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Highlights / Annotations / Catch Notes For December of 2018

Home Highlights December December 2018 Year 2018

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Showing 1 to 50 of 618 Records

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December 31, 2018 Circulars GST

New Circular Clarifies GST Refund Eligibility, Required Documentation, and Error Rectification Procedures to Streamline Process
December 31, 2018 Circulars GST

Clarifications on GST for government sales, penalties u/s 73(11), and tax rates for credit/debit notes.
December 31, 2018 Circulars GST

Guidance on Exporting Services Under GST: Conditions, Documentation, and Compliance for Zero-Rated Supply and Refunds
December 31, 2018 Circulars GST

Taxpayer Withdrawal from GST Composition Scheme: Effective Date Tied to FORM GST CMP-04 Application Submission Date.
December 31, 2018 Circulars DGFT

DGFT Restricts Pea Imports from January 1 to March 31, 2019, to Regulate Domestic Market Supply and Demand.
December 31, 2018 Case Laws GST AAAR

Corporate Office Services Like Accounting and IT for Other States Are Taxable Under GST.
December 31, 2018 Case Laws GST NAPA

No Tax Rate Reduction on Handloom Design-King Supreme Lungi; Anti-Profiteering Rules Not Applicable Since July 1, 2017.
December 31, 2018 Case Laws GST NAPA

Company Accused of Profiteering: Fails to Lower Prices After Tax Cuts on Home Care, Personal Care, Foods, Refreshments.
December 31, 2018 Case Laws GST HC

Court Suspends Bank Account Attachment After Party Fails to Pay GST; Conditional Relief Granted.
December 31, 2018 Case Laws Income Tax HC

Gift Claim Denied u/s 68: Assessee Fails to Prove Validity and Source of NRO Account Transfer.
December 31, 2018 Case Laws Income Tax AT

Court Increases Capital Gain Deduction to 30% Due to Negative Factors Affecting Land Value.
December 31, 2018 Case Laws Income Tax AT

Court Upholds Inquiry into Assessee's Loan Deduction Claim Under OTS Scheme; Not Set Aside as Capital Receipt.
December 31, 2018 Case Laws Income Tax AT

No Penalty u/s 271G if No Adjustment to Arm's Length Price in Transactions with Associated Enterprises.
December 31, 2018 Case Laws Income Tax AT

No penalty u/s 271(1)(c) for inaccurate income details if net profit rate is estimated.
December 31, 2018 Case Laws Income Tax AT

Exemption Granted: Assessee Allowed Section 54F Benefits Despite Simultaneous Purchase and Construction Agreements.
December 31, 2018 Case Laws Income Tax AT

Assessee Qualifies for Deduction u/s 80ID as Receipts Solely From Hotel Business, No Other Income Sources Found.
December 31, 2018 Case Laws Central Excise AT

Hajmola Candy's Tax Re-classification Effective from Show Cause Notice Date; No Retroactive Tax Demand Allowed.
December 31, 2018 Case Laws Central Excise AT

Court Challenges Revenue's Assumption on Sales Value Attribution; Lacks Evidence, Based on Speculation Not Facts.
December 31, 2018 Case Laws Central Excise AT

Ground Natural Calcium Carbonate Classified Under Chapter Heading 25.30, Differing from Precipitated Calcium Carbonate in Central Excise Case Laws.
December 31, 2018 Case Laws VAT and Sales Tax HC

Finance Act 2002 amends Central Sales Tax Act, removing State power to waive Form C requirement u/s 8(5).
December 31, 2018 Case Laws Income Tax AT

Unexplained Cash Deposits u/s 69: Interim Use for Loan Repayment Shouldn't Harm Taxpayer.
December 31, 2018 Case Laws Income Tax AT

Oral Contract Triggers TDS Liability u/s 194C; Assessee Must Deduct Tax for Truck Owner Payments.
December 31, 2018 Case Laws Income Tax HC

Interest u/s 215 Applies Despite Non-Fault Delays; No Automatic Waiver for Taxpayers.
December 29, 2018 Case Laws Income Tax HC

ITAT wrongly denies benefits u/s 80IB for assessee's manufacturing activities with IOCL, BPCL, and BRPCL contracts.
December 29, 2018 Case Laws Income Tax AT

Disallowance of Revenue Expenses u/s 37(1) for Land Acquisition in Business Start-Up Discussed.
December 29, 2018 Case Laws Income Tax AT

