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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

Assessment u/s 153A - block assessment - Exclusion of Income disclosed under Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY) - The grievance of the petitioner stands......
December 22, 2018 Case Laws Income Tax

Reopening of assessment - if the Assessing Officer is to reopen the finding rendered in the scrutiny assessment, then it would clearly amount to change of opinion, which....
December 22, 2018 Case Laws Income Tax

Accrual of income where issue has been referred to arbitration - there was no certainty of realization of the claim of the assessee - such amount of ₹ 26.10 crore.....
December 22, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - loss on sale of shares - change in head of income by AO - merely change of head of income cannot characterize furnishing inaccurate particulars......
December 22, 2018 Case Laws Income Tax

Deduction u/s 10A/ 10AA - The whole contention raised by the assessee was with respect to only the interest income and there was no details furnished of the......
December 22, 2018 Case Laws Income Tax

Allowable business expenditure - Personal expenditure - Expenses on education of the daughter of one of the directors of the assessee company - nowhere demonstrate that.....
December 22, 2018 Case Laws Income Tax

Transfer pricing - additions towards interest on inter-company outstanding receivables (arising on account of provision of IT-enabled services) - assessee has not......
December 22, 2018 Case Laws Income Tax

Accrual of Income in India - assessee as a non-resident company which received licence fees in terms of "Membership and Technology Transfer Agreement" - the receipt......
December 22, 2018 Case Laws Income Tax

Penalty u/s 271AAB (1)(c) - admission of additional income while recording the statement u/s 132(4) - the assessee fulfilled all the conditions therein and therefore,......
December 22, 2018 Case Laws Customs

Validity of second SCN - import of restricted item - The first order having being set aside by the Tribunal, on the ground that no specific contravention of the Act had.....
December 22, 2018 Case Laws Customs

Classification of imported goods - whether classified as LCD TVs or classified as LCD Monitors and TV Tuners Boards separately? - Simply claiming the classification as......
December 22, 2018 Case Laws Money Laundering

Offence under Prevention of Money Laundering Act - Attachment of bank account - Even after the property is frozen, the officer has to record his reasons to believe in......
December 22, 2018 Case Laws Service Tax

Job work - service or manufacture? - appellants received worn out threaded die rolls from their customers for rework/remanufacturing/reconditioning - The nature of......
December 22, 2018 Case Laws Service Tax

There being no dispute that the services rendered by the appellant to an unit in SEZ who was supposed to follow the provisions of the law, which he did not do so, would.....
December 22, 2018 Case Laws Service Tax

Works contract services- services rendered to Software Engineers Employees Housing and Welfare Association - , the service tax liability needs to be limited to only 30%.....
December 22, 2018 Case Laws Service Tax

Classification of services - when lumpsum work is agreed upon to be rendered on rate contract payment, the same would not amount to manpower recruitment or supply agency service.
December 22, 2018 Case Laws Service Tax

Condonation of delay of one year in filing appeal - proper communication of order - the identity of the receiver is not known nor is it clear whether the signatory is......
December 22, 2018 Case Laws Central Excise

Condonation of the delay of 1553 days in filing the appeal - the assessee was not correctly advised that they would not be in a position to contest the merits of the......
December 22, 2018 Case Laws Central Excise

Principles of natural justice - Sub-Rule (1) of Rule 23 of the CESTAT Rules states that the parties to the appeal shall not be entitled to produce any additional......
December 22, 2018 Case Laws Central Excise

Liability of excise duty - Goods removed by EOU to domestic tariff area without obtaining permission - the duty liability on goods would arise u/s 3(1) of the Central......
December 22, 2018 Case Laws Central Excise

Refund of reversed CENVAT credit - rejection of refund claim, which it is entitled to get by virtue as the order of this Tribunal, on the ground of unjust enrichment......
December 22, 2018 Case Laws Central Excise

CENVAT Credit - input services - Garden Maintenance Services is required as per the guidelines of the PCB for the purpose of a better work atmosphere - credit cannot be denied.
December 22, 2018 Case Laws Central Excise

Recovery of cash refund (erroneous refund) - area based exemption - duty on account of erroneous refund cannot be demanded on the allegation that the appellant was not a manufacturer
December 22, 2018 Case Laws VAT and Sales Tax

Classification of goods - multi function printers - MVAT - The printers sold by the appellant are classifiable under Entry 84.71 of the IT Products Notification as......
December 21, 2018 Notifications Companies Law

Delegation by Central Government - powers vested in it under the first proviso to clause (41) of section 2 and second proviso to sub-section (1) of section 14
December 21, 2018 Case Laws GST

