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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 2951 to 3000 of 5778 Records

1 ....56 57 58 596061 62 63 64........ 116

December 12, 2018 Case Laws Customs

EOU Scheme - the appellants had not fulfilled the conditions of use of capital goods/equipment for development of software, meant for export - confirmation of......
December 12, 2018 Case Laws Customs

Classification of imported goods - membrane elements - The products which fall under Chapter Sub-heading 842121 as mentioned in Column (3) relating to the product "Water....
December 12, 2018 Case Laws Service Tax

Business Auxiliary Service - job work - polishing the utensils - Since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its.....
December 12, 2018 Case Laws VAT and Sales Tax

Location of sale - where the situs of a sale - The agreement executed in Gujarat and Puducherry does not make the sale within that State or Union Territory, as Section 4....
December 12, 2018 Circulars DGFT

Requirement of documents for online IEC applications-clarifications reg.
December 12, 2018 Circulars DGFT

Amendment of Para 2.63 of the Handbook of Procedure (2015-20) - Exhibits Required for National and International Exhibitions or Fairs and Demonstration
December 12, 2018 Circulars Customs

Revision of All Industry Rates (AIRs) of Duty Drawback.
December 12, 2018 News Indian Laws

SEZ Policy review committee report
December 12, 2018 Circulars GST

Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
December 12, 2018 Case Laws Income Tax

Charitable activity - Merely because the society is primarily created for the benefit and convenience of Anesthetists, it cannot be said that the object of the society......
December 12, 2018 Case Laws Income Tax

MAT Credit admissible in terms of Section 115JAA has to be set off against the tax payable (assessed tax) before calculating interest under Sections 234A, 234B and 234C
December 12, 2018 Case Laws Income Tax

Validity of assessment against non existent entity - curable defect u/s 292B - scheme of merger adopted - If the letter has not been filed before the AO during the......
December 12, 2018 Case Laws Income Tax

Exemption claimed u/s 10AA - interest and remuneration to partners - the CIT(A) was right in deleting the disallowance made by the AO on account of non provision of......
December 12, 2018 Case Laws Income Tax

Disallowance of depreciation to assessee trust - specific provisions of section 11(6) which bars claim of depreciation of expenditure incurred for charitable purposes is....
December 11, 2018 Notifications SEBI

Securities and Exchange Board of India (Mutual Funds) (Third Amendment) Regulations, 2018
December 11, 2018 Case Laws GST

Government Entity or not - Power Supply Infrastructure Development work - CIDCO is covered under the definition of the term ‘Government Entity’ as per Notification No.......
December 11, 2018 Case Laws GST

Requirement of registration - applicability of the GST Act - receipt of fees from members by the Lions Club of Poona, Kothrud - the amounts collected as ‘fees’ from the.....
December 11, 2018 Case Laws Income Tax

Accrual of income - accounting treatment in respect of prepaid cards - there must be the “right to receive the income on a particular date, so as to bring about a......
December 11, 2018 Case Laws Income Tax

Drilling rig as a qualifying ship within the meaning of Section 115VD - Revenue’s contentions that the vessel is nothing but “offshore installations” has no merit, in......
December 11, 2018 Case Laws Income Tax

Depreciation on storage tanks - @10% or 15% - building or plant and Machinery - the same falls within definition of a “plants” which has been used by the assessee in the....
December 11, 2018 Case Laws Income Tax

Bogus long term capital gain - addition made towards unexplained cash credit u/s 68 - revenue did not indicate any specific evidence against the assessee in above terms.....
December 11, 2018 Case Laws Income Tax

Reopening of assessment - AO cannot act mechanically on the basis of report of Investigation Wing and to show that the AO has applied his mind, he must distinct all......
December 11, 2018 Case Laws Income Tax

MAT computation - Addition towards not deducting the waived interest amount of under ‘one time settlement’ for computing book profit u/s 115JB - sick industrial company.....
December 11, 2018 Case Laws Income Tax

Capital gain computation - the assessee is not eligible for deduction u/s 54 and shifting of the assessment year for making the addition on this account would not......
December 11, 2018 Case Laws Service Tax

Maintainability of writ petition - interpretation of Sections 66D(k), 66D(e) and 66E(e) - Exemption from service tax / negative list - To apply the law to a fact, one......
December 11, 2018 Case Laws Service Tax

