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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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Showing 201 to 250 of 512 Records

1 2 3 456 7 8 9........ 11

May 19, 2018 Case Laws Customs

Exemption from anti-dumping duty - import of Glazed/Polished Procelain tiles - Without any detailed investigation, merely on assumption basis, the Revenue came to the......
May 19, 2018 Case Laws Customs

Stay on imposition of Redemption Fine - permission to take the vessel “ABAN-IV” out of India - If the order of redemption fine is stayed it will result in bypassing the.....
May 19, 2018 Case Laws Customs

Classification of imported goods - Projectors - whether classified under CTH 85286100 as "Projectors solely or principally used with Automatic Data Processing Machines".....
May 19, 2018 Case Laws Indian Laws

Right to file the appeal and have the said appeal decided on merits, if it is filed within the period of limitation, is conferred by the statute and that cannot be taken....
May 19, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - nexus of input services with export - There is no dispute about the fact that the services have been consumed by the Appellant in......
May 19, 2018 Case Laws Service Tax

Classification of services - distinction between renting and hiring - Appellant is required to bear the cost of running the buses so hired, including the salary to be......
May 19, 2018 Case Laws Service Tax

Liability of service tax - GTA Service - monthly bills cannot be equated with the term "consignment notes" - where no consignment note is issued by the GTA, demand......
May 19, 2018 Case Laws Service Tax

Classification of services - construction of petrol pumps for ‘Indian Oil Corporation Ltd. - whether the service rendered by the appellant is classifiable under the Head....
May 19, 2018 Case Laws VAT and Sales Tax

Input tax credit - A reading of Section 11 would indicate that only a registered dealer would have the benefit of input tax credit - credit was rightly denied before the....
May 18, 2018 News Indian Laws

Extension of date for filing return in FORM GSTR-3B for the month of April, 2018
May 18, 2018 Case Laws Income Tax

Disallowance of business expenditure - business activity not commenced - In absence of any income generation, it was difficult to understand how the staff was paid bonus....
May 18, 2018 Case Laws Income Tax

Exemption u/s 11 - charitable purposes u/s 2(15) - providing sports facilities to general public without restriction of any caste, creed, religion or profession is......
May 18, 2018 Case Laws Income Tax

A perusal of this long disclaimer clearly shows that the merchant banker did not do anything reflecting their expertise, except mere applying the formula to the data......
May 18, 2018 Case Laws Income Tax

Long term capital gain (LTCG) - relinquishment of right in property in favor of brother in lieu of cash - arrangement as per the family settlement - Such transaction......
May 18, 2018 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance with notices u/s 142(1) - assessee was given very little time to furnish long list of requirements and there was reasonable cause.....
May 18, 2018 Case Laws Income Tax

Addition u/s.68 - unexplained share application money - The mere fact that “assessee” company chooses to show the receipt of the money as capital does not preclude the......
May 18, 2018 Case Laws Income Tax

Revenue recognition - Royalty income - as per the revenue recognition prescribed under AS-9 of ICAI in respect of royalties, the same has to be recognized only over the.....
May 18, 2018 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference between Stamp duty Valuation and purchase consideration as per registered sale deed of immovable property - whether on date of......
May 18, 2018 Case Laws Income Tax

Transfer pricing adjustments - Merely because the assessee is supplying a product for a new vehicle, when assessee is in the same line of business for a long time,......
May 18, 2018 Case Laws Customs

Import of Hazardous goods - old and used picture tubes - Picture tubes being the Cathode Ray Tubes - The goods have been opined by the MoEF as hazardous e-waste, and......
May 18, 2018 Case Laws Customs

Penalty on the courier company - merely because the appellant failed to cross-check the declared value, importer's name, IEC and identity of the person who had submitted....
May 18, 2018 Case Laws Customs

Penalty on CHA - in the absence of any evidence to show that there was active involvement of the appellant in concealment of controlled substance in its export......
May 18, 2018 Case Laws Indian Laws

As a species of arbitrations, it is of recent origin and its jurisprudence cannot be said to be settled or written in stone; far from it. Investment Treaty jurisprudence....
May 18, 2018 Case Laws Indian Laws

The doctrine of abuse of rights is founded upon the notion that a party may have a valid right, including a procedural right, and yet exercise it in an abnormal,......
May 18, 2018 Case Laws Service Tax

Business Auxiliary Services (BAS) - multilevel marketing (MLM) - service tax would be chargeable on the commission received by a Distributor from Amway on the products......
May 18, 2018 Case Laws Service Tax