Rate of GST - supply of non-air conditioned vehicles on hire to Indian Army - Contract carriage - The Service provided by the applicant is not exempted under......
December 21, 2018 Case Laws GST

Supply - e-way bill - The applicant can issue an e-way bill in which the ‘bill to’ will be mentioned in the name of M/s. RSE/RPG whereas ‘ship to’ would be in the name......
December 21, 2018 Case Laws GST

Levy of GST - Supply of goods or not - pure services - providing energy efficient street lighting services with infrastructure to BMC - pure service should mean pure......
December 21, 2018 Case Laws GST

Levy of GST - penalty/ liquidated damages - supply of service or not - Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST.....
December 21, 2018 Case Laws Income Tax

Whether assessee is entitled to set off the un-absorbed depreciation against the income from other sources ? - there could be no depreciation claimed as against income......
December 21, 2018 Case Laws Income Tax

Nature of interest income earned from the fixed deposits for opening the letter of credits and for retention of margin money - It can only be income derived from profits....
December 21, 2018 Case Laws Income Tax

TDS u/s 194J - amount reimbursed by the Assessee-University to the affiliated colleges for holding examinations - whether the amount is in the nature of services of......
December 21, 2018 Case Laws Income Tax

TDS u/s 195 - where the recipient of income of parent company is not chargeable to tax in India, then the question of deduction of tax at source by the payer would not......
December 21, 2018 Case Laws Income Tax

Deduction u/s 37(1) - earnest money forfeited - As such the alleged amount though is not covered by the provisions of Section 36(1)(viia) but certainly it will be allowable u/s 37(1)
December 21, 2018 Case Laws Income Tax

Assessment barred by limitation by virtue of section 153(2A) - whether the time limit prescribed u/s 133(2A) of the I.T.Act is applicable for the assessment i.e.......
December 21, 2018 Case Laws Income Tax

Capital gain - JDA or agreement for sale - In the instant case, there is no Joint Development Agreement (JDA), but only an unregistered sale agreement, which could not......
December 21, 2018 Case Laws Income Tax

Penalty u/s 271(1)(b) - refusal to answer the notice u/s 142(1) - compliance to tax investigation - if the assessee really had no connection with such accounts, no......
December 21, 2018 Case Laws Income Tax

Upward adjustment on arm’s length price - selection of MAM - No infirmity in choosing the Cost Plus Method (CPM) by the assessee to determine the arm’s length price......
December 21, 2018 Case Laws Income Tax

Disallowance of Discount on sale of flat - Allowable business expenditure - Revenue cannot sit on the arm chair of the business-men and decide how much expenses should......
December 21, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - the provisions of Sections 3 & 4 of the ‘Usurious Loans Act, 1918’ are not applicable to any of the proceeding under Section 7.....
December 21, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - mala fide intention - the corporate applicant filed the application with mala fide intention and with ulterior motive for......
December 21, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency proceedings - the decision taken by the Lenders for removing the Resolution Professional at the expiry of the CIRP is not in accordance with the law....
December 21, 2018 Case Laws Customs

Benefit of exemption - import of specified goods - The deployment on any road construction project would suffice for continuing entitlement to the exemption, the object.....
December 21, 2018 Case Laws Service Tax

Refund claim of service tax - validity of period of limitation of 6 months - exemption grated with retrospective effect - vires of Section 103 of the Finance Act, 1994 -....
December 21, 2018 Case Laws Service Tax

CENVAT Credit - Construction of the Hotel Building - commonly used input services - security services - Internet Services - in view of Rule 6(5) of CCR thereof no......
December 21, 2018 Case Laws Service Tax

Refund claim - time limitation - duty became finally refundable to the appellant only after the decision of the CESTAT and as per above said sub clause (ec) of Clause B,....
December 21, 2018 Case Laws Service Tax

Classification of services - Business Auxiliary Service or not - The scope of the work is to act as collection agents of ICICI. Such activity would definitely fall under....
December 21, 2018 Case Laws Service Tax

Refund of service tax paid wrongly under the category of renting of immovable property - A tax wrongly realized or paid on in excess of what is permissible in law, is a.....
December 21, 2018 Case Laws Service Tax

Extended period of limitation - penalty - service tax rate was revised from 8% to 10.2% - the issue being of interpretation of law, longer period of demand cannot be......
December 21, 2018 Case Laws Central Excise

Jurisdiction to raise demand u/s 11A central excise - extended period of limitation - petitioner availed the benefit of the Duty Free Credit Entitlement (DFCE) scheme. -....

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