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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 4101 to 4150 of 6863 Records

1 ....79 80 81 828384 85 86 87........ 138

March 13, 2018 Case Laws Income Tax

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

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

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

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

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

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u/s 80IC - manufacture of external hard disk and DVD writer - even qua the laptops and mouse the deduction allowed was withdrawn - The claim has been rejected.....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

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

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

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

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

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

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

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

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

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

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

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

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
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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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......

1 ....79 80 81 828384 85 86 87........ 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

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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...