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1 ....76 77 78 798081 82 83 84........ 134

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....
May 4, 2018 Case Laws Central Excise

The issue of reversal of credit arises only when the final product destroyed in fire and not in case of semi finished goods - demands raised against the appellant for......
May 4, 2018 Case Laws VAT and Sales Tax

Supply in the nature of sales or works contract - Merely because in the contract for laying down pipelines, a particular quality and / or thickness of the steel plates......
May 3, 2018 Case Laws GST

Filing of GST Tran-1/ Tran-2 forms - one time facility of filing, so as to result in a deemed credit as though the assessee had filed the form before the expiry of the......
May 3, 2018 Case Laws Customs

Classification of goods - Heavy Melting Scrap and Re-rollable scrap - Since the cut ends do not have proportionate size they have very limited usage - we fail to......
May 3, 2018 Case Laws Customs

Violation of import conditions - As the appellant has discharged the export obligation, in that circumstance, it is not open for the Revenue to initiate proceedings......
May 3, 2018 Case Laws Income Tax

Use of information gathered as a result of search - whether the material found in the course of survey in the premises of the builder could be used in Block Assessment......
May 3, 2018 Case Laws Income Tax

Reopening of assessment - Since the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, the.....
May 3, 2018 Case Laws Income Tax

Validity of reopening of assessment - non compliance of the procedure indicated in the GKN Driveshafts (India) Ltd., would not make the order void or non est. Such a......
May 3, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - defect in the notice - it was only after 10 years, when the appeals were listed for final hearing, this issue is sought to be raised -......
May 3, 2018 Case Laws Income Tax

Income from unexplained sources - once neither any item in the trading account, nor gross profit has been rejected, then one part of credit side of the trading account,.....
May 3, 2018 Case Laws Income Tax

Computation of income from house property - the land does not belong to the assessee and the superstructure belongs to the assessee. - for computing the annual rental......
May 3, 2018 Case Laws Income Tax

Deduction of interest from house property income (rental income) - AO restricted the deduction only for the part of the year during which the property had remained in......
May 3, 2018 Case Laws Income Tax

Set off of interest paid to members of the society from Interest earned on bank deposits - Section 40 (ba) is applicable while computing business income. This clause is.....
May 3, 2018 Case Laws Income Tax

In terms of Article 12(5)(a) of the treaty, payment received by the assessee for the training required for the employees of the Gail at the time of delivery of the......
May 3, 2018 Case Laws Income Tax

Entitled to a claim of depreciation allowance on the assets of its’ unit managing shrines (holy places) - Without doubt, the same is admissible - However, the same would....
May 3, 2018 Case Laws Income Tax

All the receipts and expenses being accounted, with the accounts being audited, we find no basis for drawing any adverse inference from the deposit of cash in bank post 08.11.2016. - AT
May 3, 2018 Case Laws Service Tax

Non-issuance of SCN - Oral intimation of tax liability during audit - Waiver of SCN not accepted by the assessee - As such limitation for the extended period is not......
May 3, 2018 Case Laws Service Tax

Demand of service tax on TDR - locus standi of the petitioner - the petitioner acts only as a facilitator between the buyer and seller of TDR - This Court do not find......
May 3, 2018 Case Laws Service Tax

CENVAT credit - input services - the advertisement expenditure was incurred for advertisements not for liquor but of other products of the company, such as, soda - such.....
May 3, 2018 Case Laws Service Tax

Reversal of CENVAT credit - partly exempt services - Rule 6(2) of CCR 2004 - the service per se is not exempted, but a part of the taxable value is only exempted - If......
May 3, 2018 Case Laws Service Tax

Scientific and Technical Consultancy Service - In-house training M/s SMC, Japan does not covered under Scientific and Technical Consultancy Service in terms of Section......
May 3, 2018 Case Laws Central Excise

Adjudication of Show cause notice - Input tax credit on 40 services - Matter is pending before SC in relation to 3 services out of 40 services in question - Adjudicating....
May 3, 2018 Case Laws Central Excise

Classification of goods - NUZEN GOLD HERBAL HAIR OIL - ayurvedic medicament or cosmetic - the product NGHHO is used for treatment of dandruff, falling hair or hair loss,....
May 3, 2018 Case Laws Central Excise

Reversal of CENVAT credit - inputs written off and written back in the books of account - the adjudicating authority must re-quantify the actual credit to be reversed on....
May 3, 2018 Case Laws Central Excise

Refund of excess duty paid on the component of Sales Tax - deduction of sales tax amount from the assessable value - The assessment being final and excise duty has been.....
May 3, 2018 Case Laws Central Excise

CENVAT credit - inputs - certain inputs were rejected/ spoiled by the job worker and certain inputs were not received back by the appellant from the job worker - there......

1 ....76 77 78 798081 82 83 84........ 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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