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Highlights / Annotations / Catch Notes For November

Home Highlights November

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Showing 3401 to 3450 of 6291 Records

1 ....65 66 67 686970 71 72 73........ 126

November 6, 2018 Case Laws Income Tax

Nature of receipt - the compensation received by the assessee is for sterilization of the profit making apparatus of the assessee company - receipt is capital in nature - not taxable.
November 6, 2018 Case Laws Income Tax

TDS u/s 194C - since the reimbursement bills were separately raised there was no requirement to deduct TDS and disallowance u/s. 40(a)(ia) of the act could not be made......
November 6, 2018 Case Laws Income Tax

Ad hoc disallowance of expenditure - element of personal use by the directors and employees - without pointing out to any particular discrepancy in the books of accounts....
November 6, 2018 Case Laws Income Tax

Deduction u/s 80IA - only because the assessee could not e-file the form no. 10CCB along with the return of income, the assessee cannot be denied the benefit of section 80IA.
November 6, 2018 Case Laws Income Tax

Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For....
November 6, 2018 Case Laws Income Tax

TDS u/s 195 - Since the commission has been paid to nonresident agents for services rendered outside India and the same is not chargeable to tax in India under the Act.....
November 6, 2018 Case Laws Income Tax

Disallowance of Selling and Distribution Expenses - allowable business expense - discounts on purchase of vaccines given to doctors - the present assessee being a......
November 6, 2018 Case Laws Money Laundering

Offence under PMLA - Provisional Attachment Order - By making the entire payment, the appellant is become stake-holder as the amount paid by the appellant was not......
November 6, 2018 Case Laws Customs

Refund of Customs duty paid - valuation - it was legal obligation on the appellant to challenge the order of IGM amendment, if at all they were not satisfied on the......
November 6, 2018 Case Laws Customs

Export of Non-Basmati Rice or not - restricted item - no test report is available which can reliably certify that the rice under export was Basmati or non-Basmati - the.....
November 6, 2018 Case Laws Service Tax

Date of effectiveness of service - services of erection of transmission tower at site - this service was not covered under the definition of Erection, Commissioning or......
November 6, 2018 Case Laws Service Tax

Exemption from service tax - Insurance Plan - benefit of N/N. 3/94-ST - There is no requirement in the notification that the Janta Personal Accident Policy referred to......
November 6, 2018 Case Laws Central Excise

Long pendency of appeal before tribunal - This delay was only in view of the appeals awaiting its normal turn for consideration - the grievance of delay in disposing of.....
November 6, 2018 Case Laws Central Excise

Where at the highest level i.e. at the level of the Central Board of Indirect Taxes and Customs (CBIC), the Revenue has accepted a particular view on a pure question of.....
November 6, 2018 Case Laws Central Excise

Recovery of sanctioned refund claim - rebate was granted under Rule 18 of CER - The appellant was legally entitled for rebate claim even if there is any violation of......
November 6, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents not provided - appellant has not only wrongly taken the credit of Cenvat credit and but also utilised the same, the department has.....
November 6, 2018 Case Laws Central Excise

Clandestine removal - cross-examination of persons whose statements were relied upon - As per Section 9D, the provisions are clear that, before relying on the statement.....
November 6, 2018 Case Laws Central Excise

Captive consumption - Benefit of N/N. 67/95 - Pig iron captively for manufacture of other machinery items/parts, which were further used for repair and maintenance of......
November 6, 2018 Case Laws Central Excise

Manufacture - process of manufacture of printed plastic pouches and printed laminated plastic films, out of films purchased from the market - printed laminated poly......
November 6, 2018 Case Laws Central Excise

Clandestine manufacture and removal - the investigation did not establish as to from where the raw material such as tobacco was obtained and to whom the goods were......
November 6, 2018 Case Laws VAT and Sales Tax

Vires of Maharashtra Tax on Lotteries Act, 2006 - lottery falls within the purview of betting and therefore, Entry 62 List II is invoked by the State Legislature to......
November 5, 2018 Notifications GST

TDS under GST - public sector undertaking - supply from one PSU to another PSU exempted from applicability of provisions relating to TDS
November 5, 2018 Case Laws GST

The quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose ie, Coffee Plantation be classified under HSN 9986 and eligible for exemption under GST.
November 5, 2018 Case Laws GST

‘Classic Malabar Parota’ and ‘Whole Wheat Malabar Parota’ classified under Schedule III of GST Laws, vide Heading 2106 ‘Food preparations not elsewhere specified or......
November 5, 2018 Case Laws GST

The supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment are naturally bundled......
November 5, 2018 Case Laws GST

