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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 4051 to 4100 of 6863 Records

1 ....78 79 80 818283 84 85 86........ 138

March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex......
March 15, 2018 Circulars GST

Refund of GST - exports of goods and services - refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both......
March 15, 2018 Case Laws GST

Difficulties in filing of GST Tran-1 - transitional credit - HC directs the government to to reopen the portal within two weeks from today.
March 15, 2018 Case Laws Income Tax

Doctrine of mutuality - receipts by cooperative societies, from its members i.e. non-occupancy charges, transfer charges, common amenity fund charges and certain other......
March 15, 2018 Case Laws Income Tax

Reopening of assessment - non independent application of mind by assessee - out sourcing of reasons to believe - Assessing Officer has issued the impugned notice without....
March 15, 2018 Case Laws Income Tax

Addition u/s 68 - share application money - To tide over its financial sickness, apparently, it sought the help of the share applicants. The identity of those share......
March 15, 2018 Case Laws Income Tax

Validity of assessment - in the event of non assumption of jurisdiction u/s. 143(2) of the Act to frame an assessment the act of the AO in framing an assessment order......
March 15, 2018 Case Laws Income Tax

Disallowance of commission expenses - income from providing accommodation entries - Weightage rate of commission - the objections of the assessee that commission......
March 15, 2018 Case Laws Customs

Imposition of ADD - Castings for Wind Operated Electricity Generators (PUC) - While upholding the imposition of AD duty as per the final finding, we direct the DA to......
March 15, 2018 Case Laws Customs

Confiscation - foreign voyage or coastal run - furnace oil received duty free - The provisions of SEZ Act, 2005 and the Rules made thereunder is clearly not applicable......
March 15, 2018 Case Laws Customs

Import of gold - The impugned order cannot ask for the compliance of the condition which was later on introduced in the Policy for the import / bond executed which was......
March 15, 2018 Case Laws Service Tax

Works contract - construction activity for providing parking facility for Commonwealth Games-2010 - Such sport event and the structure created for such sport event......
March 15, 2018 Case Laws Service Tax

Refund claim - unjust enrichment - the Service Tax amount in question had not been shown as “claims receivable” in the balance sheet for the relevant period keeping even....
March 15, 2018 Case Laws Service Tax

Online Information and Data Base Excess or Retrieval Service - received such service from foreign based CRS Companies - Even for the period post to 01/07/2012 there is......
March 15, 2018 Case Laws Service Tax

Supply of Tangible Goods service - place of provision of services - the wagon are not located during the entire period by the appellant within the territory of India so.....
March 15, 2018 Case Laws Service Tax

Supply of tangible goods services - there is a transfer of right of possession and effective control of the vessel / dredger to the appellant. This arrangement is......
March 15, 2018 Case Laws Service Tax

Club or Association Service - the tax liability on the consideration received from the members for availing certain facilities in the club premises cannot be taxed under....
March 15, 2018 Case Laws Service Tax

SSI Exemption - determination of turnover - abatement of value - N/N. 1/2006-ST - for the purpose of determining the aggregate value for exemption under N/N. 6/2005-ST,.....
March 15, 2018 Case Laws Central Excise

Finalisation of Provisional assessment - Two different block periods of four months and two months were taken only to satisfy the six month period as prescribed under......
March 15, 2018 Case Laws Central Excise

CENVAT credit - inferior quality limestone cleared to non-cement manufacturers - the respondent has obtained permission from Government of Tamil Nadu to dispose of the......
March 15, 2018 Case Laws Central Excise

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1 ....78 79 80 818283 84 85 86........ 138

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

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...

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...