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Highlights / Annotations / Catch Notes For April of 2018

Home Highlights April April 2018 Year 2018

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Showing 251 to 300 of 458 Records

1 ....2 3 4 567 8 9 10

April 16, 2018 Case Laws Income Tax

Disallowance of repairs and maintenance expenses paid to WIPRO for offshore services - it is evident from the fact that such payment is not for the purpose of assessee’s....
April 16, 2018 Case Laws Income Tax

If expenditure incurred by the assessee are in the nature of annual maintenance contracts, then such expenditure certainly are in the nature of revenue expenditure - AT
April 16, 2018 Case Laws Income Tax

Addition on account of difference in valuation of stock - Merely non maintenance of stock register by the assessee cannot result into addition unless the AO shows with......
April 16, 2018 Case Laws Service Tax

Liability of service tax - services availed for mobilizing finance by using services of foreign company - the IFC Act 1958 clearly provides for immunity of all......
April 16, 2018 Case Laws Service Tax

Tax liability - facility of availing server /web hosting provided by the Foreign Service provider - the same will fall under the overall category of infrastructural......
April 16, 2018 Case Laws Service Tax

Mandap Keeper Service - activity undertook undertook in their own party hall - value of service as well as the sale of food items shown separately in the invoices -......
April 16, 2018 Case Laws Service Tax

GTA Service - Since, the documents issued by the service provider for transportation of goods are not in confirmity with Rule 4B of the Rules - The said documents cannot....
April 16, 2018 Case Laws Service Tax

CENVAT credit - whether the appellant is entitled to avail CENVAT credit of Service Tax on commission paid to sales commission agent who causes sale of Sugar & Molasses,....
April 16, 2018 Case Laws Central Excise

Whether the appellants/respondents manufacturing Refined Vegetable Oil which is exempted under Notification, whether they are entitled to exemption on the items being......
April 16, 2018 Case Laws Central Excise

Validity of SCN - the show cause notice issued prior to finalization of provisional assessment, when admittedly the assessees were under provisional assessment scheme,......
April 14, 2018 Case Laws Income Tax

Validity of Section 35AC(7) of the Income Tax, 1961 inserted w.e.f. 1st April, 2017 - it is claimed that, post amendment, no donors are coming forward to donate the......
April 14, 2018 Case Laws Income Tax

Disallowance of the interest claimed by way of set of - income from other sources - establishment of nexus - interest income with interest expenses - to claim of set off....
April 14, 2018 Case Laws Income Tax

Deduction u/s. 80IB(10) - no benefit could be allowed to projects approved prior to 01st April 2004, the said error/mistake cannot be allowed to be perpetuated as there.....
April 14, 2018 Case Laws Income Tax

Receipt for relinquishment of right to sue the party - to be treated and taxed as business income OR capital receipts - the impugned compensation amount is not liable to....
April 14, 2018 Case Laws Income Tax

Nature of income from ‘Dilli Haat.’ - income of ₹ 1.82 crore earned by the assessee from use of craft stalls on 15 days basis is ‘Business income’ and has been......
April 14, 2018 Case Laws Income Tax

Set off of loss brought forward losses - conditions of 51% shareholding - the assessee is not seeking carry forward of losses to be set off but the assessee is seeking......
April 14, 2018 Case Laws Indian Laws

Arbitration award - waiver of the right of de novo trial by conduct - there is no doubt that the conduct of the appellant-Company amounts to waiver and the application......
April 14, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - the order passed by the Adjudicating Authority will not come in the way of Appellant to issue notice under sub-section (1) of Section 8 of....
April 14, 2018 Case Laws Service Tax

The pipelines were laid for Maharashtra Government and the contract as awarded by Vidharbha Irrigation Development Corporation, Nagpur for irrigation purpose. Thus the......
April 14, 2018 Case Laws Central Excise

Excisability - the pipe is manufactured which is movable, hence marketable and subsequent to the manufacture, it is taken to the site where the pipe has to be laid down.....
April 14, 2018 Case Laws Central Excise

Penalty u/r 15(2) of CCR 2004 read with Section 11AC of the CEA 1944 - wrong availment of CENVAT credit - Case relates to reversal of amount under Rule 6(3)(b) of the......
April 14, 2018 Case Laws Central Excise

Refund of CENVAT credit - time limitation - export of goods - Rule 5 of the CCR 2004 read with N/N. 227/12 dated 18.6.2012 - the limitation would start from the end of......
April 14, 2018 Case Laws VAT and Sales Tax

Valuation - includibility in purchase turnover - the transport subsidy formed part of the consideration for the purchase of the sugarcane by the appellant from the......
April 14, 2018 Case Laws Service Tax

