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Highlights / Annotations / Catch Notes For December of 2018

Home Highlights December December 2018 Year 2018

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Showing 101 to 150 of 618 Records

1 234 5 6 7........ 13

December 26, 2018 Case Laws Service Tax

The appellant/assessee being a proprietary concern immediately paid the entire liability of service tax along with interest and filed ST-3 returns, though belatedly. - No penalty.
December 26, 2018 Case Laws Service Tax

Demand of Service Tax - Remuneration paid to the directors of the company - Reverse charge mechanism - in the absence of documents such as TDS Certificate, Ledger......
December 25, 2018 Case Laws GST

Exemption from GST - duty free shop - As the supply to a DFS by an Indian supplier is not to 'a place outside India', therefore, such supplies do not qualify as 'export.....
December 25, 2018 Case Laws GST

Permission to interrogate and record statement of accused in judicial custody - GST evasion - issue of fake invoices - IO and Superintendent allowed to interrogate and......
December 25, 2018 Case Laws GST

Cancellation of Bail - opening bogus companies in the name of dummy proprietors and through these companies had issued fake invoices with no actual supply of goods - The....
December 25, 2018 Case Laws GST

Levy of GST / import duty goods purchase from Duty free shops - shops situated before immigration clearance by a passenger - Since the applicant crossed the green......
December 25, 2018 Case Laws Income Tax

Reassessment - Whatever the validity of the AO's contention regarding such dividend, surely, he cannot reopen the assessment beyond the period of 4 years from the end of....
December 25, 2018 Case Laws Income Tax

Interpretation of section 92BA(i) read with section 40A(2)(b) - Purchase of loans by the Petitioner from the HDFC Ltd. - the transaction does not fall within the meaning....
December 25, 2018 Case Laws Income Tax

Denial of benefit u/s 11 - diversion of income - On a plain reading of Sections 11 and 13 of the Act, it is clear that the legislature did not contemplate the denial the....
December 25, 2018 Case Laws Income Tax

Requirement to furnish Permanent Account Number (PAN) - where the deductee i.e the overseas resident business concern conducts its operation from a territory, whose......
December 25, 2018 Case Laws Income Tax

Entitlement for deduction u/s 80IB - hedging profit derived from industrial activity - whether hedging activity of Mentha Oil has a direct nexus with the manufacturing......
December 25, 2018 Case Laws Income Tax

Reopening of assessment - AO had tangible material at his command to form a reasonable belief that income chargeable tax had escaped assessment. In the result, the......
December 25, 2018 Case Laws Income Tax

Section 94(8) as retrospective in operation or prospective - Dividend stripping in buying and selling of shares and units - Avoidance of tax by certain transactions in......
December 25, 2018 Case Laws Income Tax

Entitlement to the benefit of 54F - as the said purchase of the land was not within a period of one year prior to the sale of the capital asset or falling in any of the.....
December 25, 2018 Case Laws Income Tax

Disallowance of ad-hoc provision of salary - Assessee, having failed to make protective claim in subsequent year(s) in which it was lawfully allowable, cannot force the.....
December 25, 2018 Case Laws Income Tax

Levy of fee under Section 234E - processing the TDS statement furnished by the assessee u/s 200A - the AO has not passed any order u/s. 234E independently within......
December 25, 2018 Case Laws Income Tax

Doctrine of mutuality - The first four incomes i.e. Pay & Park Charges and rent from Vodafone, BSNL and Idea towers cannot be considered to be covered by doctrine of......
December 25, 2018 Case Laws Income Tax

Entitlement to expenses against the undisclosed receipts of truck - The assessee’s case, being wholly unsubstantiated and presumptuous, has thus rightly been not......
December 25, 2018 Case Laws Income Tax

Deduction u/s 54F - purchase of land with constructed shed measuring 100 sq.ft. of ACC sheet roofing and without electricity and water. - whether the Assessee can be......
December 25, 2018 Case Laws Customs

Provisional release of goods - concealed offending goods - when the allegations made against the petitioner is serious in nature, that about 552 cartons of sewing......
December 25, 2018 Case Laws Customs

Classification of goods - green pepper - The misconception that ‘green pepper’ is a spice and that, until it is processed, is not a vegetable that appears to have been......
December 25, 2018 Case Laws Service Tax

Input tax distribution - intellectual property rights and I.T. software services were to he used by all the units of the assessee - since the all the units were eligible....
December 25, 2018 Case Laws Service Tax

Penalty u/s 78 - The SCN was issued merely on audit objections and in view of the various decisions, no suppression can be alleged merely on audit objections.
December 25, 2018 Case Laws Service Tax

