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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 2851 to 2900 of 5778 Records

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December 18, 2018 Case Laws Income Tax

Where the taxes deposited before filing the return of income were more than the taxes finally determined on regular assessment, the interest u/s 234A is held not leviable
December 18, 2018 Case Laws Income Tax

Claim of deduction u/s 80IC - claim of deduction u/s 80IC to the assessee cannot be denied simply because such a claim was not made in the return field u/s 139 (1)......
December 18, 2018 Case Laws GST

Services by way of conducting religious ceremonies by hiring various Pundits / Brahmins for the welfare of the people through its own website - GST on commission which......
December 18, 2018 Case Laws GST

Levy of GST - The applicant shall charge GST on the consultancy services rendered to Municipal Corporation of Grater Mumbai (MCGM) for an upcoming project of......
December 18, 2018 Case Laws GST

Levy of GST - Reimbursement of salary on behalf of foreign entity - pure agent - The applicant will not be liable to pay GST on Salary amount received from RMS and......
December 18, 2018 Case Laws GST

Classification of goods - Rates of GST - Unleavened Flatbreads - Leavened Flatbreads - Corn Chips, Corn Taco and Corn Taco Strips - Pancakes - Pizza Base - Certain goods....
December 18, 2018 Case Laws Customs

Penalty u/s 112(a) of the Customs Act, 1962 - allegation that Chartered Accountant (CA) has abetted the fraud - CA issued the Export Performance Certificate and Solvency....
December 18, 2018 Case Laws Customs

Classification of imported goods - compound optical microscopes or not - The classification of the impugned goods under heading no 90118000 of First Schedule to the......
December 18, 2018 Case Laws Service Tax

Valuation - benefit of abatement under N/N. 1/2006-ST - the value of the items supplied by the customers to the service provider on FOC basis is not includable in the......
December 18, 2018 Case Laws Service Tax

The party granted media rights represents the BCCI, and is designated in terms of the agreement as “Official Broadcaster” - the services as provided by the Appellants to....
December 18, 2018 Case Laws Service Tax

Extended period of limitation - There has been a plethora of judgments holding that existing confusion cannot be attributed as an act of having intention to evade the......
December 18, 2018 Case Laws Service Tax

Valuation of transfer of Goodwill- The demand raised is based on the Transfer of Business Agreement (425.25 crores) from which the value for transfer of goodwill is......
December 18, 2018 Case Laws Service Tax

Reversal of CENVAT Credit - Since these returns have been filed not by the due date but after the delay of one to two years, appellant had deliberately being suppressing....
December 18, 2018 Case Laws Service Tax

Refund claim - export of services - Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible, there is......
December 18, 2018 Case Laws Central Excise

CENVAT Credit of the inputs lying in their stock - If a condition under rule 4 specifically disallows cenvat credit on a particular goods or service, the cenvat credit......
December 18, 2018 Case Laws Central Excise

Levy of penalty under Rule 25 - 100% EOU - The goods which were there in stock were manufactured for the purpose of export under the contract which establish the fact......
December 18, 2018 Case Laws Central Excise

Classification of goods - rice bucket elevator - rice conveyor - according to the department these goods are classifiable under heading No. 8428, as “other lifting,......
December 17, 2018 Case Laws GST

Classification of services - Rate of GST - MEP activities (Mechanical, Electrical & Plumbing Works) undertaken by the applicant falls within the definition of composite.....
December 17, 2018 Case Laws GST

Levy of CGST/MGST/IGST - fixed fee received - brewing / manufacturing, packing and supply of Products i.e. alcoholic liquor for human consumption - Supply of beer per se....
December 17, 2018 Case Laws Income Tax

Initiation of special audit of the petitioner/assessee u/s 142(2A) - far from the case showing non-application of mind, the AO has carefully outlined what were the......
December 17, 2018 Case Laws Income Tax

Employee on deputation - computation of total salary paid as provided in Section 195A - income tax liability on the salary received by the appellant from the consultant.....
December 17, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - concealment or furnishing inaccurate particulars - Where the explanation is not make belief and sham but genuine, the assessee would satisfy the.....
December 17, 2018 Case Laws Income Tax

MAT computation - sick company - the assessee company’s net worth was negative and the assessee satisfied the condition to hold the company as sick industrial company.......
December 17, 2018 Case Laws Income Tax

Addition u/s 40A(3) - cash payment for freight charges paid to clearing and forwarding against for clearing our goods for exports - disallowances u/s 40A(3), cannot be......
December 17, 2018 Case Laws Income Tax

