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Highlights / Annotations / Catch Notes For July of 2018

Home Highlights July July 2018 Year 2018

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Showing 101 to 150 of 399 Records

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July 24, 2018 Case Laws Income Tax

Exemption u/s 11 - addition on account of hostel surplus fee received by the assessee - ‘providing hostel to the students/staff working for the society is incidental to.....
July 24, 2018 Case Laws Income Tax

TDS u/s 194A - assessee had received Form 15G/15H - Not sending these Forms Specifically to CIT, TDS is a mere technical breach. Therefore, the Ld. CIT(A) has rightly......
July 24, 2018 Case Laws Income Tax

After deleted the additions in the hands of assessee, CIT(A) proceeded further in directing the AO to make the additions in the hands of some other persons and such......
July 24, 2018 Case Laws Income Tax

Transfer pricing - selection of comparable - Every difference which is likely to affect the comparability analysis has to be taken note of and suitable adjustment has to....
July 24, 2018 Case Laws Income Tax

Since the return filed before the date of search did not attain finality, return filed u/s 153A of the Act has to be treated as having been filed for the first time and.....
July 24, 2018 Case Laws Service Tax

Car Parking Charges are admittedly towards provision of open car parking place within the residential complex - the provision of parking place within the residential......
July 24, 2018 Case Laws Service Tax

Extended period of limitation - when the Department sought details of commission received by the appellant from the M/s ICICI HFC Ltd, the assessee failed to respond to.....
July 24, 2018 Case Laws Service Tax

Services provided by banks for collection of telephone bills, insurance premium on behalf of the client companies have to be considered as cash management service and......
July 24, 2018 Case Laws Central Excise

CENVAT Credit - whether the appellant could have taken the Cenvat credit of service tax paid on the services which were also utilised by their unit number-II? - since......
July 23, 2018 Case Laws GST

Nature of supply - The activity of fabrication and fitting and mounting of bus bodies on the chassis supplied by the other party is a composite supply with supply of......
July 23, 2018 Case Laws GST

The value of points forfeited of the applicant on which money had been paid by the issuer of points on account of failure of the end customers to redeem the payback......
July 23, 2018 Case Laws GST

Classification of goods - Truck Mounted Cranes (TMC) - The product manufactured/supplied by the applicant, which is resultant of mounting/fixing of crane on readymade......
July 23, 2018 Case Laws GST

Classification of goods - Battery’ for Mobile Handset - Under which of the chapter headings of the Customs Tariff Act, 1985, the said product “battery for mobile......
July 23, 2018 Case Laws Income Tax

Valuation of closing stock - Even if the excise duty has not been paid and the assessee has postponed its payment, the valuation of the goods will not get affected.......
July 23, 2018 Case Laws Income Tax

Sale of property owned exclusively by one of the partners - Even if the partner has been allotted the share, prior to dissolution, as is revealed from the facts, capital....
July 23, 2018 Case Laws Income Tax

TDS liability - additions u/s 40(a)(ia) - the management of the LOTUS Note is not a mere sharing of any infrastructure or facility and since the assessee has received......
July 23, 2018 Case Laws Service Tax

Valuation - Mandap keeper service - Whether the Tribunal is correct in holding that no service tax is leviable/payable on the charges collected in the name of booking of....
July 23, 2018 Case Laws Service Tax

Business Auxiliary Service - The levy of VAT as well as Service Tax is mutually exclusive and once the transaction has been considered and declared as sale of goods it......
July 23, 2018 Case Laws Service Tax

Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not......
July 23, 2018 Case Laws Service Tax

Manpower Recruitment and Supply Agency Services - deputation of employees from one company to another does not involve profit or finance benefit there is no relationship....
July 23, 2018 Case Laws Central Excise

CENVAT Credit - fake invoices - allegation of non receipt of goods - The service tax payment in respect of transportation of goods also establish the transportation of......
July 23, 2018 Case Laws Central Excise

SC confirmed the decision of tribunal against the assessee denying the benefit of exemption from duty on Job work - Benefit under N/N. 214/86 - As the principal......
July 23, 2018 Case Laws Central Excise

