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Highlights / Annotations / Catch Notes For June of 2018

Home Highlights June June 2018 Year 2018

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Showing 51 to 100 of 514 Records

123 4 5 6........ 11

June 27, 2018 Circulars Central Excise

‘Place of Removal’ under Section 4 of the Central Excise Act, 1944, the CENVAT Credit Rules, 2004 and the CENVAT Credit Rules, 2017 - Clarification issued by the CBIC -.....
June 27, 2018 Case Laws Income Tax HC

TPA - comparable selection - ALP - substantial question of law or facts - mere dissatisfaction with the findings of facts arrived at by the learned Tribunal is not at......
June 27, 2018 Case Laws Income Tax HC

Reopening of assessment - change of opinion - if the stand of the Revenue is to be accepted, the sanctity/finding attached to the proceedings u/s 143(3) would be done......
June 27, 2018 Case Laws Income Tax HC

TDS u/s 195 - tds laibility on commission charges to overseas agents - it is apparent that fees for technical services does not contemplate commission which is order......
June 27, 2018 Case Laws Income Tax HC

Default in issue of notice - Notice deemed to be valid in certain circumstances. 292BB - what is contemplated under Section 149 is “issuance of notice” under Section 148....
June 27, 2018 Case Laws Income Tax AT

Penalty proceedings u/s.271(1)(c) - This judgment of Hon'ble Supreme Court had come after the closure of the financial year 31st March, 2009. Thus, at the time of filing....
June 27, 2018 Case Laws Income Tax AT

Addition u/s 68 - non independent application of mind - accommodation entries - share application money - Mere non production of Director of said share holder company......
June 27, 2018 Case Laws Income Tax AT

Benefit of Section 11 & 12 - the assumption of the AO that the expenditure incurred through credit card was personal, is not correct.
June 27, 2018 Case Laws Income Tax AT

Addition of unverifiable purchase - The onus is on the assessee to explain when & how the cash has been paid for purchase from gray market and it is for the assessee to.....
June 27, 2018 Case Laws Income Tax AT

Exemption u/s 11 - microfinance activity - By collecting interest at such a higher rate the assessee has deviated from its objective of doing charity - the action of the....
June 27, 2018 Case Laws Income Tax AT

TDS u/s 194C - liability to deduct tax at source on the payments made to developers/contractors - the payments for the purchase of the sites was calculated on sq. ft.......
June 27, 2018 Case Laws Customs AT

Interest on delayed refund - Refund of SAD - It does not matter whether the refund is sanctioned by the Assistant Commissioner himself or on an appeal by the......
June 27, 2018 Case Laws Service Tax AT

Commercial training or coaching service - Service tax liability - Despite the inclusion of ‘commercial’ in the description of the taxable service, the absence of a......
June 27, 2018 Case Laws Service Tax AT

CENVAT credit - non-registered dealers - the appellant has violated CENVAT Credit Rules, 2004 by availing credit on the basis of an ineligible documents and the same is.....
June 27, 2018 Case Laws Service Tax AT

CENVAT credit - duty paying invoices - the appellant is entitled to avail Cenvat credit on the invoices initially issued in the name of Head Office which were rectified.....
June 27, 2018 Case Laws Central Excise AT

Clandestine removal - Even if there were some finished goods in excess in the factory there is no presumption of clandestine removal and thus the provisions of Rule 25......
June 26, 2018 Case Laws Income Tax HC

Addition to income - Whether any addition to income can be made on the basis of balance-sheet and profit and loss accounts certified to have been prepared on estimate......
June 26, 2018 Case Laws Income Tax HC

Challenge the order passed by the Assessing Officer u/s 201(1) and 201(1A) r/w 254 after receipt of recovery notice u/s 156 - the petitioner is not remedy less as......
June 26, 2018 Case Laws Income Tax AT

Addition made u/s 68 - onus to discharge the burden so cast upon assessee - The legislature did not introduce the proviso to section 68 of the Act with retrospective......
June 26, 2018 Case Laws Income Tax AT

Penalty u/s. 271(1)(b) - validity of notice - non recording of satisfaction - a proposal to initiate penalty proceedings is not equivalent to recording a satisfaction......
June 26, 2018 Case Laws Income Tax AT

Disallowance of foreign exchange fluctuation loss - mark to market loss - There is hardly any quarrel on such DRP’s directions are binding on an Assessing Officer u/s......
June 26, 2018 Case Laws Income Tax AT

Withholding of tax u/s 195 - fee for technical services (FTS) - the protocol itself makes it clear that the said ‘MFN’ clause “shall apply” in India-Sweden DTAA. -......
June 26, 2018 Case Laws Income Tax AT

Income earned by the assessee out of investments in securities using specialized professional services of PMS – Kotak Securities Ltd., such income becomes taxable under.....
June 26, 2018 Case Laws Income Tax AT

Disallowance u/s.40A(3) - cash payment against purchase of old gold ornaments under auction - As per the assessee, identity of the person to whom he had made the......
June 26, 2018 Case Laws Income Tax AT

Addition u/s. 68 - cash credit - assessee's onus to prove genuineness of the transaction - share capital and share premium - the source of source of source is proved by.....
June 26, 2018 Case Laws Insolvency and Bankruptcy Tri

Corporate Insolvency Resolution Process - existence of default - dispute concerning the Principal amounts shown in application as are different from amount given in......
June 26, 2018 Case Laws Service Tax AT

Penalty u/s 78 - absence of mens rea or not? - Had the appellant acted under bonafide belief, then they ought to have cooperated in the investigation. But it has come on....
June 26, 2018 Case Laws Service Tax AT

