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Highlights / Annotations / Catch Notes For March of 2018

Home Highlights March March 2018 Year 2018

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Showing 101 to 150 of 532 Records

1 234 5 6 7........ 11

March 26, 2018 Case Laws Insolvency and Bankruptcy Tri

Initiate insolvency resolution process against the respondent-corporate debtor - the document of assignment cannot be rejected by this Tribunal while disposing of the......
March 26, 2018 Case Laws Income Tax HC

Penalty u/s 271D - The assessee failed to discharge its burden in proving that there was a reasonable cause in accepting the deposits from staff members other than by......
March 26, 2018 Case Laws Income Tax AT

Addition u/s 69 - excess weight of gold ornaments as undisclosed investment - there is much force in the argument of the counsel for the appellant that the statement,......
March 26, 2018 Case Laws Income Tax AT

Unexplained cash credit u/s 68 - identity, genuineness and creditworthiness of subscribers - assessment u/s 153A - Merely rejecting the documents does not amount that......
March 26, 2018 Case Laws Income Tax AT

TPA - whether AO should have decided the issue of international transaction himself instead of referring it to Transfer Pricing Officer as the quantum of International......
March 26, 2018 Case Laws Income Tax AT

In the original return of income, since the assessee has not made the claim, the assessee could not have filed the Form No. 3CEA along with the return of income. Its......
March 26, 2018 Case Laws Income Tax AT

TDS u/s 195 - the patent/IPRs are utilized for manufacturing activities in India and the rest of the activity, i.e., sale in USA has to be viewed in conjunction with......
March 26, 2018 Case Laws Income Tax AT

Revision u/s 263 - since there is no provision under the Income-tax Act or the Rules, whereby Medical, Conveyance and Sumptuary allowances are exempt from taxation, we......
March 26, 2018 Case Laws Companies Law HC

Attachment orders - collective investment scheme - SEBI found fault in the scheme - the only caveat being is that since moneys have already been transmitted to the......
March 26, 2018 Case Laws Companies Law Tri

Compounding of offences - default in relation to filing of Annual Returns - the default is in relation to more than a year and as the same offence had been committed for....
March 26, 2018 Case Laws Service Tax HC

Levy of service tax on receipt of amount after new levy whereas the contract was Concluded before levy - Any payment of contract which are entered after 1-7-2003 will......
March 26, 2018 Case Laws Service Tax AT

Business Support Services - bonafide belief - the demand has been raised for the period immediately after the category of business support service was introduced into......
March 26, 2018 Case Laws Service Tax AT

Valuation - renting of immovable property service - notional interest cannot be included in the value and will not be taxable under the category of renting of immovable.....
March 26, 2018 Case Laws Service Tax AT

Valuation - pure agent - inclusion of reimbursement of expenses - It was only stated that it was found by Audit Officers that the conditions of Pure Agent were not......
March 26, 2018 Case Laws Service Tax AT

BAS - booking of luggage on behalf of the bus owners - Since the bus owners are clients of the appellant, on whose behalf booking of luggage was made, the same should......
March 26, 2018 Case Laws Service Tax AT

GTA service - reverse charge mechanism - It is on record that appellant herein does not discharge the freight charges but claims the amount from their client who pays it....
March 26, 2018 Case Laws Central Excise AT

Untrimmed sheets of brass were being used in the manufacture of utensils and handicrafts and, therefore, they were attracting Nil rate of duty and, therefore, the......
March 26, 2018 Case Laws Central Excise AT

Classification of goods - Terminal and Computer upgrades/up-gradation - upgrade units though helps in enhancing the capacity of the computer but unit itself is not......
March 24, 2018 Case Laws GST HC

Difficulties in filing of GST Tran-1 and other returns - HC directed the revenue to accept returns provisionally either by way of opening the portal or manually.
March 24, 2018 Act Rules GST

E-way Rules - scope of the expressions ‘transported by railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ -......
March 24, 2018 Act Rules GST

Anti-Profiteering - scope of Interested Party - Explanations to Chapter XV of the CGST Rules, 2017 as amended.
March 24, 2018 Act Rules GST

Anti-Profiteering - Decision to be taken by the majority - Rule 134 of the CGST Rules, 2017 as amended.
March 24, 2018 Act Rules GST

Anti-Profiteering - Order of the Authority - Rule 133 of the CGST Rules, 2017 as amended.
March 24, 2018 Act Rules GST

Anti-Profiteering - Initiation and conduct of proceedings - Rule 129 of the CGST Rules, 2017 as amended
March 24, 2018 Act Rules GST

Anti-Profiteering - Duties of the Authority - Rule 127 of the CGST Rules, 2017 as amended.
March 24, 2018 Act Rules GST

Anti-Profiteering - Secretary to the Authority - Rule 125 of the CGST Rules, 2017 as amended
March 24, 2018 Act Rules GST

Anti-Profiteering - Appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority - Rule 124 of the CGST Rules, 2017 as amended
March 24, 2018 Act Rules GST

Conditions and restrictions in respect of inputs and capital goods sent to the job worker - Rule 45 of CGST Rules, 2017 as amended
March 24, 2018 News GST

