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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 3351 to 3400 of 6291 Records

1 ....64 65 66 676869 70 71 72........ 126

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......
November 9, 2018 Case Laws Central Excise

CENVAT credit - input services - Rule 2(l) of CCR 2004 - insurance taken in the name of Joint Managing Director - Insurance premiums of motor vehicles and repair of......
November 9, 2018 Case Laws Central Excise

CENVAT Credit - fake invoices or not - the photocopies of GR cannot be relied upon and the copies of GRs produced by the appellant having endorsement on their favour is.....
November 9, 2018 Case Laws Central Excise

Method of Valuation - Transaction value or MRP value - sale of mineral water to PVRs (Cinema halls) who are institutional consumers - there is no question of the......
November 9, 2018 Case Laws Customs

Failure to remove the goods from the warehouse - Even if we assume the contention of the Petitioner that there was a stay of the assessment order (without accepting the.....
November 9, 2018 Case Laws Customs

Renewal of CHA License - The Customs Broker Licensing Regulation, 2013, more particularly, Regulation 6, specifically exempts the persons who have already passed the......
November 9, 2018 Case Laws Central Excise

CENVAT Credit - input services - renting of supply of tangible goods service used beyond the place of removal - it does not fall under the ambit of input service - credit not allowed
November 9, 2018 Case Laws Central Excise

As inputs has gone in the process of manufacturing, therefore Cenvat credit availed on inputs which has been destroyed while progress and in finished goods, the......
November 9, 2018 Case Laws Central Excise

Benefit of exemption - goods supplied under the certificate issued by the competent authority laying down that the same are required for research purposes are required......
November 8, 2018 Circulars GST - States

Providing various e-Filing facility to Taxpayers for smooth GST Compliance
November 8, 2018 Circulars Customs

Implementation of Paperless Processing under SWIFT-Uploading of Supporting Documents (eSANCHIT) in Exports
November 8, 2018 Case Laws GST

Levy of GST - job work - The process providing job work service to the foreign principal, in the premises of the applicant as per the specifications of the recipient of.....
November 8, 2018 Case Laws GST

Classification - Rate of GST - The items used for manufacture of solar cells as listed in Table A, procured by the applicant do not qualify to be termed as 'Parts for......
November 8, 2018 Case Laws GST

Government authority - SPV with 100% government holding - The consultancy services for preparation of transport studies such as comprehensive mobility plan, transit......
November 8, 2018 Case Laws GST

Levy of GST - Undoubtedly, tobacco leaves are agricultural produce - The services provided by a commission agent for sale or purchase of agricultural produce is having......
November 8, 2018 Case Laws Income Tax

Nature of income - Income from warehouse - income from warehouse has to be assessed under the head income from house property not under the head income from business and profession.
November 8, 2018 Case Laws Income Tax

Eligibility for additional depreciation u/s 32(1)(iia) on plant and machineries relating to Seed Division - the instant activity of the assessee is held to be an......
November 8, 2018 Case Laws Income Tax

Ascertain liability / expenses - The maxim "debitum in praesenti solvendum in futuro" relied on by the ld. Authorised Representative, can apply only if there is an......
November 8, 2018 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - The primary onus on the Revenue being not discharged, while jewellery to some extent accepted as being the assessee’s streedhan, no case....
November 8, 2018 Case Laws Income Tax

Carry forward of unabsorbed business depreciation as per computation of income filed alongwith original return u/s 139(1) - Business loss set off against income from......
November 8, 2018 Case Laws Income Tax

Expenditure on licence fee - One time fee - Since the expenditure was incurred before the commencement of business, the expenditure required to be capitalized in respect....
November 8, 2018 Case Laws Income Tax

Deduction / Exemption u/s 54F - LTCG - Merely because the sale deed had not been executed or that construction is not complete and it is not in a fit condition to be......
November 8, 2018 Case Laws Income Tax

Deduction towards additional service tax liability - since the assessee is not aware of the expenses of the liability before filing of the return of income and also......
November 8, 2018 Case Laws Income Tax

Addition on account of unexplained cash received from students and trainees - the cash deposited in the bank is fully accounted for and the addition made by the AO is ex-facie bad
November 8, 2018 Case Laws Income Tax

