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Highlights / Annotations / Catch Notes For June of 2018

Home Highlights June June 2018 Year 2018

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Showing 101 to 150 of 514 Records

1 234 5 6 7........ 11

June 23, 2018 Case Laws Companies Law HC

Overriding of Insolvency and Bankruptcy Code, 2016 - Since NCLT is not a forum superior to the High Court, it's orders cannot be construed as injuncting this Court from.....
June 23, 2018 Case Laws Customs AT

Double benefit of DFIA Scheme availed - N/N. 40/2006-Cus denied - certificate regarding use of goods not produced - In failure to comply with this substantive condition,....
June 23, 2018 Case Laws Service Tax HC

Rejection of benefit of Voluntary Compliance Entitlement Scheme - The rigour of such taxing statute cannot be whittled down by the appellant by seeking to invoke so......
June 23, 2018 Case Laws Service Tax AT

The question of a reverse levy of tax on the recipient of the service under section 66A of the Finance Act, 1994 would arise only if the service itself is taxable and,......
June 23, 2018 Case Laws Service Tax AT

Business Auxiliary Services - rebate received from the postal department - It cannot be treated as a commission or an amount received for promoting the postal services.
June 23, 2018 Case Laws Service Tax AT

Interior decoration services - assessee had approached the Department for registration under Interior Decoration Service, but no action was taken by the Department on......
June 23, 2018 Case Laws Central Excise AT

Manufacture - process of mixing base paint with the colourants to obtain the pain of a desired shade known as “Tinting” - under any circumstances, the activity carried......
June 23, 2018 Case Laws Central Excise AT

CENVAT credit - Reversal of 50% of credit as required in the case of Banking and other Financial Services - appellant will not fall within the category of ‘Banking......
June 23, 2018 Case Laws Central Excise AT

Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc.....
June 22, 2018 Act Rules Companies Law

Declaration in respect of beneficial interest in any share - Amendments to sub-section (6) and (7) came into effect from 7.5.2018 whereas new sub-section (10) came into.....
June 22, 2018 Circulars Customs

Revised instruction for stuffing and sealing of reefer containers –reg.
June 22, 2018 Case Laws GST AAR

Levy of GST - Composite supply - natural bundle of services - turnkey project - upon examination of the specific nature of the supply envisaged under the draft contract.....
June 22, 2018 Case Laws GST AAR

Levy of GST - procurement of services or material from Govt./Govt. Authority - The applicant is covered under local authority - exempted from GST
June 22, 2018 Case Laws Income Tax HC

Treating the loan received as deemed dividend u/s 2(22)(e) - reopening of assessment - the documents produced by the assessee were cooked up and the revision of returns.....
June 22, 2018 Case Laws Income Tax AT

Levy of penalty u/s 271D - transaction between husband and wife - transaction of loan between husband and wife does not attract the provisions of section 269SS - Penalty....
June 22, 2018 Case Laws Income Tax AT

Capital gain - sale of shares, debt instruments and derivatives - The expression ‘exempt’ has been loosely used - the overriding nature of Article 13(4) of the Tax......
June 22, 2018 Case Laws Income Tax AT

Penalty u/s 271C - non deduction of tds - the belief, being a reasonable cause, for non deduction of tax at source in respect of lease rent payment, magnetizes the......
June 22, 2018 Case Laws Income Tax AT

Accrual of income - Merely because retention money is accounted for in the books of account, that by itself does not make it taxable in A.Y. 2010-11 when in law the same....
June 22, 2018 Case Laws Income Tax AT

Addition u/s.41(1) - cessation of liability - The onus is on the Assessee to show that year of cessation is different. - addition made in respect of trading liabilities.....
June 22, 2018 Case Laws Income Tax AT

Exemption u/s 11 - application of income - Donation to another society - Merely because PSESA was not registered u/s 12A of the Act for the year under consideration that....
June 22, 2018 Case Laws Income Tax AT

Exemption u/s 11 - application of income - since no benefit has been enured to the specified person from the impugned transaction, denial of exemption u/s 11/12 of the......
June 22, 2018 Case Laws Income Tax AT

Penalty - assessee has not been able to show any reasonable cause for not complying with Rules nor for its failure to produce information called for by the ld. TPO. -......
June 22, 2018 Case Laws Income Tax AT

Additions u/s 50C - Once, the assessee has invested the entire actual sale consideration for purchase of agricultural land eligible for deduction U/s 54B as well......
June 22, 2018 Case Laws Customs AT

Import of Pardini Air Pistol K12 Cal. 177/4.5 - prohibited goods - notification dated 21.11.2007 clearly distinguishes a “shooter” from “renowned shooter” and import of.....
June 22, 2018 Case Laws Indian Laws HC

