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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 3051 to 3100 of 6863 Records

1 ....58 59 60 616263 64 65 66........ 138

March 30, 2019 Case Laws Service Tax

CENVAT Credit - input services - services availed for sale of shares - During the said period, the definition of input services had a wide ambit as it included the words....
March 30, 2019 Case Laws Service Tax

Demand of interest - service tax paid belatedly by adjustment of the CENVAT account - Merely because the amount was lying in the CENVAT account, it cannot be said that......
March 30, 2019 Case Laws Service Tax

The charges levied by one Division of M/s. BSNL to another and that too by way of debit notes, is only an internal financial adjustment which cannot, by any stretch of......
March 30, 2019 Case Laws Central Excise

Demand of interest on differential duty - the claim of the appellant that since the assessment was provisional, therefore, interest is not applicable, is not correct,......
March 30, 2019 Case Laws Central Excise

Classification of Precipitated Chalk - whether classifiable and chargeable to duty @ 16% under chapter 28 (Inorganic Chemicals) or under Chapter 25 (Mineral Products)......
March 30, 2019 Case Laws Central Excise

CENVAT Credit - input services - lease rentals and operation and maintenance charges of wind mills situated outside the factory - Rule does not say that input service......
March 30, 2019 Case Laws VAT and Sales Tax

Scope of term "total turnover" - inclusion of turnover which is not liable to tax - the contention the determination of the rate of the turnover tax is to be ascertained....
March 30, 2019 Case Laws VAT and Sales Tax

Deemed exports - refund - effective date of clarification - the impugned clarification will not have any retrospective effect and that the appellants are governed by the....
March 30, 2019 Case Laws VAT and Sales Tax

Benefit of free sales tax deferral scheme - expression “product” found in the G.O., must be given a wider meaning to include waste and scrap, to sub-serve the object of.....
March 30, 2019 Case Laws VAT and Sales Tax

Levy of sales tax - valuation - Sale taking place or not - transfer of goods to sister concern free of cost (Joint Venture partner) - assessee will be liable to pay......
March 29, 2019 Case Laws GST

Supply or not - Job work - dispatch of consumable materials - the zinc, furnace oil or nickel exhausted in the process of galvanising need not be physically returned. If....
March 29, 2019 Case Laws GST

Charitable Activities or not - activities of the Trust in providing hostel accommodation facilities to the students who come to Pune for education do not fall within the....
March 29, 2019 Case Laws GST

GST on donations - the donations received without any instruction would not be taxable however where the donor is clearly receiving identifiable benefits in return......
March 29, 2019 Case Laws GST

Classification of Polypropylene Mats (Floor Mats) - appropriate heading for Polypropylene Mats made from plaiting materials is 4601 and the relevant sub-heading is 4601 99.
March 29, 2019 Case Laws GST

Profiteering - the benefit of additional ITC of 3.04% of the taxable turnover during the period w.e.f. 01.07.2017 to 31.08.2018 and the amount outstanding as on......
March 29, 2019 Notifications Income Tax

Approval of the Government of India has been accorded for setting up of an industrial park by M/s Romell Real Estate Pvt. Ltd.
March 29, 2019 Circulars FEMA

Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities
March 29, 2019 Circulars FEMA

Foreign Exchange Management (Deposit) Regulations, 2016 - Opening of NRO Accounts by Long Term Visa (LTV) holders, changes related to Special Non-Resident Rupee (SNRR)......
March 29, 2019 Case Laws Income Tax

Power of AO to extend time for the submission of the audit report directed u/s 142(2C) - suo motu extension without an application by the assessee - amendment w.e.f......
March 29, 2019 Case Laws Income Tax

Taxability of rental receipt - developing the shopping mall and let out the same by providing a variety of services, facilities and amenities in the mall is not just......
March 29, 2019 Case Laws Income Tax

Penalty u/s 271B - imposition of penalty u/s 271B is discretionary not mandatory as word used in section is "may" - no penalty if there is existence of reasonable cause.
March 29, 2019 Case Laws Income Tax

Penalty u/s 271B - in absence of maintenance of books of account, question to get accounts audited u/s 44AB doesn't arise - No penalty
March 29, 2019 Case Laws Income Tax

Addition u/s. 40(a)(ia) for failure of TDS u/s 194C - if the payees have reflected the payment in their respective Return of Income and has paid tax and fulfils the......
March 29, 2019 Case Laws Income Tax

Revision u/s 263 - sale of agriculture land or not - AO asked for the explanation but never made any enquiry or verification of assessee claim and allowed the relief -......
March 29, 2019 Case Laws Income Tax

