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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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Showing 251 to 300 of 512 Records

1 ....2 3 4 567 8 9 10........ 11

May 16, 2018 Case Laws Income Tax

Disallowance of relocation expenses - The shifting of office is not regular phenomena of the business activity of the assessee and these one time expenses are towards......
May 16, 2018 Case Laws Income Tax

Addition u/s 68 - gift received from the HUF - the legislative intent is very clear that an HUF is not to be taken as a donor in case of an individual recipient.......
May 16, 2018 Indian Laws

Noida Customs Commissionerate is organising an 'Orientation Programme' on Authorised Economic Operator (AEO) scheme with Sh. S K Sinha Commissioner of customs ( Export).....
May 16, 2018 Case Laws Customs

Renewal of CHA License - the actions taken under the CBLR, 2013 will be without prejudice to the action that may be taken under Customs Act, 1962, thereby making it......
May 16, 2018 Case Laws Customs

Benefit of DFIA Licenses (Duty Free Import Authorisation) - Melamine cannot be used as such, in leather processing as Syntan leading us to the inescapable conclusion......
May 16, 2018 Case Laws Service Tax

Excess utilisation of CENVAT credit beyond the limit of 20% - Utilisation of CENVAT credit in excess of 20% could be a procedural infraction but definitely not an......
May 16, 2018 Case Laws Service Tax

Refund of service tax - period of limitation - in the present case, the limitation as held by the Bombay High Court would start from the day when the circular was issued....
May 16, 2018 Case Laws Service Tax

Reverse charge - Online information data base access and/or retrieval service - In the absence of any acceptable evidence that the assessee had access to data of others.....
May 16, 2018 Case Laws Central Excise

Valuation - Distinction between "Normal Value" and "Transaction Value" - The observations made in paragraph 84 in the case of Acer India to the effect that ‘transaction.....
May 15, 2018 Case Laws GST

Levy of GST on Service contract with railways - The cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the......
May 15, 2018 Case Laws GST

Levy of GST on Service contract with railways - the activity involve use of consumables such as soap/ detergent/ chemicals of a minimal quantity and of a very nominal......
May 15, 2018 Case Laws Income Tax

Deduction u/s 36(1)(viia) - double deduction - The assessee might provide for bad and doubtful debts but the deduction would only be allowed at the percentage of......
May 15, 2018 Case Laws Income Tax

Addition u/s 40A(3) - payments of expenditure in cash exceeding permeable limits - payments were made in cash for the business expediency of the assessee and as per......
May 15, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Just because assessee preferred a claim which was not found acceptable by the AO, would not mean that claim was not a bonafide or was based on......
May 15, 2018 Case Laws Customs

Classification of imported goods - LAN Network is essentially a system of inter-communication of computers in a given office. They are commonly understood as a computer.....
May 15, 2018 Case Laws Service Tax

Construction of houses and residential premises - merely because the consideration received from land owners is invested in construction of villas to other buyers on......
May 15, 2018 Case Laws Service Tax

Nature of activity - deemed sale or service? - in the present case the supply of goods involves transfer of right of possession and effective control on such goods and......
May 15, 2018 Case Laws Service Tax

Business Auxiliary services (BAS) - taxability of amount shown as "other income" in the Profit & Loss Account (P&L A/c) - revenue failed to show that the amount was taxable as BAS - AT
May 15, 2018 Case Laws Service Tax

Refund claim - Unjust enrichment - Chartered Accountant certificate indicates the bifurcation of the amounts towards maintenance charges and operation charges and has......
May 15, 2018 Case Laws Service Tax

Liability of service tax - Franchise agreement - Operations, Management and Development Agreement (OMDA) with the AAI - sharing of revenue collection - the transaction......
May 15, 2018 Case Laws Service Tax

Valuation - erection and commissioning or installation services - the cost of raw material supplied by the service recipient is not includible in the taxable value of......
May 15, 2018 Case Laws Central Excise

Valuation - Denial of SSI exemption - Clubbing of clearance - It is not only that the manufacturing units and trading units are liable to be held as related persons as......
May 15, 2018 Case Laws Central Excise

CENVAT credit - receipt of invoices without receipt of inputs - In absence of reasonable explanation on the discrepancy of the entry relating to the particular vehicles.....
May 15, 2018 Case Laws Central Excise

