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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 2901 to 2950 of 6291 Records

1 ....55 56 57 585960 61 62 63........ 126

November 1, 2019 Case Laws Service Tax

Levy of service tax - Commercial training or coaching center services - The Appellant does not issue the certificates. In such circumstances, it is clearly a ‘commercial....
November 1, 2019 Case Laws Central Excise

Valuation - inclusion of royalty charges in the assessable value - Royalty Charges is shown as Sales & Distribution overhead in the appellant’s books of account. This......
November 1, 2019 Case Laws Central Excise

CENVAT Credit - delay in taking the credit from the date of issuance of invoice - the appellant had reasonable excuse for not taking the credit as there was a dispute......
November 1, 2019 Case Laws VAT and Sales Tax

Condonation of delay beyond 90 days - revisional power of High Court u/s 48 of HP VAT - Section 48(1) nowhere expressly excludes the applicability of provisions of the......
November 30, 2018 Notifications DGFT

Amendment in Para 4.32(i) of Chapter 4 of the Foreign Trade Policy 2015-20
November 30, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018.
November 30, 2018 Circulars DGFT

Wastage Norms and Value Addition in respect of Gold religious idols (only gods and goddess) of 8 carats and above (upto 24 carats) under Para 4.60 and 4.61 of HBP 2015-20 - reg.
November 30, 2018 Case Laws GST

Supply of Services or not - applicant is affiliated to International Inner Wheel and the administrative body for all Inner Wheel Clubs spread in 27 Inner Wheel Districts....
November 30, 2018 Case Laws GST

Erection of a series of transmission towers and commissioning of the transmission line - It is thus a single source contract for bundled supplies of goods and services -....
November 30, 2018 Case Laws GST

Detention of goods - e-way bills meant for intra-state transport - interstate movement of goods - in the name of interim orders and in the name of our exercising......
November 30, 2018 Case Laws Income Tax

Additions made on account of provisions of performance related pay to director and staff - Payment could not be made simply, because, the approval of Board of Directors.....
November 30, 2018 Case Laws Income Tax

Computation of deduction u/s 10A - exclusion of expenditure incurred in foreign currency in export of software, from the purview of 'Export Turnover' - the artificial......
November 30, 2018 Case Laws Income Tax

Exemption u/s 11 - since the net income as per expenditure account is much below the prescribed limit of 15%, therefore, no income is held to be taxable and consequently....
November 30, 2018 Case Laws Income Tax

Addition u/s 68 - unexplained Cash deposits in bank - To our mind in present facts of case section 69 should have been initiated by Ld.AO. It is unfortunate that......
November 30, 2018 Case Laws Income Tax

TDS u/s 195 - Management service cannot be characterized as ‘fees for included services’, and hence, not taxable in India as per the Double Taxation Avoidance Agreement.....
November 30, 2018 Case Laws Customs

Import of Chocolates - Issuance of NOC under the FSSAI Act, 2006 - the strict labelling requirement in respect of objection 1 in the second review order, even if it is......
November 30, 2018 Case Laws Customs

100% EOU - Debonding of EOU - if any lapse on the part of the appellant it is mere procedural lapse. For this reason, the substantial benefit of notification no.......
November 30, 2018 Case Laws Customs

SEZ unit - refund of SAD - supply of goods from Special Economic Zone (SEZ) to Domestic Tariff Area (DTA) is eligible for exemption Notification No. 102/2007-Cus and......
November 30, 2018 Case Laws Service Tax

Penalty - there is a reasonable cause for non-payment of service tax by the Appellant and accordingly, the provision of Section 80 of the Finance Act, 1994 can be......
November 30, 2018 Case Laws Service Tax

Levy of Service tax - The demand on account of income surrendered with the Income Tax Department cannot be confirmed against the appellant
November 30, 2018 Case Laws Central Excise

Relief of waiver of condition of pre-deposit of duty and penalty - By filing proceedings in this Court and by filing applications for waiver of the pre-condition, the......
November 30, 2018 Case Laws Central Excise

Clandestine removal - The period of limitation would begin to run from the date of carrying out search and seizure operation and in that case, the extended period of......
November 30, 2018 Case Laws Central Excise

Classification of goods - Zymegold - presence of nitrogen and chlorine is not disputed - That should suffice to characterize the product as ‘fertilizer’
November 30, 2018 Case Laws VAT and Sales Tax

Levy of Interest on Entry tax - the party challenging the consequential order is obliged to challenge the basic order also and only if the same is found to be illegal......
November 29, 2018 Notifications SEZ

Special Economic Zones (2nd Amendment) Rules, 2018 - Sub-Contracting - Rule 41 amended.
November 29, 2018 Case Laws GST

