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Highlights / Annotations / Catch Notes For March of 2018

Home Highlights March March 2018 Year 2018

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Showing 401 to 450 of 532 Records

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March 12, 2018 Circulars Customs

Sub: Mandatory declaration of GSTIN, IEC and email address of importer in the Bills of Lading obtained by shipper: reg. - Trade Notice
March 12, 2018 Case Laws Income Tax AT

The issue raised for the first time with reference to computation of income is not a legal issue, but a pure factual issue, which were never agitated before the A.O - AT
March 12, 2018 Case Laws Income Tax AT

Computation of Interest u/s 234B and 234C - MAT credit - along with tax deducted or collected at source, MAT credit u/s 115JAA also to be excluded while calculating assessed tax. - AT
March 12, 2018 Case Laws Income Tax AT

Disallowance of advertisement expenditure - Merely because the assessee segregated the cost of expenditure in relation to a particular project and later stage claimed as....
March 12, 2018 Case Laws Income Tax AT

Validity of reopening u/s 147/148 - provisions of Section 148 cannot be used for reviewing the decision taken by the AO u/s 143(3) - There is a demarcation and......
March 12, 2018 Case Laws Income Tax AT

Addition on account of surrender during the course of survey - statement recorded during the course of survey are not sacrosanct and cannot be relied against the......
March 12, 2018 Case Laws Service Tax AT

Rejection of VCES declaration - The SCN issued after a period of 30 days of declaration filed under VCES is unsustainable - AT
March 12, 2018 Case Laws Central Excise AT

CENVAT credit - service tax paid on painting of the factory building & machinery - such service falls under the purview of the “input service” for the purpose of......
March 12, 2018 Case Laws Central Excise AT

Area based exemption - change of assessee - Benefit of N/N. 50/2003 CE dated 10/06/2003 - The benefit of exemption will be available to the new unit provided they are......
March 11, 2018 Case Laws Income Tax HC

Exemption u/s 10B - eligibility criteria - whether deduction can be claimed for a period of 10 consecutive years beginning with the previous year in which the assessee......
March 11, 2018 Case Laws Income Tax HC

Income accrued in India - Existence of Permanent establishment (PE) there was no basis for the AO to conclude that the Special Bench of the ITAT had erred in its......
March 11, 2018 Case Laws Income Tax AT

Levy of penalty u/s 271C - non deduction of tds on payment of lease rent to Noida Authority u/s 194I - Since assessee failed to prove its bonafide through any relevant......
March 11, 2018 Case Laws Income Tax AT

Addition u/s 40A(3) - variation in the recording of entries in assessee’s ledger - provisions of section 40A(3) shall not be a hindrance in the business operation of the....
March 11, 2018 Case Laws Income Tax AT

Transfer of capital asset by a company to its subsidiary company - Long term capital gain v/s long term capital loss - transaction cannot be regarded as transfer u/s......
March 11, 2018 Case Laws Income Tax AT

MAT - Book profit adjustments - when the provision for gratuity is being made on the basis of actuarial valuation, it cannot be said to be an unascertained liability and....
March 11, 2018 Case Laws Service Tax AT

Classification of services - whether the activity of providing cab to other travel agents for rendering services to foreign tourist would fall under the definition of......
March 10, 2018 Case Laws Service Tax AT

Demand of service tax - Supply of Tangible Goods - the appellant has furnished documents which show that the said user fee collected is assessed under the VAT Act. The......
March 10, 2018 Case Laws Central Excise HC

Evasion of tax - civil and criminal proceedings can be initiated simultaneously and judgment in one proceeding will not have impact on the other - merely because CESTAT.....
March 10, 2018 News GST

Recommendationsregarding Data Analytics made during the 26th meeting of the GST Council
March 10, 2018 News GST

Recommendations regarding E-way Bill made during meeting of the GST Council
March 10, 2018 News GST

Recommendations made during the 26th meeting of the GST Council held in New Delhi Today
March 10, 2018 News GST

26th Meeting of the GST Council meets & decides Extension of tax exemptions for exporters for six months
March 10, 2018 Case Laws Central Excise AT

Classification of goods - The goods i.e. trimmings and end cuts arise during the course of manufacture of Stitch Bonded Fabrics of Glass is correctly classifiable as......
March 9, 2018 Case Laws Income Tax HC

Penalty u/s 271(1)(c) levied on income declared in the revised return of income filed u/s. 139(5) - Admittedly, there is no allegation that the revised return of income.....
March 9, 2018 Case Laws Income Tax AT

Depreciation - Determination of cost of plant and machinery - inclusion of payment on account of liability for gratuity, PF, bonus and other statutory liabilities -......
March 9, 2018 Case Laws Income Tax AT