Penalty u/s 271(1)(c) - Quantum additions upheld by all the appellate authorities - in absence of cogent incriminating material to show that the assessee had infact......
March 29, 2019 Case Laws Income Tax

Management Fees paid to its holding company - once assessee had established its case of availment of said services, disallowance on the basis that invoices were serially....
March 29, 2019 Case Laws Income Tax

Interest received on FDRs/ICDs - funds are inextricably linked to the development of port terminal and other infrastructure at Karanja Creek which is yet to be completed....
March 29, 2019 Case Laws Income Tax

Computation of LTCG - applicability of Section 50C - property under sale was under various encumbrances and the assessee was not having the absolute marketable title of.....
March 29, 2019 Case Laws Income Tax

Revision u/s 263 by CIT - when transfer price is consonance with the fair market price then conditions of this section gets satisfied. Hence applicability of section......
March 29, 2019 Case Laws Customs

Rrelease of consignments - Toor whole - issuance of ‘Detention Certificate’ for waiver of Demurrage and Container Detention Charges in terms of Handling of Cargo in......
March 29, 2019 Case Laws Customs

The goods detained constitute stationery, gift and decorations for children’s parties - demurrage and detention charges for the entire period form date of detention to......
March 29, 2019 Case Laws Customs

Advance Authorisation Scheme - Once the importation of goods was permitted in terms of SION Norms and the export obligation stands fulfilled, the appellant were entitled....
March 29, 2019 Case Laws Customs

Duty free benefits under a transferable duty free import authorization (DFIA) - the imported goods walnut in shell is covered under the description of relevant food......
March 29, 2019 Case Laws Customs

Levy of Penalty based on statements - Smuggling - The appellant is neither the owner nor the exporter of the goods also. There is no direct evidence that the appellant......
March 29, 2019 Case Laws Customs

Under Valuation of imported goods - in the absence of corroboration and cogent evidence, the Department’s case is based upon assumption and presumption, that the goods......
March 29, 2019 Case Laws Customs

Goods imported from South Asian Association for Regional Co-operation [SAARC] countries - the subject goods are not fulfilling the Origin Criteria as prescribed in the......
March 29, 2019 Case Laws Service Tax

Commercial Training or Coaching Service - they are imparting coaching for courses leading to recognised certificates, diplomas and degrees issued by lawfully constituted....
March 29, 2019 Case Laws Service Tax

Classification of services - The activity comprises a variety of activities starting from the development of the product suitable for the market based on API to......
March 29, 2019 Case Laws Service Tax

Cleaning of toilets and compartments - railway coaches or rolling stock of the railways meant for transport and cannot be considered as a commercial or industrial......
March 29, 2019 Case Laws Service Tax

Classification of Horticulture service - activity of Plantation of trees, shrubs etc, Horticulture cleaning daily of garden and removal foe laves and unwanted vegetation....
March 29, 2019 Case Laws Service Tax

Rejection of VCES Scheme - the amounts paid before VCES came into existence can also be considered for as towards compliance of the declaration made. - Declaration accepted.
March 29, 2019 Case Laws Service Tax

Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.
March 29, 2019 Case Laws Service Tax

Renting of Immovable Property Service - there was no reason to add notional interest in the monthly rent for the purpose of assessment of service tax
March 29, 2019 Case Laws Service Tax

Refund of service tax paid wrongly - there is no infirmity in the LAA accepting the expert opinion - Once the activity is found to be falling within the fold of supply......
March 29, 2019 Case Laws Service Tax

Venting of refrigerators to their dealers/ distributors - admittedly appellant have paid VAT/Sales Tax - the appellant is not liable to pay service tax on this activity.....
March 29, 2019 Case Laws Central Excise

National Calamity Contingent Duty (NCCD) - area based exemption - Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character......
March 29, 2019 Case Laws Central Excise

CENVAT Credit - capital goods - change in constitution of the company - invoice in the name of predecessor entity - This itself would not be a ground to deny them CENVAT Credit.
March 29, 2019 Case Laws Central Excise

Classification of Polyurethane Foam - The polyurethane article made specifically for fitting on furniture or coach seats, etc., and is not a seat in itself. - correctly.....
March 29, 2019 Case Laws Central Excise

Suo-moto credit - The only allegation is that the appellant ought to have sought for refund instead of taking suo motto credit. Since it was an error which has been......
March 28, 2019 Circulars GST

Transfer of input tax credit in case of death of sole proprietor - Credit can be transferred if the successor is continuing the business of the easter deceased as per......

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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