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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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May 12, 2018 Circulars DGFT

Amendments in Appendix 3B of the Foreign Trade Policy 2015-20. - The rates for items under MEIS Appendix 3B / Service categories in Appendix 3D which were enhanced in......
May 11, 2018 Notifications Customs

Anti-dumping duty on Veneered Engineered Wooden Flooring - notification No.17/2018-Customs (ADD) dated 27.03.2018 amended.
May 11, 2018 Circulars DGFT

Amendments in Standard Input Output Norms, Appendix-4B and Appendix 4J of Hand Book of Procedures 2015-20 - Public Notice
May 11, 2018 Case Laws GST

GST - The activity undertaken by JEL amounts to manufacture of electricity from the coal as supplied by JSL and is squarely covered in the definition of manufacture'......
May 11, 2018 Case Laws GST

Detention of goods with vehicle - interstate movement of goods - There is no doubt with regard to transaction in question as the Integrated Goods and Service Tax (IGST).....
May 11, 2018 Case Laws GST

Anti-Profiteering proceedings - Benefit of reduction in the rate of tax - India Gate Basmati Rice - there has been no net benefit of ITC available to the Respondent......
May 11, 2018 Case Laws GST

Supply of goods & services to SEZ or not - intra-state supply - Place of Provision Rules - Whether the Hotel Accommodation & Restaurant services provided by them, within....
May 11, 2018 Case Laws Income Tax

Validity of scrutiny assessment notice u/s 143(2) - service of valid notice - change of address - Simply because the PAN is attached to ITO, Ward-1(1), Siliguri he......
May 11, 2018 Case Laws Income Tax

Sale of agriculture land after converting into plots - once this was an adventure in nature of trade and income is to be taxed as per the provisions of Section 45(2) of.....
May 11, 2018 Case Laws Income Tax

Eligible assessee u/s 144C - Since the assessee is a non-resident partnership firm, it cannot be characterized as an Indian company - As the assessee is not an ‘eligible....
May 11, 2018 Case Laws Customs

Confiscation of goods - penalty - diversion of imported goods - violation of import conditions - Since they had themselves applied late for the extension, their argument....
May 11, 2018 Case Laws Customs

Revocation of CHA license - forfeiture of security deposit - It was imperative for the Customs Broker to keep control and supervision over the conduct of their employees....
May 11, 2018 Case Laws Service Tax

BAS - appellant arranges the borrowers, who need money and introduces them with the money lenders, who provide money on loan basis - the ingredients mentioned in the......
May 11, 2018 Case Laws VAT and Sales Tax

When sugar is made into powder, it does not change the "substantial identity and character" or "essential nature" and it does not lose their natural form. Mere change......
May 10, 2018 Manuals Income Tax

Rates of Tax Collection at Source for the Financial Year 2018-19 - Rates of TDS and TCS
May 10, 2018 Manuals Income Tax

Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2018-19 - Rates of TDS and TCS
May 10, 2018 Circulars DGFT

Requirement of Pre-Shipment Inspection Certification (PSIC) dispensed with for Import of metallic waste and scrap from safe countries through six ports
May 10, 2018 Case Laws Income Tax

TDS u/s 194C - works contract - purchase of packing material with trade name, logo, particulars of product and other information printed on it - there is no works......
May 10, 2018 Case Laws Income Tax

Capital gain tax liability - The power and control of land was conferred on the builder/ developer under GPA - since the agreement was not registered, there cannot be a.....
May 10, 2018 Case Laws Income Tax

Nature of receipt - subsidy on account of power consumption - the real purpose of the incentive in this case has to be seen as a capital subsidy and has to be regarded,.....
May 10, 2018 Case Laws GST

Exemption from GST - supply of cereals, pulses and flour - sale under the brand name or not - the goods are being supplied through the “More Stores” which is a......
May 10, 2018 Case Laws GST

Classification of goods - rate of tax - E-rickshaw tyres - the e-rickshaw is not within the sweep of the word "bicycles" or "cycle Rickshaw" - The product is classified.....
May 10, 2018 Case Laws Insolvency and Bankruptcy

Correction of the decision of the Resolution Professional - This court being Adjudicating Authority under the Code is not expected to substitute its view upon the......
May 10, 2018 Case Laws Insolvency and Bankruptcy

Limitation Act, 1963 applicability for triggering 'Corporate Insolvency Resolution Process' - whether 'I & B Code' is a 'self-contained Code' or not? - the Adjudicating.....
May 10, 2018 Case Laws Customs

