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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 3151 to 3200 of 5778 Records

1 ....60 61 62 636465 66 67 68........ 116

December 4, 2018 Case Laws Service Tax

Classification of services - Mandap Keeper Service or otherwise - letting out of the auditorium - cultural functions are also social functions and renting out the hall......
December 4, 2018 Case Laws Central Excise

Refund/rebate of duty paid on goods exported - rejection of rebate claim on the ground of non submission of ARE-1 application - The submission of ARE-1 document was......
December 4, 2018 Case Laws Central Excise

Shortage of goods - Discrepancy of stock as per form 3CD filed with income tax return - demand of duty upheld
December 4, 2018 Case Laws VAT and Sales Tax

Exemption from payment of sales tax - supply of the specified drugs to WHO - Sub-section 3 of Section 6 of CST Act - The interplay of the provisions of the Sub-section 3....
December 4, 2018 Case Laws VAT and Sales Tax

Recovery of tax dues - those statutes under which a charge is created on the assets will have priority over mortgage rights under any other Act. And those statutes where....
December 3, 2018 Circulars DGFT

Availability of Speed Post dispatch particulars in MEIS module
December 3, 2018 Circulars Customs

Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians –reg.
December 3, 2018 Case Laws GST

Classification of services - Supply of Services or not - Services to NMC by providing the Busses along with Driver, Fuel & Maintenance for use of General Public at Large....
December 3, 2018 Case Laws GST

Levy of GST - The applicant is not liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India.
December 3, 2018 Case Laws GST

Classification of goods - various poultry feed products - whether covered under the HSN CODES 2301, 2302, 2308, 2309 and effectively exempted or not - As such applicant.....
December 3, 2018 Case Laws GST

Detention of goods with vehicle - goods detained on the ground Part B of the accompanied e-way bill has not completed - if the petitioner desires to have the interim......
December 3, 2018 Case Laws GST

Profiteering - Respondent did not pass on the benefit arising out of the increased ITC in the case of the subject transaction - the possibility of the Respondent having.....
December 3, 2018 Case Laws Income Tax

Reopening of assessment - assessment in the name of Legal representatives - validation of proceedings u/s 292B r.w.s. 292BB - The legal heirs participated in the......
December 3, 2018 Case Laws Income Tax

TDS u/s. 194H / 192 - incentives paid to the employees - TDS liability - The total payment including salaries are below the threshold limits - Observation of the AO that....
December 3, 2018 Case Laws Income Tax

Receipts on account of “Sale of Software” - chargeability to tax as income from Royalty u/s 9(1)(vi) and Article 12 of the DTAA - India-Ireland DTAA - Since treaty......
December 3, 2018 Case Laws Income Tax

TDS u/s 194C or 194J - outsourcing fee operation and record storage expenses as data sorting, scanning, retrieving of records - annual maintenance charges paid was......
December 3, 2018 Case Laws Income Tax

Disallowance of payment made to relatives of the Directors u/s 40A(2)(b) - AO should have considered experience, qualification and technical competency, which has not......
December 3, 2018 Case Laws Central Excise

Interest on delayed refund - Section 11BB of the Central Excise Act - the definition of 'debt' under the Interest Act, covered the present event also - appellant is......
December 3, 2018 Case Laws Central Excise

Clandestine removal - surplus stock of angles, channel and joist - non-acceptance of appellant's explanation does not raise any substantial question of law
December 3, 2018 Case Laws Customs

Advance licenses - who is liable to fulfill the condition of notification, the original licensee or the “transferee” of the licensee? - Any way onus to prove that input.....
December 3, 2018 Case Laws Service Tax

CENVAT Credit - relationship between input and output service - a scrutiny by the adjudicating authority was made in the absence of the appellant who, given an......
December 3, 2018 Case Laws Central Excise

Extended period of limitation - Merely that assessee is PSU is not sufficient to set aside the SCN as being barred by time - SCN not barred by time.
December 3, 2018 Case Laws Central Excise

Misdeclaration of goods - declaring one of the products that is Natural Gasoline Liquid (NGL) as “Naphtha” - Commissioner rather has proceeded with the pre-supposed mind....
December 3, 2018 Case Laws Central Excise

Classification of goods - Micro Cellular Rubber Blocks - actual user based exemption - even if the buyers used the goods for repair of footwear, the violation of......
December 3, 2018 Case Laws Central Excise

