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Highlights / Annotations / Catch Notes For March of 2018

Home Highlights March March 2018 Year 2018

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Showing 201 to 250 of 532 Records

1 2 3 456 7 8 9........ 11

March 22, 2018 Case Laws Central Excise HC

Rejection of application for Settlement Commission - The Explanation is clarificatory and applies retrospectively. Even absent the Explanation we would interpret Section....
March 22, 2018 Case Laws Central Excise HC

Exemption to Clearance of MS Specials to the water supply projects - The production is the same, manufacturing and the process is the same and excise duty is liable on......
March 22, 2018 Case Laws Central Excise AT

Valuation - includibility - notional interest - whether the notional interest on the advance deposit collected by the appellant against the supply of goods is includible....
March 22, 2018 Case Laws Central Excise AT

Transfer of the unutilized accumulated CENVAT Credit - Rule 10 of the CCR - There is no requirement under the rule that the assessee can transfer credit corresponding to....
March 22, 2018 Case Laws VAT and Sales Tax HC

Issuance of C declaration Forms - pending government dues - this Court upheld the power of the respondent to withhold the C Form declarations, as the respondent is......
March 21, 2018 Notifications Customs

Duty of Customs on import of Chickpeas (garbanzos) including Kabuli chana and Bengal gram (desi chana) - Tariff Rates revised.
March 21, 2018 Case Laws Income Tax AT

Accrual of income - sale of additional FSI to the purchaser - The right to the said amount of ₹ 500 per sq ft has not accrued to the assessee and the owner of such....
March 21, 2018 Case Laws Income Tax AT

TDS u/s 194C - Non deduction of tds on reimbursement of expenses made to group companies without any markup - In the case of reimbursement of expenses, the expenditure......
March 21, 2018 Case Laws Income Tax AT

Voluntary contributions to the assessee-society qualify as income u/s. 2(24)(iia) of the Act, and is therefore, subject to the provisions of the Act - the assessee is......
March 21, 2018 Case Laws Income Tax AT

Income from sale of shares - The treatment given by the assessee in respect of share transactions by separately offering business income and short term capital gains /......
March 21, 2018 Case Laws Income Tax AT

Disallowance of depreciation on assets acquired and leased back - On a combined reading of Section 2(13) and Section 2(24) the income derived from leasing of the trucks.....
March 21, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - unexplained cash deposits in bank account - validity of notice - absence of specific charge - this would be in utter violation of the principles.....
March 21, 2018 Case Laws Income Tax HC

Payment of interest u/s 244A for the delay caused by the assessee for correcting the TDS certificates - review of judgment - the Commissioner of Income Tax had denied......
March 21, 2018 Case Laws Income Tax HC

Additions made u/s 40(a)(ia) - resident-receiver of amounts, paid tax on such receipts; even when the payer has failed to deduct tax at source - Liability of the......
March 21, 2018 Case Laws Income Tax AT

Penalty u/s.271(1)(c) - penalty cannot be levied where a bonafide claim of the assessee was rejected by the tax department. - AT
March 21, 2018 Case Laws Income Tax AT

The addition confirmed u/s 68 as unexplained credit instead of long term capital gain as claimed by the assessee - however, the source identity and genuineness of the......
March 21, 2018 Case Laws Service Tax AT

Commercial training or coaching services - the certificates and degrees awarded by IIPM and also by IMI, Europe do not enjoy the recognition from AICTE or UGC - there is....
March 21, 2018 Case Laws Service Tax AT

The statutory definition of section 65(91a) of the Finance Act, 1994 specifically excludes construction undertaken for personal use and such personal use includes......
March 21, 2018 Case Laws Service Tax AT

Valuation - w.e.f. 1.3.2011, the value of taxable service would include the total amount collected by the PCO operator - since it is specifically stated that the said......
March 21, 2018 Case Laws Service Tax AT

Classification of services - if the services have been provided along with material and the value of material supplied cannot be vivisected, in that circumstance, the......
March 21, 2018 Case Laws Service Tax AT

Man power recruitment or supply agency services or not - activity of bagging and shipping work executed by the appellant - such lump sum work order can be considered as.....
March 21, 2018 Case Laws Service Tax AT

Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be....
March 21, 2018 Case Laws Service Tax AT

Rent-a-cab - The business undertaken by BMTC is to provide bus facility/transport facility to the citizens of Bangalore city and the main activity is running the buses......
March 21, 2018 Case Laws Service Tax AT

Refund of unutilized CENVAT credit - export of services - the proceeds for export of service were not received directly in foreign exchange but the same was routed by......
March 21, 2018 Case Laws Central Excise SC

