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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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Showing 1 to 50 of 512 Records

12 3 4 5........ 11

May 31, 2018 Case Laws GST

Health care services - GST Provisions - Applicant providing the services of diagnosis, pre & post counseling! therapy and prevention of diseases by providing tests that.....
May 31, 2018 Case Laws GST

GST on Health care services - intra-state supply of Health care services attract NIL rate of central tax as per SL.No.74 of the Notification No. 12/2017- Central Tax......
May 31, 2018 Case Laws Income Tax

Seeking compensation from the Income Tax Department - Loss of interest due to premature withdrawal of the FDRs and retention of money by the respondents - HC directed......
May 31, 2018 Case Laws Income Tax

Condoantion of delay in filing an application for Revision u/s 264 - there is a clear provision for condoning the delay - thus the right of revision could be avoided by.....
May 31, 2018 Case Laws Income Tax

Validity of reopening of assessment - it used to take accommodation entires of the share capital/share premium etc., in various years from the various Kolkata based......
May 31, 2018 Case Laws Income Tax

Exemption u/s 11 - Contravention of Section 13(1)(d) - Since dividend income is exempt, no income remains taxable at Maximum Marginal rate - HC
May 31, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - Interest income earned by the assessee from the short term deposits made with the State Bank of India is not eligible for deduction u/s 80P(2)(a)(i) - AT
May 31, 2018 Case Laws Income Tax

Business income - activities carried out by the assessee company by rendering technical handling services to the other airlines in India and has certainly connected with....
May 31, 2018 Case Laws Income Tax

Determination of fair market value u/s 50C(2) - If the assessee has made a specific claim before the AO, then AO is under legal obligation to call for the valuation......
May 31, 2018 Case Laws Income Tax

Reopening of assessment - Jurisdiction of AO - AO, Mumbai who has issued the notice u/s 148 was not having jurisdiction as only AO, Dehradun was having the jurisdiction.....
May 31, 2018 Case Laws Service Tax

Extended period of limitation - Non-payment of service tax - advertising services - the assessee has definitely suppressed the value of taxable services rendered and......
May 31, 2018 Case Laws Service Tax

Claim of benefit of Abatement while availing Cenvat Credit - restaurant and short term accommodation services - the appellant has followed the proportionate method for......
May 31, 2018 Case Laws Service Tax

CENVAT credit - service tax paid on hiring of Cranes, Hydra Cranes, Excavators etc. - denial of credit on the ground that these items are not capital goods as they are......
May 31, 2018 Case Laws Service Tax

CENVAT credit - invoking extended period for demand - different view of the second audit party could not claim suppression of facts for invoking extended period for demand. - AT
May 31, 2018 Case Laws Central Excise

Duty of excise on clearance of dutiable by-products - removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as.....
May 31, 2018 Case Laws Central Excise

Refund of unutilized CENVAT credit - accumulated CENVAT credit of service tax paid on input service used for manufacture and export of final products - export has not......
May 31, 2018 Case Laws Central Excise

Service tax liability raised under reverse charges mechanism - discharge of service tax liability is done by transporters themselves thus again demanding the service tax....
May 31, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - semi finished goods and intermediate goods destroyed during fire accident - demands raised of reversal of Cenvat Credit on the inputs confirmed - AT
May 31, 2018 Case Laws Central Excise

CENVAT credit - electricity produced in the factory premises and consumed for production of excisable goods, assessee is entitled to avail Cenvat credit on inputs used......
May 31, 2018 Case Laws VAT and Sales Tax

Attachment orders - Forcibly collection of post-dated cheques - without any order of assessment or without initiation of assessment proceedings - The Department cannot......
May 30, 2018 News GST

Special Refund Fortnight from 31.05.2018 to 14.06.2018
May 30, 2018 Circulars Service Tax

Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM)
May 30, 2018 Circulars DGFT

Guidelines for filing/processing of MEIS applications in case of Project Exports.
May 30, 2018 Circulars Customs

Clarification regarding legislative changes relating to Customs Act, 1962 and issuance of Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
May 30, 2018 Circulars GST

Clarifications on refund related issues – order to clarify these issues and with a view to ensure uniformity in the implementation of the provisions of the law across......
May 30, 2018 Circulars Customs

