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Highlights / Annotations / Catch Notes For March of 2018

Home Highlights March March 2018 Year 2018

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Showing 151 to 200 of 532 Records

1 2 345 6 7 8........ 11

March 23, 2018 Notifications GST

Amending the CGST Rules, 2017(Third Amendment Rules, 2018) - Notification
March 23, 2018 Notifications GST

E-Way Bill Rules shall come into force w.e.f. 1.4.2018 - However, where the consignor or the consignee has not generated the e-way bill, the transporter shall be......
March 23, 2018 Notifications GST

Due dates for filing FORM GSTR-3B further extended for the months of April to June, 2018
March 23, 2018 Notifications GST

Exemption from GST on reverse charge basis u/s 5(4) extended till 30.06.2018
March 23, 2018 Notifications DGFT

Amendments to Foreign Trade Policy 2015-2020 - Extension of Integrated and Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation and......
March 23, 2018 Case Laws Income Tax HC

Genuineness of Gift from her mother and her husband - whether donors in question had the funds to make a gift to the respondent-assessee for the purpose of admission of.....
March 23, 2018 Case Laws Income Tax AT

Penalty u/s 271D - receipt of loans in cash - Once the bank deposits are treated as freight receipt or business receipt for estimating income of the assessee, the same......
March 23, 2018 Case Laws Income Tax AT

Penalty u/s.271FA - delay filing on AIR - appellant was having reasonable cause for delay filing on AIR and in our opinion benefit of section 273B should be given to the....
March 23, 2018 Case Laws Income Tax AT

Addition of club membership fees paid by assessee - By obtaining membership for a period of more than one year, there may be an advantage of enduring nature. However,......
March 23, 2018 Case Laws Income Tax AT

Penalty u/s 271AAA - CIT(A) simply went by the dates given in sub-section (1) of section 271AAA without examining ‘specified previous year’ which is crucial for......
March 23, 2018 Case Laws Income Tax HC

Reopening of assessment - failure to serve the Notice u/s 143(2) within prescribed time - if an objection is raised before the completion of assessment proceedings,......
March 23, 2018 Case Laws Income Tax HC

Seeking waiver of interest payable u/s 220(2) - full co-operation was lacking during the assessment proceedings - the petitioner is not entitled to waiver. - HC
March 23, 2018 Case Laws Income Tax HC

Doctrine of res judicata - The previous year’s assessment order in fact did not lead any discussion on this aspect and appear to have merely accepted the assessee’s......
March 23, 2018 Case Laws Income Tax HC

Reopening of assessment - assessee had not returned the income received as interest from deposits in Banks - The limitation of 4 years would not be applicable, since the....
March 23, 2018 Case Laws Income Tax HC

Condonation of delay in payment of 3rd Instalment of the tax amount declared by the petitioner assessee under the Income Disclosure Scheme, 2016 (IDS 2016) rejected u/s.....
March 23, 2018 Case Laws Income Tax AT

Income from share transaction - capital gain or busniss income - there were repeated purchase of same scrip and sale thereof immediately, almost on daily basis to take......
March 23, 2018 Case Laws Income Tax AT

Entitlement for deduction u/s 80IA - The assessee was not merely providing labour but was providing a complete infrastructure required to support the development of......
March 23, 2018 Case Laws Customs HC

Import of Pigeon Peas from Mozambique - When the 1st respondent had issued the No Objection Certificate in favour of the petitioner, they cannot withdraw the No......
March 23, 2018 Case Laws Customs AT

Valuation - Panasound music system - whatever parts were imported in CKD form, the parts such as CD/VCD mechanism and top cover were not in the consignment. Therefore......
March 23, 2018 Case Laws Companies Law HC

Disqualifications for appointment of director - Merely because the provisions may operate harshly against the Directors of the defaulting company, it does not render a......
March 23, 2018 Case Laws Indian Laws HC

Dishonor of Cheque - drawer and drawee were one and the same - The orders passed by the Courts below cannot be held to be illegal and it shall always be open to the......
March 23, 2018 Case Laws Service Tax AT

Demand of interest for the intervening period from the date of presentation of cheque till its realization - date of presentation of cheque is the date of payment of......
March 23, 2018 Case Laws Central Excise AT

Clandestine removal - As the Revenue has not shown any positive evidence to corroborate the statements of the buyers/suppliers to show that the appellants were clearing.....
March 23, 2018 Case Laws Central Excise AT

CENVAT credit - authorities below has applied wrong provision to deny Cenvat credit to the appellant. Therefore, Cenvat credit cannot be denied to the appellant. - AT
March 23, 2018 Case Laws VAT and Sales Tax HC

