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Highlights / Annotations / Catch Notes For June of 2018

Home Highlights June June 2018 Year 2018

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Showing 401 to 450 of 514 Records

1 ....5 6 7 8910 11

June 9, 2018 Case Laws Service Tax AT

Valuation - inclusion of reimbursable expenses in assessable value - only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable.....
June 9, 2018 Case Laws Central Excise AT

Classification of Sentim Toothpaste - The product is not ordinarily sold as tooth paste like colgate, peposodent, etc. but it is sold with a declaration on the product......
June 9, 2018 Case Laws Central Excise AT

Exemption to Sports Goods - ‘Thrillers’ and ‘Climbers’ manufactured and cleared by the appellant - there is no doubt that the product in question that being equipment......
June 9, 2018 Case Laws Central Excise AT

Classification of bolting cloth - whether classifiable under CETH 5406.10 as claimed by BBCPL or would be classifiable under CETH 59.11 - running length of unprocessed......
June 8, 2018 Notifications DGFT

Extension to Integrated Goods and Service Tax (IGST) and compensation Cess exemption under EOU scheme till 01.10.2018 — Amendments to Foreign Trade Policy 2015-20
June 8, 2018 Case Laws Income Tax AT

LTCG - reference to the DVO for determining the fair market value of the asset - Assessing Officer has no power to make a reference if the value shown by assessee is not....
June 8, 2018 Case Laws GST AAR

GST - Disc Brake Pads and Shoes are required to be classified under subheading 8708 of GST Tariff, as other parts and accessories of the motor vehicles of headings 8701.....
June 8, 2018 Case Laws Income Tax AT

Deemed registration u/s 12AA - original date of application - registration is deemed to have been granted from the date of inception of the University as the delay in......
June 8, 2018 Case Laws Income Tax AT

Exemption u/s.10(2A)- amount received by a retired partner from its earstwhile partnership firm - assessee company was not at all partner in the said firm. - exemption......
June 8, 2018 Case Laws Income Tax AT

TDS u/s 195 - the search fee and license fee were distinct from each other and that the search fee received under the SA was independent of the LA and was not taxable in....
June 8, 2018 Case Laws Income Tax AT

Claim of expenditure - proof of commencement of business activity - earning of income during the year is not a prerequisite for coming to the conclusion that business is....
June 8, 2018 Case Laws Income Tax AT

Sales Tax (VAT) Exemption Benefit - Nature of receipt - Sales tax incentive and excise incentive are capital receipts and hence, they are not liable for inclusion under.....
June 8, 2018 Case Laws Income Tax AT

Penalty u/s. 271(1)(c) - Additional income was offered voluntarily by the assessee, consequent to the notice issued u/s. 153A - no penalty can be levied in respect of......
June 8, 2018 Case Laws Central Excise AT

Refund of double payment of duty made - appellant paid duty in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they......
June 7, 2018 Case Laws Income Tax HC

Computation of capital gains - Disallowance of brokerage u/s 48 - burden was on the assessee to demonstsrate that the expenses had been incurred - brokerage commission......
June 7, 2018 Case Laws Income Tax AT

Addition u/s. 68 - the addition u/s. 68 is not called for as such because it is a case where one asset gets replaced by another asset and not of cash credit.
June 7, 2018 Case Laws Income Tax AT

Reopening of assessment - when a specific direction has been given by the Additional Commissioner u/s 144A of the Act for passing an order u/s 143(3) of the Act on a......
June 7, 2018 Case Laws Income Tax AT

Appellate authorities power to consider the claim not made in the return - assessee is entitled to raise not merely additional legal submissions, before the appellate......
June 7, 2018 Case Laws Income Tax AT

Capital gain on transfer of shares outside India - For applicability of Explanation 5 of the section 9 it is sufficient to state that the explanation covers the non......
June 7, 2018 Case Laws Income Tax AT

Exemption from the provisions of Section 115JB being a sick company - Assessee is covered by Section 17 of SICA and therefore, the company is exempt from the provisions.....
June 7, 2018 Case Laws Income Tax AT

Notice u/s 147 issued beyond stipulated time limit - validity of service of notice - Merely signing the notices cannot be equated with the issuance of notice as......
June 7, 2018 Case Laws Income Tax AT

Nature of land sold - agricultural land - where the land is shown in revenue record as agricultural land and no permission was taken for conversion of land, it is......
June 7, 2018 Case Laws Income Tax AT

Depreciation on intangible assets being “business and commercial rights” - payment made by the assessee in the form of compensation for acquiring mining rights in the......
June 7, 2018 Case Laws Income Tax AT

