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Highlights / Annotations / Catch Notes For February of 2018

Home Highlights February February 2018 Year 2018

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Showing 51 to 100 of 372 Records

123 4 5 6........ 8

February 24, 2018 Notifications Customs

Benefit of concessional rate of customs duty withdrawn on import of screw (7318 15 00) and SIM socket / Other Mechanical items (Metal) (7326 90 99) for cellular mobile phone
February 24, 2018 Case Laws Income Tax

Application u/s 119(2) - condoning the delay in filing the return for the assessment year 2009-2010 - claim of refund - delay condoned subject to rider that return would....
February 24, 2018 Case Laws Income Tax

MAT computation - deduction of lease equalization charges while computing book profit - we cannot find fault with the assessee debiting lease equalization charges in the....
February 24, 2018 Case Laws Income Tax

Reopening of assessment - Addition u/s 68 - independent application of mind - The contention that the AO had merely and mechanically acted on the report of the......
February 24, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee claimed the amount received as guarantee fee for advance received from Ginza - the real intent of Ginza in advancing the sums it.....
February 24, 2018 Case Laws Income Tax

Income derived from the items, viz., penalty recovered from suppliers/contracts, unclaimed balance outstanding pertaining to SD/EMD of contractor written back in the......
February 24, 2018 Case Laws Income Tax

Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing.....
February 24, 2018 Case Laws Income Tax

Even if the assessee's case is not covered by Article 8, the business profits would not be chargeable to Indian tax as it does not carry on business in India through a......
February 24, 2018 Case Laws Income Tax

Income accrued in India or not - the effective management of the assessee is neither in Mauritius nor in India - if the effective management of an enterprise is not in......
February 24, 2018 Case Laws Income Tax

Non–issuance of notice under section 143(2) of the Act by the Assessing Officer invalidates the order passed under section 143(3) r/w 147 of the Act, even if the......
February 24, 2018 Case Laws Income Tax

Deduction u/s 80IA - where a benefit is allowed to the assessee for first two assessment years, the same cannot be denied in the subsequent block period as once the......
February 24, 2018 Case Laws Customs

Freezing of bank accounts - there is no prohibition against investigation of old cases and past transactions, but in the garb of such investigation and scrutiny, the......
February 24, 2018 Case Laws Customs

Prima facie uneven coating can be considered as one of the defects for which purpose the paper cannot be considered as prime paper - the paper imported is defective and.....
February 24, 2018 Case Laws Indian Laws

Whether the Multi-National Accounting Firms (MAFs) are operating in India in violation of law in force in a clandestine manner, and no effective steps are being taken to....
February 24, 2018 Circulars GST

Directions u/s 168 of the CGST Act regarding non-transition of CENVAT credit u/s 140 of CGST Act or non-utilization thereof in certain cases.
February 24, 2018 Case Laws Central Excise

Valuation - sale of petroleum products through dealers - the appellant had discharged more excise duty on the clearances to and from COCO outlet, wherein the assessable.....
February 24, 2018 Case Laws Central Excise

Classification of goods - It is understood that "Pulihora Paste " is not a ready to eat product but it has to be added with cooked rice, fried in hot edible oil,......
February 24, 2018 Case Laws Central Excise

Classification of goods - 'Biryani Masala Paste' would not fall under Chapter 20 it will fall under Chapter 9 - AT
February 24, 2018 Case Laws Central Excise

CENVAT credit - input services - the outdoor catering service used for personal consumption of the employee is clearly excluded therefore the appellant is not entitled......
February 23, 2018 Notifications Income Tax

Agreement between the Government of the Republic of India and the Government of the Republic of of Kenya for the avoidance of double taxation and the prevention of......
February 23, 2018 Case Laws Income Tax

Selection of case of scrutiny assessment - validity of notice - Attainment of requirement u/s 143(2) - deemed service of notice - non-availability of the Assessee to......
February 23, 2018 Case Laws Income Tax

Penalty u/s 271D - Even if, the Assessee has explained the identity, the source and genuineness of receipt in cash for the purpose of Section 68, would not by itself......
February 23, 2018 Case Laws Income Tax

Penalty u/s 271D - reasonable cause for violation of Section 269SS - when the Karta is dealing with the large amounts of cash. Lack of formal education cannot by itself.....
February 23, 2018 Case Laws Income Tax

Addition u/s 40(a)(i) - TDS liability - bandwidth allocation by overseas service provider - fee for technical services - AO directed to examine the materials before him.....
February 23, 2018 Case Laws Income Tax

