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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 4001 to 4050 of 6863 Records

1 ....77 78 79 808182 83 84 85........ 138

March 19, 2018 Case Laws VAT and Sales Tax

Levy of tax on purchase of goods - since the export sale is fully covered by the definition of sale under Section 2(n) read with Explanation 3(a) of the TNGST Act, the......
March 19, 2018 Case Laws VAT and Sales Tax

Rate of tax - Un-interrupted Power Supply Systems (UPS) - Validity of clarification - there is a gross difference in back up time for both UPS and Inverter, apart from......
March 17, 2018 Case Laws Income Tax

Applicability of section 14A - expenditure related to exempt income - Rule 8D of the Rules is prospective in nature and could not have been made applicable in respect of....
March 17, 2018 Case Laws Income Tax

Applicability of section 14A - Before applying the theory of apportionment, the AO needs to record satisfaction that having regard to the kind of the assessee, suo moto.....
March 17, 2018 Case Laws Income Tax

Since assessee was trading at un-recognised stock exchange, therefore, income arising out of trading of commodities at such unrecognized stock exchange also amounts to......
March 17, 2018 Case Laws Income Tax

Addition of amount shown as “Share Premium” as ‘Income from other sources' - genuineness of the said transaction of purchase of 5 lakh shares of the assessee company @......
March 17, 2018 Case Laws Income Tax

Rejection of the declaration under the Pradhan Mantri Garib Kalyan Yojna, 2016 (PMGK Scheme) - No provision prohibits or bars an assessee, who had made true and correct.....
March 17, 2018 Case Laws Income Tax

Special audit under Section 142(2A) - service of notice - whether the assessment proceedings would have abated if the order under Section 142(2A) was passed on 30th......
March 17, 2018 Case Laws Income Tax

Addition u/s 68 - Gift to the assessee by his maternal aunt - maternal aunt, is a ‘relative’ as defined under the explanation to Section 56(2)(v) - it is not permissible....
March 17, 2018 Case Laws Income Tax

Nature of sale of land - whether plot of land is agricultural land or non agricultural land - classified as dry land for which Kisthu has been paid - the land in......
March 17, 2018 Case Laws Income Tax

Sale of asset - adventure in the nature of trade or would be the normal sale of assets attracting long term capital gain - Revenue’s stand is that pursuit of higher......
March 17, 2018 Case Laws Income Tax

Reopening of assessment - AO has blindly gone by the objections raised by the Revenue’s Audit party without his own independent application of mind or the actual......
March 17, 2018 Case Laws Income Tax

Treatment of loss - as the activity of the assessee of share trading which was carried on its own account and on behalf of the client formed single composite indivisible....
March 17, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - service of notice by affixture was done at the wrong address - notice served to the assessee not in accordance with the procedure -......
March 17, 2018 Case Laws Customs

Refund of excess duty collected - unjust enrichment - Primarily when the goods imported by an importer truned out to be in short quantity as compared to the export......
March 17, 2018 Case Laws Customs

Rebate claim - The inaction on the part of the Department is not appreciable and it is a clear case, where the officials were blatantly violated the circular issued by......
March 17, 2018 Case Laws Customs

Imposition of ADD - Ammonium Nitrate - The DI suffered in terms of market share, inventories, profit, cash profits and return on investment - the conclusion of the DA......
March 17, 2018 Case Laws Customs

Valuation of imported goods - various electrical and automobile parts - NIDB data for contemporaneous imports - The Bank attested invoice for supply of the goods is......
March 17, 2018 Case Laws Customs

Imposition of ADD - Styrene Butadiene Rubber (SBR) - the upward trend is not significant which can be construed as growth of DI - appellants have not made out any case......
March 17, 2018 Case Laws Customs

Classification of imported goods - Hormones Levonorgestrel - The product imported by the appellant is basic hormones, which is used as ingredients for further......
March 17, 2018 Case Laws Service Tax

GTA - reverse charge - The appellant is one of the categories specified for tax liability on reverse-charge basis. The freight is borne by the appellant. Though the......
March 17, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - Rule 5 of CCR - input services - Event Management Service - car parking services - The denial of credit stating that these services.....
March 17, 2018 Case Laws Service Tax

CENVAT credit - the appellant had availed credit on construction services which were availed for constructing warehouse - whether the appellant is eligible for credit......
March 17, 2018 Case Laws Service Tax

