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Highlights / Annotations / Catch Notes For April of 2018

Home Highlights April April 2018 Year 2018

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Showing 51 to 100 of 458 Records

123 4 5 6........ 10

April 27, 2018 Case Laws Money Laundering

Offence under PMLA Act - a woman is exempted from personal appearance u/s 160 of the Code of Criminal Procedure - the spirit of Section 160 cannot be interpreted so as......
April 27, 2018 Case Laws Service Tax

Levy of service tax on surrender charges against ULIP - The surrender charges are not part of taxable service of management of funds. Rather it is in the nature of......
April 27, 2018 Case Laws Service Tax

Demand of service tax on the basis of TDS certificate/ return - Form No. 26AS - the demand of service tax is not sustainable against the appellant, as appellant falls......
April 27, 2018 Case Laws Service Tax

Service tax liability on amount received in advance - receipt of advance against the supply or goods or services - Tribunal found that advance is against the supply of......
April 27, 2018 Case Laws Service Tax

Nature of activity - Service or sale - transfer of "rights and privilege of export of sugar quota" - The transaction in question regarding sale of rights and privilege......
April 27, 2018 Case Laws Central Excise

Classification of SDIC tablets (Sodium di-chloroisocynurate) - such packaging is meant for retail sale and individual tablets are in measured doses - the goods are......
April 27, 2018 Case Laws Service Tax

Classification of services - Consulting Engineering Service or otherwise - all these agreements talk about the foreign companies as “licensor” itself is revealing. In a.....
April 27, 2018 Case Laws VAT and Sales Tax

Genuineness of Stock transfer against Form F of CST - the initial burden of proof is on the dealer to show that the movement has occasioned by reason of transfer of such....
April 26, 2018 Case Laws GST

Profiteering - Reduction on rate of tax post GST - whether the rate of tax on the car had been reduced post-GST - Authority found that, the benefit of reduction in the......
April 26, 2018 Case Laws Customs

Valuation - import of digital device (media) with contents - the value of the goods must include a value for the contents. - AT
April 26, 2018 Case Laws Customs

Classification of calcium nitrate - mono potassium phosphate - The claim of Revenue for classification under chapter 28 fails to sustain - AT
April 26, 2018 Case Laws Customs

Classification of HP Photo Center Microlab Printer - the Revenue appeal of classification under Chapter 9010 cannot be upheld - AT
April 26, 2018 Case Laws Customs

Classification of ‘billiards cloth’ - The samples are established to be composed of fabric or fabric mixtures and no different from imports of textile fabric for other......
April 26, 2018 Case Laws Income Tax

Initiation of the re-assessment proceedings u/s 147 by issuing a notice u/s 148 merely because of the fact that now the AO is of the view that the deduction under......
April 26, 2018 Case Laws Income Tax

Validity of Second (Fresh) Notice u/s 158BD - search proceedings - First notice u/s 158BC was issued to the firm - Assessing Officer, who is assessing the Firm as well......
April 26, 2018 Case Laws Income Tax

Setoff of public issue expenses with Interest accrued - Respondent was statutorily required to keep the share application money in the bank till the allotment of shares.....
April 26, 2018 Case Laws Income Tax

Deduction u/s 80-O - Royalty - proof of rendering technical services - Appellant was a managing agent - the principal agent relationship between the parties established.....
April 26, 2018 Case Laws Income Tax

Exemption u/s 10B - mere location of the ‘SESA Plant’ outside the EOU and customs bonded area is not a disqualification to claim deduction u/s 10B - HC
April 26, 2018 Case Laws Income Tax

Personal expenses - whether can be taxed in the hands of assessee u/s 2(24)(iv) as the amount was routed through the franchisee, which was the HUF of the assessee? - Held No - HC
April 26, 2018 Case Laws Income Tax

Capital gain - LTCG - investment in the new residential house - the assessee has claimed deduction u/s 54 and not under section 54F of the Act. Thus, the conditions and.....
April 26, 2018 Case Laws Income Tax

Expenses towards Keyman Insurance Premium - rule of consistency - Keyman Insurance policies were taken in the name of directors in pursuance to resolution of the Board -....
April 26, 2018 Case Laws Income Tax

Income form house property - can assessed income be lower than returned income - AO is bound to compute the tax payable by the assessee on the income computed by him......
April 26, 2018 Case Laws Insolvency and Bankruptcy

Such the Company is not able to repay its debts then its management cannot be expected to have a divine right to keep continue with the managing the affair of the......
April 26, 2018 Case Laws Service Tax

Maintenance charges collected from the flat owner under the statutory obligation as will not be chargeable to service tax in the hands of the builder - AT
April 26, 2018 Case Laws Service Tax

