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Highlights / Annotations / Catch Notes For February of 2018

Home Highlights February February 2018 Year 2018

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Showing 151 to 200 of 372 Records

February 17, 2018 Circulars Customs

Gazetted Officer of Customs can obtain Customer details of phone numbers directly from telecom service providers u/s 108 of the Customs Act, 1962 by issuing summons if they refuse.
February 17, 2018 Case Laws Income Tax

Depreciation allowability - determination of WDV - AO is directed to employ the deeming provision for computing the written down value de hors the depreciation granted......
February 17, 2018 Case Laws Income Tax

Revision u/s 263 - capital gain on sale of agricultural land - the contention of the ld. CIT in the order u/s 263 of the Act that Tehsildar’s certificate should have......
February 17, 2018 Case Laws Income Tax

Claim of deduction u/s 80IE(2)(ii) - water supply system and irrigation system admittedly are not part of tea manufacturing processes. Therefore, the said opening......
February 17, 2018 Case Laws Customs

Refund claim - valuation - air freight - the freight element has to be restricted to 20% of the FOB value when the cost of transportation of the goods is ascertainable......
February 17, 2018 Case Laws Service Tax

CENVAT credit - input services - We wonder as to why Revenue brings appeals after appeals to this Court, and gets them routinely dismissed. The volume does not impress......
February 17, 2018 Case Laws Service Tax

Refund claim - time limitation - export of services out of India - validity of SCN - The refund has not accrued to the petitioner on account of any order or judgment but....
February 17, 2018 Case Laws Service Tax

Advertising Service - non-payment of service tax - the payment of main contractor on behalf of the appellant shall be treated as payment made by the appellant. - AT
February 17, 2018 Case Laws Service Tax

CENVAT credit - certain equipments procured for providing taxable output service - FACT-10 Meter RF Shielded EME chamber - they do not qualify as capital goods as per......
February 17, 2018 Case Laws Service Tax

Valuation - if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the......
February 17, 2018 Case Laws Central Excise

Refund claim - trade discount - price variation clause - Variation on the transaction value on a subsequent date cannot result in re-determination of assessable value -.....
February 17, 2018 Case Laws Central Excise

CENVAT credit - inputs/capital goods - Steels goods such as Shape & Section, angles, M.S. Plates/rounds, beams, rails etc. falling under Chapter Heading 72, 73 & 83 of......
February 16, 2018 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver - Notification
February 16, 2018 Circulars Central Excise

Orders of Supreme Court, High Courts and CESTAT accepted by the Department and on which no review petitions, SLPs have been filed– reg. - Circular
February 16, 2018 Circulars Income Tax

Explanatory Notes to the Provisions of the Finance Act, 2017 - Circular
February 16, 2018 Circulars DGFT

Amendments/Corrections in Table 2 of Appendix 3B Foreign Trade Policy 2015-20 - Public Notice
February 16, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - CIT(A) was not justified in holding that the amount of capital subsidy was a part of accumulated profited to be considered as deemed......
February 16, 2018 Case Laws Customs

If the goods are pilferred after they are unloaded or lost or destroyed at any time before clearance for home consumption or deposit in warehouse, importer is not liable....
February 16, 2018 Case Laws Customs

Project import - the appellants have imported pipes and utilized the same for drinking water supply project and not for water treatment project - appellants will not be.....
February 16, 2018 Case Laws Customs

Import of restricted item - audio visual equipment - the imported goods will be eligible for clearance without an import licence since they are in the nature of capital.....
February 16, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - the Petitioner being an Assignee under the Assignment Agreement of the operational debt cannot maintain this Petition for......
February 16, 2018 Case Laws Service Tax

Levy of service tax - maintenance charges for upkeep of the apartment or premises - whether the CESTAT was right in holding that the assessee was not providing......
February 16, 2018 Case Laws Service Tax

Composition scheme for works contract - If the erection contract is only a service contract there is no question of availing composition scheme available to works contract service. - AT
February 16, 2018 Case Laws Service Tax

Nature of receipt of donation - clubs or associations services - Such donations even if made by the non-members, cannot be made liable to service tax under the Finance Act, 1994 - AT
February 16, 2018 Case Laws Service Tax