Rate of GST - work contract services involving the supply of goods and services to CSPDCL, a government authority - The nature of activities of CSPDCL being principally.....
November 29, 2018 Case Laws GST

Detention of goods with vehicle - the seizure of the goods on the ground that accompanying e-way bill had expired is not justified rather it was allowed to expire after.....
November 29, 2018 Case Laws GST

Detention of goods - dispute with regard to rate of tax and classification of the goods - the process of detention of the goods cannot be resorted to when the dispute is....
November 29, 2018 Case Laws Income Tax

Exemption u/S. 10(23C)(iiiab) - Had it been the intention of the legislature to grant exemption only to the institutions individually or independently and not to the......
November 29, 2018 Case Laws Income Tax

Addition on account of bogus purchases - Even though the books of account have not been rejected, since the AO has clearly established that the purchases were bogus,......
November 29, 2018 Case Laws Income Tax

Additions u/s 68 - Merely by providing the Income Tax Return and PAN number is not enough to establish the creditworthiness and genuineness of the unsecured loans.
November 29, 2018 Case Laws Income Tax

Penalty made u/s 271D - loan transaction between husband and wife - while levying the penalty u/s. 271D AO did not appreciate the fact that the provisions of section......
November 29, 2018 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - excess expenses disallowed and suppression of receipts - being bonafide mistake in accounting the total contract receipts, no penalty.
November 29, 2018 Case Laws Customs

Appearance before the authorities - summons - to balance the competing interests of the investigating agency and the witness summoned, Sibin cannot seek exemption from......
November 29, 2018 Case Laws Customs

Refund claim - assessment order not challenged - Once an assessee choses not to file an appeal, then, he cannot challenge the same, in a collateral proceedings - the......
November 29, 2018 Case Laws Customs

Refund claim - rejection on the ground that the appellants cannot claim the refund directly without challenging the assessment order - original authority directed to......
November 29, 2018 Case Laws Customs

Valuation - customs duty on the quantity of remnant ATF on arrival at Chennai Airport - There cannot be any addition of freight / insurance or landing charges to the......
November 29, 2018 Case Laws Customs

Classification of Marine Gas Oil (MGO) - HSD is nothing but MGO which is generally termed as diesel in India - Both are used as fuel in the land-use vehicles and......
November 29, 2018 Case Laws Service Tax

Nature of activity of "chit fund business" - cash management / fund management - the petitioner is not liable to pay service tax before 14.05.2015 - petition allowed.
November 29, 2018 Case Laws Service Tax

Liability of service tax - stock broker - transaction charges, SEBI turn over fees etc. paid to the NSE/BSE and collecting reimbursement of the same from their clients -....
November 29, 2018 Case Laws Service Tax

Classification of services - Real Estate Agent Services or not - The MoU has not been executed fully and therefore the actual remuneration to the appellant have not got.....
November 29, 2018 Case Laws Service Tax

Penalty u/s 77, 78 and under Rule 7(C) - delayed payment of service tax - appellant approached their customer and requested them to pay service tax but their client did.....
November 29, 2018 Case Laws Service Tax

GTA Services - The RMC is then poured into a hopper and subsequently pumped with the help of pumps - the activity of pumping the RMC does not fall under the said category of services.
November 29, 2018 Case Laws Service Tax

Business Auxiliary Service - respondents as distributors were receiving 1% volume discount on the total turnover - liability of service tax does not arise.
November 29, 2018 Case Laws Service Tax

SEZ unit - refund of service taxes paid - The certificate of approval of services by the UAC makes it further clear that the list of specified services which are......
November 29, 2018 Case Laws Service Tax

100% EOU - refund of accumulated CENVAT Credit - the benefit of refund in terms of Rule 5 cannot be denied on mere non-reflection of the credit particulars in the ST-3......
November 29, 2018 Case Laws Service Tax

Penalty - Delayed payment of service tax - The conduct of the appellant in paying up service tax and interest, and the categoric finding of the Commissioner that there......
November 29, 2018 Case Laws Central Excise

Destruction of goods - remission of duty - “Manikchand” brand Gutkha/ Pan Masala, which the appellant was not in a position to sale in the market due to order of the......
November 29, 2018 Case Laws Central Excise

Interest on delayed Refund - relevant date - the amount of duty which was set aside by the Tribunal become refundable from 3 months of Tribunal order dated 12.06.2002.......
November 29, 2018 Case Laws Central Excise

Closure of their factory due to disconnection of power supply - demand of central excise duty - power connection of the appellant unit was never restored during the......

1 ....55 56 57 585960 61 62 63........ 126

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F: Stock damaged in recent floods

F: GST on Solar Plant

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...