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Highlights / Annotations / Catch Notes For May

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Showing 3851 to 3900 of 6674 Records

1 ....74 75 76 777879 80 81 82........ 134

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....
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......

1 ....74 75 76 777879 80 81 82........ 134

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

F: Consolidated SCN and Order

F: Registration Required or Not

F: Issuance of show cause notice by the additional Director General, Dire...

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

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