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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

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May 31, 2018 Case Laws GST AAR

Health Services by Applicant Qualify as Health Care Under GST Provisions for Tax Exemption Benefits.
May 31, 2018 Case Laws GST AAR

Healthcare Services Intra-State Supply Exempt from Central Tax per SL.No.74, Notification No. 12/2017-Central Tax (Rate.
May 31, 2018 Case Laws Income Tax HC

High Court Orders Tax Department to Address Premature FDR Withdrawal Compensation Claim by Petitioner.
May 31, 2018 Case Laws Income Tax HC

Court Allows Delay Condonation for Revision Application u/s 264 of Income Tax Act; Petitioner Can Explain Delay.
May 31, 2018 Case Laws Income Tax HC

Court Upholds Reopening of Assessment over Black Money Conversion via Share Capital with Kolkata Paper Companies Involved.
May 31, 2018 Case Laws Income Tax HC

Court Rules Dividend Income Exempt Under Sec 11; Not Taxable at Maximum Rate Despite Sec 13(1)(d) Violation.
May 31, 2018 Case Laws Income Tax AT

Interest from SBI short-term deposits not eligible for deduction under Income Tax Act Section 80P(2)(a)(i).
May 31, 2018 Case Laws Income Tax AT

Indian Airline Services' Income Classified as Business Income Under Article 8 of India-Netherlands DTAA.
May 31, 2018 Case Laws Income Tax AT

Assessing Officer Must Obtain Valuation Report for Fair Market Value Claims Under Income Tax Act Section 50C(2.
May 31, 2018 Case Laws Income Tax AT

Mumbai AO's Reassessment Void Due to Lack of Jurisdiction and Unserved Notice u/s 148.
May 31, 2018 Case Laws Service Tax AT

Service Tax Evasion Confirmed: Assessee Suppressed Advertising Service Value, Extended Limitation Period Applied for Unpaid Taxes.
May 31, 2018 Case Laws Service Tax AT

Appellant's Abatement Claim on Cenvat Credit for Restaurant and Accommodation Services Meets Non-Availment Requirement per Notification No. 1/2006-ST.
May 31, 2018 Case Laws Service Tax AT

CENVAT Credit Denial Overturned: Cranes and Excavators Deemed Input Services u/r 2(l) of CENVAT Credit Rules.
May 31, 2018 Case Laws Service Tax AT

Extended Demand Period for CENVAT Credit Not Justified by Differing Audit Opinions; No Fact Suppression Found.
May 31, 2018 Case Laws Central Excise AT

Excise Duty Exemption Applies: By-Products from Unwanted Material Removal Not Considered Manufacturing Under Notification 89/95-CE.
May 31, 2018 Case Laws Central Excise AT

Denial of Refund for Unutilized CENVAT Credit Due to No Exports in Claimed Quarter.
May 31, 2018 Case Laws Central Excise AT

Service Tax Demand on Assessee Invalid as Transporters Already Paid Under Reverse Charge Mechanism.
May 31, 2018 Case Laws Central Excise AT

Court Rules on Cenvat Credit Reversal for Inputs in Goods Destroyed by Fire; Examines Liability Under Unforeseen Events.
May 31, 2018 Case Laws Central Excise AT

CENVAT Credit Allowed for Inputs in Electricity Generation On-Site; Not Applicable for Wheeled-Out Surplus Electricity.
May 31, 2018 Case Laws VAT and Sales Tax HC

Forcible Collection of Post-Dated Cheques Prohibited Without Assessment Order; Simultaneous Stock Attachment Also Not Allowed.
May 30, 2018 News GST

Special GST Refund Fortnight Boosts Business Cash Flow by Expediting Pending Claims and Streamlining Refund Process
May 30, 2018 Circulars Service Tax

Private Ambulance Services Under National Health Mission Subject to Service Tax, Clarifies Recent Circular.
May 30, 2018 Circulars DGFT

Guidelines for Filing Merchandise Exports from India Scheme Applications for Project Exports: Streamlining DGFT Compliance and Procedures.
May 30, 2018 Circulars Customs

Customs Act 1962 Updates: Streamlined Bill of Entry Process with Electronic Submissions for Efficient, Paperless Trade.
May 30, 2018 Circulars GST

