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Highlights / Annotations / Catch Notes For December of 2018

Home Highlights December December 2018 Year 2018

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Showing 151 to 200 of 618 Records

1 2 345 6 7 8........ 13

December 22, 2018 Case Laws Income Tax HC

Income Excluded from Block Assessment u/s 153A Due to Disclosure in PMGKY 2016 Confirmed Valid Jurisdiction.
December 22, 2018 Case Laws Income Tax HC

Assessing Officer Cannot Reopen Assessment Based on Change of Opinion from Previous Scrutiny Findings.
December 22, 2018 Case Laws Income Tax AT

Tax Case: Rs. 26.10 Crore Not Income Due to Arbitration Uncertainty; Not Chargeable for Assessee.
December 22, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Overturned: Income Reclassification Not Inaccurate or Suppressive, No Penalty Imposed.
December 22, 2018 Case Laws Income Tax AT

Assessee's Deduction Claim u/ss 10A/10AA Lacks Details on Miscellaneous Income, Focuses Only on Interest Income.
December 22, 2018 Case Laws Income Tax AT

Director's Daughter's Education Expenses Not Allowable as Business Expenditure; No Business Connection Found by Assessors.
December 22, 2018 Case Laws Income Tax AT

Court Rules Against Transfer Pricing Additions for Uncharged Interest on Inter-Company Receivables in IT Services Case.
December 22, 2018 Case Laws Income Tax AT

License Fees Not Classified as 'Royalty' Under India-Canada DTAA; No Tax for Non-Resident Company.
December 22, 2018 Case Laws Income Tax AT

Penalty Imposed at 10% u/s 271AAB(1)(c) for Additional Income Admitted During Section 132(4) Statement.
December 22, 2018 Case Laws Customs HC

Tribunal Overturns Order: Revenue's Contradictory Attempt Fails Without Specific Act Violations in Import Case.
December 22, 2018 Case Laws Customs AT

Imported Goods Classification Dispute: LCD TVs or Separate LCD Monitors and Tuner Boards? Confiscation and Penalty Overturned.
December 22, 2018 Case Laws Money Laundering AT

Bank Account Freezing Under PMLA: Officers Must Document Reasons and Issue Orders per Sections 20(1) and 20(2).
December 22, 2018 Case Laws Service Tax AT

Reworking Threaded Die Rolls Classified as Service, Not Manufacturing, and Subject to Service Tax.
December 22, 2018 Case Laws Service Tax AT

Appellant Not Liable for Service Tax Despite SEZ Unit's Non-Compliance with Legal Provisions.
December 22, 2018 Case Laws Service Tax AT

Service Tax for Software Engineers Housing Association Works Contracts Capped at 30% of Total Consideration.
December 22, 2018 Case Laws Service Tax AT

Lump Sum Work Agreements on Rate Contracts Exempt from Manpower Recruitment Service Tax Classification.
December 22, 2018 Case Laws Service Tax AT

One-Year Appeal Delay Excused Due to Unclear Order Communication and Unknown Receiver Identity.
December 22, 2018 Case Laws Central Excise HC

Appeal Delay of 1553 Days Excused Due to Incorrect Advice Under Voluntary Compliance Encouragement Scheme.
December 22, 2018 Case Laws Central Excise HC

CESTAT Rule 23(1): Parties can't add new evidence in appeals, but tribunal may allow exceptions for fairness.
December 22, 2018 Case Laws Central Excise AT

EOU Faces Excise Duty for Unauthorized Domestic Sales u/s 3(1) of Central Excise Act, 1944.
December 22, 2018 Case Laws Central Excise AT

Tribunal Rules Rejection of CENVAT Credit Refund Claim Erroneous Due to Lack of Evidence on Unjust Enrichment.
December 22, 2018 Case Laws Central Excise AT

CENVAT Credit Allowed for Garden Maintenance Services as Essential for Work Environment per PCB Guidelines.
December 22, 2018 Case Laws Central Excise AT

Court Rules Duty Refund Cannot Be Reclaimed Based Solely on Non-Manufacturer Status in Area-Based Exemption Case.
December 22, 2018 Case Laws VAT and Sales Tax HC

Multi-Function Printers Classified as "Laser Jet Printers" Under Entry 84.71 for MVAT Purposes, Overriding General Entries.
December 21, 2018 Notifications Companies Law

Central Government Delegates Powers u/s 2(41) and Section 14(1) of Companies Law for Tax Updates.
December 21, 2018 Case Laws GST AAR