Manpower recruitment and supply agency services or not - the assessee is providing services by way of engaging their own skilled and unskilled manpower to carry out......
May 18, 2018 Case Laws Central Excise

Valuation - SSI Exemption - Determination of turnover - the value of chassis would not be included in the aggregate value of the clearances of the assessee of all......
May 18, 2018 Case Laws Central Excise

CENVAT creidt - common inputs/input services used for dutiable as well as exempt goods - once the entire CENVAT credit on the common inputs services is reversed the......
May 18, 2018 Case Laws Central Excise

CENVAT credit - input services - the services were utilised for picking and dropping of the employees from the nearest railway station to the manufacturing factory -......
May 18, 2018 Case Laws VAT and Sales Tax

Input Tax credit - transfer of inputs to other state - such raw material is sent by the assessee to its factory situated at District Hoshiarpur, Punjab - It was transfer....
May 18, 2018 Case Laws VAT and Sales Tax

Transfer of right to use or not? - providing specialized lights and equipments for public functions- There is no element of transferring the controlled possession and......
May 17, 2018 Case Laws Income Tax

Validity of notice issued for re-assessment - satisfaction of requirement of section 151(2) before issuance of notice u/s 148 - it was a fit case for issuance of notice.....
May 17, 2018 Case Laws Income Tax

Disallowance of salary and interest paid to the partners - it is not a case where the assessment is made by the AO u/s.144 of the Act. It is a case where assessment......
May 17, 2018 Case Laws Income Tax

Undisclosed investment in FD - CIT (A) has rightly noted that the increase of her investment in FD with Bank of India was not her undisclosed income - AT
May 17, 2018 Case Laws Income Tax

Deduction u/s 54 - Assessee cannot claim deduction u/s 54F in proportion to increase in capital gains after attracting the provisions of section 50C, being valuation as.....
May 17, 2018 Case Laws Income Tax

Application of mutuality principle - rental income and service fee received from its corporate member/payee M/s. Reliance Industries Ltd. - income received from the said....
May 17, 2018 Case Laws Income Tax

Recomputation of book profit u/s.115JB - MAT - Unless an assessee can show that depreciation was provided, by spreading 95% of the original cost, on the specified......
May 17, 2018 Case Laws Income Tax

Addition made u/s 40A(3) - payment through bearer cheques - payment made otherwise than by cheque or crossed cheque - since the entries in the bank statement reflects......
May 17, 2018 Case Laws Service Tax

Extended period of Limitation - suppression of facts - appellant has been subjected to periodical audit repeatedly both by the the department as well as statutory audit.....
May 17, 2018 Case Laws Service Tax

Taxability - Drawings and designs - taxation of goods and that of services are mutually and explicitly conceived levies, it is clear that the same activity cannot be......
May 17, 2018 Case Laws Central Excise

CENVAT credit - duty paying invoices - endorsed Bill of Entry - in some of the Bills of Entry, the endorsement was signed by the Customs authority - Credit cannot be denied - AT
May 17, 2018 Case Laws Central Excise

CENVAT credit - reversal of credit - Both the authorities have not given any reasons as to how provisions of Rule 6(3)(c) are not applicable in the present case and how.....
May 17, 2018 Case Laws Central Excise

Ship stores supplied to Indian Navy - exemption under N/N. 64/1995-CE - once end-use certificate stand issued by the Indian Navy, the doubt entertained by the Customs......
May 17, 2018 Case Laws Central Excise

CENVAT credit - the entire appeal of Revenue is based on the claim that the Commissioner has not correctly quantified the amount of scrap generated - Drawing is a......
May 17, 2018 Case Laws Central Excise

CENVAT credit - ISD - Since the appellant has only one factory and the credit was availed on the registered office and not at the factory is only technical lapse and the....
May 16, 2018 Case Laws GST

Levy of GST - composite contracts - The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and......
May 16, 2018 Case Laws GST

Works Contract - transaction of setting up and operation of a solar photovoltaic plant is in the nature of a "works contract" - cannot be bifurcated for levy of GST @ 5%....
May 16, 2018 Case Laws Income Tax

Addition to income - since the construction of the relevant house was not a part of the business of the assessee, Section 43A of the Act would not apply to the apparent.....
May 16, 2018 Case Laws Income Tax

Recovery of house tax - only because of having the exemption from payment of income tax being the charitable trust under Section 12-A of the Income Tax, the petitioner......
May 16, 2018 Case Laws Income Tax

An assessment proceeding which is pending in appeal before the appellate authority should be deemed to be ‘assessment proceedings pending before the assessing officer’......

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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.

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