CBIC Issues Clarifications on GST Refund Process to Ensure Uniformity Across Field Formations and Streamline Procedures.
May 30, 2018 Circulars Customs

CBIC Establishes Procedure for Pending IGST Refunds Due to GSTN Transmission Issues to Expedite Processing.
May 30, 2018 Case Laws GST AAR

GST Applies to Hospital Rent for Life-Saving Services, Says Authority for Advance Rulings Decision.
May 30, 2018 Case Laws GST AAR

Transaction Classified as Composite Supply Under GST Act Section 2(30); Goods as Principal Supply, Services as Ancillary.
May 30, 2018 Case Laws Income Tax HC

Software Expenses for Updates Classified as Revenue Expenditures, Not Capital, Due to Fast-Changing Technology Needs.
May 30, 2018 Case Laws Income Tax HC

High Court Orders Assessment of Late Tax Returns u/s 139(9), Allowing Assessee to Claim Refund.
May 30, 2018 Case Laws Income Tax HC

Court Criticizes Commissioner for Overemphasizing Taxpayer's Special Audit Request u/s 263; Approval Required from Authority.
May 30, 2018 Case Laws Income Tax AT

Automatic Trust Registration if No Response from Tax Authorities in 6 Months u/s 12A of Income Tax Act.
May 30, 2018 Case Laws Income Tax AT

Tax Implications for Mobile Operators: Section 194H TDS on Payments to Retailers via Distributors Explained.
May 30, 2018 Case Laws Income Tax AT

Trusts Can Carry Forward Losses: Section 11 Allows Adjusting Past Expenses Against Future Income.
May 30, 2018 Case Laws Income Tax AT

Taxpayer's Assessment Reopening Denied as Statute of Limitations Expired Before Assessment Order Issued.
May 30, 2018 Case Laws Income Tax AT

No Penalty Imposed u/s 271(1)(c) for Additional Income in Revised Tax Return: Income Return is Key.
May 30, 2018 Case Laws Income Tax AT

WDV Calculation for 80% Depreciation on Rolls u/s 43(6)(b) of Income Tax Act Explained.
May 30, 2018 Case Laws Income Tax AT

Court Examines Section 40A(2)(b) on Fair Market Value for Doctors' Payments Under Income Tax Act.
May 30, 2018 Case Laws Income Tax AT

Eligibility for Deduction on In-House R&D Expenses u/s 35: Understanding the Exclusion in Section 43(4)(ii.
May 30, 2018 Case Laws Service Tax AT

Service tax not applicable on fees retained for RTO registration; not classified as Business Auxiliary Service.
May 30, 2018 Case Laws Service Tax AT

Assessee Entitled to Pre-Deposit Refund with Interest from Deposit Date u/s 35FF or 129EE.
May 30, 2018 Case Laws Service Tax AT

Cargo Handling Services Exclude Reimbursable Expenses from Service Tax Valuation, Supported by Case Law Ruling.
May 30, 2018 Case Laws Service Tax AT

Interest-Free Security Deposits Excluded from Service Tax Valuation in Lease Agreements: Key Ruling Explained.
May 30, 2018 Case Laws Service Tax AT

Electricity Charges in Service Tax: Grid Power Exempt, Self-Generated Power Taxable for Maintenance Services.
May 30, 2018 Case Laws Service Tax AT

Composite Works Contracts: Tax Charges Apply Only to Service Contracts, Not Indivisible Works Contracts per Section 65(105).
May 30, 2018 Case Laws Service Tax AT

Time Limit for CENVAT Credit Refund Claims Set by Quarter-End of FIRC Receipt u/r 5.
May 30, 2018 Case Laws Central Excise HC

Tribunal's Failure to Independently Examine Contentions Violates Natural Justice, Case Remanded for Reconsideration.
May 30, 2018 Case Laws Central Excise HC

High Court Rules Payment Timing Irrelevant for Penalty Under Excise Act Section 11AC; Focus on Compliance Instead.
May 30, 2018 Case Laws Central Excise AT

Penalty Removed for Seized Imported Goods; Rules 25/26 of Central Excise Rules Not Applicable to Cenvat Credit Recovery.
May 30, 2018 Case Laws Central Excise AT

Electricity from by-products like bagasse isn't excisable under Central Excise Act, Section 2(b); Rule 6 on Cenvat Credit reversal inapplicable.

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