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems - CBIC prescribed the procedure to be followed.
May 30, 2018 Case Laws GST

Levy of GST on rent payable by a Hospital, catering life saving services - GST is leviable on the rent paid / payable for premises, taken on lease by the applicant. - AAR
May 30, 2018 Case Laws GST

Classification of supply - supply of goods along-with supply of services - Composite Supply u/s 2(30) of the GST Act - supplies as that of the applicant’s should be......
May 30, 2018 Case Laws Income Tax

Software expense - revenue or capital expenditure - fast changing technology, software has to be regularly updated so as to keep pace with the changing technology - the.....
May 30, 2018 Case Laws Income Tax

Defective return - filing of belated return to seek refund - The returns filed by the assessee was wrongly declared by the Income tax Department as invalid return u/s......
May 30, 2018 Case Laws Income Tax

Revision u/s 263 - Special audit can be called for only with the prior approval of the concerned authority. It is certainly not an option or a choice which an assessee......
May 30, 2018 Case Laws Income Tax

Deemed registration u/s 12AA - If an order granting or rejecting registration has not been passed within six months from the end of the month in which application under.....
May 30, 2018 Case Laws Income Tax

TDS u/s 194H - payment to retailers by the Mobile operators through the distributor/dealers/retailers - contra entries passed in the books of accounts - AO cannot made......
May 30, 2018 Case Laws Income Tax

Application of income of the Trust u/s 11 - Carry forward and set off of losses - if commercial principles are applied then adjustment of expenses incurred by the Trust.....
May 30, 2018 Case Laws Income Tax

Reopening of assessment - reopening is not permissible in the case of the assessee when the limitation was not available even on the date when the assessment order - AT
May 30, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - additional income filled in revised return - Everything depends upon the return of income filed, because return of income is the only document,......
May 30, 2018 Case Laws Income Tax

Depreciation at higher rate on rolls @ 80% - calculation of WDV - As per section 43(6)(b), the WDV in case of assets acquired before the previous year is defined to mean....
May 30, 2018 Case Laws Income Tax

Addition u/s 40A(2)(b) - unbalanced payment to doctors - payment to specified persons - No finding by the AO about as to what constitutes fair market price of the......
May 30, 2018 Case Laws Income Tax

Claim of deduction u/s 35 - expenditure incurred on in-house R&D facility - The expenditure that is sought to be excluded u/s.43(4)(ii) of the Act is an expenditure......
May 30, 2018 Case Laws Service Tax

BAS - Helping the purchases of with the registration with the RTO cannot be considered as an activity under Business Auxiliary Service therefore, service tax cannot be......
May 30, 2018 Case Laws Service Tax

Interest on delayed refund - Refund of pre-deposit alongwith Interest - assessee shall be entitled to refund of the amount deposited alongwith interest at prescribed......
May 30, 2018 Case Laws Service Tax

Valuation - Cargo Handling Services - Inclusion of re-imbursable expenses into the value of consideration for payment of service tax not justified - AT
May 30, 2018 Case Laws Service Tax

Valuation - interest free security deposit - the amounts cannot be included in the consideration as long as the same remains interest free advance to be returned to......
May 30, 2018 Case Laws Service Tax

Valuation - Maintenance or Repair Service - electricity charges recovered by the appellant as part of their maintenance charges - Reimbursement of amount towards......
May 30, 2018 Case Laws Service Tax

Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in......
May 30, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may.....
May 30, 2018 Case Laws Central Excise

Principles of Natural Justice - tribunal merely reproduces the order-in-original, without specifically and independently examining and dealing with diverse contentions -....
May 30, 2018 Case Laws Central Excise

Penalty u/s 11AC - entire payment of disputed tax was paid by the appellant on or before passing of the order-in-original - Payment of duty, whether made before or after....
May 30, 2018 Case Laws Central Excise

Recovery of Cenvat credit - goods seized and confiscated are imported goods thus the provision of the Rules 25/26 of CER not applicable to the sized imported consignment....
May 30, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - electricity generated from by-products, i.e. bagass - neither excisable under Section 2 (b) of the Central Excise Act, nor exempted goods.......

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F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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