Tax under the compounding scheme - The department was not vigilant but was also lethargic in so far as permitting the assessee to make remittances under the scheme for......
March 22, 2018 Circulars DGFT

Processing of Merchandise Exports from India Scheme (MEIS) applications for SEZs Exports - Public Notice
March 22, 2018 News Indian Laws

Rates of interest on small savings schemes including Saving Deposits, Public Provident Fund, Kisan Vikas Patra and Sukanya Samriddhi Accounts Scheme
March 22, 2018 News Indian Laws

Cabinet approves North-East Industrial Development Scheme (NEIDS) 2017
March 22, 2018 News GST

GST on Skill Development, Start-Ups and Tourism
March 22, 2018 Circulars DGFT

The MEIS benefit is notified for 'Bengal-gram' under ITC (HS) code 07132000 for a period of 3 months for exports made
March 22, 2018 Notifications Companies Law

The National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018 - Notification
March 22, 2018 Act Rules Companies Law

Constitution of National Financial Reporting Authority (NFRA) - Provisions came into force w.e.f. 21-3-2018 - Section 132 of the Companies Act, 2013
March 22, 2018 Case Laws Income Tax AT

Disallowance of expenses claimed under the head of ‘Sales Promotion’ - assessee company paid such amount as “Freebies” to the doctors for prescribing pharmaceutical......
March 22, 2018 Case Laws Income Tax AT

LTCG - Prior to the amendment of the provisions of section 54F vide Finance Act 2014 with effect from 01.04.2015, the two adjacent properties would be considered as......
March 22, 2018 Case Laws Income Tax AT

Addition made u/s 69C was due to the reason that the assessee failed to explain the source of said expenses. Accordingly, we concur with the view of ld. CIT (A) to......
March 22, 2018 Case Laws Income Tax AT

Addition of trade creditors u/s 68 - unexplained cash credits - AO cannot blow hot and cold at the same time for the reason he has made twin additions out of the trading....
March 22, 2018 Case Laws Income Tax AT

Annual Value of House Property determination - as per AO assessee has taken the rent in cash and to avoid the tax liability the rental value has been substantially......
March 22, 2018 Case Laws Income Tax SC

Interest on refund of TDS - HC has held that right of receiving interest is available to the petitioners as per the statute and nothing of any estoppel could be......
March 22, 2018 Case Laws Income Tax HC

Rejection of books of accounts - The finding of "on-money transactions" in the appellant's case by the authorities below is found without any basis and found perverse on....
March 22, 2018 Case Laws Income Tax HC

Treatment of Long Term Capital Gains as undisclosed income - if the shares were of some fictitious company which was not listed in the Bombay Stock Exchange/National......
March 22, 2018 Case Laws Income Tax AT

Entitlement to deduction u/s 80IC on account of substantial expansion of the unit - The restrictive meaning given by the lower authorities to deny the deduction u/s 80IC....
March 22, 2018 Case Laws Income Tax AT

TDS u/s 194J - transmission and wheeling charges paid by the assessee does not come within the purview of fees for technical service as defined under Explanation 2 to......
March 22, 2018 Case Laws Income Tax AT

Addition of notional Annual Letting Value on closing stock of flats / spaces - The intention of the lawmakers was that occupation of one’s own property, in the course of....
March 22, 2018 Case Laws Customs AT

Diversion of imported goods into local market - violation of actual user condition - clandestine removal - onus of proof - Admittedly, the observations and findings of......
March 22, 2018 Case Laws Customs AT

Benefit u/s 80 of CA, 1962 - Re-export of gold - prohibited goods - proper officer may at the request of the passenger detained such articles for the purpose of being......
March 22, 2018 Case Laws Companies Law HC

Winding up petition - eligible debt - Once an Arbitration Clause is provided under the agreement executed between the parties, Arbitration remedy available under the......
March 22, 2018 Case Laws Indian Laws SC

Constitutional validity of amendments made to the Karnataka Money Lenders Act, 1961 and the Karnataka Pawn Brokers Act, 1961 in the year 1998 - Section 7-A & 7-B of the.....
March 22, 2018 Case Laws Indian Laws HC

Vicariously liability - In case of offence committed by the company its officers cannot be made vicariously liable for commission of offence on the part of the company......
March 22, 2018 Case Laws Service Tax AT

Rejection of VCES Scheme - the Commissioner (Appeals) has rightly observed that the letter dated 08/02/2013 issued by the Range Superintendent cannot be construed as......
March 22, 2018 Case Laws Service Tax AT

Demand of service tax - assessing authority failed to determine the specific characteristic of the service which is a necessary pre-requisite for fastening liability -......

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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...