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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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May 22, 2018 Case Laws Customs

Classification of imported goods - projectors - to be classified under CTH 85286100 as "Projectors solely or principally used with Automatic Data Processing Machines" or....
May 22, 2018 Case Laws Service Tax

Quarterly refund claim - refund of cenvat credit - the relevant date for computing one year under Section 11B of the Central Excise Act, 1944 is to be determined by......
May 22, 2018 Case Laws Service Tax

Construction services - liability of service tax - Construction of senior mess and junior hostel block building for panchsheel boys Inter College, NOIDA (undertaken on......
May 22, 2018 Case Laws Central Excise

Clandestine removal - The assessee-Appellants has committed a fraud with the Banks by raising the duplicate bills. For this financial irregularity, Department will be at....
May 22, 2018 Case Laws Central Excise

Method of Valuation - garments - if both the Rules i.e. Rule 4 and Rule 8 of the Valuation Rules are applicable, sequential application of various rules is the only......
May 22, 2018 Case Laws Central Excise

Manufacture - cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different.......
May 22, 2018 Case Laws Central Excise

Extended period of limitation - manufacture - Revenue had issued Service Tax registration to the appellant for the activity of galvanization and therefore the activity......
May 22, 2018 Case Laws Central Excise

Reversal of CENVAT credit - removal of scrap generated and old capital goods - whether the appellant is required to pay duty by way of reversal under Rule 3(5) or......
May 22, 2018 Case Laws VAT and Sales Tax

Inter-state sales - exemption from tax - whether "old newspaper" would be covered within the term "newspaper" or not - Old Newspapers are also Newspapers - Entitled for.....
May 21, 2018 Case Laws Income Tax

Entitlement to deduction u/s 80IC - Legislature has shown its intent, namely, where the industry is not located in North- Eastern State, the period for which deduction......
May 21, 2018 Case Laws Income Tax

Loss in connection with the hedging contract - business loss or speculative loss - For the purpose of hedging the loss due to fluctuation in foreign exchange while......
May 21, 2018 Case Laws Income Tax

Addition of suppressed sale - additions of income made on the basis of SCN issued under the Central Excise - In addition to confronting the assessee with the contents of....
May 21, 2018 Case Laws Income Tax

Deduction u/s 80IA - the most fair and equitable means of dividing the income between the two units would be in the proportion of their internal publication and......
May 21, 2018 Case Laws Income Tax

Capital gain computation - ITAT not accepting cost of acquisition as on 01.04.1981 of the land sold - While adopting valuation of immovable properties, several factors......
May 21, 2018 Case Laws Income Tax

Allowability to exemption u/s. 11 & 12 - rent paid by the assessee to the trustees or to the HUF where the karta was the trustee of the respondent-trust - rent paid was.....
May 21, 2018 Case Laws Income Tax

Recovery of dues - Justification issuing notice u/s 226(3) - the Authority has to necessarily wait till the the expiry of appeal time - HC
May 21, 2018 Case Laws Income Tax

After the petitioner exercised option for application of safe harbour rules in accordance with the provisions of rule 10THC the Assessing Officer passed no order under......
May 21, 2018 Case Laws Income Tax

Assessee, whose income tax is liable to be deducted at source, is not liable to pay advance tax under Section 208 of the Act and consequently, he is not liable to pay......
May 21, 2018 Case Laws Income Tax

Income from franchise fee and consultancy services - Nature of Royalty - whether taxable @ 10% as per India-USA DTAA - No activities are carried out by the by Jubilant......
May 21, 2018 Case Laws Income Tax

Unabsorbed depreciation of current year and earlier year as allowable against income under the Head “Income from other sources” being disclosed/assessed u/s 68 - w.e.f......
May 21, 2018 Case Laws Income Tax

Penalty u/s 271C - failure to collect TCS - reasonable cause - "assessee in default” - assessee has submitted the extant legal opinion of an Advocate of Hon’ble Supreme.....
May 21, 2018 Case Laws Customs

Exemption to goods imported under N/N. 21/2002-Cus. Sr. No. 230 - MMRDA is not a road construction corporation within the scope and context of condition NO. 40(a) - the.....
May 21, 2018 Case Laws Customs

Classification of imported goods - Hover Board - whether classified under CTH 9506 or under CTH 8711? - As such from the size of the item, it is evident that it is more.....
May 21, 2018 Case Laws Customs

Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT
May 21, 2018 Case Laws Money Laundering

