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Highlights / Annotations / Catch Notes For July of 2018

Home Highlights July July 2018 Year 2018

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Showing 1 to 50 of 399 Records

12 3 4 5........ 8

July 31, 2018 News GST

Authorities Boost Efforts Against Tax Evasion with Advanced Data Analytics Under GST Regime for Fair Market Competition.
July 31, 2018 News GST

GST Simplified Returns Update: July 2018 Revisions Aim to Streamline Filing, Enhance Compliance, and Reduce Business Burden.
July 31, 2018 Act Rules Customs

Sea Cargo Manifest and Transhipment Regulations, 2018 to Take Effect November 1 Instead of August 1.
July 31, 2018 Case Laws Customs SC

Strict Interpretation of Ambiguity in Exemption Favors Revenue, Not Assessee.
July 31, 2018 Case Laws Income Tax HC

Transitioning from Leasehold to Ownership is a Cost of Acquisition for Capital Gains u/ss 48 and 55.
July 31, 2018 Case Laws Income Tax HC

Tax Authorities Confirm No Extra Deductions for Suppressed Sales; All Income Additions Upheld by Authorities.
July 31, 2018 Case Laws Income Tax HC

Oral Trusts Qualify for Registration with Evidence Under Income Tax Act Sections 12AA or 12A.
July 31, 2018 Case Laws Income Tax AT

Retail Outlet Expenses Considered Part of Single Business Operation; Allowed as Revenue Expenditure Once Business Commences.
July 31, 2018 Case Laws Income Tax AT

Excise Duty Refund as Self Cenvat Credit is a Capital Receipt, Not Taxable; Section 80IB Deductions Irrelevant.
July 31, 2018 Case Laws Income Tax AT

Domain Name Registration Fees Classified as Royalties u/s 9(1) of the Income-tax Act.
July 31, 2018 Case Laws Income Tax AT

Wharfage Charges Exempt from TDS u/s 194I; Not Classified as Rent by Port Authorities.
July 31, 2018 Case Laws Indian Laws HC

Cheque Bounce Case: No Offence by Petitioner Due to Lack of Statutory Notice u/s 138.
July 31, 2018 Case Laws Customs AT

Imported CKD Vehicle Exceeds 250-Watt Limit, Requires Registration; Penalty Issued for Breaching Import Policy Notes.
July 31, 2018 Case Laws Customs AT

Import Valuation of Sukkur Dates Challenged; Enhancement Without Rejecting Transaction Value Violates Rule 12 of Customs Valuation Rules.
July 31, 2018 Case Laws Service Tax AT

Rajasthan Housing Board Must Pay Service Tax on Commercial Leases, Not on Residential Units.
July 31, 2018 Case Laws Service Tax AT

Commissioner (Appeals) Dismisses Export Service Rebate Claims as Time-Barred Due to Non-Adherence to Reasonable Time Doctrine.
July 31, 2018 Case Laws Service Tax AT

Government-Owned Corporation Cleared of Mala Fide Intent in CENVAT Credit Case; No Extended Limitation Period Applied.
July 31, 2018 Case Laws Service Tax AT

Banking Sector Appellant Unlikely to Acquire Small CENVAT Credits Due to Large Transactions and Significant Tax Payments.
July 31, 2018 Case Laws Central Excise AT

CENVAT Credit Denied for Inputs on Bought Items Like Soap and Herbal Oil; Repayment Demand Confirmed.
July 31, 2018 Case Laws Central Excise AT

Goods Classification: Cotton Tents Qualify for 4% Duty Under Notification for "Cotton, Not Containing Other Textile Material.
July 31, 2018 Case Laws VAT and Sales Tax HC

Tax Procedures Require Reasonable Time Limits; Notices Beyond Reasonable Periods Are Invalidated.
July 31, 2018 Case Laws VAT and Sales Tax HC

Rejected Compounding Application Requires Taxpayer to File Returns with Supporting Documents; No Automatic Contract Established.
July 30, 2018 Circulars DGFT

Online Applications Required for Service Exports from India Scheme Starting September 1, 2018.
July 30, 2018 Act Rules Companies Law

Subscribers and first directors no longer need affidavits; a declaration form suffices per Companies (Incorporation) Rules, Rule 15.
July 30, 2018 Act Rules Companies Law

