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Highlights / Annotations / Catch Notes For April of 2018

Home Highlights April April 2018 Year 2018

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Showing 151 to 200 of 458 Records

1 2 345 6 7 8........ 10

April 21, 2018 Case Laws GST HC

Seizure of detained goods - Absence of E-Way bill - e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods - Since the....
April 21, 2018 Case Laws GST HC

Seizure of goods with vehicle - absence of Transit Declaration Form - interstate movement of goods through UP - There is no allegation or intention on the part of the......
April 21, 2018 Case Laws GST HC

Correction of registration - petitioner applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the partner of the firm,......
April 21, 2018 Case Laws Income Tax AT

Reopening of assessment - non obtaining of the requisite prior permission u/s 151 - The assessee is alleging that revenue has not obtained the necessary requisite......
April 21, 2018 Case Laws Income Tax AT

Income of the trust - There has to be as many assessments on the trustee as there are beneficiaries with determinate and known shares, though for the sake of......
April 21, 2018 Case Laws Income Tax AT

Disallowance of weighted deduction u/s 35(2AB) - non receipt of form No.3CM - expenditure incurred on Research & Development activity - The non receipt of form No.3CM......
April 21, 2018 Case Laws Customs HC

Jurisdiction - power of DRI to issue SCN - tribunal remanded back the case - Whether CESTAT was justified and correct in law in passing an order of remand to the......
April 21, 2018 Case Laws Customs AT

Pilferage - there is no reason to accept the claim of 'short shipment' - the adjudicating authority has rightly fastened the liability for duty on the pilfered goods on.....
April 21, 2018 Case Laws Central Excise HC

CENVAT credit - Reversal of credit on capital goods - whether the leasing back amounts to removal of capital goods from the factory premises of the petitioner or not? -.....
April 21, 2018 Case Laws Service Tax AT

Supply to Tangible Goods Service - classification of services - the appellant were providing helicopter to the State Government for transportation of their personnel as.....
April 21, 2018 Case Laws Service Tax AT

Classification of services - GTA Service or Cargo Handling service? - the definition cannot be interpreted to mean that if a transporter who transports goods for 460 KM.....
April 21, 2018 Case Laws Service Tax AT

Cleaning services - irrespective of the status of the entity managing such educational institutions, the nature of the building has to be considered. The building being.....
April 21, 2018 Case Laws Service Tax AT

The work “widening and strengthening of link road with bituminous concrete” rendered by the respondents is not liable to service tax under “Maintenance or Repair Services” - AT
April 21, 2018 Case Laws Central Excise HC

SSI exemption - The Cenvat credit availed by the assessee, even during the period from February to March 2006, insofar as the lying stock as on 31.03.2006 is concerned,.....
April 21, 2018 Case Laws Central Excise AT

Clearance to 100% EOU - demand of AED (Surcharge) and Education Cess - in a situation which involved clearance of goods to EOU under CT-3 Certificates the demand hit by limitation - AT
April 20, 2018 Case Laws GST HC

Right to carry lottery business - Use of Kerala GST Act, 2017 and police power to interfere into the lottery business - practical difficulty - The petitioners should not....
April 20, 2018 Circulars Customs

Classification of remnant fuel & oils - import of remnant fuels referred to in para 2(d) of Board circular 37/96-customs would not be subject to any policy condition......
April 20, 2018 Case Laws GST HC

Seizure of goods - incomplete E-Way bill - Section 129(1) of UP GST - Apparently there is a convention of the provision of the Act which mandates that the E-Way bill......
April 20, 2018 Case Laws Income Tax HC

The nonobstante provisions in both Sections 153A and 153C are identical; they override Sections 136, 147, 148, 149, 151 and 153. However, they do not override the......
April 20, 2018 Case Laws Income Tax AT

Income from House Property - Addition of deemed ALV of vacant flats which are lying in the stock in trade of the assessee’s books of account - even in the case of unsold....
April 20, 2018 Case Laws Income Tax AT

TDS on freight payments - freight payments are made by the Consignment Agents only and even the assessee may not aware of different transporters, shipping agents,......
April 20, 2018 Case Laws Income Tax AT

Estimation of sales and net profit - filing return u/s 44AD - AO estimated the actual sales of ₹ 86 lacs instead of ₹ 19 lacs - when no books of accounts are....
April 20, 2018 Case Laws Income Tax AT

Long Term Capital Gains (LTCG) being earned on the sale of scrips - Assuming that the brokers may have done some manipulation but the assessee cannot be held liable for.....
April 20, 2018 Case Laws Customs HC

Imposition of safeguard duty - import of Solar Cells - validity of preliminary findings notice - no prejudice would be caused to the petitioner for the reason that they.....
April 20, 2018 Case Laws Customs HC

