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Highlights / Annotations / Catch Notes For February of 2018

Home Highlights February February 2018 Year 2018

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Showing 101 to 150 of 372 Records

1 234 5 6 7........ 8

February 22, 2018 Case Laws Income Tax

Registration u/s 12AA - proof of charitable activities - scope of primary objects - In case the assets are being parted with either individual entity or institution, who....
February 22, 2018 Case Laws Income Tax

Receipt of amount without consideration - income from other sources u/s 56(2)(vi) - Amount received from employer’s various employee’s welfare trusts - when the income......
February 22, 2018 Case Laws Income Tax

The amount received by the assessee as full and final settlement on dissolution of firm could not give rise to any capital gain chargeable to tax as there was no......
February 22, 2018 Case Laws Income Tax

Validity of reopening assessment - unexplained investment - survey u/s 133A - the vague statements giving estimated details without supporting evidence would not help......
February 22, 2018 Case Laws Income Tax

AO made the addition of commission expense paid to AEMS without confronting from assessee that no reply was received by him in response to the notice issued u/s 133(6)......
February 21, 2018 Notifications DGFT

Amendment in the Foreign Trade (Exemption from application of Rules in certain cases) Amendment Order, 2017 - Notification
February 21, 2018 Case Laws Income Tax

Additions for Advance against depreciation (AAD) - there is a timing difference and that it represents the adjustment in future and that it is therefore not even carried....
February 21, 2018 Case Laws Income Tax

Extension of time to pay the third installment on the undisclosed income under the Income Declaration Scheme Rules, 2016 - Assertion that the petitioner merely forgot to....
February 21, 2018 Case Laws Income Tax

Exemption u/s 10(23C)(iv) denied - proof of charitable activities - The CCIT has come to a wrong conclusion that the Society was making systematic profit. The schools......
February 21, 2018 Case Laws Customs

The goods imported are “Ethyl Vinyl Acetate”, but during the relevant time, the notification granted the concession only to Ethylene Vinyl Acetate. It is not disputed......
February 21, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - Corporate Debtor - the principal debtor cannot be regarded in default in accordance with law and therefore, no liability of......
February 21, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - eligible debt - Corporate person - Applicant-respondent cannot successfully claim that having accepted deposits he has become financial......
February 21, 2018 Case Laws Service Tax

Valuation - works Contract - inclusion of FOC material - exemption u/s 93 can only be granted in respect of those activities which the Parliament is competent to levy......
February 21, 2018 Case Laws Service Tax

Liability of service tax - discount - sub-agent of IATA agents - the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of......
February 21, 2018 Case Laws Service Tax

Refund of service tax paid on various services used in the export of goods - For the period prior to such amendment by N/N. 33/2008, the condition under Notification is.....
February 21, 2018 Case Laws Service Tax

Execution of land acquisition work - any amount received by the assessee from Sahara India would be treated as service and liable to service tax - cost of the land can......
February 21, 2018 Case Laws Central Excise

Interpretation of statute - suo moto re-credit - this was not the case of the assessee suomotu availing recredit but a case of mere correction of incorrectly made......
February 21, 2018 Case Laws Central Excise

CENVAT credit - capital goods - Under sub-rule (4) of Rule 6 of Cenvat Credit Rules, 2004, capital goods cenvat credit is inadmissible only in respect of those capital......
February 21, 2018 Case Laws Central Excise

Transferring of entire CENVAT credit- closure of one unit - Rule 10 of the CENVAT Credit Rules - no prior permission is needed - as long as the importer has been......
February 20, 2018 Case Laws Income Tax

Reopening of assessment - The opinion would be formed on the basis of disclosures. When disclosures are found to be prima facie untrue, the opinion formed earlier would.....
February 20, 2018 Case Laws Income Tax

TDS liability @20% - payment to non-residents not having PAN - the provision in Section 206AA (as it existed) has to be read down to mean that where the deductee i.e the....
February 20, 2018 Case Laws Income Tax

Income from house property - Whether a person though a Licensee but has exclusive rights over a property is not owner for the purposes of Section 22? - the said income......
February 20, 2018 Case Laws Income Tax

Disallowance of depreciation on building improvement - the assessee is not entitled to the claim of depreciation on such improvements to the land and building for more......
February 20, 2018 Case Laws Income Tax

MAT - Unabsorbed depreciation is lower than the amount of brought forward losses therefore in our considered view the assessee is entitled to claim the deduction of......
February 20, 2018 Case Laws Customs