Dishonor of Cheque - issuing cheque without mentioning date - Issuing of disputed cheque and the amount mentioned in it, is admitted by the revisionist. He cannot be......
June 22, 2018 Case Laws Service Tax AT

Even if there is some discrepancy in declaring the input service in the letters of approval, so long as taxpaid input services were received and used in the SEZ unit,......
June 22, 2018 Case Laws Service Tax AT

It is open for the assessee whether to avail the abatement provided under notification or to pay service tax on GTA on the 100% amount - payment of service tax by the......
June 22, 2018 Case Laws Service Tax AT

Refund - period of limitation - the refund for the quarter October to December was due on 01/01/2016. The refund claim was filed on 08/02/2017 which is beyond one year......
June 22, 2018 Case Laws Central Excise AT

CENVAT credit - inputs/capital goods used by sub-contractor - sub-contractor was availing composition scheme - When the Cenvat credit is not available to the contractor,....
June 22, 2018 Case Laws Central Excise AT

Valuation - Job work - manufacturing of barley malt on job work basis - whether the cost of sprouts was included by the appellant while discharging his excise liability? - Held No
June 22, 2018 Case Laws Central Excise AT

Classification of goods - plant growth regulators - micronutrients - The presence of nitrogen in chelates is sufficient to bring it within the ambit of heading 3105
June 22, 2018 Case Laws Central Excise AT

Appellant have knowingly availed the credit only on the invoice without receipt of the goods therefore no case was made out for waiver of penalty - penalty upheld.
June 21, 2018 Circulars GST

GST - CBIC modifies the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and......
June 21, 2018 Circulars Customs

Import of tobacco products - health warnings - Cigarettes and other Tobacco products (Packaging and Labelling), Second Amendment Rules, 2018-reg.
June 21, 2018 Act Rules DGFT

Conditions of Issuance of DFIA for each port removed - Now exporters can file single DFIA application for exports made from any EDI port - However, separate applications....
June 21, 2018 Notifications DGFT

Export to Maldives during 2018-19 - Potatoes, Onions, Rice, Wheat Flour, Sugar, Dal and Eggs - Export of the above items shall be exempted from any existing or future......
June 21, 2018 Notifications Customs

Effective rates of customs duty and IGST for goods imported into India. - Notification as amended from time to time.
June 21, 2018 Act Rules Companies Law

The Effects of Changes in Foreign Exchange Rates - Disposal of a Non-integral Foreign Operation - AS-11 of the Companies (Accounting Standard) Rules, 2006 as amended.
June 21, 2018 Act Rules Companies Law

Mandatory requirement of conducting business through postal ballot - Sub-Rule (16) of Rule 22 of the Companies (Management and Administration) Rules, 2014 as amended.
June 21, 2018 Act Rules Companies Law

Notice of the meeting - Explanation with regard to holding of EGM omitted - Rule 18 of the Companies (Management and Administration) Rules, 2014
June 21, 2018 Act Rules Companies Law

Preservation of register of members etc. and annual return - Requirement of advance filing of special resolution omitted - See Rule 15 of the Companies (Management and......
June 21, 2018 Act Rules Companies Law

Return of changes in shareholding position of promoters and top ten shareholders - Omission of Rule 13 of the Companies (Management and Administration) Rules, 2014 w.e.f. 13.6.2018
June 21, 2018 Act Rules Companies Law

"Significant beneficial owner" means an individual holding ultimate beneficial interest of not less than ten per cent., but whose name is not entered in the register of.....
June 21, 2018 Companies Law

New Rules - Companies (Significant Beneficial Owners) Rules, 2018 came into force w.e.f. 13.6.2018
June 21, 2018 Act Rules Companies Law

Committee to advise on valuation matters - Presidents of the ICAI, ICSI, ICAI (cost accountant) included as ex-officio members - Rule 19 of the Companies (Registered......
June 21, 2018 Act Rules Companies Law

Investigation of ownership of company - New Clause - determination that, who have or had beneficial interest in shares of a company or who are or have been beneficial......
June 21, 2018 Act Rules Companies Law

Annual general meeting - AGM of an unlisted company may be held at any place in India, subject to consent of all the members - Amendments to Section 96 of the Companies.....
June 21, 2018 Act Rules Companies Law

Place of keeping and inspection of registers, returns, etc. - Amendments to Section 94 of the Companies Act, 2013 came into force w.e.f. 13.6.2018
June 21, 2018 Act Rules Companies Law

Register of significant beneficial owners in a company - Section 90 of the Companies Act, 2013, as substituted, came into force w.e.f. 13.6.2018
June 21, 2018 Case Laws Income Tax HC

Claim for Depreciation on crimping of yarn - manufacturing activity - activity of texturizing and twisting of yarn amounts to manufacturing or article or thing distinct.....

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