Sharing of revenue - Business support services - The amount thus shared in between the Appellant and M/s RMIL cannot be taxed as it has already suffered taxes at the......
April 26, 2018 Case Laws Service Tax

Default in payment of service tax - Benefit of reduced penalty u/s 78 - the major demand amount already stands paid by them - the Appellant is entitled to pay reduced......
April 26, 2018 Case Laws Service Tax

Refund of service tax paid under reverse charge mechanism - time limitation - refund claim has to be filed within one year from the relevant date - AT
April 26, 2018 Case Laws Service Tax

Woks contract service - benefit of composition scheme - The failure to intimate exercise of the option, in the face of eligibility should not saddle the appellant with......
April 26, 2018 Case Laws Central Excise

Recovery of the Central Excise dues - First charge on the property - the stage for enforcement of the charge would come only when the property is sold for recovery of......
April 26, 2018 Case Laws Central Excise

Extended period of limitation - suppression of facts - Where facts are known to both the parties omission by one to do what he might have done and not that he must have.....
April 26, 2018 Case Laws Central Excise

Classification of Mahindra Bolero Camper - passenger vehicle or goods vehicle - even by applying the conditionalties attendant to HSN notes in Heading 8703, the impugned....
April 25, 2018 Case Laws GST

Recovery of GST - Departmental authorities collected three cheques under coercion - there does not appear to be any justification of the departmental authorities to......
April 25, 2018 Case Laws GST

SCN u/s 74 of the GST - second and subsequent SCN - powers under sub-section (3) of section 74 cannot be exercised for expanding or enlarging the liability arising out......
April 25, 2018 Case Laws GST

Release of detained vehicle alongwith goods - KGST Act - CGST Act - no documents were carried by the driver/person in-charge of the goods vehicle at the time of......
April 25, 2018 Case Laws Income Tax

Reopening of assessment - sanction u/s 151 - a condition precedent to issue the reopening notice - Assessee is entitled to ask the Revenue whether or not, the condition.....
April 25, 2018 Case Laws Income Tax

Entertainment expense - providing foods to clients and customers as a part of business courtesy - membership in the club on behalf of assessee-company - There is no......
April 25, 2018 Case Laws Income Tax

Validity of notice - service of notice by affixture by the ITI - the ITI, who was deputed by the Assessing Officer, has not followed the procedure prescribed u/s 282 of.....
April 25, 2018 Case Laws Income Tax

Levy of penalty u/s 271BA - failure to comply with the provisions of section 92E - not filing the audit report electronically - There was a reasonable cause on part of......
April 25, 2018 Case Laws Income Tax

Addition on account of amount paid to Directors of the company as commission and exgratia - allowable expenditure u/s 36(1)(ii) as well as section 37(1) - AO has not......
April 25, 2018 Case Laws Income Tax

Penalty u/s 221(1) - default in paying Self Assessment tax u/s 140A - was passing through severe financial hardships during the above period which is a sufficient and......
April 25, 2018 Case Laws Income Tax

Exemption u/s. 11 - best judgment assessment - Power of AO - The law, it may be clarified permits him to draw adverse inferences, as admissible under the circumstances,.....
April 25, 2018 Case Laws Income Tax

Exemption u/s 11 - charitable trust - promotion of swimming - providing sports facilities to general public without restriction to any caste, creed, religion or......
April 25, 2018 Case Laws Customs

Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the......
April 25, 2018 Case Laws Indian Laws

Export subsidy on export of sugar - there is no exclusion of the manufacturers and sellers of sugars, like respondent- BSSKL, merely because their sale of sugar is to an....
April 25, 2018 Case Laws Customs

Validity of statement - voluntary or not - both the accused were detained in the office of the Customs for whole night and thus, the contention of the Appellant that the....
April 25, 2018 Case Laws Customs

Detention of goods - areca nuts imported from Sri Lanka - the doubt raised by the Customs authority regarding the country of origin prima facie should not exist - The......
April 25, 2018 Case Laws Customs

Focus Product Scheme - licence was issued against the fake shipping bills - Penalty - Appellants are entitled to get the relief on the principle of equity before the law - AT
April 25, 2018 Case Laws Customs

Valuation of imported goods - rejection of declared value - In the absence of necessary details, the Customs authorities cannot be faulted for not having accepted the......
April 25, 2018 Case Laws Customs

Valuation - enhancement of value of imported goods - carbide tips - DOV data cannot be confirmed the basis of the value of authorised carbon tips and all different......
April 25, 2018 Case Laws Customs

Restoration of appeal - request for adjournment by fax and speed post - Registry failed to place the same on the date of hearing in the appeal folders - appeal restored - AT

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