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Highlights / Annotations / Catch Notes For November of 2018

Home Highlights November November 2018 Year 2018

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November 9, 2018 Case Laws Central Excise AT

CENVAT Credit Allowed for Insurance and Repair Costs u/r 2(l) CCR 2004 for Joint Managing Director's Vehicle.
November 9, 2018 Case Laws Central Excise AT

Court Allows CENVAT Credit: Photocopies of Goods Receipts Inadmissible; Endorsed Copies Accepted Due to Lack of Contrary Evidence.
November 9, 2018 Case Laws Central Excise AT

Mineral Water Sale to Cinemas: MRP Valuation u/s 4A Confirmed Over Transaction Value Approach.
November 9, 2018 Case Laws Customs HC

Importers Must Prevent Auction of Goods During Appeals, Even with Assessment Order Stay; Responsibility Remains on Importers.
November 9, 2018 Case Laws Customs HC

Individuals Exempt from Exam for Customs Broker License Renewal if Passed Under CHALR 1984 or 2004 Regulations.
November 9, 2018 Case Laws Central Excise AT

CENVAT Credit Denied for Input Services on Rented Goods Used Beyond Place of Removal Under Regulations.
November 9, 2018 Case Laws Central Excise AT

Cenvat Credit: No Reversal Needed for Inputs Destroyed in Manufacturing or Present in Finished Goods.
November 9, 2018 Case Laws Central Excise AT

Research Goods with Certificate Eligible for Exemption Under Notification by Competent Authority.
November 8, 2018 Circulars GST - States

New Initiative Enhances e-Filing for GST Compliance: Streamlined Processes, Timely Updates, and Alerts for Taxpayers.
November 8, 2018 Circulars Customs

ESANCHIT Platform Boosts Export Efficiency with Paperless Processing, Streamlining Customs and Reducing Administrative Burden for Exporters.
November 8, 2018 Case Laws GST AAR

Job Work Services for Foreign Principals at Applicant's Premises Subject to 18% GST Rate per Specifications.
November 8, 2018 Case Laws GST AAR

Items for Solar Cell Production Not GST-Eligible as 'Parts for Manufacture' Under Current Classification Rules.
November 8, 2018 Case Laws GST AAR

Government-Owned SPV's Consultancy Services for Transport Studies Exempt from GST Under Article 243.
November 8, 2018 Case Laws GST AAR

Tobacco Leaves as Agricultural Produce: Commission Agent Services and Auction Sales Exempt from GST.
November 8, 2018 Case Laws Income Tax AT

Warehouse Income to Be Classified as Income from House Property, Not Business Income, for Tax Purposes.
November 8, 2018 Case Laws Income Tax AT

Assessee Entitled to Additional Depreciation on Plant and Machinery in Seed Division u/s 32(1)(iia.
November 8, 2018 Case Laws Income Tax AT

Principle "debitum in praesenti solvendum in futuro" applies to acknowledged liabilities, not mere claims, affecting tax obligations.
November 8, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned Due to Revenue's Failure to Fulfill Primary Responsibility in Streedhan Case.
November 8, 2018 Case Laws Income Tax AT

Unabsorbed business depreciation can be carried forward; business loss can offset short-term capital gains u/s 139(1).
November 8, 2018 Case Laws Income Tax AT

License Fee Capitalization: One-Time Business Startup Cost Must Be Amortized or Depreciated Under Income Tax Act Section 35D.
November 8, 2018 Case Laws Income Tax AT

Taxpayer Can Claim Relief u/s 54F for LTCG Despite Incomplete Construction or Missing Sale Deed.
November 8, 2018 Case Laws Income Tax AT

Assessee Denied Deduction for Service Tax Liability Due to Lack of Awareness and Payment Before Filing Return.
November 8, 2018 Case Laws Income Tax AT

Assessing Officer's Addition for Unexplained Cash Deemed Incorrect; Bank Deposits Fully Accounted For.
November 8, 2018 Case Laws Income Tax AT

Unexplained Administrative Expenses Added: Salaries, Travel, and Professional Charges Related to Business Activities of the Assessee.
November 8, 2018 Case Laws Companies Law AT

Appellate Tribunal extends interim relief for auditors to continue with clients until March 2019 or final decision.
November 8, 2018 Case Laws Indian Laws HC

