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Highlights / Annotations / Catch Notes For April of 2018

Home Highlights April April 2018 Year 2018

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Showing 301 to 350 of 458 Records

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April 12, 2018 Case Laws GST AAR

Employee Canteen Charges Classified as 'Outward Supply' u/s 2(83) of GST Act, 2017; Taxable Service.
April 12, 2018 Case Laws GST AAR

Rubber Trees Classified as 'Goods' Under GST; No Distinction Between Softwood and Hardwood.
April 12, 2018 Case Laws Income Tax HC

Court Limits Reopening Tax Assessments to Initial Oversights; Emphasizes Diligence u/ss 147 & 148 of Income Tax Act.
April 12, 2018 Case Laws Income Tax AT

Taxpayer Justified in Withdrawing LTCG from Tax Return; No Actual Transfer or Gains, Section 148 Reassessment.
April 12, 2018 Case Laws Income Tax AT

PAN Alone Insufficient for Section 68: Companies Must Prove Creditworthiness and Genuineness of Transactions Under Income Tax Act.
April 12, 2018 Case Laws Income Tax AT

Loss from Foreign Exchange Fluctuation Allowed for Export Proceeds; Previously Disallowed as Contingent Loss.
April 12, 2018 Case Laws Income Tax AT

Non-Speculative Losses Can Offset Current Speculative Income if Prior Speculative Losses Are Adjusted First.
April 12, 2018 Notifications Indian Laws

India Updates Startup Policy: New Criteria and Procedures for Eligibility, Offering Tax Exemptions and Incentives to Foster Innovation.
April 12, 2018 Case Laws Income Tax AT

Assessee's Appeal for Tax Exemption Denied Due to Lack of Registration u/s 12AA of Income Tax Act.
April 12, 2018 Case Laws Income Tax AT

Expenditures for acquiring IPR must be treated as revenue expenses and matched against sales revenue, not as prior period costs.
April 12, 2018 Case Laws Service Tax AT

Service Tax Rate Based on Service Date, Not Payment Date; 8% Rate Confirmed for Pre-September 10, 2004 Services.
April 12, 2018 Case Laws Service Tax AT

Service Tax Dispute on Intra-Entity GTA Services Deemed Unsustainable Due to Exceeding Show Cause Notice Scope.
April 12, 2018 Case Laws Service Tax AT

Shifting Mineral Ore Classified as Goods Transport; Service Tax Payable by Recipient, Not Appellant, Under Reverse Charge Mechanism.
April 12, 2018 Case Laws Central Excise AT

Court Rules Service Tax Applicable on Packaged Software Post-Sales Under "Information Technology Software Services" Category.
April 11, 2018 Case Laws Income Tax SC

Supreme Court: Notice Issued to Non-Existent Entity Valid; Clerical Error Rectifiable Under Income Tax Act Section 292B.
April 11, 2018 Case Laws Income Tax HC

Insurance Companies Exempt from TDS on Interest Paid with Compensation under Motor Vehicles Act, 1988.
April 11, 2018 Case Laws Income Tax HC

Court Rules Petitioner Not Principal Officer in Income Tax Case Due to Lack of Company Management Involvement.
April 11, 2018 Case Laws Income Tax AT

Tax Rates for Non-Residents: DTAAs Override Section 206AA's 20% Rate Without PAN u/s 90(2.
April 11, 2018 Case Laws Income Tax AT

Agricultural income reclassified; second reassessment annulled. First reassessment order from June 10, 2005, remains final. Additions accepted.
April 11, 2018 Case Laws Income Tax AT

Tax Authorities Disallow Loans as Unproved Cash Credits u/s 68, Added to Income from Other Sources.
April 11, 2018 Case Laws Income Tax AT

Transactions with DVPL Exempt from Deemed Dividend Rules u/s 2(22)(e) of the Income Tax Act.
April 11, 2018 Case Laws Income Tax AT

Reassessment of TDS on roaming charges u/s 194J invalid due to lack of new evidence by Assessing Officer.
April 11, 2018 Case Laws Income Tax AT

Installation and Testing Charges Not Taxable as Fees for Technical Services Under India-Netherlands DTAA Article 12(5.
April 11, 2018 Case Laws Income Tax AT

Use Domestic Sales Data to Benchmark Export Margins with Internal TNMM for Truck Exports.
April 11, 2018 Case Laws Income Tax AT

