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Highlights / Annotations / Catch Notes For June of 2018

Home Highlights June June 2018 Year 2018

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Showing 301 to 350 of 514 Records

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June 14, 2018 Case Laws GST AAR

Whole pulse grains such as whole gram, rajma etc. and ‘cereal’ on which no further processing is done or such processing is done as is usually done by a cultivator or......
June 14, 2018 Case Laws GST AAR

GST - groundnuts with shell, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which......
June 14, 2018 Case Laws GST AAR

GST - Pulses (commonly known as ‘Dal’) (de-husked or split), jaggery, processed dry fruits such as processed cashew nuts, raisin (kismis), apricot (jardalu), fig......
June 14, 2018 Case Laws GST AAR

GST - High Seas Sales - place of supply - Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus,....
June 14, 2018 Case Laws Income Tax AAR

TDS u/s 195 - PE in India - fees in respect of the services rendered for use of a global network and infrastructure to process card payment transactions for customers in....
June 14, 2018 Case Laws Income Tax AAR

Fixed place PE of the Applicant in India - Applicability of Australian Ruling in India - It may not have created PE under Australia Singapore DTAA due to requirement of.....
June 14, 2018 Case Laws Income Tax AAR

Non-compete fee receipt - consideration for transfer of the shares - Capital Gains or business income - In order to attract section 28(va)(a), there is no condition of......
June 14, 2018 Case Laws Income Tax AT

Levy of penalty u/s 271D and 271E - transaction of advance and its receipt back in cash in excess of ₹ 20,000/- - Assessee failed to substantiate that it is trade.....
June 14, 2018 Case Laws Income Tax AT

Penalty u/s. 271(1)(c) - assessee accepted the quantum disallowance - just because assessee has not routed the same through profit and loss account does not by itself......
June 14, 2018 Case Laws Income Tax AT

Additions towards income earned from undisclosed investment - The addition of income earned from the investment is also solely based upon the admission by the ex-partner....
June 14, 2018 Case Laws Income Tax AT

Just because assessee was registered u/s 25 of the Companies Act, 1956 would not ipso facto make it eligible for registration u/s 12AA - unless the dominant activity......
June 14, 2018 Case Laws Income Tax AT

Denial of registration u/s 12AA - trust for educational purposes - Imparting financial education to the general public through programmes sponsored by Goldman Sachs,......
June 14, 2018 Case Laws Income Tax AT

R & D expenditure and ESOP expenses - apportionment of cost to the units which claimed exemption u/s 10B, 80IB and 80IC - there is nothing on record to show that all the....
June 14, 2018 Case Laws Income Tax AT

Taxability of amount on which TDS credit has been claimed - Merely because TDS has been deducted, advances cannot be treated as income - as the assessee has claimed TDS.....
June 14, 2018 Case Laws Income Tax AT

Genuineness of expenditure - Additions made on carriage inward charges / loading unloading expenditure - Cash payments - allegation of split of transactions artificially....
June 14, 2018 Case Laws Income Tax AT

Penalty u/s 271B - failure to get accounts audited - for technical and venial breach on the part of Chartered Accountant of the assessee, the assessee cannot be penalized
June 14, 2018 Case Laws Customs AT

Refund of Customs Duty paid - Refund of CVD paid in excess - MRP based valuation - the impugned order upholding rejection of the refund claim on the ground that the......
June 14, 2018 Case Laws Customs AT

Project import - the power generation plant where the turbine has been used is set up in the appellant's sugar factory which cannot be considered as a power generation......
June 14, 2018 Case Laws Service Tax AT

Banking and Other Finance Services - appellants are a registered Trust as a Federation of Women in Micro Credit providing loans to Women’s Self Help Groups (SHG) engaged....
June 14, 2018 Case Laws Central Excise AT

CENVAT credit - Works Contract - The laying of railway tracks does not fit into sub-clause (a) or (b) of exclusion Part (A) in the definition of input service. Thus the.....
June 14, 2018 Case Laws Central Excise AT

Levy of penalty - Revenue neutrality - entire excise is revenue neutral as neither the assessee stands to loose anything by paying higher duty nor the Revenue stands to.....
June 13, 2018 Notifications GST

Central Goods and Services Tax (Fifth Amendment) Rules, 2018
June 13, 2018 Notifications GST

Goods which may be disposed off by the proper officer after its seizure under the Central Goods and Services Tax Act
June 13, 2018 Case Laws GST AAR

Rate of GST - poly propylene non-woven fabrics - since the sale value of non-woven carry bags made of polypropylene is less than ₹ 1,000/- per piece, it will......
June 13, 2018 Case Laws GST AAR

Supply of services - Works Contract - credit of material bought in pre-GST era - post-implementation situation - The applicant is not entitled under Section 140(6) of......
June 13, 2018 Case Laws GST AAR