Indian Army's Hire of Non-AC Vehicles Not Exempt from GST; 5% Rate Applies if No Input Tax Credit Used.
December 21, 2018 Case Laws GST AAR

Applicant Authorized to Issue E-Way Bill with 'Bill To' M/s. RSE/RPG and 'Ship To' M/s. X.
December 21, 2018 Case Laws GST AAR

GST Applies to Energy-Efficient Street Lighting Services with Infrastructure; Not Exempt as "Pure Services" Due to Goods Involvement.
December 21, 2018 Case Laws GST AAR

Bounce Charges Under GST: Considered Supply and Liable to Tax as Penalty or Liquidated Damages.
December 21, 2018 Case Laws Income Tax HC

Unabsorbed Depreciation Cannot Offset Income from Other Sources, Clarifies Recent Case Highlights.
December 21, 2018 Case Laws Income Tax HC

Interest from Fixed Deposits for Letters of Credit is Business Income, Not Separate Earnings.
December 21, 2018 Case Laws Income Tax HC

University Exam Reimbursements Not Subject to TDS u/s 194J for Professional or Technical Services.
December 21, 2018 Case Laws Income Tax HC

Tax Deduction at Source Not Required When Recipient Isn't Taxable in India: Section 195 Clarified in Havells Case.
December 21, 2018 Case Laws Income Tax AT

Earnest Money Forfeiture Deductible u/s 37(1) of the Income Tax Act, Excluded from Section 36(1)(viia) Coverage.
December 21, 2018 Case Laws Income Tax AT

Assessment Barred by Limitation u/s 153(2A) of Income Tax Act for March 1, 2010 Completion.
December 21, 2018 Case Laws Income Tax AT

No Joint Development Agreement; Sale Agreement Incomplete; No Possession Transfer; No Capital Gains Realized.
December 21, 2018 Case Laws Income Tax AT

Penalty Imposed u/s 271(1)(b) for Non-Compliance with Section 142(1) Notice During Tax Investigation Over Seven Years.
December 21, 2018 Case Laws Income Tax AT

Arm's Length Price Adjustment Made; Cost Plus Method Validated as Most Appropriate Method for Services Transactions.
December 21, 2018 Case Laws Income Tax AT

Discount on Flat Sales Recognized as Legitimate Business Expense; Revenue Authorities Cannot Limit Discounts Given to Customers.
December 21, 2018 Case Laws Insolvency and Bankruptcy AT

Sections 3 & 4 of Usurious Loans Act, 1918, Exempt in Insolvency Proceedings Under IBC Sections 7 & 9.
December 21, 2018 Case Laws Insolvency and Bankruptcy Tri

Corporate Insolvency Process Misused with Malicious Intent, Aiming Beyond Genuine Resolution.
December 21, 2018 Case Laws Insolvency and Bankruptcy Tri

Lenders' Removal of Resolution Professional at CIRP End Ruled Illegal and Arbitrary, Needs Overturning.
December 21, 2018 Case Laws Customs AT

Exemption for Road Construction Imports: Use on Any Project Maintains Entitlement, But Purpose Must Align with Criteria.
December 21, 2018 Case Laws Service Tax HC

Debate Over Six-Month Limitation on Service Tax Refunds and Constitutionality of Finance Act's Section 103.
December 21, 2018 Case Laws Service Tax AT

CENVAT Credit for hotel construction services, including security and internet, remains unaffected u/r 6(5) CCR.
December 21, 2018 Case Laws Service Tax AT

Refund Claim Valid Within One Year Post-CESTAT Decision Under Clause B, Sub Clause (ec) Time Limitation.
December 21, 2018 Case Laws Service Tax AT

Service Tax Implications: Are Collection Agents for Financial Institutions Classified Under Business Auxiliary Service or Recovery Agent Service?
December 21, 2018 Case Laws Service Tax AT

Refund Granted for Wrongly Paid Service Tax on Property Rent; Section 11B Limitation Period Not Applicable.
December 21, 2018 Case Laws Service Tax AT

Court Dismisses Extended Tax Demand; No Penalty Due to Interpretative Nature of Service Tax Rate Revision.
December 21, 2018 Case Laws Central Excise HC

Petitioner Misclassified as Manufacturer Instead of Trader, Faces Demand u/s 11A of Central Excise Act.

1 2 345 6 7 8........ 13

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