CENVAT credit - Input service - GTA - prior to amendment w.e.f. 1.4.2008 - tax paid on the transportation of the final product from the place of removal upto the first......
March 21, 2018 Case Laws Central Excise SC

CENVAT credit - Input service - GTA - from 01.04.2008, with the aforesaid amendment, the CENVAT credit is available only upto the place of removal whereas as per the......
March 21, 2018 Case Laws Central Excise AT

CENVAT credit - construction service - the amendment carried out w.e.f. 1.4.2011, has no implication in the present case, as the services have been availed and paid for.....
March 21, 2018 Case Laws Central Excise AT

Cenvat Credit - Input services - Event Management Services - the activity of family day function is related to business activity of the respondent - the respondent is......
March 21, 2018 Case Laws Central Excise AT

Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section....
March 21, 2018 Case Laws Central Excise AT

Reversal of Cenvat Credit - we do not understand that when the appellant have categorically by way of their intimation opted for option provided under sub-rule (3)(ii),.....
March 21, 2018 Case Laws Central Excise AT

Liability of duty - extended period of limitation - there were conflicting views of different Benches of the Tribunal which came to be decided only with the issue of......
March 21, 2018 Case Laws Central Excise AT

Valuation - toilet soaps exclusively to the CSD Canteens, under the Ministry of Defence - requirement to affix MRP - A ‘maximum retail price’ is affixed on the impugned.....
March 21, 2018 Case Laws VAT and Sales Tax HC

Penultimate sale - whether the purchased goods and the exported goods are one and the same for the purpose of claiming penultimate sale exemption u/s 5(3) of the Central....
March 21, 2018 Case Laws VAT and Sales Tax HC

Sale of property for recovery of sales tax arrears - proper remedy available for the respondent/Department is to approach the Official Liquidator, by way of a Claim......
March 21, 2018 Case Laws Customs AT

Classification of semi-finished goods - spectacle lenses - change in classification to 8 digits tariff headings - when the spectacle lenses imported by the appellant......
March 20, 2018 Case Laws GST HC

Classification of imported goods - GSL ARTEMIA BRINE SHRIMP EGGS - petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by......
March 20, 2018 Case Laws Income Tax HC

Review of settlement to order passed u/s 245D(4) - If the view taken by the minority member of the Commission is accepted, we fear, that then there would be no finality.....
March 20, 2018 Case Laws Income Tax HC

Extension of time for filing of the income tax return rejected u/s 119 - delay in filing of the return was on account of illness of the CA i.e., the statutory auditor -.....
March 20, 2018 Case Laws Income Tax HC

Computation of interest u/s 234B - there is definite increase of tax liability from the regular assessment at the time of re-assessment - Tax paid u/s 140A was already......
March 20, 2018 Case Laws Income Tax HC

Non compliance with condition precedent u/s 179(1) - recovery of dues of the company from the directors - Order set aside - AO is at liberty to pass a fresh order after.....
March 20, 2018 Case Laws Income Tax AT

To solve the knotty issue of capital/revenue expenditure the aim and object of the expenditure is to be considered not the quantum. - entries made in the books of......
March 20, 2018 Case Laws Income Tax AT

Penalty u/s.271AAA - undisclosed income addition - the assessee's responsibility to substantiate the manner of deriving such income did not commence. - When the base......
March 20, 2018 Case Laws Income Tax AT

Penalty - Since the income under question was in fact entered in the “other documents” maintained in the normal course, which document was retrieved during search,......
March 20, 2018 Case Laws Income Tax AT

Transfer pricing adjustment - in case the segmental profitability of AE segment is applied, then the margins shown by the assessee are within +/- 5% range of mean......
March 20, 2018 Case Laws Income Tax AT

Exemption u/s 11 eligibility - cricket association - taking into consideration the object of the institution which fits into the definition of charitable purpose defined....
March 20, 2018 Case Laws Income Tax AT

Revision u/s 263 - claim of the assessee under section 80RR - availability of the benefit of DTAA - the reassessment proceedings were initiated for the purpose of......
March 20, 2018 Case Laws Customs HC

Power of tribunal to refuse to entertain an appeal where fine or penalty does not exceed ₹ 2 lakhs - Tribunal has not correctly exercised the discretion under the.....
March 20, 2018 Case Laws Indian Laws SC

Right of secured creditor - agriculture property - The High Court mis-directed itself in holding that the land was an agricultural land merely because it stood as such......
March 20, 2018 Case Laws Service Tax HC

Condonation of delay in making payment of tax - VCES 2013 - The petitioners have to blame themselves and they cannot take advantage of their own wrong and force the......
March 20, 2018 Case Laws Service Tax AT

Levy of service tax - GTA - reverse charge - It is undisputed fact that appellant has not paid freight charges. Therefore, they were not liable to pay service tax in the....

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

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