Supply of services - The work of laying of underground pipeline network falls under the definition of “works contract” provided under Section 2(119) under the CGST Act,.....
June 13, 2018 Case Laws Income Tax AAR

Fixed Place PE - essential ingredients of a Service PE - services rendered to the Applicant company by its Indian affiliate - Aramco India is a separately incorporated......
June 13, 2018 Case Laws Income Tax AT

Deduction of bad-debts relating to running and terminated chits - the claim of the assessee for deduction of bad debts written off is also allowable alternatively as......
June 13, 2018 Case Laws Income Tax AT

Addition in respect to labour expenses and piece work charges - adhoc estimated addition - genuineness of labour expenses - cash payments - Assessee's profits have not......
June 13, 2018 Case Laws Income Tax AT

CSR expenditure - Assessee had incurred CSR expenses to comply with the directions of Govt. of India the expenditure incurred is incidental to the assessee’s business......
June 13, 2018 Case Laws Income Tax AT

Exemption u/s 11 - set up a school in pursuance of its main object of educational activity - trust run by one family - No bar under the Act for registration u/s 12AA......
June 13, 2018 Case Laws Income Tax AT

Additions u/s 41(1) - cessation of liabilities - written off / remitted liabilities - the claim has been filed before BIFR and therefore the same cannot be considered to....
June 13, 2018 Case Laws Income Tax AT

Penalty u/s. 274 r.w.s. 272(2)(c) - not furnishing the information called for u/s 133(6) - As the assessee has not offered any valid reason for not furnishing the......
June 13, 2018 Case Laws Customs HC

Return of the goods in the same condition, in which they were seized or pay the market value of the diamonds, as on the date of the filing of the writ petition - At one.....
June 13, 2018 Case Laws Customs AT

CVD on the basis of MRP based assessment - BSNL is procuring modems in bulk from the appellant after import. Consequently, they fall within the definition of......
June 13, 2018 Case Laws Customs AT

Refund of Customs Duty paid - unjust enrichment - case of appellant is that their final product price is also LME based and has no relation to the cost of the raw......
June 13, 2018 Case Laws Service Tax AT

Refund of service tax paid - Export of services - Production of FIRCs being a procedural requirement and if the appellant is able to establish the receipt of foreign......
June 13, 2018 Case Laws Service Tax AT

Levy of service tax - reverse charge - appellant has deducted TDS, being the part of royalty - whether the appellant is liable to pay service tax on the alleged deducted....
June 12, 2018 Case Laws GST AAR

Classification of supply - The printed advertisement materials manufactured and supplied by the applicant are classifiable as 'supply of goods' - classifiable under......
June 12, 2018 Case Laws GST AAR

Valuation - Job work - The value of supply by the applicant shall be the transaction value, which is the price actually paid or payable for the said supply as Job......
June 12, 2018 Case Laws GST AAR

Job-work activity or not? - The activity of manufacturing industrial gases viz. Oxygen, Nitrogen and Argon undertaken by the applicant amounts to ‘Job Work’ as defined......
June 12, 2018 Case Laws GST AAR

Classification of goods - Supply under GST - The product ‘Electrically operated Drum with Bell and Zalar’ manufactured and supplied by the applicant is classifiable......
June 12, 2018 Case Laws GST AAR

Classification of goods - Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage - would not be eligible for Goods.....
June 12, 2018 Case Laws GST AAR

The product ‘Geared Motor’ is classifiable under Chapter Heading 8501 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Chapter Heading 8501.....
June 12, 2018 Case Laws Income Tax AT

Disallowance u/s 40A(3) - payments made exceeding cash limit for purchase of country spirit - Payment made by the assessee for the purchase of country liquor and country....
June 12, 2018 Case Laws Income Tax AT

Denial of deduction u/s 80-IA (4) - 'Cargo facility' operated and maintained by the assessee is infrastructure facility eligible for deduction u/s 80IA(4).
June 12, 2018 Case Laws Income Tax AT

Claim of expenditure towards contribution made to Aslaji Agiary Trust - payment made to discharge the social responsibility - It cannot be said that the said expenditure....
June 12, 2018 Case Laws Income Tax AT

Nature of Expenditure - revenue or capital - Weight of other business considerations, the test of enduring benefit might even break down - the expenditure incurred on......
June 12, 2018 Case Laws Income Tax AT

Lease rent payment - nature of expenditure -assessee acquired the land on lease for 33 years, the capital structure did not undergo any change. The assessee has merely......
June 12, 2018 Case Laws Income Tax AT

Doctrine of Merger - Revision order passed by CIT u/s 263 - CIT(A) dismissed the appeal - CIT as set-aside the reassessment order on the limited issue of examination of.....

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