Business Auxiliary Service - While charging their customers towards freight charges for the cargo booked, they are collecting extra charges and collect the same from......
March 17, 2018 Case Laws Service Tax

Refund claim of unutilized CENVAT credit - export of services - assessee is eligible for refund of CENVAT credit even though the output services is exempted from the......
March 17, 2018 Case Laws Service Tax

Refund of unutilzed CENVAT credit - Management or Business Consultant Service (MBCS) - Business Auxiliary Service (BAS) - Providing Real Estate Advisory Service (REAS)......
March 17, 2018 Case Laws Central Excise

When the nature of product is in dispute, it is necessary to have it tested by the competent laboratory to get a clear view. Such tests were done by the Chemical......
March 17, 2018 Case Laws Central Excise

Cenvat Credit - The purchase of goods made from the foreign/domestic supplier. If all these aspects are found to be correct then merely on the basis of copies, of......
March 17, 2018 Case Laws Central Excise

Classification of goods - C.I. Roller and separators - the items disputed being Separators and CI rollers are specifically used by the railways as the same are fitted to....
March 17, 2018 Case Laws Central Excise

Refund claim for unspent advance deposit lying balance in PLA - unspent balance is nothing but unutilised advance deposit made by the appellant - In case of claiming......
March 17, 2018 Case Laws Central Excise

CENVAT credit - sales commission for domestic, as well as on export sale - The service availed by the respondent would not be outside scope of ‘input service’ and......
March 16, 2018 Case Laws Income Tax

The tax payable by the Applicant (Non-resident) on the long term capital gains arising on the sale of equity shares of Andhra Pradesh Paper Mills Limited, an Indian......
March 16, 2018 Case Laws Income Tax

Revision u/s 263 - Lack of enquiry is a reason for taking up the case for revision u/s 263 of the Act but the inadequate enquiry cannot be a reason for taking up the......
March 16, 2018 Case Laws Income Tax

Penalty u/s 271C - Short deduction of tax at source (TDS) in respect of Brand fee paid - The argument of the assessee that short deduction does not cause loss to the......
March 16, 2018 Case Laws Income Tax

Exemption u/s.54F - onstruction of a new residential house - failure of the assessee in not depositing the unutilized sale consideration in a bank account under Capital.....
March 16, 2018 Case Laws Customs

Refund of SAD - time limitation - Merely because a condition is imposed to file a refund application within a stipulated time limit, it cannot be held to be onerous,......
March 16, 2018 Case Laws Indian Laws

Visit of any foreign lawyer on fly in and fly out basis may amount to practice of law if it is on regular basis. A casual visit for giving advice may not be covered by......
March 16, 2018 Case Laws Service Tax

Franchise service - only those amounts directly relatable to the representational right granted by the franchisor to the franchisee and the royalty/franchisee fee......
March 16, 2018 Case Laws Service Tax

Appellants may be mandated to act in a particular manner by the Policy of the government. That by itself will not exempt them from tax liability - there is no case for......
March 16, 2018 Case Laws Service Tax

Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement......
March 16, 2018 Case Laws Service Tax

Classification of service - works contract service or Commercial and Industrial Construction service? - appellant cannot be allowed to have two different grounds for the....
March 16, 2018 Case Laws Central Excise

CENVAT credit - When the appellant is enjoying area based exemption then the Cenvat Credit cannot be given as law does not provide double benefit - AT
March 16, 2018 Case Laws VAT and Sales Tax

Coconut includes dry coconut as well as watery coconut as, watery coconut becomes dried coconut after some point of time - the petitioners' contention that watery......
March 15, 2018 Circulars GST

Refund of GST - BRC / FIRC for export of goods - insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not....
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - exporter, at his option, may file refund claim for one calendar month / quarter or by clubbing successive calendar months....
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - taxes paid under existing laws - efunds of tax/duty paid under the existing law shall be disposed of in accordance with......
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - Supplies to Merchant Exporters at a concessional rate of 0.05% and 0.1% - the exporter will be eligible to take credit of....
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - the transitional credit pertains to duties and taxes paid under the existing laws viz., under Central Excise Act, 1944......
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - once an application has been submitted afresh, pursuant to a deficiency memo, the proper officer will not serve another......
March 15, 2018 Circulars GST

Refund of GST - exports of goods - Exports after specified period - the jurisdictional Commissioner may consider granting extension of time limit for export as provided.....

1 ....77 78 79 808182 83 84 85........ 138

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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 ...

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H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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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