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Highlights / Annotations / Catch Notes For March of 2018

Home Highlights March March 2018 Year 2018

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Showing 351 to 400 of 532 Records

1 ....4 5 6 789 10 11

March 15, 2018 Case Laws Central Excise AT

Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not......
March 15, 2018 Case Laws Central Excise AT

CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of......
March 15, 2018 Case Laws Central Excise AT

Manufacture - so called activity of quality testing, branding and packing of the already manufactured goods will not be covered by note 6 of Section XVI of the Central......
March 15, 2018 Case Laws Central Excise AT

100% EOU - CENVAT credit - During the relevant period, the formula prescribed adoption of 25% of BCD and by no stretch, it can be held that 50% of BCD was available to......
March 15, 2018 Case Laws Central Excise AT

Scope of SCN - The two contentions are contradictory to each other which gives an impression that there was total confusion in the minds of people who have issued SCN.......
March 15, 2018 Case Laws Central Excise AT

CENVAT credit - common inputs used in the manufacture of both dutiable and exempted final products - The adjudicating authority has correctly analysed various issues......
March 15, 2018 Case Laws Central Excise AT

CENVAT credit - input services distributor (ISD) - Since there is no allegation in the SCN as to the manner of distribution of credit as improper, it is not necessary to....
March 14, 2018 Circulars DGFT

Launch of e-MPS- facility to make online payment for miscellaneous application.
March 14, 2018 News Indian Laws

9,073 cases are under consideration in NCLT, including 1,630 cases of Merger and Amalgamation; 2,511 cases of insolvency and 4,932 cases under other sections of Companies Act
March 14, 2018 News Indian Laws

Resolution professional doesn’t require nod of shareholders/members for insolvency resolution
March 14, 2018 News Indian Laws

No reduction in approval of resolution plans after enactment of IBC (Amendment) Ordinance 2017
March 14, 2018 News Indian Laws

“Vanishing companies” can only be listed companies; so far 161 “vanishing companies” have been traced
March 14, 2018 Case Laws Income Tax HC

Penalty u/s 271AAA - disclosure of unaccounted income during search - assessee did not specify how she derived that income and what head it fell in (rent, capital gain,.....
March 14, 2018 Case Laws Income Tax HC

Condonation of delay in filing the IT return - powers u/s 119 - when the explanation offered was acceptable and genuine hardship is established. It was with a fond hope.....
March 14, 2018 Case Laws Income Tax HC

Exemption to the assessee u/s. 10(38) - LTCG - exemption available to any other assessee u/s 10(38) relating to long term capital, would also be available to a person......
March 14, 2018 Case Laws Income Tax HC

Claim of exemption u/s 11 denied - medical facilities for poor patients - beds reserved for needy and poor persons kept - The test cannot be percentage of the poor......
March 14, 2018 Case Laws Income Tax HC

Recovery of dues of the erstwhile owners of the property - attachment orders - The transfer took place in the year 2007. No action was taken by the department for nearly....
March 14, 2018 Case Laws Income Tax HC

Addition u/s 56 - transaction in shares - adequate consideration - Section 56(2)(viia) was brought in the statute book only w.e.f. 1st June, 2010 i.e. for AY 2011-12 -......
March 14, 2018 Case Laws Customs AT

Valuation - enhancement of value - All the documents submitted by the supplier are genuine and correct and considered as valid evidence. Therefore the same cannot be......
March 14, 2018 Case Laws Customs AT

Applicability of Advance ruling - movement of goods through SEZ when it was not required - the advance ruling pronounced by the authority under Section 28-I shall be......
March 14, 2018 Case Laws Customs AT

Classification of imported goods - EDTA FE - micronutrients also fertilizers which are not getting the status of a fertilizer by the presence of Nitrogen / Phosphorous /....
March 14, 2018 Case Laws Companies Law HC

Winding up petition - difficulties of non payment of the amount due and payable - considering the provisions of Section 126 of the Contract Act, it is imperative to......
March 14, 2018 Case Laws Companies Law AT

Oppression and mismanagement - The directions are in interest of justice and cannot be faulted with. Under Section 424 of Companies Act 2013 NCLT can regulate procedure.....
March 14, 2018 Case Laws Indian Laws HC

Change in policy by RBI -The new policy appears to have been declared by RBI for the reason that the NPA, in the Nationalized banks, have touched almost 8 lakhs crores......
March 14, 2018 Case Laws Service Tax AT

Business Exhibition Service - conducting of “India Tourist and Industrial Fair” every year - certain amusement facilities provided inside the trade fair, though by......
March 14, 2018 Case Laws Service Tax AT