Tenants' contributions to a sinking fund aren't rental income for property owners, clarifies property law.
April 11, 2018 Case Laws Customs AT

Imported Rutile Ore and Leucoxene Sand Classified as 'Ores'; Exempt from Countervailing Duty Under Customs Regulations.
April 11, 2018 Case Laws Customs AT

Court Rules No Customs Duty on Stolen Warehoused Goods; Appellant Not Liable for Duty on Shortages Due to Theft.
April 11, 2018 Case Laws Customs AT

Court Sides with Assessee in Polyester Fabric Classification Due to Subjective Testing, Emphasizes Fairness in Customs Cases.
April 11, 2018 Case Laws Customs AT

Revenue Must Prove Over-Valuation in Duty Drawback Cases; Export Values Stand Without Solid Evidence.
April 11, 2018 Case Laws Service Tax AT

CENVAT Credit Utilization Cannot Be Restricted Even If Not Used Initially, Assessee's Right Remains Valid.
April 11, 2018 Case Laws Service Tax AT

Renting Cottages and Hotel Rooms Not Subject to Service Tax for Accommodation Purposes, Not Considered Let Out for Hire.
April 11, 2018 Case Laws Central Excise HC

Appellant Challenges Classification of Bins for CENVAT Credit; Discrepancies in Claims Require Clarification Under Heading 8474.90.
April 10, 2018 Case Laws GST HC

High Court Affirms GST on One-Time Premium for 60-Year Leases, Declaring It Constitutionally Valid and Lawful.
April 10, 2018 Case Laws Income Tax HC

Directors of Private Company Issued Notice for Tax Dues After Failed Recovery Attempts from Company Itself.
April 10, 2018 Case Laws Income Tax AT

Assessee's Long-Term Capital Gains Deemed Legitimate; AO's Suspicion Lacked Evidence u/s 10(38) of Income Tax Act.
April 10, 2018 Case Laws Income Tax AT

Software License Fees as 'Royalty' u/s 9(1)(vi) Can't Override DTAA Definition; Impacts TDS u/s 195.
April 10, 2018 Case Laws Income Tax AT

Claim of Loss Allowed as Writing Off Stock Neutralizes Assessee's Profitability Due to Overvaluation Impact.
April 10, 2018 Case Laws Income Tax AT

Funds from Interconnected Companies Not 'Deemed Dividend' u/s 2(22)(e) Due to Lack of Shareholding.
April 10, 2018 Case Laws Income Tax AT

Section 80G Application Invalid Without Detailed Amended Memorandum of Association; New Objectives Alone Insufficient.
April 10, 2018 Case Laws Income Tax AT

Assessment Reopened Due to Grey Market Purchases; 12.50% Added to Bogus Transactions Confirmed as Valid by Authorities.
April 10, 2018 Case Laws Income Tax AT

Taxpayer Eligible for LTCG Exemption u/s 54/54F by Investing Basement Sale Proceeds in Residential Property.
April 10, 2018 Case Laws Income Tax AT

Court Rules Electrical Installations Not Part of Plant & Machinery for Depreciation; Classified as Furniture Instead.
April 10, 2018 Case Laws Income Tax AT

Assessee's Trading Loss Claim Valid Despite Partial Transfer to Third Party's Account, Tax Authorities Must Acknowledge Full Loss.
April 10, 2018 Case Laws Customs AT

Adjudicating Authority Misinterprets "Navigability" in Vessel Classification; Term Must Align with Specific Subheading Description.
April 10, 2018 Case Laws Indian Laws HC

Criminal Proceedings Initiated u/s 138 of Negotiable Instruments Act Without Attempting Civil Resolution First.
April 10, 2018 Case Laws Service Tax AT

State Police Security Services Exempt from Service Tax u/s 64(94) for Banks, Events, and Organizations.
April 10, 2018 Case Laws Service Tax AT

Prospectus Sales Value Excluded from Service Tax; Not Part of Commercial Training or Coaching Services.
April 9, 2018 Circulars Customs

Clarification on Classifying Solar Panels with Specific Elements for Import and Taxation under Customs Regulations.
April 9, 2018 Notifications DGFT

Export Policy Update: Edible Oils Export Ban Lifted, Mustard Oil Remains Restricted Until Further Notice.
April 9, 2018 Case Laws Income Tax AT

Taxpayer Denied Section 54F Deduction: Two Flats Not Considered Single Residential Unit for LTCG Tax Benefits.

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