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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

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December 26, 2018 Case Laws Service Tax AT

Proprietary Concern Avoids Penalty After Late ST-3 Returns by Settling Full Service Tax with Interest.
December 26, 2018 Case Laws Service Tax AT

Service Tax Demand on Director Fees Challenged Due to Lack of Documents Proving Employer-Employee Relationship.
December 25, 2018 Case Laws GST HC

Indian Supplier to Duty-Free Shop Not 'Export' Under GST; Rule 96-A Bond/LUT Required for Duty-Free Supplies.
December 25, 2018 Case Laws GST DSC

Court Allows Interrogation of Custodial Accused in GST Evasion Case Involving Fake Invoices; Statements to be Recorded.
December 25, 2018 Case Laws GST DSC

Bail Canceled for Accused in Fake Invoice Scam Involving Bogus Companies and Dummy Proprietors.
December 25, 2018 Case Laws GST HC

GST and Import Duty Levied on Goods from Duty-Free Shops Before Immigration Clearance; Customs Action Upheld.
December 25, 2018 Case Laws Income Tax HC

Assessing Officer Cannot Reopen Assessment After Four Years Without Evidence of Incomplete Disclosure by Petitioner.
December 25, 2018 Case Laws Income Tax HC

Transaction Not an SDT u/s 92BA(i); No Need for Form 3CEB Disclosure in Loan Purchase from HDFC Ltd.
December 25, 2018 Case Laws Income Tax HC

Denial of Benefits Under Income Tax Act's Section 11 Applies Only to Non-Compliant Income Portions of a Trust.
December 25, 2018 Case Laws Income Tax HC

Overseas businesses in DTAA countries must provide PAN; tax rates follow treaty rules, not domestic laws.
December 25, 2018 Case Laws Income Tax HC

Section 80IB Deduction Allowed for Mentha Oil Hedging Profits; Direct Connection to Manufacturing Not Required.
December 25, 2018 Case Laws Income Tax HC

Court Dismisses Petition Against Reopened Assessment Due to New Tangible Evidence by Assessing Officer.
December 25, 2018 Case Laws Income Tax HC

Section 94(8) of the Income Tax Act targets dividend stripping in share transactions, intended for prospective application only.
December 25, 2018 Case Laws Income Tax AT

Denial of Tax Benefit: Land Purchase Outside 1-Year Limit Disqualifies Section 54F Exemption for Capital Asset Sale.
December 25, 2018 Case Laws Income Tax AT

Court Upholds Disallowance of Ad-Hoc Salary Due to Lack of Protective Claim in Later Years.
December 25, 2018 Case Laws Income Tax AT

Fee Levied u/s 234E for TDS Processing Contested; Impugned Order Set Aside Due to Missed Deadline.
December 25, 2018 Case Laws Income Tax AT

Mutuality Doctrine Exclusion: Pay & Park, Vodafone, BSNL, Idea Rentals, and Fixed Deposit Interest Not Covered.
December 25, 2018 Case Laws Income Tax AT

Revenue Rejects Assessee's Claim for Expenses on Undisclosed Truck Receipts Due to Lack of Substantiation and Presumptive Nature.
December 25, 2018 Case Laws Income Tax AT

Purchase of Land with Shed Qualifies as Residential House for Section 54F Deduction Eligibility in Income Tax Case.
December 25, 2018 Case Laws Customs HC

Court Denies Provisional Release of 552 Cartons of Undeclared Sewing Machine Needles in Import Case.
December 25, 2018 Case Laws Customs AT

Green Pepper Misclassified as Spice, Not Vegetable, Sparks Legal Proceedings Over Bills of Entry Declarations.
December 25, 2018 Case Laws Service Tax HC

Court Rules Against Restricting Input Tax Credit to One Unit for IP Rights and IT Services.
December 25, 2018 Case Laws Service Tax AT

Show Cause Notice Based Only on Audit Objections Cannot Allege Suppression: Legal Decisions Affirm.
December 25, 2018 Case Laws Service Tax AT

Appellant's Non-Disclosure of Renegotiation Leads to Extended Limitation Period for Service Tax Assessment.
December 25, 2018 Case Laws Central Excise HC

Appeal Dismissed for Non-Deposit; Quasi-Judicial Authorities Can Exercise Inherent Recall Powers for Justice.
December 25, 2018 Case Laws Central Excise HC

