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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3051 to 3100 of 5778 Records

1 ....58 59 60 616263 64 65 66........ 116

December 7, 2018 Case Laws Income Tax

Fee levied u/s 234E - TDS returns belatedly filed by the assessee - The demand u/s 200A for computation and intimation for the payment of fee under Section 234E could......
December 7, 2018 Case Laws Income Tax

TDS us 194C - determination of milling cost paid by the assessee - AO observed that the amount need to be increased by the cost of by-product for the purpose of......
December 7, 2018 Case Laws Income Tax

Disallowance u/s 54F - assessee not offered any capital gain for taxation - mere non-reference about specific section under which the assessee is making claim cannot be.....
December 7, 2018 Case Laws Companies Law

Liability to pay the audit fee of the auditors on the Company - auditors were appointed by the Tribunal - the Respondent company is liable to pay the audit fee of the......
December 7, 2018 Case Laws Customs

Revocation of CHA License - Since there is no charge against the custom broker of attempting to influence the Customer Officer, the charge under Regulation 11(i) cannot be upheld.
December 7, 2018 Case Laws Customs

Valuation of imported goods - enhancement of value based on NIDB data - enhancement of the value without proper evidence is not correct and legal - merely on the basis......
December 7, 2018 Case Laws Customs

Before coming to the conclusion that the seized goods are of foreign origin, the Customs Department was required to establish by means of evidence that the goods are of.....
December 7, 2018 Case Laws Customs

Short payment of CVD on imported goods - the duty demand is based only on price lists and depositions, but there was no evidence that any higher MRP was affixed on the......
December 7, 2018 Case Laws Service Tax

This is an established case of intentional evasion of service tax by manipulating and forging the figures of the taxable value for levy of service tax by the appellant......
December 7, 2018 Case Laws Service Tax

Consumption of goods by service provider during the provision of the service does not automatically convert the service into work contract. - Even consultancy service......
December 7, 2018 Case Laws Service Tax

GTA - exemption for transportation of agricultural produce / food grains or food stuff - nature of goods after processing done upon maize to extract sooji as well as......
December 7, 2018 Case Laws Service Tax

Advertising Agency Services - outward foreign exchange remittances - import of services - the demand which is not permissible under any head to be proposed under the......
December 7, 2018 Case Laws Central Excise

CENVAT Credit - recovery of proportionate credit in relation to amount adjusted from the invoices as liquidated damages - When the service tax paid by the provider has......
December 7, 2018 Case Laws Central Excise

Clandestine manufacture and removal - The statements of various buyers and suppliers have been relied upon - investigating team adopted pick and choose method as the......
December 7, 2018 Case Laws Central Excise

SSI Exemption - clubbing of clearances - Merely, rubber stamp and invoices were found in the premises of M/s AAR Kay is not sufficient to rely that M/s AAR Kay has used.....
December 7, 2018 Case Laws Central Excise

CENVAT Credit - input services - The mechanical approach to issues without application of mind increases litigations - the insurance policies have been taken for......
December 7, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - denial of cenvat credit on the allegation that all the duty paying documents were under the name of M/s Johnson Matthey Chemicals....
December 7, 2018 Case Laws Central Excise

CENVAT Credit - denial on the premise that the same cannot be input to manufacture their final product - the said goods can be used as inputs i.e. fuel for manufacture......
December 7, 2018 Case Laws Central Excise

Utilization of Cenvat credit of basic excise duty for payment of National Calamity Contingent Duty (NCCD) - there is no bar in utilization of basic excise duty for payment of NCCD.
December 7, 2018 Case Laws VAT and Sales Tax

Rate of tax - Classification of goods - plastic trays, containers, box and bowls - The containers, trays and bowls made of plastic cannot be said to be either a tin, bag or cover.
December 7, 2018 Case Laws Central Excise

CENVAT Credit - input services - services used for construction of secured landfill and jarofix storage pond - This activity is essential, though indirectly, for the......
December 7, 2018 Case Laws VAT and Sales Tax

Input tax credit - Unless the assessee proves that the stock transfer was in pursuance of an export order, there cannot be a contention raised that the stock transfer......
December 7, 2018 Case Laws VAT and Sales Tax

Input tax credit - raw material purchased for generation of electricity - The assessee is entitled to claim input tax credit. - electricity though included under the......
December 6, 2018 Notifications Customs

Amendment to notification no. 52/2003-Customs dated 31.03.2003 -reg.
December 6, 2018 Notifications Central Excise

General Bond (Form B-17) to be executed by the EOUs
December 6, 2018 Notifications Central Excise