Addition on account of unexplained administrative expenses - details include details of salaries paid to employees with the services rendered, details of the travelling.....
November 8, 2018 Case Laws Companies Law

Appointment of auditor - extension of the period of interim relief granted by this Appellate Tribunal to continue with the auditing assignments of their existing clients....
November 8, 2018 Case Laws Indian Laws

The parties expressly chose to have the place of arbitration in New York. This being the case, juridical seat of arbitration was New York. In fact, the appellant......
November 8, 2018 Case Laws Customs

Classification - parts of the dredgers - The pontoons is in any case not classifiable under CTH 89011090, however, it is clearly classifiable as integral parts of......
November 8, 2018 Case Laws Customs

Valuation - rejection of declared value - The value of imported goods cannot be enhanced, merely, on the basis of DRI alerts for enhancing the price of the ball bearing
November 8, 2018 Case Laws Central Excise

Filing of appeal before the tribunal - Reviewing committee of two commissioners - one officer who is in-charge of both the Commissionerates - defect if any is procedural....
November 8, 2018 Case Laws Central Excise

CENVAT Credit - inputs which were subsequently cleared “as such” to their sister unit without reversal of credit - a Revenue neutral situation - the appellant is a PSU,.....
November 8, 2018 Case Laws Central Excise

Applicability of extended period of limitation where B-17 bond has been furnished by 100% EOU - if there is no suppression of fact or mis-declaration on the part of the.....
November 8, 2018 Case Laws Central Excise

100% EOU - Even for the purpose of 50% sealing of DTA export of FOB value of exports, the issue have been settled that for calculating the 50% not only the physical......
November 8, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - extended period of limitation - in the SCN no specific charge or evidence of any suppression mis-declaration etc. on the part of.....
November 8, 2018 Case Laws Central Excise

Extended period of limitation - suppression of facts - Claiming SSI exemption - Suppression of turnover - As the demand is based on the basis of information appearing in....
November 8, 2018 Case Laws Central Excise

Recovery of CENVAT Credit - The calculation of depreciation in so far as it relates to the duty component on which Modvat Credit had already been claimed, is certainly a....
November 8, 2018 Case Laws Central Excise

Claim of refund - Cenvat credit was reversed based on Audit Objections but no show cause notice was issues - There is no assessment order passed in the present case.......
November 8, 2018 Case Laws VAT and Sales Tax

Demand of entry tax to be deposited before assessment order - petitioner is required, at this stage to deposit the principal sum of tax, but not the penalty; as......
November 6, 2018 Circulars GST

Collection of tax at source by Tea Board of India – determination of value - collection of TCS from the sellers (i.e. tea producers) and collection of TCS from the auctioneers
November 6, 2018 Circulars GST

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent (DCA) - CBIC clarifies three issues.
November 6, 2018 Case Laws GST

Levy of GST - Valuation - applicant is not pure agent - Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall on the entire value of....
November 6, 2018 Case Laws GST

Educational Institution or not - introduction of the IIM Act wef 31/01/2018 - The Applicant is an ‘educational institution’ - Benefit of exemption is available to the applicant.
November 6, 2018 Case Laws GST

Levy of GST - food supplied to SEZ area to employees of company - employees can neither be treated as SEZ developer nor as SEZ unit - Benefit of Zero rated supply not available.
November 6, 2018 Case Laws GST

Detention of goods with vehicle - delay in transporting the consignment after filing E-way bill due to flood - revenue ought to have taken a lenient view-rather a practical view.
November 6, 2018 Case Laws Income Tax

TDS u/s 195 - grossing up - the obligation to pay the tax is on the recipient and since the assessee in terms of the agreement agreed to pay the taxes, the same has to......
November 6, 2018 Case Laws Income Tax

Loss sustained in business is not allowed to be set off against betting and gambling income - The total winnings from betting of the assessee should be brought to tax @40% u/s 115BB
November 6, 2018 Case Laws Income Tax

Non issue of Form No.16 to salaried employees employed by Companies and Corporations - Department of Income Tax directed to penalise such defaulters and take other......

1 ....64 65 66 676869 70 71 72........ 126

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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...