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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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May 9, 2018 Case Laws Central Excise

Unjust enrichment - provisional assessment - The procedure regarding unjust enrichment of finalization of provisional assessment will be applicable to the provisional......
May 8, 2018 Case Laws GST

Supply of newspaper on board the trains - The supply of newspaper is separately invoiced and hence it shall be at 'Nil” GST under S. No. 120 of Notification No. 2/2017 - AAR
May 8, 2018 Case Laws GST

Rate of GST - supply of food on board the trains - it is not possible to classify the whole contract as supply of services - The supply of goods i.e. food, bottled water....
May 8, 2018 Case Laws GST

Before AAR, the following question was raised: I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any......
May 8, 2018 Case Laws GST

Classification - TROPHY - even though the word TROPHY is specifically mentioned under 83062920, all trophies made of any material cannot be classified under this HSN and....
May 8, 2018 Case Laws GST

Classification of books - Work Books or Exercise Book - Sulekh Sarita - presence of printed text does not affect their classification under heading 48.20 as exercise......
May 8, 2018 Case Laws Income Tax

Rectification application - admission of additional documents - The proper procedure prescribed by law in this case has to be followed. This naturally means that the......
May 8, 2018 Case Laws Income Tax

Reopening of assessment - reasons to believe - The law on re-opening does not permit the Assessing Officer to re-examine the issue already examined in regular assessment....
May 8, 2018 Case Laws Income Tax

Exemption u/s 10A/10B - Interest income - deposits made with banks for obtaining letters of credit - Benefit of deduction u/s 10B on interest income related to export......
May 8, 2018 Case Laws Income Tax

TDS u/s 194C - works contract - Mere making entries in a different way would not absolve the assessee from deducting TDS on material so purchases from civil contractor......
May 8, 2018 Case Laws Income Tax

Claim of legal expenses u/s 57(iii) against interest income - expenditure for recovering FD and interest - direct nexus - the award of interest is only by the specific......
May 8, 2018 Case Laws Companies Law

Winding up proceeding - Outstanding eligible debts - the respondent company has failed to show any bona fide dispute - winding up petition admitted - The Official......
May 8, 2018 Case Laws Customs

High Sea sale - mis-declaration of goods - waste and scrap or Re-Rollable Steel Scrap - Manipulation of IGM - the responsibility of filing of IGM is not with the......
May 8, 2018 Case Laws Customs

Valuation - inclusion of demurrage charges - import of crude oil - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore,.....
May 8, 2018 Case Laws Service Tax

Refund of service tax - Rule 27 of the SEZ Rules, 2006 - statutory provisions governing the SEZ are silent about any condition or restriction for claiming the refund of.....
May 8, 2018 Case Laws Service Tax

CENVAT credit - Input Service Distributor (ISD) - recovery can only be effected from the manufacturing units or the output service provider and cannot be made from the......
May 8, 2018 Case Laws Service Tax

Business Support Services - The activity of renting of land and renting of plant and machinery cannot fall under the said explanation so as to recover by the definition.....
May 8, 2018 Case Laws Central Excise

CENVTA credit - fake invoices - the transaction was back to back and there was no manufacturing activity of the bricks in RRL is factory for which Central Excise duty......
May 7, 2018 Circulars Customs

Clarification regarding classification of Solar Panel/Module equipped with Elements
May 7, 2018 Circulars Customs

Extension of facility of Direct Port Delivery (DPD) to Top 1083 importers at JNCH-Regarding
May 7, 2018 Circulars Customs

Import of food items - List of “Out of Scope” items as received from FSSAI
May 7, 2018 Circulars Customs

Import by EOU/EHTP/STP/BTP without payment of duty by Following Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017
May 7, 2018 Case Laws GST

Rate of GST - Dried Tobacco Leaves - undergone the process of curing after harvesting of tobacco leaves - to be classfied as unmanufactured tobacco covered in HSN Code......
May 7, 2018 Case Laws GST

GST - Classification of the PVC floor mat - The present product is made from PVC only and there should be no doubt whatsoever that the same would fall in Chapter 39......
May 7, 2018 Case Laws GST

GST - Seizure of goods during interstate movement - Power of State Legislature or the State Government has to make law/rules to govern interstate movement of goods -......
May 7, 2018 Case Laws GST

Detention of goods with vehicle - E-Way Bill No.01 not available - HC directed the Assistant Commissioner, Commercial Tax, Mobile Squad--XI, Kanpur, U.P. to appear......
May 7, 2018 Case Laws GST

