice that the packaging material must contain plastic to......
November 13, 2018 Case Laws Central Excise

Waiver of pre-deposit - Vires of Section 35F of The Central Excise Act, 1944 - when the provisions of Section 35F of the Act gives no flexibility waiving off the......
November 13, 2018 Case Laws Central Excise

Valuation - inclusion of investment subsidy - There is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans
November 12, 2018 Case Laws Income Tax

Addition u/s 68 - cash credits - What was found peculiar, which fact remains unexplained, as to why and how should be their transactions, in cash, only in a particular......
November 12, 2018 Case Laws Income Tax

Deduction u/s 54 - LTCG - as the possession of the new residential property was delivered to the assessee within a period of one year prior to the transfer of the......
November 12, 2018 Case Laws Income Tax

Charitable activities - exemption u/s 11 - merely earning the surplus does not result in to the conclusion, that assessee is carrying on its activities, which can be......
November 12, 2018 Case Laws Income Tax

Purchase of material in the grey market - the addition, which could be made, was to account for profit element embedded in these purchase transactions to factorize for......
November 12, 2018 Case Laws Customs

Time limitation of filing SCN - More than five years prior to issuance of show cause notice, even the representative samples had also been drawn and the test reports......
November 12, 2018 Case Laws Customs

Penalty on CHA - There was a serious lapse on part of the CHA in verifying the KYC before taking up the Custom clearance of consignment of rough diamond - levy of penalty confirmed.
November 12, 2018 Case Laws Customs

Valuation of imported goods - hydraulic pump - adjudicating authority has adopted value which coincides with the price declared in the imports effected by the group......
November 12, 2018 Case Laws Service Tax

Extended period of limitation - When any service provider fails to comply with the provisions of the Finance Act, which make him liable to pay the service tax, the only.....
November 12, 2018 Case Laws Central Excise

Principles of Natural Justice - A person may be represented before an adjudicating authority on a particular issue but the adjudicating authority may render a decision......
November 12, 2018 Case Laws Central Excise

CENVAT Credit - The definition of inputs that the goods brought within the factory used for any purpose would be eligible for Credit. Thus, the definition of inputs has.....
November 12, 2018 Case Laws Central Excise

CENVAT credit - levy of penalty - it was only with the insertion of Explanation III in rule 6(3) of CENVAT Credit Rules, 2004 that the ineligibility became unambiguously....
November 12, 2018 Case Laws Central Excise

Clandestine removal - penalty - The unquestioned documentary evidence would suffice to establish the clandestine removal and the handling of such goods by M/s Royal......
November 12, 2018 Case Laws Central Excise

CENVAT Credit - input service distribution - before amendment in rule 7, there was nothing in the statute requiring pro rata distribution.
November 10, 2018 Case Laws GST

Liability of GST - e-procurement Transaction Fee collected on behalf of IT E&C department results - Though the activity constitutes supply but remains exempts as per the notification.
November 10, 2018 Case Laws GST

Zero rated supplies under GST - The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships, c) Indian......
November 10, 2018 Case Laws GST

Migration from VAT to GST - Since the applicant reported that his turnovers from the past (3) years are below ₹ 20 lakhs, he may continue the GSTIN registration or....
November 10, 2018 Case Laws Income Tax

Transfer pricing - adjustment on account of capacity utilization - The adjustment can be rejected only on its merit after consideration of facts and not on the ground......
November 10, 2018 Case Laws Income Tax

Short deduction of TDS - CIT (A) has erred in deleting the demand particularly when assessment proceedings qua the year under assessment are already pending with the Department
November 10, 2018 Case Laws Income Tax

Initiation of re-assessment proceedings u/s. 147 - information is not synonymous to truth. Just because a letter has been received from the another CIT, the AO cannot......
November 10, 2018 Case Laws Income Tax

Revision u/s 263 - assessee has not accounted for interest income in the books of account on advance to IAL - Since the AO has considered the issue and applied his mind.....
November 10, 2018 Case Laws Income Tax

