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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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1 ....5 6 7 8910 11

May 5, 2018 Case Laws GST

GST - Transition of KKC Credit as ITC - Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor.....
May 5, 2018 Case Laws GST

Incomplete E-way bill - GST - Seizure of goods with vehicle - detention on the ground that Part-B of e-way bill was incomplete - Merely of none mentioning of the vehicle....
May 5, 2018 Case Laws Customs

Rejection of settlement application - The petitioner is entitled to maintain the application before the Commission as there is a SCN for confiscation and it would fall......
May 5, 2018 Case Laws Customs

Misdeclaration of imported goods - Crude Palm Stearin (Non-edible industrial grade) - when the appellant came to know that the goods were not Palm Stearin, had opted for....
May 5, 2018 Case Laws Income Tax

Reopening of assessment - reason to believe that income on account of EDC had escaped assessment - there would be no occasion for the petitioner to argue that merely......
May 5, 2018 Case Laws Income Tax

Genuineness of the gift - Addition undisclosed income - assessee himself admitted in his statement before the Income Tax Authorities that he had paid money to buy these.....
May 5, 2018 Case Laws Income Tax

Rate of Depreciation on vehicles 15% or 30% - commercial vehicles - There was no evidence to show that the vehicles were used for running them on hire - the assessee is.....
May 5, 2018 Case Laws Income Tax

Depreciation of claim - asset put to use - assessee got the ownership during the subsequent years - even if an asset is put to use for a single day, the same is eligible....
May 5, 2018 Case Laws Income Tax

Penalty u/s 271AAB where search has been initiated - commodity profit recorded in the other document maintained by the assessee which was retrieved during search cannot.....
May 5, 2018 Case Laws Income Tax

Diversion of income by an overriding title - the payment made to ex-partners or to the spouses of the deceased partners was not application of money - it was a case of......
May 5, 2018 Case Laws Income Tax

Disallowance u/s 14A - expenses towards exempted income - AO could not have straightaway resorted to Rule 8D(2)(iii) of the Rules in order to compute the disallowance u/s 14A - AT
May 5, 2018 Case Laws Indian Laws

Scope of the Award of the arbitrator - the respondent cannot claim reimbursement of excess of minimum wages on account of hike due to the Notification of the Government.....
May 5, 2018 Case Laws Service Tax

Scope of service tax inquiry proceedings - Issue of summons and notices does not mean that the authorities have formed any opinion or decided that show cause notice has.....
May 5, 2018 Case Laws Service Tax

Nature of activity - sale or service? - business of purchase/ sale of Sim Cards - the Appellant is not providing any telecommunication service to any person or......
May 5, 2018 Case Laws Service Tax

CHA service - incentives received from various airline / shipping liners @ 2% of the basic freight, in the name of brokerage - the amount received cannot fall within the....
May 5, 2018 Case Laws Service Tax

Intellectual property service - royalty - demerging of units - Since in this case, the appellant has not raised invoice for the royalty amount on AVL and accordingly has....
May 5, 2018 Case Laws Service Tax

BSS - collection of monthly licence fee - sell eatables in the bar and to collect the empty liquor bottles in terms of statutory provisions and license - Appellants will....
May 5, 2018 Case Laws Service Tax

The activities undertaken by M/s. Xerox under various contracts in question for Maintenance and Repair and XGS i.e. 'Business Support Service'/‘Business Auxiliary......
May 5, 2018 Case Laws Service Tax

Reduction of Credit to claim refund u/Rule 5 - The only amount which can be reduced is the amount which is reversed in terms of Sub-rule (5C) of Rule 3 during the......
May 5, 2018 Case Laws Central Excise

Classification of goods - printed computer stationery - items do not fall under Chapter 48.20 but would only fall under Chapter 49 - AT
May 5, 2018 Case Laws Central Excise

Credit is allowed not only on the input received in the factory of the manufacturer of the final product but also the input used in the manufacture of intermediate......
May 5, 2018 Case Laws Central Excise

Deemed export - The benefit of deemed export will be available to the supply of one Diesel Generator set made by the appellant to ONGC under Project Authority......
May 5, 2018 Case Laws Central Excise

Manufacture - engines/pump/frames - The activity of inspection and alignment of the pumps, engines and base frame makes marketable as pump set, in that circumstances,......
May 5, 2018 Case Laws Central Excise

CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit......
May 5, 2018 Case Laws Central Excise

