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Highlights / Annotations / Catch Notes For March

Home Highlights March

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Showing 4201 to 4250 of 6863 Records

1 ....81 82 83 848586 87 88 89........ 138

March 7, 2018 Case Laws Central Excise

Attachment of immovable property - recovery of dues of lessee - Merely because Harshwardhan Exports agreed not to vacate the premises till full export obligations are......
March 7, 2018 Case Laws Central Excise

Classification of goods - fabric based blinds for window covering - of textile fabric / material - coated with a chemical compound which is not predominant in nature -......
March 7, 2018 Case Laws Central Excise

Classification of goods - an individual tile, which has an inherent well defined visible pattern or design contributed by the marble or stone chips mixed in the cement,.....
March 7, 2018 Case Laws VAT and Sales Tax

Rate of tax - uniform rate of tax or different rate of tax on purchase of goods for use in the works contract - It was open to state legislatures to provide uniform......
March 7, 2018 Case Laws VAT and Sales Tax

Inter-state sales - sandalwood - Form-C - Merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of the......
March 6, 2018 Circulars GST - States

Clarification about the rate of tax on items of HSN 6802 - Some items would be levied @12% and others @18% - WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF
March 6, 2018 Case Laws Income Tax

Cancellation/withdrawal of the Certificate issued u/s 197 - non furnishing of copy of the reasons recorded was a flaw in the decision making process. - Thus, making the.....
March 6, 2018 Case Laws Income Tax

Registration u/s. 12A - As most of the expenditure is held for the benefit of a particular community or a religious group called ‘SAMAJ families’ and so, we are of the......
March 6, 2018 Case Laws Income Tax

Income from share trading - since long and major source of income is from trading in shares only and if such assessee subsequently opts to show transactions of purchase.....
March 6, 2018 Case Laws Income Tax

Levy of penalty u/s 271B - delay in submission of the tax audit report - ill health leading to acute physical trouble - assessee has indeed adduced proper reasons and is....
March 6, 2018 Case Laws Customs

Transshipment of ship stores - Merely because as on the date of transfer of ship stores to the newly built vessel SV Shivam, which was not ready for voyage, the transfer....
March 6, 2018 Case Laws Customs

CHA - Penalties u/s 112(a) and 114AA of CA, 1962 - for penalty under the Customs Act, 1962, it is apparent that mere filing of Bill of Entry without the knowledge or a......
March 6, 2018 Case Laws Service Tax

Levy of service tax - receipt of commitment charges - commitment charges are in the nature of interest on unutilized portion of credit facilities - merely by accounting.....
March 6, 2018 Case Laws Service Tax

Business Auxiliary Service - receipt of franking charges - The depiction of the latter as a client is not consistent with this reality and the categorisation under......
March 6, 2018 Case Laws Service Tax

Levy of Service tax - commission paid to them by airlines for booking cargo space - commission earned by the assessee while acting on behalf of the exporter and mark-up.....
March 6, 2018 Case Laws Service Tax

CENVAT credit - The definition of input services during the period had wide ambit as it included the words activities relating to business. The credit is eligible on the....
March 6, 2018 Case Laws Central Excise

Classification of software - computerized equipment / machinery - software which is supplied separately for loading cannot be considered as part and parcel of the......
March 6, 2018 Case Laws Central Excise

Valuation - deduction of notional profit where value of bought out items is included - Since there is no justification to include the make of bought out item, there can.....
March 6, 2018 Case Laws Central Excise

Re-credit of amount of duty paid in excess through PLA - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT
March 5, 2018 Circulars GST

Joint Venture - taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV-reg.
March 5, 2018 Case Laws Income Tax

Registration u/s 12AA - Rejection of earlier application and further not filing appeal before higher authorities cannot be held to be reason for assessee not to file a......
March 5, 2018 Case Laws Income Tax

Computation of Capital Gain - AO was of the opinion that since the interest in question on housing loan, had already been claimed as deduction u/s 24(b), the same could.....
March 5, 2018 Case Laws Income Tax

Disallowance of expenses on temporary suspension of the business - mere non conduct of hotel business in the previous year due to the temporary suspension thereof by the....
March 5, 2018 Case Laws Income Tax

Transfer pricing - arm’s length price - Adjustment to the income of the assessee on account of interest on receivables - since the assessee earned significantly higher......
March 5, 2018 Case Laws Central Excise

Classification of goods - Printed Plastic Cards - the products coming into existence were held to be printing industry products - products are classifiable under chapter....
March 5, 2018 Case Laws Central Excise

