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Highlights / Annotations / Catch Notes For November of 2018

Home Highlights November November 2018 Year 2018

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Showing 501 to 550 of 613 Records

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November 6, 2018 Case Laws Income Tax AT

Assessing Officer Misapplies Section 40(a)(ia) for Foreign Payments; CIT(A) Corrects Using Section 40(a)(i) for TDS Issue.
November 6, 2018 Case Laws Income Tax AT

Non-resident agents' overseas commissions are not taxed in India, exempting them from TDS u/s 195 and disallowance u/s 40(a)(i).
November 6, 2018 Case Laws Income Tax AT

Pharma Company Discounts to Doctors on Vaccines Allowed as Business Expenses; MCI and CBDT Circulars Not Applicable.
November 6, 2018 Case Laws Money Laundering AT

Provisional Attachment Order Quashed; Appellant Cleared of Money Laundering Under PMLA, Section 5.
November 6, 2018 Case Laws Customs AT

Appellant must contest Import General Manifest order before claiming customs duty refund; direct claim deemed premature.
November 6, 2018 Case Laws Customs AT

Rice Export Case: Unreliable Test Report Leads to Presumptive Order; Appellant Granted Benefits for Non-Basmati Classification.
November 6, 2018 Case Laws Service Tax AT

Transmission Tower Erection Not Taxable as Erection, Commissioning, or Installation Service Before May 1, 2006.
November 6, 2018 Case Laws Service Tax AT

Insurance Plan Exemption Under Notification 3/94-ST Doesn't Require Janta Personal Accident Policy Approval by IRDF.
November 6, 2018 Case Laws Central Excise HC

Tribunal Delay in Appeals Process Deemed Justifiable; Grievance Over Prolonged Pendency Rejected.
November 6, 2018 Case Laws Central Excise HC

CBIC's Legal Interpretation Requires Revenue to Withdraw Related Show Cause Notices and Pending Proceedings.
November 6, 2018 Case Laws Central Excise AT

Appellant Legally Entitled to Rebate u/r 18 CER; Recovery Order Deemed Illegal Despite Notification No. 96/2009-Cus.
November 6, 2018 Case Laws Central Excise AT

CENVAT Credit Wrongly Claimed Without Duty Documents; Interest Imposed and Confirmed After Show Cause Notice.
November 6, 2018 Case Laws Central Excise AT

Adjudicating Authority Must Examine Witnesses Before Using Statements in Central Excise Cases u/s 9D.
November 6, 2018 Case Laws Central Excise AT

Notification No. 67/95: Captive Consumption Benefit Upheld for Pig Iron in Machinery Repairs, Demand Dismissed as Revenue-Neutral.
November 6, 2018 Case Laws Central Excise AT

Printed Plastic Pouches and Laminated Films Classified Under Tariff Item 4911, Enjoy Nil Duty Rate Under Central Excise.
November 6, 2018 Case Laws Central Excise AT

Demand Dismissed: Investigation Fails to Trace Raw Material Sources, Recipients, and Payment Methods for Clandestine Goods.
November 6, 2018 Case Laws VAT and Sales Tax HC

Maharashtra Tax on Lotteries Act, 2006, upheld as State Legislature's power under Entry 62, List II for taxing lotteries.
November 5, 2018 Notifications GST

GST TDS Rules Amended: Transactions Between Public Sector Undertakings Now Exempt from TDS Requirements Under GST.
November 5, 2018 Case Laws GST AAR

Kerala Government exempts quit rent for agricultural land used in coffee plantations from GST under HSN 9986.
November 5, 2018 Case Laws GST AAR

'Classic Malabar Parota' & 'Whole Wheat Malabar Parota' fall under 18% GST in Schedule III, Heading 2106.
November 5, 2018 Case Laws GST AAR

Medicines and Implants for In-Patient Care Qualify as Composite Supply, Exempt Under Health Care Services.
November 5, 2018 Case Laws GST HC

Court Bars Revenue Authorities from Forcing ONGC to Deposit GST Dues Amid Petitioner's Financial Hardship.
November 5, 2018 Case Laws Income Tax HC

Reassessment Valid: Original Assessment Reinstated as Doctrine of Merger Didn't Apply in Unsustainable Order Case.
November 5, 2018 Case Laws Income Tax HC

ITAT Grants Section 12AA Registration Without Addressing CIT Concerns on Trust's Expenses; Case Remanded for Review.
November 5, 2018 Case Laws Income Tax AT

