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Highlights / Annotations / Catch Notes For April of 2018

Home Highlights April April 2018 Year 2018

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Showing 401 to 450 of 458 Records

1 ....5 6 7 8910

April 5, 2018 Case Laws Income Tax

Addition u/s 68 - Penalty u/s 271(1)(c) - the assessee has submitted the forged bank statement of the depositors before the ld Assessing Officer to prove the......
April 5, 2018 Case Laws Income Tax

TDS u/s 195 - in view of the definition of ‘royalty’ under DTAA, the assessee is not liable to withhold tax on the payments made to its associated enterprise on account.....
April 5, 2018 Case Laws Income Tax

Disallow the interest u/s. 36(1)(iii) read with section 40A - assessee had advanced money at lower rate of interest or free of interest out of the funds borrowed by the.....
April 5, 2018 Case Laws Income Tax

Benefit of section 10(37) - “gair mumkin” lands - scope of the agriculture land - in view of the irrigation facilities available, and the benefit of section 10(37) of......
April 5, 2018 Case Laws Income Tax

Supply of software embedded in the hardware - when a software is embedded in hardware and there is one composite price, the entire amount remains as Business income and.....
April 5, 2018 Case Laws Service Tax

Refund claim - unjust enrichment - even though the amount of refund was shown as expenditure in their books of accounts, it cannot be construed that the incidence of tax....
April 5, 2018 Case Laws Customs

Classification of imported goods - Multimedia Speakers - goods in question are properly classifiable under Chapter Heading 8518 22 00 - AT
April 5, 2018 Case Laws Service Tax

Refund of service tax - Repair & Maintenance Service to various units situated in SEZ - It is the receiver, who is entitled to refund and not the service provider - The.....
April 5, 2018 Case Laws Central Excise

Since, the Courier Bill of Entry has been issued by the courier agency in favour of various parties/consignees, there was no scope for issuing the original invoice in......
April 5, 2018 Case Laws Central Excise

The Enzymes which are used in the scientific and technical instruments, would be eligible for the benefit of the exemption of excise duty as per the N/N. 10/97 as they......
April 5, 2018 Case Laws Central Excise

Classification of software - liable to duty excise or not - Since Finacle software is not developed, ab initio, for supply to each and every customer, such software......
April 5, 2018 Case Laws Central Excise

Cenvat Credit - input services - The canteen provided in the company is mainly for the personal consumption of the employee and it cannot be interpreted in any other way....
April 5, 2018 Case Laws Central Excise

CENVAT credit - The appellant being a manufacturer is paying duty on clearances effected by the recycling rejected goods and if the appellants are asked to pay the duty.....
April 5, 2018 Case Laws VAT and Sales Tax

The provisions of Section 8 of the CST Act, Rule 12 of CST (R&T) Rules and declaration Form C have not undergone any amendment after the implementation of the GST laws......
April 4, 2018 Notifications Customs

Non-levy of additional duty of customs to jute importers from Nepal u/s 28 A of Customs Act, 1962 - period from the 17th July, 2015 to the 15th December, 2016 - retrospective exemption
April 4, 2018 Case Laws Income Tax

TDS u/s 194C OR 194I - payment made by assessee to the Carrier under the contracts for transporting the petroleum products in the business in which the respondent......
April 4, 2018 Case Laws Income Tax

Refund of amount deducted from the petitioner account due to garnishee proceedings - the action of the Department is illegal, arbitrary and totally unauthorized in the......
April 4, 2018 Case Laws Income Tax

Rate of depreciation on UPS - UPS also can be considered as a computer if it is connected to the ATM Machine or a Computer and depreciation thereon is allowable at 60%......
April 4, 2018 Case Laws Income Tax

Nature of expenditure on leased premises for office use - the expenditure incurred on false ceiling as well as partition, glass etc., cannot be held to be creating any......
April 4, 2018 Case Laws Service Tax

Appointment of adjudicating authorities - only if similar show cause notices are issued to the same noticee by different adjudicating authorities, all such notices would....
April 4, 2018 Case Laws Service Tax

Service tax liability - the consideration received by the respondent is towards sale of Developmental Rights to the land and cannot be considered as commission for real.....
April 4, 2018 Case Laws Service Tax

Revenue entertained a view that the appellant was promoting activities of the franchisee by wearing franchisee's official cricket clothing, displaying franchisee's mark/....
April 4, 2018 Case Laws Service Tax

Refund of unutilized Cenvat credit - invoices do not contain PAN based registration number - invoices having wrong address - the mistakes committed on the said invoices.....
April 4, 2018 Case Laws Central Excise

Refund of duty - the relevant date will be the date of adjustment of the duty after final assessment made thereof. The restrictions in Section 11A and Section 11B would.....
April 4, 2018 Case Laws Central Excise