CENVAT credit - inputs - closure of factory - In the instant case, during the period under consideration, the manufacturing process was continuing with the help of job......
May 14, 2018 Notifications GST

Late fee for late filing of FORM GSTR-3B waived for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal....
May 14, 2018 Circulars Customs

Implementation of Export Transhipment (ETP) Module for movement of export cargo from J.N.Port to gateway port in ICES-reg.
May 14, 2018 Circulars Customs

Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments
May 14, 2018 Circulars Customs

‘Standard Operating Procedure’ to be followed for Export and Import at Bharat Mumbai Container Terminal (BMCT), JNCH
May 14, 2018 Case Laws GST

Classification of goods - Fludeoxyglucose or 'FDG' - Even if the compounds of radioactive isotopes may have uses in medicine, they fall in Heading 2844 only. We very......
May 14, 2018 Case Laws GST

Classification of Service - Rate of GST - turnkey Engineering, Procurement and Construction (EPC) Contract for construction of a solar power plant - cannot be held as......
May 14, 2018 Case Laws Income Tax

TDS u/s 194C OR 194J - scope of work of the contracts - As the payments made to the vendors for the work done by them by deploying semi-skilled personnel, did not......
May 14, 2018 Case Laws Income Tax

Addition being share capital and premium by invoking the provisions of 68 - no proof of identity and creditworthiness of all the new shareholders as well genuineness of.....
May 14, 2018 Case Laws Income Tax

Reassessment u/s 147 - in these facts that the assessee could not have placed on record the required documents within any notice at all before section 133(6)/131 process....
May 14, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - the corporate debtor being confirmed the balance amount outstanding as per the above referred documents the claim is not at all barred by.....
May 14, 2018 Case Laws Insolvency and Bankruptcy

Committee of Creditors liability to bear the expenses incurred by the Insolvency Resolution Professional - the applicant, who has filed the application under Section 7......
May 14, 2018 Case Laws Customs

Valuation - assorted frames (plastic optical frames) and sunglasses - The declared value in this case, cannot be rejected and value cannot be re-determined in absence of....
May 14, 2018 Case Laws Service Tax

Valuation - value of goods / materials supplied free of cost by service recipient and used for providing taxable service of construction and industrial complex is not to....
May 14, 2018 Case Laws Service Tax

Classification of services - services were provided under the works contract to Delhi Metro Rail Corporation (DMRC) as a main contractor or as a sub-contractor of M/s......
May 14, 2018 Case Laws Service Tax

Renting of Immovable property service - Inasmuch as separate agreement has been entered into by the appellant with their customers so on renting out of immovable......
May 14, 2018 Case Laws Service Tax

Banking and other Financial Services - reverse charge mechanism - The foreign banks while remitting the money to the Indian Bank, deduct their charges for collection of.....
May 14, 2018 Case Laws Service Tax

Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be......
May 14, 2018 Case Laws Central Excise

Valuation - goods cleared to sister concern - Rule 8 of Central Excise Valuation Rules specifically prescribes that the valuation for purpose of charging of excise duty.....
May 13, 2018 Case Laws GST

Applicability of GST - Classification of goods - Natural Easter Dielectric Fluid (Envirotemp FR3) - soyabean oil has to be modified or adapted for use in the......
May 13, 2018 Case Laws GST

Exemption from GST - Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from....
May 13, 2018 Case Laws Income Tax

The claim of assessee for allowing deduction of expenses against income from other sources is not allowable because the assessee has not established that the expenses......
May 13, 2018 Case Laws Service Tax

Service tax on cleaning service cannot be levied on cleaning of railway wagons and coaches - However, in respect of railway buildings, premises, the same will be covered....
May 13, 2018 Case Laws Service Tax

Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) - Composite contract in relation to construction of complex - Claiming of......
May 13, 2018 Case Laws Service Tax

Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) - Composite contract in relation to construction of complex - Claiming of......
May 12, 2018 Case Laws Central Excise

CENVAT credit - construction service - the embargo of not allowing the Cenvat credit on construction service was brought to the definition of input service with effect......
May 12, 2018 Circulars DGFT

Laying down of modalities for import of Pigeon Peas (Cajanus cajan)/Toor Dal, Moong /Urad dal for the fiscal year 2018

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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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