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Highlights / Annotations / Catch Notes For June of 2018

Home Highlights June June 2018 Year 2018

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June 12, 2018 Case Laws Income Tax AT

TPA - comparable selection - turnover filter application - turnover filter is one of the essential filter in order to select comparables when acted in same atmosphere -.....
June 12, 2018 Case Laws Insolvency and Bankruptcy AT

Corporate insolvency proceedings -The ‘Resolution Plan’ contravenes the provisions of the Income-tax Act - we are not interfering with the illegal Schemes dated 11th......
June 12, 2018 Case Laws Customs AT

Valuation of imported goods - zinc ash - Since real transaction value i.e. the amount transferred through legal channels and amount paid to the local representative of......
June 12, 2018 Case Laws Customs AT

Classification of Cogent Lifescan for Finger Print Scanner - finger printer scanners held to be classifiable only under CTH 8471.
June 12, 2018 Case Laws Service Tax AT

Classification of services - The appellants though are performing certain activities in relation to the maintenance and safety of the tank trucks and are issuing a......
June 12, 2018 Case Laws Service Tax AT

Technical Inspection and Certification Services - issuing Kimberley Process Certificate - even if the service is held to be classifiable as Technical Inspection and......
June 12, 2018 Case Laws Service Tax AT

Invocation of Extended period of limitation - mere inaction or failure on the part a manufacturer/ service provider is not sufficient to invoke the larger limitation of five years.
June 12, 2018 Case Laws Central Excise AT

Recovery u/s 11D of CEA - during the exemption limit, the same price was charged towards the sale of the goods, but during the exemption limit, the appellant have not......
June 12, 2018 Case Laws Central Excise AT

Valuation - toothpaste - MRP based valuation - there are lot of assumption and presumption involved and it is highly arbitrary - impugned order cannot be upheld
June 12, 2018 Case Laws Central Excise AT

Remission of duty - destruction of goods in flood - the claim of remission cannot be rejected on the ground that the goods were destroyed after clearance from the......
June 11, 2018 Case Laws Income Tax AT

Allowable expenditure u/s 37(1) - Settlement charges paid to SEBI - penalty paid for infraction of law - payment was made without admitting or denying the guilt - claim.....
June 11, 2018 Case Laws Income Tax AT

Settlement charges paid to SEBI - penalty paid for infraction of law - payment was neither in the nature of protection money, nor extortion, nor hafta nor bribe nor a......
June 11, 2018 Case Laws Income Tax AT

If an international transaction is proved to be not genuine, the transfer pricing provisions are not triggered - once we have treated hire purchase agreement as not......
June 11, 2018 Case Laws GST AAR

Classification of Supply - supply of solar power generating system - Turnkey EPC Contract - split contract for supply of goods and supply of services may not be valid -.....
June 11, 2018 Case Laws GST AAR

Agricultural Soil testing Minilab and its Reagent Refills" are classifiable under Tariff heading 9027 of the GST Tariff and tax rate applicable is 9% CGST +9% SGST.
June 11, 2018 Case Laws GST AAR

Concessional Rate of GST - supply of goods like scientific and technical instruments - The goods intended to be supplied by the applicant to M/s SDSC are not covered......
June 11, 2018 Case Laws GST AAR

Works Contract Services (WCS) provided by the sub-contractor to the main contractor; providing WCS to Central Government, State Government, Union territory, a local......
June 11, 2018 Case Laws GST AAR

Maintainability of Advance Ruling Application - Transitional Credit - Input Tax Credit - Clean Environment (Energy) Cess - The question sought do not fall under the......
June 11, 2018 Case Laws GST AAR

Determination of rate of tax - pharmaceutical products (i.e. Bulk drugs and Intermediates) - The applicant is eligible to claim the benefit of lower rate of GST i.e., 5%
June 11, 2018 Case Laws GST AAR

GST on cold storage operations for agricultural products - The storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under......
June 11, 2018 Case Laws GST AAR

Classification of goods - Polished/Processed limestone slabs - Polished/Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff.
June 11, 2018 Case Laws Income Tax HC

Approval u/s 80G - whether registration under Section 12AA by itself is not automatic for granting approval under Section 80G? - there was no logic in denying approval......
June 11, 2018 Case Laws Income Tax HC

Charitable activity - approval u/s 80G denied - Purchase of land and building by itself would not be sufficient to conclude that the assessee is involved in non-charitable activities.
June 11, 2018 Case Laws Income Tax HC

TDS liability u/s 194A - Interest received on compensation for agricultural land - Award of Compensation - It is infact an enhanced compensation - No TDS liability.
June 11, 2018 Case Laws Income Tax HC