Duty Drawback alongwith interest - The Department admitted the fact that the documents are not traceable. When the petitioner was directed to produce the documents, they....
May 10, 2018 Case Laws Customs

Import of crude Palm oil at concessional rate of duty - Proof of manufacture of laundry soap - The allegations in the SCN are presumptive and unsubstantiated - the......
May 10, 2018 Case Laws Customs

Valuation - import of light melting steel scrap turning - enhancement of value - original authority simply adopted the opinion suggested by the said chartered engineer......
May 10, 2018 Case Laws Service Tax

Works Contract Service - original works - service tax liability @40% or otherwise - There is failure on the part of learned Commissioner to allow the admissible......
May 10, 2018 Case Laws Service Tax

Input service distribution - Recovery u/r 14 of CCR, 2004 - Input service distributor does not fall under Rule 14 of the Cenvat Credit Rules as they neither avail the......
May 10, 2018 Case Laws Service Tax

Valuation - inclusion of reimbursement expenses - C&F Agent - if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement,......
May 10, 2018 Case Laws Central Excise

SSI exemption - migration from concessional rate of duty with Cenvat Credit to fill exemption - subsequent rescinding of the notification - allowing benefit of......
May 9, 2018 Circulars DGFT

Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments alongwith maintaining the Parent-Child relationship in the levels of......
May 9, 2018 Case Laws GST

Input tax credit on motor vehicle - cash carry vans - used for cash management business - As the Members of the Advance Ruling Authority differ in respect of this......
May 9, 2018 Case Laws GST

Scope of Supply - disposal of the scrap vehicles - supply of such motor vehicles as scrap after its usage is an activity of 'supply' in the course or furtherance of......
May 9, 2018 Case Laws GST

Levy of GST - providing the service of teaching to the students of Class Xlth and Xllth science - providing the coaching for entrance examination - The education service....
May 9, 2018 Case Laws GST

Levy of GST - reinstatement charges paid to Municipal Authorities - to carry out the excavation of roads for laying, repair and maintenance of electric supply lines -......
May 9, 2018 Case Laws GST

Classification of Caesarstone - an article made from artificial stone - same would not be covered by the Chapter 25 and the Heading 2506 - Caesarstone imported by the......
May 9, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - authorization - as the Chief Executive Officer of the Bank has signed Form 1, the application under Section 7 of the ‘I&B Code’ cannot be rejected - AT
May 9, 2018 Case Laws Income Tax

Reopening of assessment - service of notice to the Chartered Accountant of the petitioner Company is not service at all and participation of the petitioner Company by......
May 9, 2018 Case Laws Income Tax

Deduction u/s 80-IB - failure to file return u/s 139(1) within stipulated time - Benefit of deduction cannot be allowed based on the basis of belated return filed u/s 139(4) - HC
May 9, 2018 Case Laws Income Tax

Rate of depreciation on printers - The claim by the assessee at 60% is acceptable - since in respect of percentage on depreciation claimed in respect of the very same......
May 9, 2018 Case Laws Income Tax

Validity of reopening of assessment - Most of the wordings in the order disposing of objections of the assessee regarding reasons recorded seems to be arbitrarily worded....
May 9, 2018 Case Laws Income Tax

Accrual of expenditure - contingent liability which crystallized during the subsequent year - principal encashed the bank guarantee and recovered the amount - Merely......
May 9, 2018 Case Laws Income Tax

Exemption u/s 11 - advancing a loan to another charitable trust - nothing has been brought on record to establish that the common trustees have substantial interest in......
May 9, 2018 Case Laws Income Tax

Rejection of application for approval u/s 80G - The sufficiency of funds available with an institution seeking the approval is no where mentioned as condition to be......
May 9, 2018 Case Laws Income Tax

Disallowance on account of service tax payable u/s 43B - the assessee was legally obliged to declare its turnover inclusive of service tax received. The assessee cannot.....
May 9, 2018 Case Laws Customs

Claim of Duty Drawback on supplies from DTA to EOU - eemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via......
May 9, 2018 Case Laws Customs

Valuation - import of Desk top Board classic series - rejection of transaction value - Tribunal upheld that re-determination of value based on NIDB data available in......
May 9, 2018 Case Laws Customs

Penalty under Customs Act cannot be imposed on CHA and its directors in case of misdeclaration of value and description if no role is found in such contravention - AT
May 9, 2018 Case Laws Service Tax

Demand of Interest in credit reversed - there was no suppression of fact on part of the appellant, therefore even for interest the SCN should have been issued within the....

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

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

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

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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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