Department Can Only Appeal Low-Value Excise Cases if Exceptions Apply; Must Maintain Consistency Across Assessees.
December 25, 2018 Case Laws VAT and Sales Tax HC

Authorities Must Prove Inability to Recover from Company Before Targeting Director in Recovery Proceedings.
December 24, 2018 Case Laws GST AAR

GST Rate Set at 5% for Retrofitting Twin Pipe Air Brake Systems on Railway Wagons as Composite Supply.
December 24, 2018 Case Laws GST AAAR

Agricultural Soil Testing Minilab Reagents Classified Under GST Tariff Heading 9027, Not Eligible for Exemption Under 8201.
December 24, 2018 Case Laws GST AAR

Renting workwear under Schedule II, entry 5(f) of CGST Act 2017 is a mixed supply with services like washing.
December 24, 2018 Case Laws GST AAAR

Limestone slabs classified under Chapter 68 of Customs Tariff Act, 1975, not under Chapter 25.
December 24, 2018 Case Laws Income Tax HC

Court Upholds Deduction for Doubtful Assets u/s 36(1)(viia)(c) Despite Lack of Positive Profits.
December 24, 2018 Case Laws Income Tax AT

Additions u/s 68 Invalid in Tax Assessment: No Incriminating Material Found in Section 132 Search.
December 24, 2018 Case Laws Income Tax AT

Appellant's Operating Profit Margin Exceeds Peers; No Extra Adjustments Needed for AMP Expenses Benchmarking.
December 24, 2018 Case Laws Income Tax AT

Alleged suppression in production affects net profit rate; distinct recipes prevent standardizing total production quantities.
December 24, 2018 Case Laws Income Tax AT

Interest Disallowance on Citi Bank Loans Unsupported by Evidence; No Legal Basis for New Projects Assumption.
December 24, 2018 Case Laws Income Tax AT

Assessee Faces Double Jeopardy: Capital Gains Taxed Without Allowing Loss Carry Forward, Deemed Unjust by AO.
December 24, 2018 Case Laws Income Tax AT

Capital Gains from Transferring 3,750 ESOPs Classified as Long-Term Despite Unexercised Options Due to Non-Vesting.
December 24, 2018 Case Laws Income Tax AT

Taxpayer Fails to Counter Presumed Income from Seized Documents; Additions to Income Upheld.
December 24, 2018 Case Laws Service Tax AT

National Authority Faces Demand for Unpaid Differential Service Tax Due to TDS Discrepancy in Financial Reporting.
December 24, 2018 Case Laws Service Tax AT

Appellant's land rights as consideration included in villa sales value; demand set aside.
December 24, 2018 Case Laws Central Excise HC

Court Considers Restoring Appeal After 5-Year Delay; Appellant Pre-Deposited Rs. 7 Lakhs Pending Compliance with Conditions.
December 24, 2018 Case Laws Central Excise HC

Court Highlights: Delay in Filing Appeals Shouldn't Unfairly Deny Rights; No Malicious Intent Presumed in Late Filings.
December 24, 2018 Case Laws Central Excise AT

Appellant's CENVAT Credit Claim Upheld: Revenue's Allegations of Goods Substitution with Bazaar Scrap Lack Evidence.
December 22, 2018 News GST

GST Council Revises Tax Rates, Exemptions, Reverse Charge Mechanisms to Enhance Compliance and Clarity Across Sectors.
December 22, 2018 News GST

GST Council Meeting: Key Rate Reductions Proposed for 28% Bracket, Compliance Simplification, and Efficiency Enhancements Discussed.
December 22, 2018 Case Laws GST AAAR

Mineral Sand Excavation and Transport Classified as 'Transport of Goods' for Taxation Under Goods Transport Agency Rules.
December 22, 2018 Case Laws GST AAR

Printing Bibles on Order Classified as Service Supply Under SAC 9989; Ineligible for Export Benefits in India.
December 22, 2018 Case Laws GST AAR

Private Railway Siding for Raghunathpur TPS Classified as Composite Works Contract, Taxed at 12% Under Agreement with DVC.
December 22, 2018 Case Laws Income Tax HC

Court Denies Refund Request; Section 241A Withholding Valid Due to Pending Scrutiny Assessment u/s 143(3.

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