Extended period of limitation - It is also evident that appellant has not disclosed the facts of their re-negotiation with their client and that they are getting over......
December 25, 2018 Case Laws Central Excise

Restoration of appeal - appeal was dismissed for non-deposit of the statutory amount - even in the absence of such power of recall being provided in the statute, every......
December 25, 2018 Case Laws Central Excise

Revenue appeal - Monetary limit - If the tax effect is less than the monetary limit prescribed, the department can pursue the appeal only it falls in any of the......
December 25, 2018 Case Laws VAT and Sales Tax

Validity of recovery proceedings against the Director of a private limited company - the proceedings has to be taken first against the company and there should also be......
December 24, 2018 Case Laws GST

The Applicant’s contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons is to be treated as Composite Supply, where the Twin Pipe Air Brake System is.....
December 24, 2018 Case Laws GST

Classification of goods - rate of tax - Agricultural Soil testing Minilab and its Reagent Refills - whether classifiable under Tariff heading 9027 of the GST Tariff -......
December 24, 2018 Case Laws GST

The activities/transactions of renting of workwear qualify as “transfer of right to use” of goods in terms of entry 5 (f) of Schedule II of Central Goods and Services......
December 24, 2018 Case Laws GST

Classification of goods - Polished / Processed limestone slabs - The commodity “Polished/Processed limestone slabs” falls under Chapter 68 of the First Schedule to the......
December 24, 2018 Case Laws Income Tax

Entitlement to deduction of provision made in respect of doubtful and loss assets u/s 36(1)(viia)(c) - assessee did not have any positive profits to set it off from -......
December 24, 2018 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - nowhere it is the case of Revenue that the aforesaid additions made in the Assessment Order were based on any incriminating......
December 24, 2018 Case Laws Income Tax

Transfer pricing - ALP - Since the operating profit margin of the appellant company is better than those of the comparables, it can be safely concluded that the assessee....
December 24, 2018 Case Laws Income Tax

Addition on account of suppression of production - Rate of net profit - For determination of total production, all products and raw-material cannot be clubbed together......
December 24, 2018 Case Laws Income Tax

The disallowance of interest on the borrowings from the Citi Bank, which is solely based on the assumption that the borrowings from the Citi Bank have been used in the......
December 24, 2018 Case Laws Income Tax

If the capital gain is held to be taxable in India, then the loss suffered by the assessee and carry forward of such loss is allowable to the assessee. However, no such.....
December 24, 2018 Case Laws Income Tax

LTCG or STCG - transfer of ESOP - The contention that the assessee cannot exercise option in the absence of vesting is not relevant as the options were transferred......
December 24, 2018 Case Laws Income Tax

Addition based on seized documents during the course of search - presumption is rebuttable but assessee has not produced any evidence to rebut that presumption - it is......
December 24, 2018 Case Laws Service Tax

Recovery of differential Service Tax - amounts paid by NHAI as TDS - The appellant has also not been able to make out a case on limitation for simple reason that despite....
December 24, 2018 Case Laws Service Tax

Construction of complex services - the amount attributable to the consideration received by appellant in the form of land rights from the land owner stands included in......
December 24, 2018 Case Laws Central Excise

Restoration of appeal - praying for restoration of appeal was made with a delay of about 5 years - The appellant had already pre-deposited ₹ 7 lakhs. If the......
December 24, 2018 Case Laws Central Excise

Condonation of delay in filing appeal - Limitation is not intended to destroy the rights of parties. No prudent man would purposely lodge an appeal belatedly, unless and....
December 24, 2018 Case Laws Central Excise

CENVAT Credit - inputs - As the Revenue has not come with any evidence on record to show that the goods have been substituted by bazaar scrap, the allegation against......
December 22, 2018 News GST

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.
December 22, 2018 News GST

Recommendations made during 31st Meeting of the GST Council held on 22nd December, 2018 (New Delhi)-Rate changes
December 22, 2018 Case Laws GST

The composite activity of excavation and moveing / shifting the mineral sand from one place to another, by means of transport by roads/ramps is taxable as "Transport of.....
December 22, 2018 Case Laws GST

Classification of supply - The Applicant’s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service......
December 22, 2018 Case Laws GST

Construction of a private railway siding for carriage of coal and oil fuel to Raghunathpur TPS, as described in the agreement between the Applicant and DVC, is a......
December 22, 2018 Case Laws Income Tax

Seeking refund with interest on the basis of Income Tax Returns (ITR) - Withholding of refund u/s 241A - scrutiny assessment u/s 143(3) is pending - an intimation under.....

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