Specialized Seed Production on Leased Lands Classified as Agricultural Activity for Income Tax Purposes.
November 5, 2018 Case Laws Income Tax AT

Income Tax Appeals: Retrospective Amendment Denies Assessee Standard Deduction Benefit in Transfer Pricing Adjustments.
November 5, 2018 Case Laws Income Tax AT

No deduction for provisions on bad debts u/s 36(1)(vii) of Income Tax Act, even if accounting policies align.
November 5, 2018 Case Laws Customs HC

Tribunal Rules CHA Not Liable for License Cancellation; Customs Officer Responsible for Document Compliance Under Regulation 14(d) CHALR 1984.
November 5, 2018 Case Laws Customs HC

Assessing Vicarious Liability of Customs House Agents in Duty Evasion: Key Role of Regulation 22, Avoiding Regulation 21 Misuse.
November 5, 2018 Case Laws Customs AT

Import Vessel Misclassified to Evade Duties; Intentional Strategy to Fit Under Heading 8901 for Duty Exemption.
November 5, 2018 Case Laws Customs AT

Revenue Appeal Dismissed: Only Customs House Agents Can Appeal u/s 129A of the Customs Act, 1962.
November 5, 2018 Case Laws Customs AT

Helium Leak Testing Machine Classified Under Heading 9031 49 00, Not Eligible for Exemption.
November 5, 2018 Case Laws Indian Laws HC

Lower Appellate Court Wrongly Overturns Trial Court in Cheque Dishonor Case u/s 138; Complainant Proved Case.
November 5, 2018 Case Laws Service Tax AT

Service Tax Applies to Goods Transport Agency Services Due to Lack of Evidence for Consignment Note Absence.
November 5, 2018 Case Laws Service Tax AT

SIM Card Supply Integral to Taxable Services; Service Tax Imposed, Excluding Notification No. 12/2003-ST Benefits /2003.
November 5, 2018 Case Laws Service Tax AT

Tribunal Lacks Authority to Adjust VAT on SIM Card Sales Against Service Tax Liabilities Due to Jurisdiction Limits.
November 5, 2018 Case Laws Service Tax AT

Clarification: Trading Activity Not Classified as Service, CENVAT Credit Denial u/r 6 Not Applicable.
November 5, 2018 Case Laws Service Tax AT

Free Supplied Materials Excluded from Service Tax Gross Amount per Notification No. 15/04-ST and Case Law Support /04-ST.
November 5, 2018 Case Laws Service Tax AT

Error in Valuation of Taxable Services: Wrong Interpretation of FOC Materials in Abatement for Construction Services.
November 5, 2018 Case Laws Central Excise HC

Tribunal's Rs. 5,00,000 penalty u/r 25 of Central Excise Rules overturned due to lack of justification.
November 5, 2018 Case Laws Central Excise AT

Interest on CENVAT Credit Arises Only if Wrongly Availed and Utilized as per Amended Rule 14.
November 5, 2018 Case Laws Central Excise AT

Appellant Validly Claims CENVAT Credit Exemption for Intermediate Products Used in Mega Power Project.
November 5, 2018 Case Laws Central Excise AT

Goods Sold via Consignment Agents Don't Need Assessable Value Based on Post-Removal Sale Price.
November 3, 2018 Case Laws GST HC

Market Fee Valid Post-GST Implementation Under State Law; Supported by Entry 66, List-II, VIIth Schedule.
November 3, 2018 Case Laws Income Tax AT

Assessee penalized u/s 271B for not auditing accounts as per Section 44AB(a); no reasonable cause provided.
November 3, 2018 Case Laws Income Tax AT

Income from Mutual Funds Held 72-186 Days Taxed as Capital Gains, Not Business Income.
November 3, 2018 Case Laws Income Tax AT

Efficiency Gain from Electricity Charges Must Be Reduced in Profit and Loss Account Per Income Tax Regulations.
November 3, 2018 Case Laws Income Tax AT

Director Admits to Accommodation Entries; Section 68 Additions Confirmed as CIT(A) Fails to Verify Beneficiaries' Identities.
November 3, 2018 Case Laws Income Tax AT

Assessees can change their stance on receipt taxability at Tribunal if all facts are documented.
November 3, 2018 Case Laws Income Tax AT

RDCA Receipts Not Taxable as 'Royalty' Under Article 12(4) of India-Netherlands DTAA; Classified as Cost-Sharing Reimbursement.

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H: GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms...

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H: Assessment Orders Invalidated Under Section 153A Due to Mechanical App...

H: Reassessment Under Section 147 Quashed: Reopening Based on Change of O...