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Highlights / Annotations / Catch Notes For December of 2018

Home Highlights December December 2018 Year 2018

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Showing 51 to 100 of 618 Records

123 4 5 6........ 13

December 28, 2018 Case Laws Income Tax

Addition on account of sale of shares - auditors have given a remark that payment has not been made by the company on the sale of the shares and Demat account has not......
December 28, 2018 Case Laws Income Tax

Disallowance in respect of Hedging Loss - there is no such detail available to show that the alleged transactions entered on the portal of NCDEX were entered to counter.....
December 28, 2018 Case Laws Income Tax

Reopening of assessment for second time on the day on which the first reassessment was completed on 31.03.2015 is bad in law. Even if there was escapement of income, the....
December 28, 2018 Case Laws Income Tax

Stay of recovery of demand - Addition u/s 68 - Taxing capital gains claimed by the assessee as exempt u/s. 10(37) - assessee has been unable to establish a prime facie case - No stay.
December 28, 2018 Case Laws Customs

Refund of SAD - time limit of one year - the Commissioner(Appeals) has committed an error while giving an expanded interpretation qua limitation to favour assessee -......
December 28, 2018 Case Laws Service Tax

Classification of services - re-rubberisation of rollers provided by them to various customers/clients - demand raised under the category of 'Management, Maintenance or.....
December 28, 2018 Case Laws Service Tax

Refund claim - input services - export of services - The appellant is eligible to avail cenvat credits to get refunds on those services namely club and association, rent....
December 28, 2018 Case Laws Service Tax

Refund of accumulated CENVAT Credit - export of service - It is a settled position of law that the authorities while adjudicating the refund application under Rule 5 of.....
December 28, 2018 Case Laws Central Excise

CENVAT Credit - input services - Event Management Service - these services are in the nature of sales promotion service and would eonomine fall within the inclusive part....
December 28, 2018 Case Laws Central Excise

CENVAT Credit - input services - construction services - alteration and extension of railway track - locomotive engine servicing charges - to be treated as used in the......
December 28, 2018 Case Laws Central Excise

CENVAT Credit - input services - Engineering Designs and Drawings for civil and structural works - the definition of ‘input service’ is very wide and includes inputs......
December 28, 2018 Case Laws Central Excise

Valuation - scrap - with effect from 1st July 2000, with the introduction of transaction value concept in Section 4 of the Central Excise Act, 1944, duty has to be......
December 28, 2018 Case Laws VAT and Sales Tax

Whether the admitted activities carried on by the petitioner viz., slaughtering, defeathering, cleaning and cutting the poultry would be construed as an act of processing? - Held Yes
December 27, 2018 Notifications Income Tax

Agreement between the Government of the Republic of India and the Republic of the Hong Kong Special Administrative Region of People’s Republic of China for the avoidance....
December 27, 2018 Circulars Customs

Extension of rectification facility for IGST Export Refunds through Officer Interface upto 15.11.2018 and introduction of Refund through Refund mechanism for Short paid IGST
December 27, 2018 Case Laws Income Tax

Charitable institution - exemption u/s 11 - delay in filing the application for registration under Section 12A - the explanation offered is satisfactory and the delay......
December 27, 2018 Case Laws Income Tax

Provisional attachment orders made u/s 132 (9B) - the fact remains that the impugned attachment proceedings have already become infructuous, as the time for its......
December 27, 2018 Case Laws Income Tax

Reopening of assessment - The primary task of the AO is to probe whether any income had escaped assessment when the original returns were accepted or merely framed u/s......
December 27, 2018 Case Laws Income Tax

TDS u/s 194A - addition on account of Letter of Credit (LC) discount charges u/s 40(a)(ia) - the assessee has not made payment of interest to the bank or to the supplier....
December 27, 2018 Case Laws Income Tax

Additional depreciation on Plant & Machinery - mining activity - the appellant is engaged in the business of mining which amounts to manufacturing and hence entitled for....
December 27, 2018 Case Laws Income Tax

Reopening of assessment - addition made u/s 68 - non production of directors in person of share holder companies - mere reason of non production of directors in person......
December 27, 2018 Case Laws Income Tax

TDS u/s 195 - no technical knowledge, skill, know-how etc was made available to the assessee and thus the payment in question cannot be termed as fee for included......
December 27, 2018 Case Laws Income Tax

Depreciation on water supply scheme as well as for ‘road’ - AO directed to allow the assessee’s claim for 100% depreciation on water supply system and AO’s order......
December 27, 2018 Case Laws Income Tax

Reopening of assessment - receipt of accommodation entries - it is not at all discernible as to whether the Assessing Officer had applied his mind to the information and....
December 27, 2018 Case Laws Service Tax