For one refund claim there cannot be more than one show cause notice and one adjudication order. It is not permitted to Revenue to reject the refund claim on one ground.....
December 11, 2018 Case Laws Central Excise

CENVAT Credit - All the elements including the excise duty has gone into the assessable value of the pressure cooker which is cleared along with the free Tawa in the......
December 11, 2018 Case Laws Central Excise

CENVAT Credit - Rent-a-cab - it is found that in fact it is not rent-a-cab whereas it is service of supply of tangible goods which was used for organizing medical camp......
December 11, 2018 Case Laws VAT and Sales Tax

Rejection of books of account was made on valid basis. Therefore, the authorities have not erred in looking into the electricity consumption for the purpose of making an....
December 11, 2018 Case Laws Income Tax

MAT computation - loss arising from foreign exchange fluctuation - Though before us the Revenue contended that the assessee has made only a provision, we find that......
December 11, 2018 Case Laws Income Tax

Addition u/s 68 - Addition made towards share premium - creditworthiness of the share applicant companies would have to be examined by the AO of those companies and not.....
December 11, 2018 Case Laws Income Tax

Bogus capital gain on sale of long term shares - exemption u/s 10(38) denied - The holding of the shares by the assessee cannot be doubted and the finding of the AO is......
December 10, 2018 Circulars SEBI

Cyber Security and Cyber Resilience framework of Stock Exchanges, Clearing Corporations and Depositories
December 10, 2018 Circulars SEBI

Disclosure of significant beneficial ownership in the shareholding pattern
December 10, 2018 Circulars SEBI

Cyber Security and Cyber Resilience framework of Stock Exchanges, Clearing Corporations and Depositories
December 10, 2018 Case Laws GST

Levy of GST - Construction services - relevant date of completion of construction of the property - If the entire consideration is received after the date of completion,....
December 10, 2018 Case Laws GST

Levy of GST - landowner - The builder offered to develop and promote a multistoried residential apartment cum commercial building in the property - premises allotted to.....
December 10, 2018 Case Laws GST

Levy of GST - land development agreement - The applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the......
December 10, 2018 Case Laws GST

Exemption from GST - supply of transportation services - The Applicant is engaged in the work of Supply, Laying and Terminating of 220kV U/G cables package to the......
December 10, 2018 Case Laws GST

Levy of GST - Separate registration is required or not - imports received at Haldia Port Kolkata for Mumbai head office - the applicant can clear the goods on the basis.....
December 10, 2018 Case Laws GST

E-way bill - purchase of car from another state - personal effects - temporary registration in the selling state - can brand new car be treated as used car - detention......
December 10, 2018 Case Laws Income Tax

Disallowing the business expenditure claimed as incurred for the higher education abroad of the son of a Director of the assessee company, who was also the Managing......
December 10, 2018 Case Laws Income Tax

The assessee had the option to opt for the 'Initial assessment year' for claiming deduction u/s 80IA and hence, loss or depreciation in the year earlier to 'initial......
December 10, 2018 Case Laws Income Tax

Additions u/s 56 - The gifts received from the close relatives u/s 56(2)(v) are outside the scope of 56(2). - The surrender of the rights of the close relatives in......
December 10, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - a narrow definition to the word ‘’individual benefit’’ cannot be given. The benefit will include direct or indirect things.......
December 10, 2018 Case Laws Income Tax

Software development expenditure which was application software was revenue in nature - deduction allowed u/s 37.
December 10, 2018 Case Laws Income Tax

Claim towards exchange fluctuation loss - for the purpose of depreciation, the cost of asset cannot be reduced or increased due to exchange rate fluctuation - allowed as....
December 10, 2018 Case Laws Service Tax

Works contract service - valuation - inclusion of material supplied free of cost by the service provider in assessable value - CESTAT has confirmed the demand - SC......
December 10, 2018 Case Laws Service Tax

Management or Business Consultant Service - assistance in implementing Clean Development Mechanism (CDM) - sale and management of certified emission reduction......
December 10, 2018 Case Laws Service Tax

Voluntary Compliance Entitlement Scheme - With the said rejection, the immunity from interest and penalty as was available to the appellant under VCES Scheme was no more....

1 ....56 57 58 596061 62 63 64........ 116

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A: Director Identification Number

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