Disallowance of excess claim of remuneration to the partners claimed - nature of income - interest on FDR - the interest on the FDR has direct nexus with the business......
February 23, 2018 Case Laws Income Tax

Applicability of section 33AB(7) - The provisions of section 33AB (7) uses the expression ‘being utilised’ - assessee had paid substantial portion of the proforma......
February 23, 2018 Case Laws Central Excise

Benefit of exemption - actual user condition - the naphtha supplied against competitive bidding was not entirely consumed for the manufacture of fertilizers by the RCF -....
February 23, 2018 Case Laws Central Excise

Refund claim - price variation clause - appellant entitled to refund of the excess duty paid due the deductions towards non achievement of GPF - AT
February 23, 2018 Case Laws Companies Law

The only requirement of Section 96 of the Act is holding of AGM of the company each year, which has been complied with. The manner in which the meeting has been......
February 23, 2018 Case Laws Service Tax

Refund of service tax - rejection on the ground of time limitation - The authority examining the said claim is bound by the legal provisions of these Acts in discharging....
February 23, 2018 Case Laws Service Tax

Validity of subsequent SCN - Intellectual Property Right Service - the Revenue having raised their earlier SCN was debarred from raising a subsequent SCN by invoking the....
February 23, 2018 Case Laws Central Excise

Rate of duty - effective date of correction through corrigendum notification - The question of retrospective effect of such correction cannot be equated with exercise of....
February 23, 2018 Case Laws Central Excise

Classification of goods - textile fabric combined with PU foam as textile fabric laminated with polyurethane foam - the product PVC leather cloth also known as rexine......
February 23, 2018 Case Laws Central Excise

CENVAT credit - input services credit in respect of premises, which is being leased out - the credit availed on payment of service tax can be utilized for discharge of......
February 23, 2018 Case Laws VAT and Sales Tax

CST - stock transfer against form 'F' - The revenue has not produced any specific Rule prescribed for limitation for the said purpose and therefore, the separate ‘F’......
February 23, 2018 Case Laws VAT and Sales Tax

In respect of any suppressed turnover, which was not declared as part of the compounding proceedings, the benefit of the rate of tax applicable to compounding provision.....
February 22, 2018 Notifications Customs

Seeks to impose anti-dumping duty on Ceramic Tableware and Kitchenware, excluding knives and toilet items, originating in or exported from China PR - Notification
February 22, 2018 Notifications Companies Law

An independent director re-appointed for second term shall be removed by the company only by passing a special resolution and after giving him a reasonable opportunity of being heard
February 22, 2018 Case Laws Service Tax

Supply of DG sets on hire basis - this is the case of supply of tangible goods for use, with legal right of possession and effective control vesting with the hirer,......
February 22, 2018 Case Laws Service Tax

Cleaning Services - Indian Railways - the original authority held cleaning of such railway coaches will be considered as cleaning of commercial premises - the......
February 22, 2018 Case Laws Service Tax

Non-payment of service tax - difference between the statutory returns and the annual balance sheet - The burden of explaining the difference amount being not taxable......
February 22, 2018 Case Laws Service Tax

Liability of service tax - expenditure incurred in setting up of certain branch offices in foreign countries - the legal fiction of considering a branch of an assessee......
February 22, 2018 Case Laws Central Excise

Classification of goods - Aswini Homeo Arnica Hair Oil (AHAHO) - The goods are classifiable under chapter 30 of the Central Excise Tariff as Homeopathic medicine and......
February 22, 2018 Case Laws Central Excise

Waste - N/N. 89/95-CE - manufacture of refined vegetable oil - the gums, waxes and fatty acid distillate are emerging due to removal/refining process of crude rice bran.....
February 22, 2018 Case Laws Central Excise

Transfer of CENVAT credit - transfer of credit from Service Tax credit Register to CENVAT Credit Register, was properly done under intimation to Revenue and as such the.....
February 22, 2018 Case Laws Central Excise

Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification......
February 22, 2018 Case Laws VAT and Sales Tax

The scheme of the Act would not permit the Tribunal to jettison the first appeal before the Commissioner and allow itself to act as first Appellate Authority. If the......
February 22, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - voluntary surrender of income by assessee - The mere offer therefore, of the amount during the search in the absence of any explanation for the......
February 22, 2018 Case Laws Income Tax

Reopening of assessment - allowability of interest income u/s 80IA - Once the Assessing Officer rejected the claim of deduction under Section 80IA [4] in its entirety,......
February 22, 2018 Case Laws Income Tax

TDS u/s 194H - advertisement agencies - what is liable for TDS is commission of brokerage and not the incentives given on the basis of principal to principal relations - HC

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