Business Support Service - sharing of infrastructure with doctors - There is no legal justification to tax the share of clinical establishment on the ground that they......
June 26, 2018 Case Laws Service Tax AT

Rule 6 (7B) of the Service Tax Rules, 1994 - consolidated invoice issued covering all the transactions in a particular month - Whether law permits different service tax.....
June 26, 2018 Case Laws Central Excise AT

Benefit of exemption - The weighing machines and conveyors being integral part of Bio Gas Combustion Co-Generation Power Project as certified by the Managing Director of....
June 26, 2018 Case Laws VAT and Sales Tax HC

Revision of returns - KVAT Act, 2003 - At the risk of repetition, it has to be stated that there is no prohibition in attempting a revision of return after the time......
June 25, 2018 Case Laws Income Tax HC

Disallowance 14A read with Rule 8D - The assessing authority also could not have called upon the Assessee himself to undertake the exercise of computing the disallowance....
June 25, 2018 Case Laws Income Tax HC

Claim of deduction / loss relating to the 'project expenses' in the computation of taxable total income - AO fell in error in going by the fact that the expenditure was.....
June 25, 2018 Case Laws Income Tax HC

Deemed dividend u/s 2(22)(e) - nature of receipt of sum from a company in which assessee is having 25.24% holding - assessee’s case that the same formed part of......
June 25, 2018 Case Laws Income Tax AT

Penalty u/s 272 A(2)(k) - delay in filing e-TDS return - the change /lack of staff with the assessee-organization does not constitute to be a reasonable cause to file......
June 25, 2018 Case Laws Income Tax AT

Unexplained cash deposits in Bank account - The explanation given by assessee cannot be simply rejected when he states that he encashed the traveler cheques and......
June 25, 2018 Case Laws Income Tax AT

Exemption u/s 11 - The interest earned on fixed deposit with banks complying with the provisions of Section 11 (5) is exempt and the proviso to Section 2( 15) has no application
June 25, 2018 Case Laws Income Tax AT

Applicability of Section 44BB - the supplying of vessels for the said purposes is inextricably connected with the prospecting, production of mineral oil - any activity......
June 25, 2018 Case Laws Income Tax AT

Assessment u/s 158BC / 158BD - No satisfaction note has been recorded on the date of issue of notice under section 158BD - The satisfaction note supplied to the assessee....
June 25, 2018 Case Laws Customs AT

100% EOU - diversion of duty free goods - When the recovery of duty itself is questionable, confiscation and imposition of penalty will not survive.
June 25, 2018 Case Laws Customs AT

Classification of imported goods - Lead Concentrate - waste and scrap of lead in powder form - the item falls under the classification of Heading ‘Concentrate’ under 26070000
June 25, 2018 Case Laws Central Excise AT

Classification of goods - printing of the items such as Books, Magazine, Posters, Letter Head, Letter Pad, Envelop, Calender, Flayers Receipt Book, Product Folders, News....
June 23, 2018 Case Laws GST AAR

Levy of GST - distribution of electricity - The Services provided by M/s TPADL with respect to the non-tariff charges recovered from their customers are not eligible for....
June 23, 2018 Case Laws GST AAR

Levy of GST - Difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service - The service provided by M/s. Rishi Shipping is classifiable....
June 23, 2018 Case Laws Income Tax HC

Deduction u/s 80IB - two flats in a housing project sold to two members of the same family - the amendments were prospective with effect from 1.4.2010 - since the actual....
June 23, 2018 Case Laws Income Tax HC

Recovery proceedings - attachment of property - order u/s 281 of the Income Tax Act - under the amended provision, the question of mens rea or intention to defraud does.....
June 23, 2018 Case Laws Income Tax AT

Sale of scrap generated while repairing building - to be taxed as separate income or to be adjusted against the written down value of the block of asset - the scrap sale....
June 23, 2018 Case Laws Income Tax AT

Rental income received from Directors - Even though assessee has offered the income under the head "business and profession‟, however, no depreciation has been......
June 23, 2018 Case Laws Income Tax AT

Validity of reopening of assessment beyond 4 years - there is no mention that income amounting to ₹ 1 lac or more is believed to have escaped assessment -......
June 23, 2018 Case Laws Income Tax AT

Assessment u/s 153A - Addition u/s 68 - the burden had shifted to revenue to show the basis of some reliable and tangible material which could indicate undisclosed......

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F: SCN due date S. 73

F: REVERSAL OF ITC ON RE-IMPORT OF GOODS EXPORTED UNDER LUT

F: Misuse of power

N: Seeks to amend Rule 18 and Rule 19 of the Central Excise Rules, 2017

N: Seeks to rescind Notification No. 32/2022-Customs dated 30th June, 2022.

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N: Seeks to rescind Notification No. 08/2022-Central Excise dated 30th Ju...

F: GST INPUT ON GTA BILL WITH 5% INVOICE

F: Export Return

H: Authorities denied personal hearing despite request, order quashed.

H: Refund denied if export proceeds realized in INR via non-resident Vost...

H: Disputed tax case relief: 10% deposit required for stay on order pendi...

H: Quashed penalty for transporting goods after e-way bill expiry; proced...

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H: Popular flour mixes with spices & ingredients classified differently, ...

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H: Tax reopening quashed, AO's reasons cryptic & lacking nexus for belief...

H: Tax dispute settled under Vivad se Vishwas Act despite minor delay in ...

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H: Counterfeit goods can't be absolutely confiscated if IPR Rules not fol...

H: Allocation of common expenses, transfer pricing, prior period expenses...

H: Chartered accountant's resignation delayed audit report filing; no tax...

C: SMS and E-mail alerts to investors by stock exchanges

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