Refund claim - choice available to the claimant when more than one exemption is available on the same goods - the appellant is entitled to avail the benefit of any of......
May 4, 2018 Case Laws GST

Rate of GST - The works contract service of maintaining railway track as per the above LOA is taxable @ 18% under the Serial no. 3 (ii) of the Rate Notification - AAR
May 4, 2018 News GST

27th GST council meeting discusses change in GST rate for digital transactions and imposition of Sugar Cess
May 4, 2018 News GST

Change in the shareholding pattern of GSTN
May 4, 2018 News GST

GST Council approves principles for filing of new return design based on the recommendations of the Group of Ministers on IT simplification
May 4, 2018 News Indian Laws

Manner of determination of fair market value of the inventory for the purpose of 28(via) of the Income-tax Act, 1961 - Draft notification
May 4, 2018 Circulars FEMA

Data Sharing with Directorate of Revenue Intelligence - All AD Category I banks are advised to ensure compliance with the same with immediate effect.
May 4, 2018 Circulars FEMA

Monitoring of foreign investment limits in listed Indian companies
May 4, 2018 Case Laws GST

GST e-way bill-01 - non furnishing of the details of conveyance in 'Part B' of GST e-way bill-01 - once the Government itself has clarified the situation by allowing the....
May 4, 2018 Case Laws Customs

Continuation of prohibition of CHA licence - The Regulation however allows the competent authority to prohibit the customs broker to function only at one or more......
May 4, 2018 Case Laws Income Tax

Entitlement to claim the benefit of Section 80-IA - whether the Inland Container Depots (ICDs) under the control of the Respondent, during the relevant period, qualified....
May 4, 2018 Case Laws Income Tax

Taxability of income as a perquisite - waiver of loan by creditor - Section 28(iv) of the IT Act does not apply on the present case since the receipts are in the nature.....
May 4, 2018 Case Laws Income Tax

Deduction u/s 10A - what is excluded from ‘export turnover’ must also be excluded from ‘total turnover’, since one of the components of ‘total turnover’ is export......
May 4, 2018 Case Laws Income Tax

Disallowance made u/s. 37(1) on account of penal excise duty debited in P & L Account - when the amount is not penalty in nature, explanation of Section 37 will not come into play - HC
May 4, 2018 Case Laws Income Tax

Claim of exempt profit from SNA RCC (JV) - The assessee’s name does not figure as a member of the AOP in the Audit Report. The action of the authorities below in......
May 4, 2018 Case Laws Income Tax

Valuation of closing stock - As the assessee had loaded custom duty and the clearing charges to the P&L account, it was his duty to include the same while valuing the......
May 4, 2018 Case Laws Income Tax

Levy of penalty u/s 272A(2)(k)/ 274 r.w.s. 200(3) - late filing of TDS statements / returns - reasonable cause - assessee is not liable to levy of penalty under section.....
May 4, 2018 Case Laws Income Tax

TDS Liability - where in addition to the transport charges, the assessee had reimbursed octroi charges, then it is not the requirement of law to deduct tax at source out....
May 4, 2018 Case Laws Income Tax

E-commerce business - Selling at a price lower (predatory pricing) than the cost price - the loss as declared by the Assessee in the return of income should be accepted.....
May 4, 2018 Case Laws Income Tax

TDS u/s 194H - disallowance of collection charges retained by the airlines u/s 40(a)(ia) - if the respondent has paid the tax on the receipt and filed the return before.....
May 4, 2018 Case Laws Service Tax

Levy of Penalty u/s 78 - correct value was declared in the ST-3 return but service tax was not paid - The appellant have not suppressed any fact by declaring the correct....
May 4, 2018 Case Laws Service Tax

Rebate/ refund claim - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of....
May 4, 2018 Case Laws Service Tax

Valuation - Sale of Pre-paid Vouchers/ Recharge Vouchers (RCVs) at discounted rates to the distributors - even though the subscriber get the full value credit, service......
May 4, 2018 Case Laws Central Excise

Effect of amendment to Cenvat Credit Rules - retrospective or prospective - inputs used in capital goods embedded to earth - the amendment/ Provisions dated 7-7-2009,......
May 4, 2018 Case Laws Central Excise

Valuation - inclusion of bought out items - The show cause does not specify as to what are the bought out goods and how they have been considered as critical goods and......
May 4, 2018 Case Laws Central Excise

CENVAT credit - input services - insurance services of employees - if the appellants have availed credit on service tax paid in respect of employees of other units, they....

1 ....5 6 7 8910 11

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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 ...

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