Refund claim - SEZ - The refund of service tax sought by Appellant cannot be rejected on the ground that the services were wholly consumed in SEZ and the Appellants are.....
April 14, 2018 Case Laws Service Tax

Liability of input service distributor (ISD) - the Input Service Distributor registration is only for the purpose of distribution of credit. He can be held accountable......
April 14, 2018 Case Laws Service Tax

Scientific Technical Consultancy Service - Reverse Charge Mechanism - transfer of trade name and formulae transferred for a consideration cannot be services which would.....
April 14, 2018 Case Laws Service Tax

Commercial Training and Coaching Center - case of Revenue is that the certificate of marks is issued by the Board of Intermediate Education (BIE) and not by appellant;......
April 13, 2018 Circulars GST

Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances - CGST - Circular
April 13, 2018 Circulars GST

Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit - CGST - Circular
April 13, 2018 Articles Income Tax

Benami Transactions: Tracing the evolution of Benami law in India - Benami Transactions (Prohibitions) Act, 1988
April 13, 2018 Case Laws Income Tax

The jurisdiction to proceed against the Directors of a delinquent Private Limited Company under Section 179(1) of the Act will only arise when the Revenue is unable to......
April 13, 2018 Case Laws Income Tax

Addition u/s 40A(3) - cash payments made against purchases of liquor exceeding ₹ 20,000/- - the payment made by the assessee for the purchase of country liquor and....
April 13, 2018 Case Laws Income Tax

Payment of retention bonus - allowable busniss expenditure - Had the employees of erstwhile company not been retained by the assessee company its business would have......
April 13, 2018 Case Laws Income Tax

TPA - there is no difference between the form and substance of the transaction of distribution to recharacterise the transaction as a service agreement - the transaction....
April 13, 2018 Case Laws Income Tax

Reference for special audit u/s.142(2A) - Chartered Accountant failed to supply the Audit Reports in time - AO did not have any “good and sufficient” reasons for......
April 13, 2018 Case Laws Income Tax

Relinquishment of right before development - Right to sue surrendered in lieu of getting compensation money - capital gain or business income - the impugned compensation....
April 13, 2018 Case Laws Indian Laws

Application for revival/restoration of complaint - territorial Jurisdiction of Trial Court - Negotiable Instruments Act, 1881 - dishonor of cheques. - as the bank of......
April 13, 2018 Case Laws Service Tax

Scope of SCN - various construction services - case of appellant is that the SCN as proposed demand of Service tax under the category of CICS whereas the Adjudicating......
April 13, 2018 Case Laws Service Tax

Cenvat Credit - Construction service - works contract - input services - The definition of input service interalia includes services used in relation to setting up of......
April 13, 2018 Case Laws Service Tax

Reverse Charge Mechanism - appellant availing services from outside India - deemed service provider - before 20.06.2012 there was no restriction upon the deemed service.....
April 13, 2018 Case Laws Service Tax

Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of......
April 13, 2018 Case Laws Service Tax

VCES Scheme - There was no dispute that the audit was undergoing of the appellant’s records, therefore the issue of non-payment of service tax on the services in......
April 13, 2018 Case Laws Service Tax

Refund of service tax - duty free shop in the departure terminal at Delhi International Airport - Scope of CA certificate - certificate is based on various riders - the.....
April 13, 2018 Case Laws Service Tax

Refund of service tax - service tax paid on specified services which have been used in export of goods - duty free shop in the departure terminal at Delhi International.....
April 13, 2018 Case Laws Service Tax

Liability of service tax - Point of Taxation - continuous supply of services - invoices are not raised even if the landmarks are reached - assessment based on Profit and....
April 13, 2018 Case Laws Central Excise

Refund claim - unjust enrichment - case of appellant is that Since the transaction is of job work and not of sale there is no question of passing of incidence of duty to....
April 13, 2018 Case Laws Central Excise

Refund claim - finalization of provisional assessment - unjust enrichment - captive consumption - even in respect of captive consumption, unjust enrichment provision is applicable - AT
April 13, 2018 Case Laws Income Tax

Addition on account of excess cash found her in the course of Survey - Once the Assessee has retracted from the statement then it was on the AO to establish beyond any......
April 12, 2018 Case Laws GST

Transitional credit - Transferring CENVAT credit u/s 174(1) & 174(3) of CGST Act, 2007 - validity of conditions imposed - transitional arrangements have clear nexus,......
April 12, 2018 Case Laws GST

Levy of GST IGST - high sea sale - supply from one country to another country without bringing the goods into India - The applicant is neither liable to GST on the sale.....

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