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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3101 to 3150 of 5778 Records

1 ....59 60 61 626364 65 66 67........ 116

December 5, 2018 Circulars GST - States

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances,....
December 5, 2018 Circulars SEZ

Applicability of Notification No. 43/2015-20 dated 05.11.2018 to SEZ units-reg.
December 5, 2018 Case Laws Income Tax

Revision u/s 263 - capital gain earned by the assessee on sale of the shares has not been offered for the Book Profit tax under section 115JB - since no proper inquiry......
December 5, 2018 Case Laws Income Tax

Exemption u/s. 10(22) - The recipient of the income must have the character of an educational institute in India and its character outside India or it being a part of......
December 5, 2018 Case Laws Income Tax

MAT - Minimum Alternate Tax - Both the lower authorities, AO as well as CIT(A), have not considered whether, after examination by Registrar of Companies, whether......
December 5, 2018 Case Laws Income Tax

MAT computation - book profit as determined u/s. 115JB - Consideration of SEZ Income while computing book profit for the purpose of MAT - Merely because assessee has......
December 5, 2018 Case Laws Income Tax

TPA on AMP computed by the TPO using BLT - Comparison of the AMP over sales ratio of the assessee with the AMP ratio of Pepsi Co Group on a worldwide basis was nothing......
December 5, 2018 Case Laws Income Tax

Addition of “cash credit” u/s 68 - It is very unlikely that a person carrying on small chitty and financing business could raise ₹ 2, 00, 000/- as advance for......
December 5, 2018 Case Laws Income Tax

In case of unaccounted turnover, only addition of profit embedded therein can be made - in such circumstances Assessing Officer cannot take resort to Section 69 of the Act.
December 5, 2018 Case Laws Income Tax

When there is a complete stoppage of the business and the assessee is offering income from leasing from the unit as income from house property, there is no question of......
December 5, 2018 Case Laws Income Tax

Benami transactions - The existence of the “benami” transaction has to be proved by the authorities i.e. the person who alleges the transaction - The transaction where......
December 5, 2018 Case Laws Income Tax

TDS u/s 194C OR 194J - document management charges - the work assigned to the service provider was not a technical or professional work which required special skills but....
December 5, 2018 Case Laws Income Tax

TDS u/s 194C OR 194J - TDS on payment made to installation service provider - the installation services providers were given basic training to make them understand the......
December 5, 2018 Case Laws Service Tax

Rejection of Voluntary Compliance Encouragement Scheme (VCES) - The time limit for issuing notice u/s 101 of VCES will be applicable if and only if the assesse is......
December 5, 2018 Case Laws Service Tax

Extended period of limitation - Levy of penalty - Partial RCM - It cannot be said that only because audit party had found non-observance of partial reverse charge......
December 5, 2018 Case Laws Service Tax

A best judgment assessment should be based on material and data on record. It is not a tool in the hands of the Adjudicating Authority to punish the assessee. The......
December 5, 2018 Case Laws Service Tax

Demand in respect of the service provided in Jammu and Kashmir - POPOS Rules - the flights originated and terminated in J&K - Service Tax is not chargeable on the value.....
December 5, 2018 Case Laws Service Tax

Reverse charge mechanism (RCM) - non-payment of service tax - the service tax on all the above services was available as credit to the appellant, thus leading to a......
December 5, 2018 Case Laws Service Tax

Validity and scope of of SCN - Service Rendered to RBI - Cleaning Service - demand raised by invoking extended period of limitation - there is contradiction in the said.....
December 5, 2018 Case Laws Service Tax

Bundled service - construction of residential complex service is the service which gives essential character to the package of the service and, therefore, the charges......
December 5, 2018 Case Laws Service Tax

Classification of service - Works contract service or Erection Commissioning and Installation service - laying sewer pipe/sewerage system - From no stretch of......
December 5, 2018 Case Laws Service Tax

Benefit of abatement - benefit of abatement denied on the ground that CENVAT Credit availed - reversal of credit satisfies the requirement of non availment of credit......
December 5, 2018 Case Laws Central Excise

Appeal by PSU - Even when there was no COD clearance granted, the Tribunal had no jurisdiction and authority under the law to dismiss the appeal for want of COD and then....
December 5, 2018 Case Laws Central Excise

Extended period of limitation - Liability to discharge duty by the job worker - the issue of liability to discharge duty on the processed goods by the job worker when......
December 5, 2018 Case Laws Central Excise