Offence under PMLA - Provisional Attachment Orders - The properties attached cannot be attached under Section 5 of the PML Act because the properties are not purchased......
May 21, 2018 Case Laws Service Tax

The appellants, though not registered with the department for the services rendered by them, had also not collected any amount representing service tax from the service.....
May 21, 2018 Case Laws Service Tax

Rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) - Proceedings initiated by the department for rejection of the VCES declaration cannot.....
May 21, 2018 Case Laws Service Tax

Penalty u/s 77 and 78 - Respondent, a public authority, have not obtained service tax registration and have not paid the service tax - no penalty can be imposed in the......
May 21, 2018 Case Laws Service Tax

Classification of services - the relationship between the appellant and the manpower deployed by the parent company is of employer/employee, and as such, it cannot be......
May 21, 2018 Case Laws Service Tax

Valuation - Includibility of turn over charges / transaction fee in the gross value for the purpose of payment of Service Tax - turn over charges etc. cannot be included....
May 21, 2018 Case Laws Service Tax

Liability of service tax - service of picking and choosing flowers supplied by the customers, for enabling further production of dried flowers - the flowers are......
May 21, 2018 Case Laws Service Tax

Voluntary Compliance Encouragement Scheme (VCES) - case of Revenue is that since the dues were paid prior to operationalization of the VCES 2013, the VCES declaration......
May 21, 2018 Case Laws Central Excise

Re-credit of CENVAT amount - Whether the action of the assessee in taking re-credit of CENVAT amount after the Revenue had already rejected his claim can be termed as a.....
May 21, 2018 Case Laws Central Excise

CENVAT credit - What is the meaning of expression “which are exempt from the duties of customs” under rule 6(6)(vii) of CENVAT Credit Rules, 2004 - even 2.5% duty of......
May 21, 2018 Case Laws Central Excise

Valuation - erection of towers - The value of bolts and nuts is not required to be included for the payment of excise duty especially when such bought out items were......
May 19, 2018 Notifications GST

Chandigarh - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018 - Notification
May 19, 2018 Notifications GST

Dadra and Nagar Haveli - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 317(E) dated the 31st March, 2018 - Notification
May 19, 2018 Notifications GST

Daman and Diu - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018 - Notification
May 19, 2018 Circulars DGFT

Change in import policy of Peas from 'Free' to 'Restricted' - Implementation of Notification No.4 dated 25.4.2018- reg.
May 19, 2018 Case Laws GST

Rate of GST - Even though the meal, snacks, teas are provided to and consumed by the workers/ employees of the recipient, the applicant is providing service to the......
May 19, 2018 Case Laws Income Tax

TDS liability u/s 192 - no perquisite would arise in the hands of the employees for the assessment years in question. The legislation amended the said rule only for......
May 19, 2018 Case Laws Income Tax

Valuation of goodwill - the substitution adopted by the Assessing Officer suffered from greater vice. There was no basis for him to believe that the trademark and......
May 19, 2018 Case Laws Income Tax

Higher rate of depreciation on dumpers - @ 30% OR 15% - Even if the assessee had used such equipments and manpower for its direct mining operations for the contract, if.....
May 19, 2018 Case Laws Income Tax

Addition u/s 40A - excessive or unreasonable expenditure - Deduction from the income of payments of commission made to the Directors/Managing Director of the respondent.....
May 19, 2018 Case Laws Income Tax

Defective return 139(9) - return was filed by the assessee without accompanying completed audit report and its accounts - Assessee failed to request all the authorities.....
May 19, 2018 Case Laws Income Tax

Deduction u/s 80IB(10) - substantial portion of the assessee's profit was not derived from development of housing project - the assessee had utilized about 20% or less......
May 19, 2018 Case Laws Income Tax

Interest u/s 234B - Interest for defaults in payment of advance tax - whether interest should be charged on the amount after considering refund which was issued on......
May 19, 2018 Case Laws Income Tax

TDS u/s 194I or 195 - last mile payment in lieu of availing a standard facility of hiring of one pair of optical dark fibre to provide last mile end connectivity - the......
May 19, 2018 Case Laws Customs

Penalty u/s 114A and 114AA of CA, 1962 - Valuation of imported goods - the enhancement of value was done on the basis of contemporaneous import, it cannot be said that......
May 19, 2018 Case Laws Customs

Refund of SAD - Goods are liable for sales tax but only under certain conditions the Appellant-assessee can sell the goods without payment of sales tax. An exemption......

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