Whether the circular places an absolute bar of prohibition against the respondents’ recovering an amount in excess of the amount deposited as per the said circular? - It....
February 20, 2018 Case Laws Service Tax

Violation of Articles 14, 19(1)(g), 265 and 300A of the Constitution of India - utilization of credit accumulated on account of Education Cess and Secondary and Higher......
February 20, 2018 Case Laws Service Tax

The exemption available to GTA service for transport of “agricultural produce” cannot cover the transport of cut wood of trees - AT
February 20, 2018 Case Laws Service Tax

Business Auxiliary Service - target incentives not liable to service tax - AT
February 20, 2018 Case Laws Service Tax

Valuation - reimbursable electricity charges - Electricity charges collected from the tenants cannot be formed part of the assessable value for the purpose of service......
February 20, 2018 Case Laws Service Tax

Construction services - such work has been carried out as part of the hydroelectric project and construction of dam therefore - these activities are in connection with......
February 20, 2018 Case Laws Service Tax

Transportation service through pipeline / conduit - delivery of naphtha from appellant s terminal to NFCL storage tanks - Just because there is no excise duty liability.....
February 20, 2018 Case Laws Service Tax

Application for Settlement Commission - the issue of analysing the facts, interpretation of legal provisions and consequently determining the tax liability or otherwise.....
February 20, 2018 Case Laws Service Tax

Application for settlement - Admittedly the petitioner had not paid the full service tax on admitted liability. Settlement Commission was therefore, correct in not......
February 20, 2018 Case Laws Service Tax

Renting of immovable property Service - excluded category - Admittedly, both these properties in the form of land were used for admitting public for general amusement -.....
February 20, 2018 Case Laws Central Excise

CENVAT credit - Project import - once the goods are imported under CTH 98.01, irrespective of where the goods would be classifiable under CETH, they will become eligible....
February 20, 2018 Case Laws Customs

Classification of imported goods - Under Pads - Since, the goods in question were not made for fastening into the body, the same should not be termed as baby and......
February 20, 2018 Case Laws Central Excise

CENVAT credit - input services beyond port of export - whether the Appellant are eligible to cenvat credit of the service tax paid on ocean freight and airfreight......
February 20, 2018 Case Laws Central Excise

Valuation - Interpretation of Statute - definition of related person under section 4 of Central Excise Act, 1944, read with definition of "interconnected undertakings"......
February 20, 2018 Case Laws Central Excise

Refund claim - customer did not honour the enhanced price of the goods - the duty discharged on the supplementary invoices by the appellants will be eligible for refund,....
February 20, 2018 Case Laws Central Excise

Classification of goods - fibreglass casting tapes/splints - The said goods actually are in the category of wadding, gauze, bandages and similar articles (for example,......
February 20, 2018 Case Laws VAT and Sales Tax

TNGST 1959 - Section 3(5) of the Act is a beneficial provision. It provides for concession in tax to encourage industrial activity. It is well settled principle that a......
February 19, 2018 Case Laws Income Tax

Cancellation of Registration certificate u/s 12A - CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 12A till the power......
February 19, 2018 Case Laws Income Tax

Reopening of assessment - validity of reasons to believe - on the application of method of valuation as mandated by the Explanation to Section 56(2)(vii) of the Act,......
February 19, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Even if it is presumed that assessee was not eligible for allowance of depreciation even then the penalty u/s 271(1)(c) cannot be imposed - AT
February 19, 2018 Case Laws Companies Law

Winding up petition - Just because the name of the company is struck off the register under Section 248 of the Companies Act, 2013, that will not come in the way of the.....
February 19, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - Export proceeds / money was routed by the Foreign Service receiver through M/s. Wells Forgo NA, USA through HSBC Bank. Ultimately......
February 19, 2018 Case Laws Service Tax

When the appellant has earned a substantial consideration by dumping debries through trippers and trucks i.e own transportation, then the tax is leviable, may be as......
February 19, 2018 Case Laws VAT and Sales Tax

Input tax credit - denial on the ground that the said input tax related to purchases effected from seven dealers, whose returns were not traceable - no input tax credit.....
February 17, 2018 Circulars DGFT

Directives for processing of application for MEIS claims under Foreign Trade Policy 2015-20 - Public Notice
February 17, 2018 Circulars DGFT

Inclusion of Seaports located at Dhamra Port and Dighi Port under Para 4.37 of Hand Book of Procedures 2015-20. - reg. - Public Notice

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