Arbitration Seat Confirmed: Parties Agree New York is Juridical Seat, Not Just Venue, Per Clause 15 Agreement.
November 8, 2018 Case Laws Customs AT

Pontoons Classified as Integral Parts of Dredgers Under Customs Code CTH 89051000, Not CTH 89011090.
November 8, 2018 Case Laws Customs AT

Customs Value of Ball Bearings Cannot Rise Solely on DRI Alerts; Requires Substantial Evidence for Rejection.
November 8, 2018 Case Laws Central Excise HC

Appeal Tribunal Review: Procedural Defect in Committee Setup Deemed Irregularity, Not Illegality.
November 8, 2018 Case Laws Central Excise AT

PSU Appeals Against Extended Period for CENVAT Credit Reversal on Inputs Cleared "As Such" to Sister Unit.
November 8, 2018 Case Laws Central Excise AT

Extended Limitation Period Inapplicable for B-17 Bond Cases Without Fact Suppression or Mis-declaration; One-Year Demand Limit Applies.
November 8, 2018 Case Laws Central Excise AT

EOU Export Calculation: Include Both Physical and Deemed Exports for 50% DTA Sealing Compliance.
November 8, 2018 Case Laws Central Excise AT

CENVAT Credit Demand Set Aside; SCN Lacked Evidence of Suppression or Mis-declaration; Extended Limitation Period Considered.
November 8, 2018 Case Laws Central Excise AT

Suppression Allegation Not Upheld: Demand for Extended Limitation Period Based on Balance Sheet Info Set Aside.
November 8, 2018 Case Laws Central Excise AT

CENVAT Credit Recovery: Errors in Depreciation Calculation and Duty Component Impact Modvat Credit Claims.
November 8, 2018 Case Laws Central Excise AT

Refund Approved: Cenvat Credit Reversal Due to Audit Objections Without Show Cause Notice Issued, No Assessment Order Present.
November 8, 2018 Case Laws VAT and Sales Tax HC

Petitioner Must Deposit Entry Tax Principal Before Assessment, No Penalty Required Yet Per Demand Notices.
November 6, 2018 Circulars GST

Tea Board of India Ensures Tax Compliance by Collecting TCS from Tea Producers and Auctioneers to Manage Industry Transactions.
November 6, 2018 Circulars GST

CBIC Clarifies Principal-Agent Relationship Under Schedule I of CGST Act 2017, Focusing on Del-Credere Agents' Role.
November 6, 2018 Case Laws GST AAR

GST Must Include Toll Charges; Applicant Not a Pure Agent u/r 33.
November 6, 2018 Case Laws GST AAR

Applicant Recognized as 'Educational Institution' Under IIM Act, Qualifies for Tax Exemption Since January 31, 2018.
November 6, 2018 Case Laws GST AAAR

GST Applies to Employee Meals in SEZ; Not Zero-Rated as Employees Aren't SEZ Developers or Units.
November 6, 2018 Case Laws GST HC

Authorities Urged to Show Leniency on E-way Bill Delays Due to Flood-Induced Transport Issues.
November 6, 2018 Case Laws Income Tax HC

Section 195: Tax Payment Obligation on Recipient; Grossing-Up Principle Applies if Assessee Agrees to Pay Taxes.
November 6, 2018 Case Laws Income Tax HC

Business Losses Not Offset Against Gambling Income; Total Winnings Taxed 40% u/s 115BB.
November 6, 2018 Case Laws Income Tax HC

Income Tax Department to Penalize Companies Not Issuing Form No.16 to Employees for Compliance Breach.
November 6, 2018 Case Laws Income Tax AT

Compensation for Sterilization of Profit-Making Apparatus Deemed Capital, Not Taxable for Assessee.
November 6, 2018 Case Laws Income Tax AT

No TDS Required on Separate Reimbursement Bills u/s 194C; Disallowance u/s 40(a)(ia) Not Applicable.
November 6, 2018 Case Laws Income Tax AT

Disallowance of Expenditure Based on Estimates Without Specific Discrepancies is Unjustifiable, Illogical, and Unsustainable.
November 6, 2018 Case Laws Income Tax AT

Assessee Retains Section 80IA Benefit Despite Missing E-filing of Form 10CCB with Tax Return.

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