Grant of registration under GST Statutes - mistake in providing the PAN number of another firm for the purpose of obtaining registration - To err is human - HC directed.....
May 7, 2018 Case Laws Customs

Confiscation - absence of the BIS stickers on the Cold Rolled Non-Grain Oriented Silicon Steel Sheet in Coil - the bona fide of the appellant is evident on the face of......
May 7, 2018 Case Laws Income Tax

Provision for bad and doubtful debts of standard asset - the provision for standard assets cannot be equated with the Provision for bad and doubtful debt and the......
May 7, 2018 Case Laws Income Tax

Advances written off - deduction u/s 37(1) - Advances to the employees or advances made for cylinders have to be held to made for carrying out business of the assessee -....
May 7, 2018 Case Laws Income Tax

Accrual of interest earned on earmarked funds - Assessee is bound to follow the directions of C & AG of India - when interest on earmarked fund is not related to the......
May 7, 2018 Case Laws Income Tax

Loss worked-out by special auditor appointed by the AO - Loss determined by the special auditor appointed by the Department shall have to be accepted by the A.O. as......
May 7, 2018 Case Laws Income Tax

Transfer of shares without adequate consideration - Method of valuation u/s 56 - Section 56 allows the assessee to adopt one of the methods of their choice. But, the AO.....
May 7, 2018 Case Laws Income Tax

Expenditure incurred for maintaining corporate entity - There is no doubt that the assessee is a corporate entity. Even if it is not carrying on any business activity it....
May 7, 2018 Case Laws Income Tax

Addition made on share premium u/s.68 - share premium received from its holding companies namely situated at Hongkong, who are non resident entities - the said share......
May 7, 2018 Case Laws Income Tax

TDS u/s. 194J - Interest include the service fee charge by the bank in respect of money borrowed - A plain look at the statutory provision makes it clear that assessee......
May 7, 2018 Case Laws Income Tax

Disallowance of staff welfare expenses - self made vouchers - There is no allegation from the Assessing Officer that the expenses claimed by assessee are unreasonable.......
May 7, 2018 Case Laws Income Tax

MAT - computing the income u/s 115JB - prior period expenses - The reasons for disallowing the expenditure u/s 37 of the Act cannot be adopted for adding the same to the....
May 7, 2018 Case Laws Income Tax

Disallows of interest expenditure u/s 14A - the disallowance has to be made even in case of strategic investments in the associate company. - AT
May 7, 2018 Case Laws Service Tax

Construction of a building for use as hospital by a charitable organization does not fall under the category of ‘commercial or industrial construction’ - demand of......
May 7, 2018 Case Laws Service Tax

Classification of services - making false ceiling, partitions, panelling, boxing, applying wall papers, carpeting etc. - appellants are no where involved even in the......
May 7, 2018 Case Laws Central Excise

Valuation - sale of goods through depot - Speed MS/HSD - the goods cleared from the factory is plain MS/HSD but the same goods are sold from the depot as Speed MS/HSD.......
May 7, 2018 Case Laws Central Excise

CENVAT credit - process does not amount to manufacture - When the duty has been discharged by the appellant for a prolonged period, the department thereafter cannot turn....
May 7, 2018 Case Laws Central Excise

Valuation - inclusion of royalty in assessable value - The running royalty is includible in the assessable value of blooms/bars cleared by the KCSSL, as the royalty is......
May 7, 2018 Case Laws Central Excise

Benefit of exemption - the debit of any amount under the DEPB Scheme is a mode of payment of duty on the imported goods and the goods cleared under DEPB Scheme cannot be....
May 7, 2018 Case Laws Central Excise

Classification of Anmol Coconut Oil - the product Anmol Coconut Oil, is classifiable under Tariff Item 15131900 as edible oil - AT
May 7, 2018 Case Laws Central Excise

Removal of goods for weighment without document - they could have prepared a adhoc documents which would indicate that the vehicle was being sent for weighment purposes,....
May 7, 2018 Case Laws VAT and Sales Tax

Rate of tax - sale of potato chips with a brand name - potato chips will fall under the processed vegetable and when there is a specific entry, the tax applicable to......
May 6, 2018 Case Laws Service Tax

Levy of service tax on commission received from the RBI for the tax collection, RBI bonds, payment of pension, PPF etc - the bank has been appointed as agent of RBI, it.....
May 5, 2018 Circulars Service Tax

Development of software and services on software - POPS Rules, 2012 - the place of provision of service is the location of the recipient of the service.

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H: Loan to equity conversion attracts income tax on excess share premium ...

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H: Cash found in lockers linked to temple trust and educational foundatio...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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