Liability of tax - real estate agent service - the promoter and manager of such property cannot be taxed as real estate agent for the consideration received to......
February 16, 2018 Case Laws Service Tax

Real Estate Agent service - service tax was on the charges collected for change of name of the owner of the property in the residential complex originally built and......
February 16, 2018 Case Laws Service Tax

Supply of tangible goods service - bunker-houses - appellant is claiming these are accommodations created at site. - there is no identified supply of bunker-houses as......
February 16, 2018 Case Laws Service Tax

Commercial or Industrial Construction Services - The hospitals and buildings for medical facilities used by the public cannot be considered as civil construction or......
February 16, 2018 Case Laws Service Tax

Voluntary Compliance Entitlement Scheme - rejection of VCES application - the appellant attracts disqualification because demand was confirmed against him under the WCS.....
February 16, 2018 Case Laws Service Tax

Whether appellant herein engaged in operations and maintenance of power plants, as per the agreements entered with GVK industries Ltd., at various locations is liable to....
February 16, 2018 Case Laws Central Excise

SSI Exemption - clubbing of clearances of four entities - buying and selling material to each other - a few transactions do not by any manner indicate that there was a......
February 16, 2018 Case Laws Central Excise

Validity of SCN - The appellants are trying to defeat the proceedings by seeking cross examination of the people who were their employees and have now left. - They......
February 16, 2018 Case Laws Central Excise

Classification of Rose Syrup - Sarasaparilla Syrup’ (Nannari syrup) - whether classified under CETH 2001.00 or under CETH 2108.20? - subject goods merit classification......
February 15, 2018 Case Laws Income Tax

Determination of residential status - the assessee has to prove through cogent evidences such as passport to prove her stay outside India for stipulated period as per......
February 15, 2018 Case Laws Income Tax

Once the Assessing Officer has taken the step of initiating penalty under section 271AAA of the Act in respect of additional income offered consequent to search, then......
February 15, 2018 Case Laws Income Tax

Validity of reopening of assessment - addition u/s 69C - bogus purchases - M/s. JPK Trading Pvt. Ltd had never sold any goods and were only issuing bogus sales invoices.....
February 15, 2018 Case Laws Income Tax

Income accrued in India - Referral fees - considering that the referral activity was undertaken outside India and assessee’s Mumbai branch (PE) had no role to play in......
February 15, 2018 Case Laws Income Tax

TDS u/s 195 - payment made to non-residents towards the services rendered by them - non deduction of tds - the non-resident commission agents had rendered services......
February 15, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - merely for the reason that the said expenditure was claimed as a revenue expenditure would not justify imposition of penalty under Sec.......
February 15, 2018 Case Laws Customs

Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods.....
February 15, 2018 Case Laws Indian Laws

Appeal against Chartered Accountants Final Examination result - Merely because the alleged notification contains the term "published for general information" cannot lead....
February 15, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency procedure - guarantee has not been invoked - guarantor cannot be deemed to be a defaulter, therefore, his case is not covered under clauses (c) and.....
February 15, 2018 Case Laws Service Tax

Refund claim - time limit - In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5......
February 15, 2018 Case Laws Service Tax

Valuation - includibility - the inclusion of costs and expenditures in the gross taxable value by making provision in the Rules is repugnant to Section 66 and 77 of the.....
February 15, 2018 Case Laws Service Tax

Banking and Financial Service - admittedly there is no transfer of the ownership of the goods at the end of lease, the same does not fall in the category of financial......
February 15, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - at the time of availment of cenvat credit it was not disputed by the Revenue that these services are not ‘input services’. In the......
February 15, 2018 Case Laws Central Excise

SSI exemption - calculation of aggregate value - various food preparations made and sold by the appellants in their kitchen/restaurants are generally covered by the......
February 15, 2018 Case Laws Central Excise

CENVAT credit - Education cess and Higher education cess paid on CVD - If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion......
February 15, 2018 Case Laws Central Excise

Classification of goods - PVC/ HDPE Pipes, HDPE Sprinkler - these pipes which were manufactured and cleared by them are intended for irrigational purpose in agriculture/....
February 15, 2018 Case Laws Central Excise

CENVAT credit - marine insurance service - insurance for directors and supervisory officers arising in day-to-day functioning - credit allowed - AT

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