Valuation - inclusion of cost of free supply of drawings - as per Rule 6 of Central Excise Valuation Rules, 2000 the value of free of cost drawing used for the......
March 4, 2018 Circulars GST

Clarifications regarding GST in respect of certain services - CGST - Circular
March 4, 2018 Notifications Customs

Exchange Rates Notification No.18/2018-Custom(NT) dated 01.03.2018 - Notification
March 4, 2018 Notifications Customs

Seeks to amend notification No. 50/2017 Customs dated 30.06.2017 - Increase in Rate of Duty on certain items including Chana and Edible Oil - Notification
March 4, 2018 Notifications Customs

Seeks to increase BCD tariff rate on Chickpeas, [Tariff item 0713 20 0] from 40% to 60% by invoking section 8A (1) of the Customs Tariff Act, 1975 - Notification
March 4, 2018 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver - Notification
March 1, 2018 Case Laws Income Tax

Exclusion of Sales inflation figure from the assessee’s income - Special Auditor’s Report relied upon - Merely because the assessee’s income was audited by the chartered....
March 1, 2018 Case Laws Income Tax

Allowable busniss expenses - Diversion of income - Though the amount has been received by the assessee, the same is collected on behalf of the joint venture - It is the.....
March 1, 2018 Case Laws Income Tax

Addition u/s 69A - there is no doubt with regard to recording of repayment of loan in the books of account and the source of such fund. - What the Assessing Officer has.....
March 1, 2018 Case Laws Income Tax

Disallowance on account of expenses incurred through sub-contractors - bogus expenditure - these companies are merely paper companies, having complied with proper paper.....
March 1, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Merely because the assessee-company did not challenge the addition before Ld. CIT(A), is no ground to levy penalty against the assessee-company - AT
March 1, 2018 Case Laws Income Tax

Allowability of Medical expenses for staff / Director - keeping the principal of “commercial expediency” the assessee incurred the expenditure on his hospitalisation and....
March 1, 2018 Case Laws Customs

Classification of goods - Network Switches - switch was only useable in the local area network - classifiable under CTH 8471.80 or CTH 8517.50 - Onus is on the......
March 1, 2018 Case Laws Companies Law

Compounding of alleged offence for violation of Sections 96 and 99 of the Companies Act, 2013 - these contraventions are not attracting punishment of imprisonment and......
March 1, 2018 Case Laws Service Tax

Business Auxiliary Services - export of services or not - Marketing operations done by an assessee in India cannot be said to be at behest of any Indian customers - the.....
March 1, 2018 Case Laws Service Tax

Refund of service tax - input services used for export of goods - the assessee cannot be burdened unduly with the condition to establish that service provider was......
March 1, 2018 Case Laws Central Excise

Valuation - tooling/patterns - supplied free of cost to the appellant - the amortized value of such tooling must be added in the assessable value of the automobile parts....
March 1, 2018 Case Laws VAT and Sales Tax

Demand of Interest on account of the alleged delayed payment - once the petitioner has been permitted to pay the arrears in instalments, the demand with regard to levy......
March 1, 2018 Case Laws Income Tax

Disallowance u/s 80IB - There is no bar or prohibition in section 80IB on sale (slumpsale) of eligible undertaking to another assessee and the benefit attached with......
March 1, 2018 Case Laws Income Tax

Unexplained cash credit u/s 68 - share application money - AO is directed to make further enquiries by issuing necessary summons to the shell companies - The assessing......
March 1, 2018 Case Laws Income Tax

Levy of penalty - disclosure made u/s 132(4) at the time of search on undisclosed stock - the excess stock does fall under the definition of ‘undisclosed income’ and......
March 1, 2018 Case Laws Income Tax

Levy of penalty - deduction u/s 80IB - Since the revenue had denied deduction thereon in earlier years, it was denied for the year under appeal also - This has nothing......
March 1, 2018 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - AO has levied the penalty without waiting for the outcome of the orders of the appellate authorities - the issue needs to be reexamined by....
March 1, 2018 Case Laws Income Tax

Nature of interest expenditure - AO and CIT(A) were right in treating the activity carried out by the assessee as investment activity and accordingly finance charges is.....
March 1, 2018 Case Laws Income Tax

Addition u/s 69A - there is no doubt with regard to recording of repayment of loan in the books of account and the source of such fund. What the Assessing Officer has......

1 ....81 82 83 848586 87 88 89........ 138

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