Erection and commissioning services - these are composite works contract and cannot be taxed as simple service contracts under a particular heading like erection......
March 14, 2018 Case Laws Central Excise AT

100% EOU - Liability of interest - even though the duty is voluntarily paid being not paid at the time of de-bonding, voluntarily as per Sub-scion (2B) of Sec 11A,......
March 13, 2018 Circulars GST - States

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
March 13, 2018 Circulars FEMA

Hedging of Commodity Price Risk and Freight Risk in Overseas Markets (Reserve Bank) Directions - Circular
March 13, 2018 Circulars GST

Processing of refund applications for UIN entities - CGST - Circular
March 13, 2018 Case Laws Income Tax HC

Determine the ALP of the export sales to AEs - manufacturing of electric connectors, accessories, cable assemblies and system integration - TNM method is the most......
March 13, 2018 Case Laws Income Tax HC

Disallowance of returned loss holding that the assessee's business has not been set up - grievance of the Appellant is that the business has been set up as it evident......
March 13, 2018 Case Laws Income Tax HC

Condonation of delay - to seek that the period of limitation provided in the statute be ignored in case of Revenue's appeals cannot be accepted. The Appeals which are......
March 13, 2018 Case Laws Income Tax AT

Provision for non-moving inventory - Consistent treatment given by the assessee from year to year with regard to treatment of provision for non-moving inventory in the......
March 13, 2018 Case Laws Income Tax AT

Deemed dividend addition u/s 2(22)(e) - assessee had mortgaged his properties for availing credit limits by the company and dried up his resources for getting financial.....
March 13, 2018 Case Laws Income Tax AT

Deduction u/s 80IC - manufacture of external hard disk and DVD writer - even qua the laptops and mouse the deduction allowed was withdrawn - The claim has been rejected.....
March 13, 2018 Case Laws Customs AT

Misdeclaration of value of imported goods - undervaluation - The non-inclusion of design charges is, admittedly, not in line with the valuation provisions. - The......
March 13, 2018 Case Laws Customs AT

Classification of imported goods - Anti-dumping Duty - when the goods are 100% Viscose (Rayon) Staple Fibre, they will have to be classified in the specific subheading......
March 13, 2018 Case Laws Customs AT

100% EOU - conversion from EOU scheme to DBK Scheme - exporter is very much entitled for conversion of zero duty EPCG shipping bills to zero duty EPC scheme cum drawback....
March 13, 2018 Case Laws Indian Laws HC

Cheque Bounce - Recovery of compensation from petitioner - Warrants of attachment - Section 138 of the Negotiable Instrument - By merely undergoing the default sentence,....
March 13, 2018 Case Laws Service Tax AT

Business Auxiliary Service - export of services - promotion and marketing of products and services of the client situated outside India - the services are to be......
March 13, 2018 Case Laws Service Tax AT

Business Support Services - providing infrastructural and administrative support facilities to the visiting doctors & consultants - there is no legal justification to......
March 13, 2018 Case Laws Service Tax AT

Liability of service tax - works contract - construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable......
March 13, 2018 Case Laws Service Tax AT

Applicability of Rule 6 (3) (i) of CCR 2004 - CENVAT credit - provision of taxable as well as exempt services - The appellants cannot be asked to pay 5% of value of......
March 13, 2018 Case Laws Service Tax AT

Commercial coaching and training services - the appellant has been authorized as a Study Centre under a Memorandum of Understanding entered into with Alagappa University....
March 13, 2018 Case Laws Service Tax AT

With effect from 1.5.2006, the words “commercial concern" was substituted by the words “person" and w.e.f 16.5.2008, the words “to a client” was replaced by the word “to....
March 13, 2018 Case Laws Central Excise AT

100% EOU - Cenvat Credit - denial on the ground that tractors are not capital goods as defined under CCR 2004 since not installed within the factory premises - when the.....
March 13, 2018 Circulars GST - States

Online submission of Letter of Undertaking by the taxable person who makes zero-rated supply of goods or services or both without payment of Integrated Tax under IGST Act.
March 13, 2018 Case Laws Central Excise AT

Classification of goods - Tapioca Starches, ‘Native' as well as 'Modified' - It is not understood that when the samples were drawn by Revenue in the presence of the......
March 12, 2018 Circulars Customs

Sub: Procedure for registration of Self Sealing for Electronic Sealing of containerized cargo at factory or warehouse premises

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F: SCN due date S. 73

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

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

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