Recovery of GST dues from the debtors - extreme financial hardship - the revenue shall not compel ONGC or any other debtor of the petitioner to deposit any amount with......
November 5, 2018 Case Laws Income Tax

Validity of reopening of assessment - The doctrine of merger would have no application in the present case as the subsequent order was held to be unsustainable in law -.....
November 5, 2018 Case Laws Income Tax

Registration to the assessee u/s 12AA - ITAT allowed registration without considering the observation of the CIT - expenses incurred by the trust are not in consonance......
November 5, 2018 Case Laws Income Tax

Agricultural activity or not - production of specialized seeds in the leased lands, (1) making of certified seeds; (2) undertaking other processing activities and......
November 5, 2018 Case Laws Income Tax

Trasfer pricing - CIT(A) granted the benefit of ±5% without any standard deduction - In view of legislative amendment carried out retrospectively, the assessee cannot......
November 5, 2018 Case Laws Income Tax

Assessee is not entitled to deduction of any provision created for bad and doubtful debts, no matter such provision is created based on the prevalent accounting policies....
November 5, 2018 Case Laws Customs

Cancellation of the CHA Licence - violation of Regulation 14(d) of the CHALR, 1984 - The Tribunal has taken a view that the Customs Officer would in any event have......
November 5, 2018 Case Laws Customs

Role of CHA in duty evasion - vicarious liability - The entitlement to do the business of CHA is to be tested in a proceedings under Regulation 22 of CHALR, 2014. And......
November 5, 2018 Case Laws Customs

Classification of vessel - the vessel imported was fitted with cranes - appellants had knowingly adopted the description to suit their convenience and classify the goods....
November 5, 2018 Case Laws Customs

The right to prefer an appeal to the Tribunal under Sec. 129A of the Customs Act, 1962 against an order passed under Regulation 21 or 23 is available only to the CHA -......
November 5, 2018 Case Laws Customs

Classification - Helium Leak Testing Machine - the machine is used for detecting leakage and not for the purpose of measuring or checking the flow, level, pressure or......
November 5, 2018 Case Laws Indian Laws

Dishonor of Cheque - offense u/s 138 - Since issuance of cheque by the accused and his signature therein are admitted by the accused and the complainant has proved his......
November 5, 2018 Case Laws Service Tax

GTA service or not - there is nothing asserting that no consignment notes were issued in this particular case. Therefore, there is no reason to hold that service tax on.....
November 5, 2018 Case Laws Service Tax

Levy of service tax or VAT/Sales tax - supply of SIM card - The supply of SIM cards is integral with provision of the taxable service and without the said SIM cards the.....
November 5, 2018 Case Laws Service Tax

Demand of service tax - Whether the adjustment of VAT paid on sale of SIM to its consumers is allowed? - the tribunal being creature of the Central Act, would not be in.....
November 5, 2018 Case Laws Service Tax

CENVAT Credit - trading activity - the explanation appended to clause 2(e) of the Cenvat Credit Rules 2004 are mere clarificatory in nature since definition of service......
November 5, 2018 Case Laws Service Tax

Valuation - inclusion - there is no justification for including the value of free supplied materials while determining the gross amount charged for the purpose of......
November 5, 2018 Case Laws Service Tax

Valuation - Commercial or Industrial Construction Services - inclusion of FOC material while claiming abatement of 67% - The adjudicating authority has committed an......
November 5, 2018 Case Laws Central Excise

Penalty u/r 25 of CER - the Tribunal while passing the impugned order did not give any reason as to why the penalty of ₹ 5,00,000/- should be confirmed - Penalty set aside
November 5, 2018 Case Laws Central Excise

Liability of Interest - reversal of credit before utilization - As per the amended Rule 14 w.e.f. 01.03.2015, the interest is chargeable for the act of wrong availment......
November 5, 2018 Case Laws Central Excise

CENVAT Credit - Captive consumption - clearances to Mega Power Project - the exemption for captive consumption of intermediate products has been correctly claimed by the....
November 5, 2018 Case Laws Central Excise

Valuation - goods cleared from the factory but sold through consignment agents - there is no need to determine the assessable value on the basis of price at which the......
November 3, 2018 Case Laws GST

Levy of market fee - Validity of levy after promulgation of Goods and services tax (GST) - the market fee is leviable under a separate enactment under the State’s power.....
November 3, 2018 Case Laws Income Tax

Levy of penalty u/s 271B - assessee failed to get the accounts audited as per Section 44AB(a) - The assessee did not make out any case of reasonable cause so as to claim....
November 3, 2018 Case Laws Income Tax

Income earned profit on sale of mutual funds - capital gain OR business income - Holding period of the assessee is minimum of 72 days and maximum of 186 days - profit of....

1 ....65 66 67 686970 71 72 73........ 126

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