Cenvat Credit - Clandestine removal - excess use of inputs - there are no justifiable reasons to deny the credit to the appellant merely on the basis of the input output ratio
December 5, 2018 Case Laws VAT and Sales Tax

Jurisdiction - Scope of Inter-state sales - the incidence of Central Sales Tax or even sale of goods, occurs where the goods are appropriated to the contract. In this......
December 5, 2018 Case Laws VAT and Sales Tax

Levy of penalty - illegal transportation of goods - Trite it is that in construing provisions designed to prevent tax evasion, if the legislature uses words of......
December 4, 2018 Notifications Companies Law

Companies (cost records and audit) Amendment Rules, 2018
December 4, 2018 Circulars DGFT

Amendments in the Appendix 3B, Table 2 of the Merchandise Exports from India Scheme (MEIS)
December 4, 2018 Circulars Customs

Procedure for movement of goods under TIR Carnets-reg.
December 4, 2018 Circulars GST - States

Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.
December 4, 2018 Circulars GST - States

Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
December 4, 2018 Case Laws GST

Exemption from GST - Security Services rendered to Pimpri Chinch wad Municipal Corporation in relation to functions entrusted to Municipality under Article 243W of the......
December 4, 2018 Case Laws GST

Levy of GST - export of service or not - intermediary services - The “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an.....
December 4, 2018 Case Laws GST

Levy of GST - sale of goods outside India - The goods sold in the subject transaction are non-taxable supply as no tax is leviable on them till the time of customs......
December 4, 2018 Case Laws Income Tax

Penalty levied u/s 271(c) for failure to deduct TDS - Imposition of penalty for non-compliance of statutory provision, is not a criminal liability, but is only a civil......
December 4, 2018 Case Laws Income Tax

Addition on account of Business Promotion Expenses - personal element in the business promotion expenses to the extent of 10% of the total expenses cannot be ruled out.
December 4, 2018 Case Laws Income Tax

The penalty proceedings initiated by the Assessing Officer against a dead person was not enforceable in law and the penalty imposed under section 271AAB in pursuance of.....
December 4, 2018 Case Laws Income Tax

Merely because a business group and Directors of company are members of society, does not dilute nature of society being a trust. - assessee deserves to be granted......
December 4, 2018 Case Laws Income Tax

Any expenditure incurred by a sugar factory on cane development programmes would be eligible for deduction in computing the taxable profits u/s 37(1) - The withdrawal of....
December 4, 2018 Case Laws Income Tax

Entitlement to claim of deduction under Sec. 80-IA - filing of an audit report is procedural and directory in nature, and the same could also be validly filed by an......
December 4, 2018 Case Laws Income Tax

Addition on the transactions shown in 26AS - the said amount is considered while filing the return of income of the proprietorship concern and consequently the......
December 4, 2018 Case Laws Income Tax

TDS u/s 195 - payments made to non-residents - tds liability - the commission were paid to such non-resident agents in respect of all the services rendered by them......
December 4, 2018 Case Laws Companies Law

Direction of re-audit of the accounts - allegation of Oppression and Mismanagement - A litigation may remain pending for years and dispute relating to Accounts of a......
December 4, 2018 Case Laws Customs

continuation of Anti Dumping Duty (ADD) - Time limit for completing the New Shippers Review - the procedure under Rule 22, was initiated on 23/9/2015 and it culminated......
December 4, 2018 Case Laws Customs

The coal imported by the appellant is weak coking coal having Ash content below 12%, accordingly, the appellant is eligible for the benefit exemption notification.
December 4, 2018 Case Laws Customs

Demand of differential duty - the difference between the theoretical weight that has been declared on the bill of entry vis-a-vis the weight that has been physically......
December 4, 2018 Case Laws Customs

Classification of imported goods - Encoder / Multiplexer / Modulator - As the impugned goods are having the function of transmission of data and other functions and......
December 4, 2018 Case Laws Service Tax

Cenvat Credit - input services - where the input services are used in providing output services and there is some nexus, then invoking the test of necessity would be......
December 4, 2018 Case Laws Service Tax

Refund of Service tax paid - Cargo Handling Services or port services - since these activities deal with export cargo, there is no liability for payment of service tax -....

1 ....59 60 61 626364 65 66 67........ 116

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A: Director Identification Number

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