Amendment to notification no. 22/2003-CE, 23/2003-CE & 24/2003-CE all dated 31.03.2003 -reg.
December 6, 2018 Case Laws GST

Due date of payment of tax under GST - last date off filing of return - Requirement of filing of GSTR-3 return in addition to GSTR-3B return - Validity of Circular......
December 6, 2018 Case Laws Service Tax

The irregularity as found in EA audit vis a vis prompt payment of service tax and subsequent payment of penalty in conformity to Section 78 (B), the confirmation of......
December 6, 2018 Case Laws Service Tax

Refund of cenvat credit - a manufacturer who clears a final product or an intermediate product for export without payment of duty under bond or letter of undertaking......
December 6, 2018 Case Laws Central Excise

Valuation - petroleum products - Import Parity Price agreed between one OMC and another based on MoU reached between them, can be considered as transaction value for......
December 6, 2018 Case Laws Income Tax

Entitlement to claim deduction u/s 35AD(v)(aa) - the provision, which is obviously to encourage establishment of hotels of a particular category, should be read as a......
December 6, 2018 Case Laws Income Tax

Allowance of interest expenditur - A camouflage or not, the assessee had arranged the affairs in such a manner as no interest being earned directly by the assessee firms....
December 6, 2018 Case Laws Income Tax

Assessee had held the shares as an investment and not as a stock in trade. The loss arising out of the sale of shares would hence be in the nature of capital loss and......
December 6, 2018 Case Laws Income Tax

Failure on the part of the assessee to file the returns voluntarily, as statutorily prescribed, would be a culpable act or omission attracting penalty under Section 271(1)(c).
December 6, 2018 Case Laws Income Tax

When the Income-tax Officer stated that full expenditure had been allowed in the year of acquisi tion of the assets, what he really meant was that the amount spent on......
December 6, 2018 Case Laws Income Tax

Assessment u/s 153A - there are contradictory findings regarding the action taken by the Revenue i.e. Survey and Search, and further in the absence of any documentary......
December 6, 2018 Case Laws Income Tax

Exemption u/s 11(1)(d) - grant received - proof of charitable activities - The grants so received by the appellant from the Government to tie utilized for specific......
December 6, 2018 Case Laws Income Tax

Disallowing the claim of capital loss incurred by the appellant due to reduction of capital by the investee company - transfer u/s 2(47) - face value of shares remains......
December 6, 2018 Case Laws Income Tax

Depreciation on intangible assets - case of conversion of partnership firm into a company - determination of WDV / cost of acquisition - As actual cost to the assessee......
December 6, 2018 Case Laws Income Tax

Set off the business losses against the capital gains u/s 71 - The assessee in the return of income did not set off the business loss against the short term capital gain....
December 6, 2018 Case Laws Income Tax

ITAT observed that, we are unable to accept the observations of the lower authorities, that the provisions of Sec. 43B would not be applicable as regards the employees......
December 6, 2018 Case Laws Income Tax

Validity of assessment order - period of limitation - CIT(A) annulled the assessment order - Settlement Commission rejected the application on the grounds that the......
December 6, 2018 Case Laws Customs

Import of Gold granules (non-monetary) - gold granules were neither imported on a consignment basis nor on a credit basis - The importer/appellant paid an advance......
December 6, 2018 Case Laws Service Tax

Cenvat Credit - subsequent amendment considering trading activity as 'exempted service' cannot entitle the assessee to avail the proportionate credit on various input......
December 6, 2018 Case Laws Service Tax

In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as......
December 6, 2018 Case Laws Service Tax

Penalty u/s 78 - failure to discharge tax - Construction services - both the authorities below have rightly imposed and upheld penalty under section 78 of the Finance Act, 1994.
December 6, 2018 Case Laws VAT and Sales Tax

Imposition of penalty - CST Act - purchase tax not paid - The assessee attempted revision of returns only after penalty proceedings were issued, which is not permissible....
December 6, 2018 Case Laws VAT and Sales Tax

The specific power granted for review to an Appellate Tribunal does not even include correction of errors apparent on the face of the record. - review is allowed only on....
December 5, 2018 Notifications Customs

Seeks to levy definitive anti-dumping duty on the imports of "Uncoated Copier Paper" originating in or exported from Indonesia, Thailand and Singapore
December 5, 2018 Circulars GST - States

Modifications to the procedure for interception of conveyances for inspection of goods in and detention, release movement, and confiscation of such goods and......

1 ....58 59 60 616263 64 65 66........ 116

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F: GST on Solar Plant

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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 ...

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

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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

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