Disallowance of loss on sale of shares of associated concern - speculation loss - only the loss resulting from the activity of sale and purchase of shares of other......
June 7, 2018 Case Laws Income Tax AT

Late fees u/s 234E - Condonation of delay in filing appeal - When TDS returns/statements have been filed by assessee for each quarter online and orders have been served.....
June 7, 2018 Case Laws Income Tax AT

TDS u/s 194C - ascertaining the nature of payment - these facts are exclusively in his knowledge and he is only privy to it and how the AO will be knowing these things......
June 7, 2018 Case Laws Income Tax AT

Applicability of section 50C - objection of the assessee against the value adopted by the stamp valuation authority - It is not optional for the Assessing Officer to......
June 7, 2018 Case Laws Customs HC

Validity of Notifications - Extension of ADD - extension of Anti-Dumping Duty for the one year pending the Sunset Review - The period of three months under Rule 18(1)......
June 7, 2018 Case Laws Customs AT

Misdeclaration of goods evading Anti dumping duty - goods found were “cold rolled” stainless steel as against declaration of “hot rolled” - the declaration regarding the....
June 7, 2018 Case Laws Customs AT

Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import.....
June 7, 2018 Case Laws Customs AT

Mis-declaration of goods - Even assuming that it is for an EOU, and there was change in transport mode still fact of non-declaration of the machinery in the bill of......
June 7, 2018 Case Laws Service Tax AT

Service tax on sale of statistical data (statistical service subscription) - transaction of sale of data - it is a transaction of pure sale of data and thus no service......
June 7, 2018 Case Laws Service Tax AT

GTA service - non-issuance of consignment note - the Transporters cannot be called ‘Goods Transport Agency’ and, hence, in these cases, the service of transportation of.....
June 7, 2018 Case Laws Service Tax AT

Classification of services - Finishing Work - From the nature of the work orders, it is found that the same does not appear to include supply of material alongwith......
June 7, 2018 Case Laws Central Excise HC

Quantum of pre-deposit u/s 35F - Deposits made during the pendency of the proceedings, or even after the order-in-original is passed, have to be taken into consideration....
June 7, 2018 Case Laws Central Excise AT

Classification of goods meant for Construction Industry - Ready Mix (Dry Mix) manufactured under the brand name “Roofit mix” - the impugned product can only be......
June 7, 2018 Case Laws Central Excise AT

GTA Service - CENVAT credit - input services - Outward transportation of goods up to the buyer’s premises - credit is eligible up to 01.04.2008 and after such date, the.....
June 7, 2018 Case Laws Central Excise AT

Manufacture - the activity performed by the appellants in respect of circular diffusers and jet diffusers do not amount to manufacture - AT
June 7, 2018 Case Laws Central Excise AT

Manufacture - assembly at site - tower clock - cannibalization - each clock tower is a separate entity and the clock designed for one tower cannot be dismantled and......
June 7, 2018 Case Laws Central Excise AT

Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong availment/utilization of cenvat credit but the demand under Rule 6(3A). Therefore, Rule 14 is not applicable -.....
June 7, 2018 Case Laws Central Excise AT

Penalty on partner - Firm already penalized - The appellant also tried his best to conceal the relevant records and played a pivotal role in evasion of duty with the......
June 6, 2018 Circulars GST

Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips.
June 6, 2018 Circulars Customs

Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases
June 6, 2018 Circulars Customs

Pilot implementation of paperless processing under SWIFT — Uploading of supporting documents regarding
June 6, 2018 Case Laws Income Tax HC

Jurisdiction of AO to pass assessment order u/s 124(2) - it is necessary that the Assessing Officers having concurrent jurisdiction ensure that only one of them proceeds....
June 6, 2018 Case Laws Income Tax AT

Existence PE - dependent agent Permanent Establishment - All the substantive parts of the key activities in making sales were done by DAIPL from India. This shows that......
June 6, 2018 Case Laws Income Tax AAR

Permanent Establishment (PE in India) - scope of the agreement - the Indian hotel, Swissotel Kolkata, satisfies all the three tests and does constitute a fixed place PE.....
June 6, 2018 Case Laws Income Tax AAR

Representative/liaison office (LO) - Doctrine of Mutuality - Applicant works on the principle of mutuality and is not an enterprise set up for the purpose of doing......
June 6, 2018 Case Laws Income Tax AT

Disallowance u/s 40(b) - enhancement in the remuneration by amendment in the Partnership Deed through supplementary deed - assessee-firm is entitled to deduct the......
June 6, 2018 Case Laws Income Tax AT

Reopening of assessment before expiry of 4 years - no sufficient reason to believe - Merely because reopening of assessment was before expiry of four years from the end.....

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