In the absence of search u/s 132, the consequential or incidental assessment proceedings u/s 153C will not entitle the AO to usurp jurisdiction u/s 271AAB for the......
November 10, 2018 Case Laws Income Tax

Eligibility of deduction u/s 80IA - Here the project costs and source thereof not being revenue of the appellant, it being not affected by the actual cost and efficiency....
November 10, 2018 Case Laws Income Tax

Addition of closing stock - a suspicion has been created of being adopted a particular modus operandi by the assessee to inflate purchases and manipulate value of......
November 10, 2018 Case Laws Income Tax

Special allowance or benefit, not being in the nature of a perquisite - Exemption u/s 10(14) - Atleast the assessee should have filed a certificate from the LIC for......
November 10, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Minor differences in estimation and consequent valuation are but natural and so long as fundamental methodology so adopted by the......
November 10, 2018 Case Laws Income Tax

Validity of reopening of assessment - as the ‘reasons to believe’ are not only vague, but are found to militate against the mandate of law, thus, the same cannot be......
November 10, 2018 Case Laws Customs

Classification of imported goods - Blankets - Without challenging the observations of the ld. Commissioner, the appeal filed by the Revenue is not sustainable
November 10, 2018 Case Laws Central Excise

100% EOU - exemption notification will be applicable even when the goods are exported against foreign exchange to DTA - the appellant is entitled to the benefit of......
November 10, 2018 Case Laws Central Excise

Benefit of exemption - Pipes - There is nothing in the notification to suggest that the storage facility has to be of any particular size. There is also nothing in the......
November 10, 2018 Case Laws Central Excise

Cenvat Credit – input services - GTA service – procurement of fly ash and supply of cements - round trip transport - freight charges for both types of transports were......
November 10, 2018 Case Laws Service Tax

The components such as preferred location charges, external development charges etc. are part and parcel and for various elements of the main service which is......
November 10, 2018 Case Laws Service Tax

Online Information and Data base Access & Retrieval service - Import of services - The appellant can only access its own data and the data and information on the......
November 10, 2018 Case Laws VAT and Sales Tax

Sales Tax Practitioner cum Advocate - Disqualification u/s 81(2) of the Tax Act - allegation that appellant has committed misconduct - the petitioner is a legal......
November 9, 2018 Case Laws GST

Input tax credit - Goods which are used for installation (Foundation) of plant and machinery - input services which are used for installation (Foundation) of plant and......
November 9, 2018 Case Laws GST

The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp is liable to GST @5%
November 9, 2018 Case Laws GST

Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement”, HSN Code No: 23099090, is classifiable under exempted goods from GST
November 9, 2018 Case Laws Income Tax

Interest accrued on NPA - whether non-performing assets in the hands of the assessee- Cooperative Banks is taxable on accrual basis or not? - interest on NPA's is......
November 9, 2018 Case Laws Income Tax

LTCG or STCG - period of holding - capital gain on sale of flat at Juhu - acquisition of rights in the property - the clarification given by the CBDT is equally......
November 9, 2018 Case Laws Income Tax

TDS u/s 194I OR 194C - failure to deduct tax correctly on hire charges - ‘Assessee in default’ - the assessee has failed to discharge its onus to prove by furnishing......
November 9, 2018 Case Laws Income Tax

Deduction/ Exemption of LTCG u/s 54F - use of ground floor as commercial purpose and other three floor for residential purpose - CIT(A) has rightly apportioned......
November 9, 2018 Case Laws Income Tax

Penalty u/s 272A(2)(e) - return was not filed within due date prescribed u/s 139(4A) following the advice given by the Accounts Manger of the trust - The Act does not......
November 9, 2018 Case Laws Income Tax

There was a genuine transaction of purchase and sale of shares on which assessee has earned Long Term Capital Gain, and therefore, such Long Term Capital Gain cannot be.....
November 9, 2018 Case Laws Service Tax

It is only on the inspection conducted by the Department, non-deposit of service tax collected by the petitioner has come to light. In the circumstances, the petitioner.....
November 9, 2018 Case Laws Service Tax

Refund - export of services - appellant’s services do not get covered under ITSS but fall under BAS which were taxable during the relevant period. Since, they have......

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