Foreign Trade Policy (FTP) - Incremental Export Incentivisation Scheme (IEIS) - value would be subjected to greater scrutiny by the Regional Authority - In terms of......
April 20, 2018 Case Laws Service Tax AT

Voluntarily Compliance Encouragement Scheme, 2013 - Since the authorities functioning under the statue are guided by the dictates under the statue, they cannot interpret....
April 20, 2018 Case Laws Service Tax AT

Refund claim - relevant date - the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the......
April 20, 2018 Case Laws Customs AT

100% EOU - Empty drums after use of the inputs were sold by the appellants in DTA - suitable for repeated use - the impugned goods are only in the nature of used packing....
April 20, 2018 Case Laws Service Tax AT

CENVAT credit - transportation of diesel to the telephone towers of the clients - the said services are an essential input service for rendering the output service of......
April 20, 2018 Case Laws Service Tax AT

Construction of Residential Complex Service - Development of plots for accommodation of people in slum locality - the appellants are not engaged in any construction of......
April 20, 2018 Case Laws Service Tax AT

Industrial or Commercial Construction Service - construction of the guest house - It is not used for commercial occupation of any guests other than the employees of......
April 20, 2018 Case Laws Central Excise AT

Adjusting of excess paid duty against short payment cannot be denied even if the assessee’s sister concern have taken the CENVAT Credit of the excess duty paid by the......
April 20, 2018 Case Laws Central Excise AT

CENVAT credit - input services - Corporate service - Human resource - Legal and secretarial services - professional fees paid for conducting e-auction - ambulance......
April 19, 2018 Case Laws GST AAR

Zero rated supply or not - supply from the shop located in the Security Hold Area of the IGI International Airport - supply to an International outbound passengers......
April 19, 2018 Case Laws Income Tax AT

Addition being the difference in receipts as per the Profit and Loss Account and as per AS-26 - addition was made solely based on the AIR information without bringing......
April 19, 2018 Case Laws Income Tax AT

TDS u/s 194J - Data Circuit / Broadband / Multi-Protocol Label Switching (“MPLS”) charges - In the absence of any human intervention for transmitting the DATA through......
April 19, 2018 Case Laws Income Tax AT

Unexplained share capital receipts - one of the directors attended the proceedings on behalf of the investor companies. - the allegation that the share applicant......
April 19, 2018 Case Laws Income Tax AT

Transfer Pricing Adjustment - if under both the scenarios, no interest has been charged on similar nature of receivables, then it has to be reckoned that the transaction....
April 19, 2018 Case Laws Income Tax AT

Valuation of the closing stock of scrap - AO is not justified in valuing the closing stock of packing materials representing scrap based on the scrap sales made in......
April 19, 2018 Case Laws Income Tax AT

TDS u/s 194J - Audit fees - Disallowance made u/s 40(a)(ia) - non deduction of tds - the name of the payee (i.e the auditor) is very well known to the assessee in order.....
April 19, 2018 Case Laws Customs AT

Valuation - levy of CVD on the basis of MRP - imported Digital Video Projectors and Decoders - leasing of projector - there is no sale involve, hence the CVD cannot be......
April 19, 2018 Case Laws Customs AT

Penalty u/s 114(A) - appellants have wrongly claimed the exemption as the goods imported was not meant for manufacture of optical fiber cable - It cannot be said that......
April 19, 2018 Case Laws Customs AT

Maintainability of appeal before Tribunal - 100% EOU - issue of payment of Duty Drawback - the appeal is not maintainable before the Tribunal as the same is barred by......
April 19, 2018 Case Laws Companies Law AT

The holding Board Meeting without calling one of the directors of the company and general meeting was held without notice to the contesting respondents for increase of......
April 19, 2018 Case Laws Indian Laws HC

Recovery of outstanding dues - Filing of the FIR and even of the proceedings under Section 138 Negotiable Instruments Act did not debar the plaintiffs to avail the civil....
April 19, 2018 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process - there is a plausible dispute between the parties in regard to execution of contract involving supply of material as well as......
April 19, 2018 Case Laws Insolvency and Bankruptcy AT

Insolvency resolution by operational creditor - the application under sections 433 and 434 of the Companies Act, 1956 cannot be treated to be an application under......
April 19, 2018 Case Laws Service Tax AT

Business Auxiliary services - Service of ‘commercial advisor’ - When the services provided in India and used outside India and payment of such services received by the......
April 19, 2018 Case Laws Service Tax AT

Extended period of limitation - The department thus was in knowledge of the fact that the Appellant is not paying service tax on its activities - SCN was issued after 28....
April 19, 2018 Case Laws Service Tax AT

GTA service - no consignment note is issued - when the vehicles are hired on monthly basis and the charges are not based upon destination but on kms basis, it cannot be.....

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