Levying the penalty u/s 271E - loan received by the assessee had been squared off by way of conversion of loan into equity - the businessman (i.e. assessee) cannot be......
March 9, 2018 Case Laws Income Tax AT

Undervaluation of stock - it is a revenue neutral issue because whatever addition is being made in the closing stock, it will be opening stock in the next year. If the......
March 9, 2018 Case Laws Customs AT

Classification of goods - Bentonite Powder BH 200 Mesh - Volclay Bentonite Powder Fine 325 Mesh - the burden of classification is on the Revenue which has to be......
March 9, 2018 Case Laws Customs AT

Classification of imported goods - Business Projectors - The projectors merely having additional function cannot be a ground for classifying it other than 85286100, they....
March 9, 2018 Case Laws Customs AT

Non-fulfilment of export obligation - we do not find any merit in the contention of the appellant that CVD should not be demanded from them because they would be......
March 9, 2018 Case Laws Insolvency and Bankruptcy Tri

Initiation of Corporate Insolvency process - non-issuance of Section 8 notice prior to filing of the present application is a non-curable defect, which cannot be cured......
March 9, 2018 Case Laws Service Tax SC

Valuation - reimbursement of expenses - only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable expenditure or cost would......
March 9, 2018 Case Laws Service Tax AT

Liability of service tax on sub-contractor - the argument of fails that the main contractor has paid tax on the entire value and therefore no demand of service tax can......
March 9, 2018 Case Laws Service Tax AT

Availing credit while availing benefit of abatement - the main contractor is not entitled to the credit of service tax paid by sub-contractor if he is availing......
March 9, 2018 Case Laws Service Tax AT

Penalty u/s 76 and 78 - by not filling return for a period of over three years and not by paying tax despite collecting the same from the service recipients even though.....
March 9, 2018 Case Laws Central Excise AT

Valuation - sale through depot - Once the normal transaction value of the impugned goods sold from other place at or about the same time is ascertainable, there is no......
March 9, 2018 Case Laws Central Excise AT

Classification of goods - spent catalyst - whether classified under CETH 2620.00 of the CETA, 1985 or otherwise? - spent catalysts cannot be considered to be a result of....
March 9, 2018 Case Laws Central Excise AT

Valuation - pressure cooker parts - Sale from depot - The appellant is required to pay duty at the value, the price on which the goods have been cleared from the depots.....
March 9, 2018 Case Laws Central Excise AT

CENVAT credit - duty paying documents - the impugned invoices do not become the eligible document for taking the credit by the manufacturer himself as the invoices are......
March 8, 2018 News Indian Laws

Direct Tax collections for F.Y. 2017-2018 show growth of 19.5% up to February, 2018
March 8, 2018 Case Laws Income Tax HC

Non-competition agreement with Ranbaxy Laboratories Ltd. - nature of receipt - Though a vague finding was rendered that the amount which was otherwise receivable by the.....
March 8, 2018 Case Laws Income Tax AT

TDS u/s 194C or 194J - contract for managing of solid waste - payment made by the assessee to UEEL for exhibiting the work contract would fall u/s 194C and not u/s 194J - AT
March 8, 2018 Case Laws Income Tax AT

TDS u/s 195 - Assessee paid Commission to foreign agent is not the income chargeable to tax in India. Once an income is not chargeable to tax in India then the question.....
March 8, 2018 Case Laws Income Tax AT

LTCG - Deduction claimed u/s 54 - Section 54(2) does not say that in case the assessee could not get the possession of the property, he is not entitled for exemption u/s 54 - AT
March 8, 2018 Case Laws Customs HC

Imposition of ADD - relevant date - warehoused goods - clearance of goods for home consumption - The levy of Anti Dumping Duty under the Notification dated 11.05.2017 is....
March 8, 2018 Case Laws Customs HC

Principle of natural justice - seeking cross examination of driver - fake clearance / deemed exports - The question as to what extent the principles of natural justice......
March 8, 2018 Case Laws Customs HC

Jurisdiction of the Additional Director General to issue the said SCN - Nobody can deny that these authorities work for the ultimate object of implementation of the......
March 8, 2018 Case Laws Customs HC

Smuggling - Gold concealed in Zinc ingots - Attempt to smuggle the goods would breach all these conditions - there is clear breach of conditions of import of goods......
March 8, 2018 Case Laws Customs HC

Penalty - short landing of goods - no blame can be fastened on the petitioner for intentionally being the cause for the short landing, this is a fit case, where, the......
March 8, 2018 Case Laws Customs HC

Exemption to sports goods - The customs department cannot deny the fact that both the petitioners are Renowned Shooters and National Rifle Association certified so and......

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