Weighted deduction u/s 35(2AB) - clinical trials conducted outside the ‘in-house R & D facility’ - such expenditure has to be necessarily spent outside the facility, but....
December 17, 2018 Notifications Customs

Seeks to further postpone the implementation of increased customs duty on specified imports originating in USA from 17th December, 2018 to 31st January, 2019
December 17, 2018 Case Laws Income Tax

Bad debts - assessee does not fulfill the conditions mandated in section 36(2) r.w.s 36(1)(vii) - However, the write off became imminent because the landlord declined to....
December 17, 2018 Case Laws Income Tax

Deduction u/s. 80IA - The issue raised that assessee is not doing the development work but is only doing the contract also does not stand to test as the assessee......
December 17, 2018 Case Laws Customs

Refund claim - Reduction of freight - refund rejected solely on the argument that the appellants had resorted to self-assessment procedure for payment of Customs Duty on....
December 17, 2018 Case Laws Customs

Valuation of imported goods - consignment of jute backed polypropylene carpet from Indonesia - rejecting the transaction value without the contemporaneous price, the......
December 17, 2018 Case Laws Service Tax

Nature of activity - service or sale - bottling of alcohol liquor on job-work basis - If the bottling amounts to manufacture, the Revenue’s stand that the appellant is......
December 17, 2018 Case Laws Service Tax

Refund of service tax paid erroneously - no service was provided - the refund claim which has been filed within one year after receiving the order or after coming to......
December 17, 2018 Case Laws Service Tax

Supply of cranes and material handling equipment can by no stretch of imagination can be brought within the scope of ‘Support of Service of Business or Commerce’.
December 17, 2018 Case Laws Central Excise

CENVAT Credit - input services - period prior to 01/04/2011 - assessee is eligible for availing credit of Service Tax paid on the Services availed for the purposes of......
December 17, 2018 Case Laws Indian Laws

Exemption sought in Paper ‘18’ of Group IV of the final CMA Examination - appellant has not been able to prove that he had sought any exemption - Having not acted with......
December 17, 2018 Case Laws Customs

Mis-declaration of value of export goods - rejection of valuation - attachment / seizure order - At this stage there being no further material on record, the prohibitory....
December 17, 2018 Case Laws Customs

Refund of excess duty paid - rejection of refund on the ground that the Petitioner had not submitted reassessed bill of entries - There is no question of challenging the....
December 17, 2018 Case Laws VAT and Sales Tax

A mere receipt of money, may attract liability to income tax, but sales tax could be levied only if there is a transaction of sale; which the Department has not proved......
December 15, 2018 Circulars SEBI

Cyber Security Operations Center for the SEBI registered intermediaries
December 15, 2018 Circulars SEBI

Clarification on clubbing of investment limits of Foreign Portfolio Investors ("FPIs")
December 15, 2018 Case Laws GST

Supply of service or not - direct transfer of BP business to MSPL and PM business to MPMPL - slump sale - related parties or not - input tax credit - notional......
December 15, 2018 Case Laws GST

Valuation - inclusion of amortized value of the tool received on FOC basis from the customer in assessable value - CBEC circular No. 47/21/2018 - The amortized value of.....
December 15, 2018 Case Laws Income Tax

Validity of assessment - if the corrigendum dated 16th April, 2014 and the order dated 12th March, 2014 of the Assessing Officer is without jurisdiction, the same can be....
December 15, 2018 Case Laws Income Tax

Allowability of “project expenses” - The expenditure incurred to carry out social and economic development - deduction u/s 37 does not matter whether or not the......
December 15, 2018 Case Laws Income Tax

TDS u/s 194A on interest awarded by the Motor Accident Claims - Deduction of TDS was illegal and contrary to the law of land - Income tax department directed to refund......
December 15, 2018 Case Laws Income Tax

Deduction u/s 54F - section 50C has no application in case the entire net sale consideration has been applied for acquiring the new house.
December 15, 2018 Case Laws Income Tax

Disallowance of business expenditure on publicity - nexus with business - expenses in question were incurred for earning business income, therefore, it was not capital......
December 15, 2018 Case Laws Income Tax

Addition u/s 68 - bogus claim of long term capital gains - explained share transaction - A.O. did not mention any fact as to how the claim of assessee was sham or bogus.....
December 15, 2018 Case Laws Income Tax

Disallowing of gift expenses and Diwali Gift expenses u/s 37 (1) - gift for the person who are not connected with the business of the assessee - CIT (A) was justified in....
December 15, 2018 Case Laws Income Tax

TDS u/s 194C - Disallowance of commission expenses u/s 40(a)(ia) - assessee has made provisions of commission at the year end but did not deduct TDS - the liability has.....

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