AO Ordered to Rectify Error u/s 154 for Ignoring Jurisdictional High Court Decision, Taxpayer to Receive Benefits.
December 29, 2018 Case Laws Income Tax AT

Revenue's Cross Objection Invalid for Lack of Approval and Unattainable Objectives, Leading to Rejection.
December 29, 2018 Case Laws Income Tax AT

Debate Over Classifying Trial Run Sales as Revenue or Capital Work in Progress in Phase-II Power Project.
December 29, 2018 Case Laws Income Tax AT

Transfer Pricing: Unjustifiable Arm's Length Price Adjustment for Credit Periods over 90 Days with Non-AE Transactions.
December 29, 2018 Case Laws Income Tax AT

Exemption Denial u/ss 11 and 12 Unjustified Unless Income Benefits Specified Persons.
December 29, 2018 Case Laws Income Tax AT

Trust's Section 12A Registration Denied for Fraudulent Information, Attempted Tax Exemption Fraud Uncovered.
December 29, 2018 Case Laws Income Tax AT

Court Upholds Tax Assessment on Property Transactions u/s 56(2)(vii)(b)(ii) of Income Tax Act; No Relief for Assessee.
December 29, 2018 Case Laws Companies Law Tri

Parties in Tribunal proceedings can request mediation anytime u/s 442(2) of Companies Law for efficient dispute resolution.
December 29, 2018 Case Laws Companies Law AT

Company's Share Transfer Refusal Deemed Reasonable; Board's Decision Not Arbitrary or in Bad Faith.
December 29, 2018 Case Laws VAT and Sales Tax HC

Dealer Penalized for Suppressing Taxable Turnover and Misusing C Forms with Intent to Deceive.
December 29, 2018 Case Laws Customs AT

Court Examines Import of Squalene, Urges Improved Testing to Avoid Contamination Under Advance Authorization.
December 29, 2018 Case Laws Service Tax AT

Lead Generators Not Insurance Agents: Commissions Excluded from Assessable Value for Tax Under Finance Act, 1994.
December 29, 2018 Case Laws Central Excise HC

Appellant Liable for Differential Excise Duty Due to Price Escalation Clause in Petroleum Products per Section 11D of Central Excise Act.
December 29, 2018 Case Laws Central Excise AT

Appellants' Demand Overturned Due to Quasi-Judicial Lethargy and Ignored Cross-Examination Directions.
December 29, 2018 Case Laws Central Excise AT

CENVAT Credit Reversal Not Required for Stock Shortages Found During Factory Stock Taking by Appellant.
December 29, 2018 Case Laws Central Excise AT

CENVAT Credit Entitlement Confirmed: Service Tax Paid by Job Worker Qualifies for Credit, Even if Not Due.
December 28, 2018 Circulars DGFT

India Allocates Preferential Sugar Exports to USA for 2018-19 Under TRQ; DGFT Clarifies Raw Sugar Definition.
December 28, 2018 Circulars DGFT

Advance Authorisation Validity Extended by DGFT to Help Exporters Fulfill Obligations and Ensure Trade Compliance
December 28, 2018 Circulars DGFT

Advance Authorization Norms Extended: Validity and Utilization Boost for Applicants per Handbook 2015-2020, Paragraph 4.12.
December 28, 2018 Circulars GST

New Guidelines for Financial Aid Under Seva Bhoj Yojna: Eligibility, Application, and Evaluation Process Explained.
December 28, 2018 Case Laws Income Tax HC

Income Tax Filing Deadline Extended in Jammu & Kashmir; Kerala Awaits Decision Amid Floods, Section 139(1) Considered.
December 28, 2018 Case Laws Income Tax HC

Demand Notice u/s 156 Invalid: Residence Alone Doesn't Make Petitioner a Legal Heir of Deceased.
December 28, 2018 Case Laws Income Tax HC

CIT(A) Order Flawed Due to Incomplete Inquiry on Sundry Creditors' Payments, Leading to Incorrect Conclusions.
December 28, 2018 Case Laws Income Tax AT

Interest from Tax Refund to be Taxed at 15% Gross Rate by Assessing Officer.
December 28, 2018 Case Laws Income Tax AT

Taxpayer's Capital Gains on Land Sale Should Reflect Jantri Value or Circle Rate, Says Commissioner of Income Tax (Appeals).

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