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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3001 to 3050 of 5778 Records

1 ....57 58 59 606162 63 64 65........ 116

December 10, 2018 Case Laws Service Tax

Penalty u/s 78 - they were under bonafide belief that service provided from SEZ unit is not chargeable to Service Tax. Therefore the payment of Service Tax was escaped......
December 10, 2018 Case Laws Central Excise

Interest on delayed refund - Refund of duty paid in excess - if the amount is refunded within 3 months of the order of Tribunal, the same will be in consonance with the.....
December 10, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - Iron fills as are emerging as a by-product but an inevitable waste due to being segregated during the manufacture of the final product, the......
December 10, 2018 Case Laws Central Excise

SSI Exemption - use of Brand Name of other person - The appellant is using brand name which is also used by other family members cannot be said that the appellant is......
December 10, 2018 Case Laws Central Excise

Classification of goods - fragrances (Perfumery compound) - The product perfumery compound manufactured by the appellant is correctly classifiable under 3302 and not......
December 10, 2018 Case Laws Central Excise

Utilization of Cenvat Credit of basic excise duty - appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess /......
December 10, 2018 Case Laws Central Excise

Process amounting to manufacture or not - process of tinting i.e. mixing the base paint with the colourants to obtain the paint of desired shade - The said activity is......
December 10, 2018 Case Laws Central Excise

CENVAT Credit - defective goods returned by the customer - The Deputy Commissioner has not acted on the the request, therefore, the appellant have taken suo moto credit.....
December 10, 2018 Case Laws Central Excise

Refund of accumulated credit - inputs used in the exempted export goods - even though the finished goods are exempted, the same is allowed to be exported under Bond/ LUT....
December 10, 2018 Case Laws VAT and Sales Tax

Levy of Tax - chemicals used as consumables in the process of job work of dyeing of fabric - The tax on the entire value of chemicals consumed during the process of......
December 10, 2018 Case Laws VAT and Sales Tax

Levy of tax - sale or not - health care services - The supply of drugs, medicines, implant, stents, valves and other implants are integral to a medical......
December 10, 2018 Case Laws VAT and Sales Tax

Input tax credit - purchase of Generator sets and its parts which are capital goods and used in the generation of electricity - as the same is available in terms of the.....
December 9, 2018 News Indian Laws

Effective tax rate on complex, building, flat etc.
December 8, 2018 Notifications Income Tax

U/s 115JG(1) of IT ACt 1961 - Central Government notifies conditions a foreign company engaged in the business of banking in India
December 8, 2018 News GST

GST Annual Returns - Due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C extended till 31.3.2019
December 8, 2018 Notifications Income Tax

Income-tax (13th amendment), Rules, 2018 - Amendments to Rule 8AA
December 8, 2018 Notifications Income Tax

TDS deduction under section 194A of the Income-tax Act, 1961 in case of Senior Citizens - NO TDS on interest upto ₹ 50,000.
December 8, 2018 Circulars Customs

AEO programme digitization - Ease of doing business - Development of web-based application for AEO-T1- reg.
December 8, 2018 Case Laws GST

Classification of an item - tutty-fruity - Whether Tutti-fruity be classified under HSN 08111010 or 20060000? - The Tutti-frutti being the product of papaya is covered......
December 8, 2018 Case Laws GST

Classification of goods - rate of GST - the steam was generated out of waste cannot lead to the conclusion that the turbine is a renewable energy device. The same......
December 8, 2018 Case Laws GST

The two or more supplies of goods or services or both which are naturally bundled in which the principal supply is exempt and others are taxable can be treated as a......
December 8, 2018 Case Laws GST

Profiteering - benefit of tax reduction not passed on to the recipients - Nestle Munch Nuts 32 Gm. Chocolate - Cadbury Dairy Milk Chocolate - assessee directed to pass......
December 8, 2018 Case Laws GST

Profiteering - benefit of tax reduction not passed on - Johnson & Johnson Baby Shampoo 100 ml. - assessee had deliberately charged the enhanced prices with an intention.....
December 8, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - The assessee has not filed the balance sheet or statement of affairs as noted by the Assessing Officer and in the return of income, the....
December 8, 2018 Case Laws Income Tax

Sale of land - Assessment in hands of partnership firm v/s partners - the assessee alone is liable to pay tax on the sale consideration. Therefore, the contention of the....
December 8, 2018 Case Laws Income Tax