After introduction of GST, increasing trend in the number of companies’ registrations, industrial activity has accelerated and growth in sales for corporates has also......
March 24, 2018 Notifications Customs

Exemption to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposes - Exemption from IGST extended till 1.10.2018
March 24, 2018 Notifications Customs

Basic Customs duty reduced from 10% to 5% on import of Opencell(15.6” and above) of LCD/LED TV panels
March 24, 2018 Notifications Companies Law

Companies (Incorporation) Second Amendment Rules, 2018 - An application for reservation of name shall be made through the web service available at www.mca.gov.in by......
March 24, 2018 Circulars Customs

Refund of IGST on Export—Extension of date in SB005 alternate mechanism cases & clarifications in other cases - Circular
March 24, 2018 Case Laws Insolvency and Bankruptcy Tri

Corporate insolvency process - Committee of Creditor (CoC) - The RP as well as CoC at present is equally responsible for safeguarding the interest and assets of a......
March 24, 2018 Case Laws Insolvency and Bankruptcy Tri

Initiation of Corporate Insolvency Resolution Process - exintence of eligible debt - cancellation of allotment of shop - failure to handover the possession of shop -......
March 24, 2018 Case Laws Customs HC

Order of prohibition under Regulation 23 of the Customs Brokers Licensing Regulation - Since there is no violation of principles of natural justice, the petitioner......
March 24, 2018 Case Laws Customs AT

Import of vehicle - Violation of condition for import of Hybrid car - The appellant is a bona fide buyer of the car from an independent dealer of the car - it cannot be.....
March 24, 2018 Case Laws Customs AT

Anti-Dumping Duty - ‘vitamin C’ - N/N. 159/2003-Cus - There is no evidence of any test report that indicates the imported goods to be ‘vitamin C’ or ‘ascorbic acid’ -......
March 24, 2018 Case Laws FEMA AT

Maintainability of Appeal under Section 19 of FEMA Act - the conditions for filing Appeal has not been satisfied as no “penalty” has been imposed in the absence of “an......
March 24, 2018 Case Laws Indian Laws HC

Arbitral award - The scope of interference with the Arbitral Award under Section 34 of the Act is limited. The impugned award can be interfered only on the grounds as......
March 24, 2018 Case Laws Service Tax AT

Advertising Agency Service - the appellant undertakes the activity of painting of different brands of tea in the walls of houses - the amount of rent should not form......
March 24, 2018 Case Laws Central Excise AT

CENVAT credit - duty paying invoices - invoices issued by the supplier a non-existent firm - the appellant is a bona fide purchaser of the goods in question has taken......
March 24, 2018 Case Laws Income Tax HC

Reopening of assessment - bogus payment - The non-disclosure germane to the facts herein was that the six dealers were bogus and there was in the regular assessment, no.....
March 24, 2018 Case Laws Income Tax HC

Computation of profit - sale of asset after conversion from capital asset to stock-in-trade - Apply the provisions of Section 45(2) of the Act and compute the capital......
March 24, 2018 Case Laws Income Tax HC

Assessment passed by AO u/s 143(3) - denial of principle of natural justice - AO has not discussed the show cause filed by the petitioners and the relevant documents......
March 24, 2018 Case Laws Income Tax AT

Existence of PE in India - tribunal found it difficult to agree with the authorities below that through the expatriate employees the assessee has been conducting the......
March 24, 2018 Case Laws Income Tax AT

Penalty u/s 271D for violation of provisions of section 269SS - Even if it is assumed that the assessing officer has issued a notice u/s 271D on the date of assessment......
March 24, 2018 Case Laws Income Tax AT

Validity of assessment u/s 143(3) r.w.s. 144C - draft assessment order passed by the Assessing Officer was complete assessment order which is not envisaged under section....
March 24, 2018 Case Laws Income Tax AT

Liability to deduct tax u/s 195 - FTS - The purchase of drawings & designs by the assessee from ATCA Singapore did not qualify as “fees for technical services” within......
March 24, 2018 Case Laws Income Tax AT

Exemption available u/s 11(1)(a) - the word applied need not necessarily imply spent. Even if the income is irretrievably earmarked and allocated for the charitable or......

1 234 5 6 7........ 11

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Latest Circulars

F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

A: PAYMENT OF PRE-DEPOSIT FOR FILING APPEAL BY DEBITING ELECTRONIC CREDIT...

N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

H: High Court quashes penalty order for not generating e-invoices; direct...

H: Freight forwarder wins case against govt, gets refund of unconstitutio...

H: Popular flour mixes with spices & ingredients classified differently, ...

H: Customs penalties overturned due to denial of cross-examination, inadm...

H: TDS Amount Deposited: Court Quashes Economic Offense Cases Over Tax De...

H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

H: Audit objection can't justify reassessment if contrary to facts & evid...

H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

T: Income Tax Case Transfers: Place of Business vs. Registered Office: De...

T: Validity of Writ Petitions and Section 153C Proceedings: Examining the...

T: Interpreting Time Limits for 80G Registration for Charitable Instituti...

T: Unraveling the Web: Forgery, Fake GST Firms, and the Pursuit of Econom...

T: Interplay between the provisions of Section 153C and Section 147: Limi...