SC confirmed the decision of tribunal on the issue of Valuation under Central Excise against the assessee - inclusion of insurance charges - tribunal found that such......
July 23, 2018 Case Laws VAT and Sales Tax

Input Tax Credit on Capital Goods - Section 19(3)(b) of the TNVAT Act - denial of credit on the ground that the claim was made after the expiry of the time stipulated in....
July 21, 2018 News GST

GST Council recommends GST rates reduction on several goods & for specified handicraft items
July 21, 2018 News GST

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - As updated on 21-7-2018
July 21, 2018 News GST

GST rate on Services - GST Council decision
July 21, 2018 News GST

GST council approves Simplified GST Return
July 21, 2018 News GST

Finance Minister Piyush Goyal addresses media after 28th GST council meet
July 21, 2018 News Indian Laws

Recommendations made during the 28thmeeting of the GST Council held in New Delhi on 21st 2018
July 21, 2018 News GST

Recommendations on opening of migration window for tax payers till 31st August, 2018
July 21, 2018 Case Laws GST

Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - The services provided by Esprit India to its associate concern in Hong Kong......
July 21, 2018 Case Laws GST

Rates of GST - Unit container - goods in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE....
July 21, 2018 Case Laws GST

The Brake Pads, i.e., friction material mounted on metal plate, manufactured by the applicant for motor vehicles of headings 8701 to 8705 (other than specified parts of.....
July 21, 2018 Case Laws GST

Classification of supply - Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods? - to be taxed as supply of services only.
July 21, 2018 Case Laws Income Tax

Penalty u/s 272A(2)(k) - delay in filing of quarterly statements in Form 26Q (TDS return) within the prescribed time - The explanation offered by the assessee would......
July 21, 2018 Case Laws Customs

Valuation of imported goods - Ball Valves - The transaction value has not been rejected by the Lower Authority by production of any positive evidences and the value......
July 21, 2018 Case Laws Customs

Duty Drawback - assessee was eligible for the drawback benefit in respect of electrical energy - Brand rate fixation for electrical energy and clean energy cess exported....
July 21, 2018 Case Laws Customs

Valuation - rejection of transaction value - Comparable goods - import of Zinc Plate from Bangladesh of irregular Shapes and Sizes - London Metal Exchange (LME) Bulletin....
July 21, 2018 Case Laws Service Tax

Registrar and Share Transfer Agents Service - Such amounts were reimbursed to the appellant on actuals. The appellant has raised separate invoices without markup for......
July 21, 2018 Case Laws Service Tax

Business Support Services - stock broker services - arrangement for the VPN - this is a cost sharing arrangement and not in the form of a service provider-service......
July 21, 2018 Case Laws Service Tax

Valuation - the consideration received by the appellant from their buyer on account of sale of parking space is a part and parcel of the services falling under the......
July 21, 2018 Case Laws Central Excise

CESTAT has been repeatedly passing remand orders virtually abdicating its responsibility as an Appellate Court. This trend is unhealthy given that it is the final Court.....
July 21, 2018 Case Laws Central Excise

Classification of goods - wastage, firewood, mango wood - the remnants of the logs which has undergone an activity of peeling for purpose of manufacturing ply wood......
July 20, 2018 Case Laws Income Tax

Denial the benefit under Section 80P(2) - The position of these assesses as co-operative societies being clear they cannot be construed as co-operative banks.
July 20, 2018 Case Laws Income Tax

Assessment of foreign company - in the working out of the order of the Tribunal results in the returned income being varied, then the procedure of passing a draft......
July 20, 2018 Case Laws Income Tax

Accrual of income - Nature of Lease – Finance by hire purchase lease – classification as per Accounting Standard 19 (AS-19) - the question has to be seen from the terms.....
July 20, 2018 Case Laws Customs

Levy of penalty on courier agency - The enhancement of value is due to suppression of the fact related to the contract of licence. Since this fact was not known to the......
July 20, 2018 Case Laws Service Tax

CENVAT Credit - whether the appellants (general insurance company) would be eligible for availing credit on tax paid on repair service provided by Authorized Service......
July 20, 2018 Case Laws Service Tax

CENVAT Credit - input service - “success fee” payable against the sale of Certified Emission Reduction - whether the appellants are entitled to service tax credit on......

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