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Highlights / Annotations / Catch Notes For April of 2018

Home Highlights April April 2018 Year 2018

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Showing 1 to 50 of 458 Records

12 3 4 5........ 10

April 30, 2018 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg. - Circular
April 30, 2018 Case Laws GST

Due date of filing of Tran-1 return - extension till 10th May, 2018 - given that only 25th, 26th and 27th April, 2018 are the working days available before 30th April,......
April 30, 2018 Case Laws GST

Error in GST registration number of petitioner - migration from VAT to GST - there are no reason why the authorities are not opening the portal to enable the petitioner.....
April 30, 2018 Case Laws Customs

Recovery of dues - first charge on property - Sale of property mortgaged with bank - Insofar as the recovery as contemplated under the Central Excise Act or the Customs.....
April 30, 2018 Case Laws Customs

Extension of time limit for issuance of SCN - confiscation of seized goods - obligation on the part of Commissioner to record satisfaction - Merely because investigation....
April 30, 2018 Case Laws Customs

Import of crude palm oil - Benefit of exemption - beta-carotene content - The conformity of impugned goods with crude palm oil as per the prescribed parameters at the......
April 30, 2018 Case Laws Income Tax

Refund of TDS - Condonation of delay in filing the returns u/s 119 - non-resident not having taxable income - Sufficient cause shown by the petitioner for condoning the.....
April 30, 2018 Case Laws Income Tax

Treatment of loss - fund under the pension scheme - exemption u/s 10(23AAB) - if there is a loss from pension business, the same has to be allowed to be carried forward.....
April 30, 2018 Case Laws Income Tax

Interest expense u/s 36(1)(iii) - investment in the holding company - The investment of the borrowed funds by the assessee in MHICL is for business purpose, as such, the....
April 30, 2018 Case Laws Income Tax

Addition u/s. 69 - difference in the actual sale value and circle rate for stamp duty purposes - Once the assessee makes a request for reference to DVO, it is necessary.....
April 30, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(d) - interest on deposits - mutual cooperative society - A.O. directed to examine the nature of receipts which are exempt on principle of mutuality.....
April 30, 2018 Case Laws Income Tax

House property income - Vacancy allowance - property is let under clause (c) of section 23(1) does not mean that the property should have been actually let in the......
April 30, 2018 Case Laws Income Tax

Grant of registration u/s 12AA - Exemption u/s 11 - In case hefty fees is being charged by the assessee society and at the same time, it is providing free education to......
April 30, 2018 Case Laws Service Tax

Valuation - Renting of immovable property service - inclusion of amount towards Repair and Maintenance services - The issue of inclusion of the consideration/......
April 30, 2018 Case Laws Central Excise

Manufacture - activity of metalizing - metalized polypropylene film and metalized polyester film - the activity undertaken by the assessee amounts to manufacturer,......
April 30, 2018 Case Laws Central Excise

Manufacture - there was process of conversion of aluminium foil into pharma foil by lamination or coating resulting into new and different product and the said activity.....
April 30, 2018 Case Laws Central Excise

CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste......
April 30, 2018 Case Laws Service Tax

Classification of services - skilled employees were required to function under supervision of the appellant and as per the work allocated by these service recipients -......
April 30, 2018 Case Laws Service Tax

Liability of service tax on sale of electricity - The appellant is not liable to pay service tax on the sale of electricity either received from the Electricity......
April 30, 2018 Case Laws Service Tax

Adjustment of the Service Tax paid in excess - Rule 6(3) of Service Tax Rules, 1994 - denial on the ground that the said adjustment does not fall within the ambit of......
April 28, 2018 Circulars FEMA

External Commercial Borrowings (ECB) Policy – Rationalisation and Liberalisation
April 28, 2018 Circulars FEMA

Investment by Foreign Portfolio Investors (FPI) in Debt - Review
April 28, 2018 Circulars Companies Law

Condonation of Delay Scheme, 2018 - On day extension for compliance.
April 28, 2018 Case Laws Income Tax

Deduction u/s 37(1) - onetime royalty payment - revenue expenditure or capital expenditure - On an analysis of the agreement on record, there is no doubt that it was......
April 28, 2018 Case Laws Income Tax

Salary - perquisite - exempted living allowance u/s 10(14) - there was no evidence on record to establish that the living allowance was paid to the assessees in......
April 28, 2018 Case Laws Income Tax