CENVAT Credit - input - lubricants /greases used in the dumpers - the dumpers in question are being used for transporting the extracted ore in the Mines of the appellant....
December 3, 2018 Case Laws Service Tax

Demand of Interest - CENVAT Credit availed but not utilized - since the assessee has not taken the benefit of the cenvat credit taken except entry in their account......
December 3, 2018 Case Laws Service Tax

Business Support Services - The group entity has merely arranged certain services for Colt group as a whole, the cost of which is being shared between the group......
December 1, 2018 Circulars DGFT

Amendment in Appendix 2K of Appendices for Appendices and Aayat Niryat Forms of FTP, 2015 – 20 - reg.
December 1, 2018 Circulars DGFT

Insertion of a new provision under Para 2.103 and amendment in Para 2.104 - reg.
December 1, 2018 Circulars DGFT

Inserting new Appendix No.2X in the Appendices and Aayat Niryat Forms of Foreign Trade Policy, 2015-20 - reg.
December 1, 2018 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg
December 1, 2018 Notifications DGFT

Amendment of import policy of items under HS code 7108 12 00 under ITC (HS), 2017, Schedule - I (Import Policy)
December 1, 2018 Case Laws GST

The supply of goods which are moved from a place located outside taxable territory and are delivered at a place outside taxable territory, would not be liable to tax in.....
December 1, 2018 Case Laws GST

Confiscation of goods - invocation of Section 129 - The dealer has also furnished a security equivalent to the value of the goods. There is, hence, no question of the......
December 1, 2018 Case Laws Income Tax

Transfer pricing - International transaction or not - the present case is a simple one where the money was routed through the AE by the assessee for the purpose of......
December 1, 2018 Case Laws Income Tax

The assessee is entitled to claim deduction u/s 10A/ u/s 10AA on additional income offered on account of suo moto adjustment and transfer pricing provisions.
December 1, 2018 Case Laws Income Tax

Assessee is entitled to treat the expenses, incurred by them for upgrading of infrastructure in the government laboratory, as per the directions of the Government, which....
December 1, 2018 Case Laws Income Tax

Penalty u/s 271C - non-deduction of TDS u/s 194J - for levy of the penalty u/s 271C the learned adjudicating authority has to show contumacious conduct on the part of the assessee.
December 1, 2018 Case Laws Income Tax

Depreciation of leased assets - since the claim was not raised due to sheer negligence and it had not even figured in the profit and loss account. It was not the subject....
December 1, 2018 Case Laws Income Tax

Claim of deduction u/s. 37 in respect of amounts paid to GVF - there is nothing on record to suggest that trademark in question, had any marketable value and that the......
December 1, 2018 Case Laws Customs

Entitlement/right to export - Crude Oil- Permissions/approvals/authorisations for direct export or permission/facilitation for canalised export through the third......
December 1, 2018 Case Laws Customs

Scope of the exemption - Interpretation of conditions imposed - The goods title in the goods continued to remain vested with the appellant as is evident from the facts......
December 1, 2018 Case Laws Customs

After the re-export was declined, the goods stored in containers in the premises of the appellant leaked out and the appellant's factory itself is closed down - The......
December 1, 2018 Case Laws Service Tax

The allegations of the Department about suppression of facts on part of the appellant with the mention that the mistake came to the notice only at the time of Audit is......
December 1, 2018 Case Laws Service Tax

The Railways had deducted VAT on composition basis from their bills towards payment of VAT component on the goods supplied by them - the works contract in respect of......
December 1, 2018 Case Laws Service Tax

CENVAT Credit - when it is undisputed that revenue is collecting service tax from the appellant under cargo handling services and having not re-classified the services,.....
December 1, 2018 Case Laws Central Excise

Valuation - Deduction of the sale tax - on account of sales tax which is of inclusive of the price, the appellant/assessee is entitled for deduction from the selling......
December 1, 2018 Case Laws Central Excise

Carry forward of accumulated credit on Debonding of units - 100% EOU - Denial of CENVAT credit accumulated from duties discharged on procurements employed in exported......
December 1, 2018 Case Laws Central Excise

Benefit of exemption - vulcanised rubber tubes - it is evident that as far as this notification is concerned, for parts of automobiles to be covered, they need not fall.....
December 1, 2018 Case Laws Central Excise

Refund claim of duty paid - duty were paid on the products prior to exemption - There is nothing in the notification which requires assessee to claim the benefit of this....

1 ....60 61 62 636465 66 67 68........ 116

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F: GST on Solar Plant

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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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 ...

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...