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Highlights / Annotations / Catch Notes For June

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1 ....74 75 76 777879 80 81 82........ 127

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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.....
June 12, 2018 Case Laws Income Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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......

1 ....74 75 76 777879 80 81 82........ 127

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F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Time limit to upload Form GST MOV-09 on GST portal

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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