Service tax audit of private agencies - whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can carry out the compulsory service tax audit of......
December 27, 2018 Case Laws Service Tax

CENVAT Credit - input services - The description of disputed services provided in the impugned order, do not fall under the excluded category provided under Rule 2(l) of the Rules.
December 27, 2018 Case Laws Central Excise

Lapse of credit in case of exempted goods - The question of reversal does not arise. In effect, the amendment to Cenvat Credit Rules, 2004 by the insertion of Rule 11......
December 27, 2018 Case Laws VAT and Sales Tax

The continuance of the orders of provisional attachment under section 45(1) of the Act after the passing of the final assessment orders being bad in law.
December 27, 2018 Case Laws VAT and Sales Tax

Second sale exemption - The cancellation of the registration of the selling dealer with effect from 01.04.1990 would have no impact on the transaction in question......
December 26, 2018 Circulars Income Tax

Extending the due date for furnishing of report under section 286 (4) of the Income-tax Act, 1961
December 26, 2018 Circulars Income Tax

Explanatory Notes to the Provisions of the Finance Act, 2018
December 26, 2018 News Indian Laws

Review of policy on Foreign Direct Investment (FDI) in e-commerce
December 26, 2018 Case Laws GST

Profiteering - supply of Readymade Garments - benefit of reduction in the rate of tax not passed on - the allegation of profiteering is not sustainable in terms of......
December 26, 2018 Case Laws GST

Profiteering - supply of “Panasonic LED TH43E200DX#45580” - the rate of tax in the Post-GST era has also been increased from 26.79% to 28%, therefore, the allegation of.....
December 26, 2018 Case Laws GST

Profiteering - supply of Peps Spring Koil Bornell Normal Maroon 75x60x6" Mattress - the rate of tax on the said product has increased from 14.5% (2% CST + 12.5% Excise).....
December 26, 2018 Case Laws Income Tax

Disallowance to 10% of the sub brokerage expenses - the Tribunal not accepting 20% disallowance and limiting the disallowance to 10% in these facts cannot be said to be.....
December 26, 2018 Case Laws Income Tax

Reopening of assessment - the reopening could not and should not have been declared as invalid, on the ground that he proceeded on the show cause notice issued by the......
December 26, 2018 Case Laws Income Tax

Capital gain computation on the basis of stamp duty valuation of the property in question - invoking section 50C - Since there is a gap of 3 years between MOU and......
December 26, 2018 Case Laws Income Tax

Disallowance made by the Assessing Officer by simply invoking clause (ii) to Rule 8D without recording any satisfaction in terms of Section 14A would not be in......
December 26, 2018 Case Laws Income Tax

Cancellation of registration u/s 12AA - Display and distribution of religious books free of cost in a small book shop without charging any rent or electricity charges......
December 26, 2018 Case Laws Income Tax

Entitlement to exemption u/s 10AA - whether the assessee who is operating his business from the unit of SEZ and to carries on trading activities in the nature of......
December 26, 2018 Case Laws Income Tax

Levy of interest u/s 201(1A) - Delay in depositing TDS to government - When the assessee has made payment of TDS on 07.07.2014 by way of online payment and the same was.....
December 26, 2018 Case Laws Income Tax

TDS u/s 194A - disallowance u/s 40(a)(ia) - non deduction of tds on interest paid - CA has certified that the payee (Tata Capital Finance Services Ltd.,) has accounted......
December 26, 2018 Case Laws Income Tax

Disallowance of proportionate revenue expenditure - allocating adhoc 10% of other expenses to work-in-progress account - AO directed to allocate 25% of other expenses of....
December 26, 2018 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - the mere disallowance under section 43B would not amount to concealment of income or furnishing inaccurate particulars of income - no penalty.
December 26, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - Corporate Debtor has failed to demonstrate that there was a pre-existing dispute in regard to quality and standard of goods supplied by......
December 26, 2018 Case Laws Companies Law

Striking off a company from register of ROC - failure to file balance sheet and annual returns since 2011 - If Income Tax Return is Nil it will have to be read as Nil......
December 26, 2018 Case Laws Customs

Temporary detention of baggage - Smuggling - gold of third country origin - the import of the aforesaid gold into India was in complete violation of the aforesaid......
December 26, 2018 Case Laws Customs

Smuggling - 24 ct. gold unfinished rings - Baggage Rules - prohibited goods - the learned single Judge, has only directed the return of the gold seized - When it is open....
December 26, 2018 Case Laws Service Tax

Penalty u/s 77 of FA - Issue on doubt - site formation service - The impact of clarificating circular dated 12.11.2007 has not been considered at all. As the other......

123 4 5 6........ 13

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