Adoption of special auditor's report only in part - estimation made on the assessment - validity of audit report based on sampling made by the Auditor - Auditing and......
June 11, 2018 Case Laws Income Tax AT

Additions u/s 68 - Inquiry u/s 133(6) - it submitted that, the assessee were totally kept in the dark and the enquiries were conducted behind the back of the assessee -.....
June 11, 2018 Case Laws Income Tax AT

Assessment u/s 153A - Carry forward of business loss - 153A return is deemed to be return u/s 139(1) and that restrictive provisions of section 80 do not apply to this......
June 11, 2018 Case Laws Income Tax AT

Assessment u/s 153A - Unabsorbed depreciation - Claim allowed to be carried forward and allow set off in the next/subsequent years, since it is not covered by the......
June 11, 2018 Case Laws Central Excise HC

CENVAT credit - the debit note containing all the details as required under the rule 9(2) of Cenvat Credit Rules, 2004 is valid documents for the purpose of taking......
June 11, 2018 Case Laws Central Excise AT

Classification of goods - “Hydent-K” Potassium nitrate with fluoride medicated toothpaste - to be classified as medicament.
June 9, 2018 Case Laws Income Tax AT

Disallowance u/s. 40A(3) - making payments in cash - the assessee has also pleaded absence of bank account at Bathinda as among the reasons, which is plainly frivolous.
June 9, 2018 Case Laws GST AAR

Input tax Credit (ITC) of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or......
June 9, 2018 Case Laws GST AAR

An importer is required to pay IGST on the ocean freight. Therefore as on date, even if the importer has already paid IGST on CIF value imported goods, he is still......
June 9, 2018 Case Laws GST AAR

No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant - the applicant is liable to pay GST @ 18% on the said “Abhivahan.....
June 9, 2018 Case Laws GST AAR

Applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017 -......
June 9, 2018 Case Laws GST AAR

Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under Chapter Heading 4013 of GST Tariff, 2017 and attract.....
June 9, 2018 Case Laws GST AAR

Roof Ventilators falls under Schedule-III of Notification No. 1/2017 – Central Tax (Rate) to GST Act, 2017 as amended and attracts a tax rate of 18% (CGST 9% + TGST 9%).....
June 9, 2018 Case Laws GST AAR

The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading 84.81 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff......
June 9, 2018 Case Laws GST HC

Appropriate forum - Rate of GST - confectionery items - case of petitioner is that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by.....
June 9, 2018 Case Laws Income Tax AT

TDS u/s 194A - non deduction of tds on payment of interest on FDRs to Gr. Noida Authority,a statutory authority constituted and 100% owned by UP State Government - No......
June 9, 2018 Case Laws Income Tax AT

Addition u/s 69C - non consideration of section 37 - AO should be trained properly, instead the same mistake is committed by Senior Officer also, which reflects very......
June 9, 2018 Case Laws Income Tax AT

Entitlement to exemption u/s 54F - amount is not directly invested in purchasing of the villa - deposit of money by the assessee inter-alia in mutual fund prior to......
June 9, 2018 Case Laws Income Tax AT

Penalty u/s 272A(1)(C) - wilful noncompliance to the summons u/s 131 - it is the ITO/AO who has the power to pass the penalty order and not the Add. CIT. Therefore, we......
June 9, 2018 Case Laws Income Tax AT

Disallowance of traveling expenses - as per assessee it has paid fringe benefit tax at the rate of 20% - Now it is a settled position of law that no disallowance can be.....
June 9, 2018 Case Laws Income Tax AT

TDS u/s 195 - No TDS is required to be deducted on the payment of advertisement expenses and technical and professional charges to foreign national as these recipients......
June 9, 2018 Case Laws Income Tax AT

Mere shifting of boiler from one place to another in the case on hand did not result in creation of any additional and the benefit of the assessee - expenses allowed as.....
June 9, 2018 Case Laws Income Tax HC

TDS u/s 194H - trade turnover discount - assessee had been debiting trade discount allowed to its commission agents who were acting and procuring orders/effecting sales.....
June 9, 2018 Case Laws Customs AT

Valuation of imported goods - The only charge in the proceedings is that the Indian importer is related to the intermediary through whom the goods are supplied to DESU -....
June 9, 2018 Case Laws Service Tax AT

The activities involved only temporary handling of the goods and shifting them from one place to another within the factory and as such, by no stretch of imagination......
June 9, 2018 Case Laws Service Tax AT

The “Exposure fee” charged by the US Exim bank cannot be considered as any service by the Bank to the Respondent but is only an interest and is not liable to any service tax.

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