Levy of interest u/s 201(1A) - bonafide belief - Non deduction of TDS on perquisite - unlike Section 221 of the Act, Section 201 (1A) of the Act is not hedged in by any.....
April 28, 2018 Case Laws Income Tax

Advocates appearing on behalf of the revenue - retired Officers becoming advocate - The responsibility of an Advocate appearing for the State is much greater to ensure......
April 28, 2018 Case Laws Income Tax

Additions u/s 69A - Bitumen Scam - Act of agent on behalf of principal - M/s Pawan Carrier has been held to be an agent of the assessee, the assessee would be liable for....
April 28, 2018 Case Laws Income Tax

ALP determination u/s 92CA - selection / exclusion of comparable - there is no estoppel against the assessee from demonstrating that a particular comparable was wrongly.....
April 28, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - Financial Creditor - the investment was not made against the consideration for time value of money and therefore neither the......
April 28, 2018 Case Laws Income Tax

Perquisite or capital receipt - SARs - the amount received on redemption of Stock Appreciation Rights (SARs) is to be treated as capital gains and not perquisite u/s......
April 28, 2018 Case Laws Income Tax

Accrual of interest - diversion by overriding title - transfer of income - additional interest income belongs to the assessee or not - assessee had acted only as a......
April 28, 2018 Case Laws Income Tax

Deduction on account of lease equalization charges from lease rental - No force in the contentions of the Revenue that the accounting standards prescribed by the......
April 28, 2018 Case Laws Service Tax

Refund of SAD - only photocopies of the Bills of Entry, TR6 challans and sales invoices were produced - N/N. 102/2007 - there is no requirement of producing the......
April 28, 2018 Case Laws Service Tax

Payment of Service tax under VCES through Cenvat Credit - there is no restriction either under the scheme or anywhere else to compute tax dues after considering all......
April 28, 2018 Case Laws Service Tax

CENVAT credit - common input services - appellant having reversed the entire CENVAT credit of the service tax on the common input service stands on a better footing. - AT
April 28, 2018 Case Laws Central Excise

Cash refund of un-utilised credit balance - closure of factory - in case of closure of factory, the assessee should be allowed for cash refund of the un-utilised credit.....
April 28, 2018 Case Laws Central Excise

Clandestine removal - benefit of SSI exemption - exemption cannot be denied even if the goods are removed clandestinely - benefit of SSI Exemption to be allowed. - AT
April 28, 2018 Case Laws VAT and Sales Tax

Rate of tax - nylon - Tribunal has rightly held that polymide - Nylon-6 is a plastic raw material - HC
April 27, 2018 News Indian Laws

Recording of Unique Identity Number of Foreign Diplomatic Missions / UN Organizations on invoices while making supplies
April 27, 2018 News GST

GST Revenue Collections for the Financial Year 2017-18
April 27, 2018 Circulars DGFT

Onetime condonation under the EPCG Scheme – Extension till 30.09.2018 - Public Notice
April 27, 2018 Case Laws Customs

Valuation - import of used Hummer car under Transfer of Residence Rules - Valuation - import of used Hummer car under Transfer of Residence Rules - the plea is not......
April 27, 2018 Case Laws Customs

Refund - Implementation of final dated 3-6-2005 - even after lapse of 13 years from the date of this Tribunal order, High court has not granted any stay to the Revenue,.....
April 27, 2018 Case Laws Income Tax

Depreciation on Agmark Charges [intangible asset] - Agmark is also a kind of brand recognition therefore the same is of the nature of intangible asset on which the......
April 27, 2018 Case Laws Income Tax

Fixed place PE in India - Indo- Mauritius DTAA - if the effective management of an enterprise is not in one of the contracting state, but is situated in the third state,....
April 27, 2018 Case Laws Income Tax

Reopening of assessment - A.O. typed the reasons but not signed the order sheet - defective notice - the notice issued u/s 148 is bad in law accordingly same is quashed.....
April 27, 2018 Case Laws Income Tax

Income from sale of leased out land - Long term capital gain or income from other sources - consideration received for relinquishing the rights in property attracted......
April 27, 2018 Case Laws Companies Law

Scope of Practice of the Profession of Architecture - restriction on formation of ‘company’ or ‘Limited Liability Partnership’ (LLP) - the Act only prohibits the use of.....
April 27, 2018 Case Laws Money Laundering

Provisional attachment under PMLA Act - If the security of the Bank, is treated as proceeds of crime and is confiscated under the Act, in future, no Bank in such......

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N: Foreign Exchange Management (Foreign Currency Accounts by a Person Res...

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES