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Highlights / Annotations / Catch Notes For June

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1 ....70 71 72 737475 76 77 78........ 127

June 22, 2018 Case Laws Income Tax

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

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

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

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

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

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

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

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

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

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

Claim for Depreciation on crimping of yarn - manufacturing activity - activity of texturizing and twisting of yarn amounts to manufacturing or article or thing distinct.....
June 21, 2018 Case Laws Income Tax

Loss on sale of debentures - assessee has sold a capital asset which has resulted in a capital loss thus as per the provisions of section 71 the loss suffered on the......
June 21, 2018 Case Laws Income Tax

Addition u/s.68 - gift - When however, large amounts are stated to have been gifted, that too by a person having no blood relation with the assessee, the question of......
June 21, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - failure to take stamp duty value of property u/s 50C being land and building for sale - From a clear distinction between sale......
June 21, 2018 Case Laws Income Tax

Approval u/s. 80G(5) - entitlement to benefit of exemption u/s. 11 - fulfillment of terms of section 80G(5C)(iv) by depositing 1 crore of rupees in Prime Minister's......
June 21, 2018 Case Laws Income Tax

If the brought forward losses and unabsorbed depreciation are directly relatable to the Transferred Company, the same has to be carried forward in the hands of the......
June 21, 2018 Case Laws Income Tax

Penalty proceedings u/s 271(1)(c) - The assessee herein is a technical person and may not necessarily know the complicated tax laws - assessee acting on legal advice,......
June 21, 2018 Case Laws Income Tax

Validity of assessment order - non-existent entity (Liquidated company) - There is no information, whether the assessee complied with various provisions of the Act......
June 21, 2018 Case Laws Income Tax

Revision u/s 263 - Provisions u/s 263 of the Act becomes redundant, if it is not invoked in such type of cases like the present one where the assessee pleads before the.....
June 21, 2018 Case Laws Income Tax

Penalty u/s 271(1)(C) - Disallowance of interest expenditure and letter of credit charges - difference of opinion between the AO as well as the assessee that the money......
June 21, 2018 Case Laws Income Tax

Set off of loss - speculation loss or not - loss (on account of sale of derivatives) would be allowed to be set off against income arising out of proper business because....
June 21, 2018 Case Laws Income Tax

When the genuineness of the transaction has not been doubted by the lower authorities as also the importance of urgency of raising cash loan, the penalty u/s 271D & 271E....
June 21, 2018 Case Laws Customs

Suspension of CHA License - The role disclaimed by the appellant for questioning the suspension, if ruled upon at this stage, would render redundant the process under......
June 21, 2018 Case Laws Service Tax

Business Auxiliary Services - implementation of Wide Area Network (WAN) - the procurement of service for ETTSA cannot be brought within the levy of service tax under BAS....
June 21, 2018 Case Laws Service Tax

Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - works contract service were not used for construction or execution of works contract of building or civil structure.....
June 21, 2018 Case Laws Service Tax

GTA Service - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a......
June 21, 2018 Case Laws Service Tax

Classification of Services - Site formation and clearing services or mining services? - Water sprinkling is an activity that is required to prevent the dispersal of dust....
June 21, 2018 Case Laws Service Tax

The appellant has discharged his duty liability belatedly; consequently the appellant is required to pay interest for the said delay. The provision of section 75 of......
June 21, 2018 Case Laws Service Tax

Rejection of Voluntary Compliance Entitlement Scheme (VCES) Declaration - first there is no service of any inquiry letter to the appellants, secondly the information......
June 21, 2018 Case Laws Central Excise

Penalty - duty paid before issuance of SCN - Mere depositing the amount does not amount to payment of duty. Payment of duty would arise when the liability is accepted.......
June 20, 2018 Act Rules GST

Inspection and verification of goods - time for recording of the final report in Part B of FORM EWB-03, may be extended for a further period not exceeding three days.
June 20, 2018 Act Rules GST

Centralized registration in case of GTA - GST - a transporter who is registered in more than one State or UT having same PAN, may apply for a unique common enrolment......
June 20, 2018 Case Laws VAT and Sales Tax

Penalty u/s 70[2][a] of the KVAT Act, 2003 - availing ITC on he basis of fake and false invoices - burden of proving that the claim of input tax credit is correct, is......

1 ....70 71 72 737475 76 77 78........ 127

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