Addition applying the provisions of Section 41(1) and Section 68 - the statement of the creditors were accepted, after granting substantial opportunity to the assessee,.....
December 8, 2018 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - bogus claim of exemption u/s 11 - assessee claimed exemption of its income under section 11(1) of the Act without any registration under......
December 8, 2018 Case Laws Income Tax

TDS liability on Bank guarantee commission u/s 194A - Assessee in present case paid commission to bank not as an agent - there was no need to deduct TDS on the Bank......
December 8, 2018 Case Laws Income Tax

Validity of reopening of assessment - assessee had not disclosed any capital gain on conversion of his capital asset into business asset in the relevant financial year -....
December 8, 2018 Case Laws Income Tax

Denial of credit of TDS - corresponding income has not been offered to tax - TDS belongs of assessee or HUF - Revenue’s contention that the assessee instead of claiming.....
December 8, 2018 Case Laws Income Tax

TDS u/s 194J OR 194C - treating annual maintenance contracts “AMC” payments made to various payees as fee for technical services - the amount paid cannot be considered......
December 8, 2018 Case Laws Income Tax

Addition of losses by using Client Code Modification - Appellant has not given satisfactory explanation with respect to the losses incurred by using Client Code......
December 8, 2018 Case Laws Customs

Valuation of imported goods - The question of rejecting the value does not arise. The invoice price has to be accepted in such circumstances if the charge under......
December 8, 2018 Case Laws Service Tax

Nature of transaction - Sale or service - sale of post paid SIM - amount received by the cellular telephone company from its subscribers towards SIM Card will form part.....
December 8, 2018 Case Laws Service Tax

CENVAT Credit - Since the appellant invoice is inclusive of service provided by 3rd party, the MPSEZ has issued a debit note, therefore, the service for which the debit.....
December 8, 2018 Case Laws Service Tax

Benefit of abatement - commercial and industrial construction services - the site clearance and excavation is an incidental and ancillary to civil work - the service is.....
December 8, 2018 Case Laws Central Excise

Extended period of limitation - there is no justification to invoke the suppression clause against the appellant on the basis of estimate of cost of production not......
December 8, 2018 Case Laws Central Excise

When the inputs are Ephedrine Powder, then the removal in the form of tablets will not be removal as such requiring reversal of credit. If they are removed as Ephedrine.....
December 8, 2018 Case Laws Service Tax

CENVAT Credit - common inputs and input services - By availing only the CENVAT credit of the service tax paid attributable to the taxable services, in my view, appellant....
December 8, 2018 Case Laws Central Excise

Valuation - sale of goods through Depot - the appellant is required to discharge the duty at prices prevalent at the depot from where the goods are sold
December 8, 2018 Case Laws Central Excise

Clandestine removal - shortage of sponge iron recorded at the time of stock verification - In any case no evidence has been brought on record to allege that the goods......
December 8, 2018 Case Laws Central Excise

Valuation - Motor Spirit - High Speed Diesel - the appellant has rightly paid the excise duty as per transaction value in terms of Section 4 of the Central Excise Act......
December 8, 2018 Case Laws VAT and Sales Tax

Input tax credit - Denial of credit treating the same to be excess tax paid on purchase in comparison to the tax payable on such purchase - there is no room to enter......
December 8, 2018 Case Laws VAT and Sales Tax

Input tax Credit - credit at the rate at which the assessee paid it on purchases - If there is tax payment in excess of the rate available in the Schedule, then......
December 7, 2018 Notifications Customs

Revised All Industry Rates of Duty Drawback
December 7, 2018 Notifications Income Tax

Assigning jurisdiction to Commissioner (Appeals) under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM Act)
December 7, 2018 Circulars Customs

Clarification with respect to amendments to Customs and Central Excise notifications for EOUs - reg.
December 7, 2018 Case Laws Income Tax

Business expenditure u/s 37 - Word ‘wholly’ refers to quantum of expenditure and word ‘exclusively’ refers to motive, object and purpose of the expenditure. Personal......
December 7, 2018 Case Laws Income Tax

Income from house property - Estimation of annual value @8.5% appears to be without any basis since the annual value has to be determined as the value for the property......
December 7, 2018 Case Laws Income Tax

Additional grounds/claims - assessee was entitled to make claim in the assessment proceedings u/s. 153A, though the same were not made in the earlier assessment......

1 ....57 58 59 606162 63 64 65........ 116

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

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

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...