Clandestine removal - pen drives recovered from the premises of an independent trader - the documents recovered from the premises of the third parties are required to be....
April 4, 2018 Case Laws Central Excise

CENVAT credit - duty paying documents - Xerox copies of courier Bill of Entry - there was no scope for issuing the original invoice in favour of each and every party and....
April 4, 2018 Case Laws Central Excise

Excisability - Conversion of imported oil into edible oil - As far the report, the imported oil can never be converted into edible oil and the said report defaces the......
April 3, 2018 Circulars GST

Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal - CBIC issues directions.
April 3, 2018 Case Laws Income Tax

Interest income - When a particular asset is shown to be NPA, the assumption is that it is not yielding any revenue; and there is no reason that the assessee be......
April 3, 2018 Case Laws Income Tax

Assessment order made in the name of deceased person - assessment against legal representative of the deceased - AO has to pass denovo assessment order on the legal......
April 3, 2018 Notifications Companies Law

Recognizing Deferred Tax Assets/ Deferred Tax Liability under AS-22/Ind AS-12 - Exemption to specified Government Companies u/s 129(6) of Companies Act, 2013 - Condition....
April 3, 2018 Notifications Customs

Pre-notice consultation regulations, 2018 - communication of the grounds known to the proper officer for issuance of notice to the person chargeable with duty or......
April 3, 2018 Case Laws Income Tax

Rejection of the application filed u/s. 10(23C)(vi) - university / educational institution - means may be determined based on economic condition or the situation of the.....
April 3, 2018 Case Laws Income Tax

TDS on payment to non-residents - disallowance of sales commission to foreign agents - income from services of the non-residents of procuring orders are not chargeable......
April 3, 2018 Case Laws Income Tax

TDS u/s 195 - royalty - purchase of software - copyrighted articles - payments made by it to various suppliers of six countries did not amount to royalty within the......
April 3, 2018 Case Laws Income Tax

Depreciation claim - mutual benefit society - Once the properties of the society are used for the purpose of activities of the assessee, the same would have to be......
April 3, 2018 Case Laws Income Tax

Applicability of the principles of mutuality - once the funds of the society are given for the business purposes of a non-Member and the assessee receives any......
April 3, 2018 Case Laws Income Tax

Claim for exemption u/s.54F - LTCG - Since the assessee had invested in the new residential house within the time limits specified under the Act, the question of......
April 3, 2018 Case Laws Income Tax

TDS u/s 194C - non deduction of tds - proceedings against a person who is not in existence - On amalgamation, the amalgamating company stands dissolved without winding......
April 3, 2018 Case Laws Service Tax

Liability to service tax - chit transactions - scope of definition of the service prior to 01-06-2007 - The amendment made in 2015 cannot be said to be clarificatory and....
April 3, 2018 Case Laws Service Tax

Liability of service tax - Retention of amount - no service of international travel is being provided on such cancelled tickets. The amount retained by the appellant is.....
April 3, 2018 Case Laws Central Excise

CENVAT credit - duty paying invoices - ISD - No errors have been found in any of the invoices and audit found the wanting details. As required, the requisites of the ISD....
April 3, 2018 Case Laws Central Excise

Refund claim - time limitation - section 11B of CEA - the period of one year provided under Section 11B should be reckoned from the date of such adjudication order, from....
April 3, 2018 Case Laws Central Excise

Classification of goods - Continuous computer stationery in the form of Carbon Leaflet/Money Receipts - subject item reflects more a member of Chapter 49, family......
April 3, 2018 Case Laws Central Excise

Valuation - inclusion of excise duty in the price of raw material when cenvat credit for the same has been availed - fabrication of the body on Chassis - demand set aside - AT
April 2, 2018 Case Laws Income Tax

Capital Gain - Transfer - In the absence of registration of JDA the agreement does not fall under Section 53A of 1882 Act and consequently Section 2(47)(v) of the Act......
April 2, 2018 Case Laws Income Tax

DRP had summarily upheld the change from TNMM to CUP method without assigning any cogent reason whatsoever. By no means it is justified to keep on finding a method for......
April 2, 2018 Case Laws Income Tax

Fees for technical services (FTS) - nature of payment - the assessee was not exploiting the D&D for business purposes, that IPR of the D&D were retained by the non......
April 2, 2018 Case Laws Income Tax

Assessing Officer was not justified in making disallowance u/s 40(a)(ia) on account of alleged failure to deduct tax at source on purchase of software capitalized in......
April 2, 2018 Case Laws Customs

Valuation of imported goods - the original authority has undertaken the exercise of re-assessment to provide for recovery in the contingency of breach of the conditions.....

1 ....5 6 7 8910

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