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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 2751 to 2800 of 5778 Records

1 ....52 53 54 555657 58 59 60........ 116

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. -....
December 21, 2018 Case Laws Central Excise

Clandestine removal - Merely because there are certain cash deposits in the account of the director of the company, it cannot be concluded that these are amounts......
December 21, 2018 Case Laws Central Excise

Valuation - stock transfers to depots at the prices prevalent on such date at the depots - depot sale price known prior to removal on which duty was paid - On subsequent....
December 21, 2018 Case Laws Central Excise

CENVAT Credit - Fire extinguishers are qualified under Chapter 84. Hence, are the capital goods in view of Rule 2 (A) (i) of CCR. Otherwise also fire extinguishers are......
December 21, 2018 Case Laws Central Excise

CENVAT Credit - input services - the cost of catering services has been born by the appellant company and has not been recovered from the employees. Such service is......
December 21, 2018 Case Laws Central Excise

Clandestine removal - Recovery of the registers/documents/lose papers maintained in the assessee’s factory for internal movement of the goods from one section to......
December 20, 2018 Notifications Companies Law

Companies (Incorporation) Fourth Amendment Rules, 2018
December 20, 2018 Notifications Companies Law

Companies (Registration of Charges) Second Amendment Rules. 2018
December 20, 2018 Notifications SEBI

SECURITIES AND EXCHANGE BOARD OF INDIA (SETTLEMENT PROCEEDINGS) REGULATIONS, 2018
December 20, 2018 Case Laws GST

Classification of goods - P P Leno Bags - whether classified under Tariff code 63053300 or otherwise? - The item under consideration being woven bags of polypropylene......
December 20, 2018 Case Laws GST

Input tax credit - Whether ITC of IGST paid on bill to ship to’ model admissible to the applicant? - Held Yes
December 20, 2018 Case Laws GST

Where the applicant provides transport services to a training institute for carting food from one building to another for service/sale and the applicant charges a......
December 20, 2018 Case Laws GST

The activity of supply of food in canteens of office, factory, hospital, college, industrial unit etc. on contractual basis excepting that supply is not event based or......
December 20, 2018 Case Laws GST

Levy of GST - supply of services or not - contribution made by Members towards “Annual Membership Fees and registration fees” to the Corpus Fund of BCSBI - The......
December 20, 2018 Case Laws Income Tax

Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the......
December 20, 2018 Case Laws Income Tax

The transaction where cash is paid to person in lieu of a future promise cannot be a “benami” transaction as there is no lending of name. There can be no “benami”......
December 20, 2018 Case Laws Income Tax

TDS u/s 194C - the reimbursement of expenses to C&F Agents does not constitute income in the hands of the concerned C&F Agents and therefore TDS is not required to be deducted at source
December 20, 2018 Case Laws Income Tax

Allowability of the interest expenditure as a deduction u/s 57(iii) against interest on FDRs - assessee for not opting for a premature encashment of the FDR's and rather....
December 20, 2018 Case Laws GST

Supply or not - Transitional provisions - Section 141 of the CGST Act, 2017 - The transfer of machines & moulds (being capital goods), from the premises of the......

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F: Transfer of ITC without filing ITC-02

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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A: Director Identification Number

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