Amendment Redefines "Resident in India" for One Person Company Incorporation Under Companies Law, Affects Eligibility Criteria.
July 30, 2018 Case Laws GST AAR

Rate Difference Payments Excluded from Transaction Value in GST Valuation u/s 15(3)(b) of CGST Act.
July 30, 2018 Case Laws Service Tax AT

Noida Golf Course food services classified as 'restaurant service' for service tax, not 'outdoor catering'.
July 30, 2018 Case Laws Service Tax AT

Sale of Study Materials at Coaching Centers Exempt from Service Tax, Only VAT Applicable, Says Court Decision.
July 30, 2018 Case Laws Income Tax AT

Interest on Receivables: Six-Month Grace Period Deemed Reasonable; No Interest Levied for Year-End Outstanding Balances.
July 30, 2018 Case Laws Income Tax AT

Real Estate and Contract Cases: Profits Estimated at 12.5% for Fairness in Suppressed Turnover Calculations.
July 30, 2018 Case Laws Income Tax AT

Investments in Mutual Funds Growth Option Excluded from Disallowance Calculation u/s 14A and Rule 8D.
July 30, 2018 Case Laws Income Tax AT

Rectification Order Allows Carry Forward of Capital Losses Despite No Positive Income Change in Revised Returns u/s 154.
July 30, 2018 Case Laws Service Tax AT

Issuing Bank's Commission on Card Swipes Not Taxable as "Credit Card Services" Under Tax Rules.
July 30, 2018 Case Laws Income Tax AT

Tax Officer to Allow TDS Credit for Firms Succeeded by Companies When Income Recognized in Subsequent Year.
July 29, 2018 Case Laws GST AAR

Standalone Transport Contracts Under EPC Liable to GST as Works Contracts Per Section 2(119) of GST Act.
July 29, 2018 Case Laws GST HC

Petitioner Seeks Return of Seized Documents; GST Department Agrees to Provide Copies, Excludes Pen Drive Data.
July 29, 2018 Case Laws Income Tax HC

ITAT Uses Section 254 to Address Deemed Dividend u/s 2(22)(e), Orders Fair Market Value Examination of Shares.
July 29, 2018 Case Laws Income Tax HC

Tribunal Rules Chit Funds Not Money Lending Business; Unpaid Prize Chits Recognized as Bad Debts for Tax Purposes.
July 29, 2018 Case Laws Income Tax HC

Reliance on Employee Statements During Inspection Violates Natural Justice Principles, Raises Fairness Concerns in Proceedings.
July 29, 2018 Case Laws Income Tax HC

Charitable Trusts Retain Tax Exemptions for Incidental Surpluses u/s 11; Activities Not Considered Commercial.
July 29, 2018 Case Laws Income Tax HC

Tax Department Must Refund Excess Payments, Applies to Section 10(10C) Exemption Claims in Revised Returns.
July 29, 2018 Case Laws Income Tax HC

Approval Directed for Section 80G(5) Despite Lack of Significant Charitable Activities; No Allegations of Non-Compliance Found.
July 29, 2018 Case Laws Income Tax AT

Taxpayer's Method of Prioritizing Loss Set-Off Over Depreciation Misaligns with Clause (iii) of Section 115JB Purpose.
July 29, 2018 Case Laws Income Tax AT

CIT wrongly used Section 263 to classify mushroom cultivation income as non-agricultural; verification order for income upheld.
July 29, 2018 Case Laws Central Excise AT

Excise Duty Includes Free Packing Materials from Customers as Part of Transaction Value u/s 4, Rule 6 Valuation Rules 2000.
July 29, 2018 Case Laws Central Excise AT

Transmission Tower Valuation Excludes Nuts and Bolts; Trading Activity Not Subject to Duty or Value Inclusion.
July 27, 2018 Notifications Customs

Exemption sought for IGST on assessable value exceeding sale value of urea in high sea sales transactions.
July 27, 2018 Notifications GST

Concessional GST/IGST Rates of 5% or 12% Introduced on Handicraft Items to Boost Sector Growth.
July 27, 2018 Notifications GST

GST Refunds for Inverted Tax Rate: Fabric Removed from Negative List from August 1, 2018, Per Notification 05/2017-Integrated Tax (Rate).
July 27, 2018 Notifications GST

GST Exemption Expanded: More Goods Qualify for Tax Relief per Notification 02/2017-Integrated Tax (Rate) Amendments.

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