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Highlights / Annotations / Catch Notes For July of 2018

Home Highlights July July 2018 Year 2018

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Showing 301 to 350 of 399 Records

1 ....3 4 5 678

July 9, 2018 Case Laws Central Excise

Cenvat Credit - The denial of the facility of reversal of proportionate credit is not consistent with law. The appellant is entitled to such reversal as an alternative......
July 9, 2018 Case Laws VAT and Sales Tax

Denial of input tax credit - the registrations of the dealers from whom the assessee had made purchases, were cancelled with retrospective effect - when the purchases......
July 7, 2018 Act Rules Companies Law

Maintenance of liquid assets and creation of deposit repayment reserve account - Rule 13 of the Companies (Acceptance of Deposits) Rules, 2014.
July 7, 2018 Act Rules Companies Law

Manner and extent of deposit insurance - Rule 5 Omitted - Rule 5 of the Companies (Acceptance of Deposits) Rules, 2014.
July 7, 2018 Act Rules Companies Law

Intending to invite deposit from its members - A certificate from Statutory auditor shall be required in prescribed form - Rule 4 of the Companies (Acceptance of Deposits) Rules, 2014.
July 7, 2018 Act Rules Companies Law

Directors KYC - Due date of submission of e-form DIR-3-KYC is 30th April (each year) - However, for the individual who has DIN as on 31.3.2018, the due date is 31-8-2018
July 7, 2018 Act Rules Companies Law

DIN shall be deactivated if e-form DIR-3-KYC not submitted within stipulated time - Rule 11 of the Companies (Appointment and Qualification of Directors) Rules, 2014
July 7, 2018 Notifications Companies Law

Companies (Registration of Charges) Amendment Rules, 2018 - Important amendments
July 7, 2018 Notifications Companies Law

FEE FOR FILING e- Form DIR-3 KYC under rule 12A - Nill fee if submitted Upto 30th April (this year upto 31-8-2018) - Else ₹ 5000/-
July 7, 2018 Case Laws GST

Classification of Polypropylene Leno Bags - ‘PP Leno Bags’, if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and....
July 7, 2018 Case Laws GST

Levy of GST on Rakhi - Mere inclusion of “Rakhi” in a Puja Thali at the discretion of either the Customer or the Supplier does not make it an integral and essential part....
July 7, 2018 Case Laws GST

Levy of IGST - Concessional rate of tax - supply of goods to specified institutions - Is the concessional tax rate of 5% as given under N.No. 47/2017 is applicable only.....
July 7, 2018 Case Laws GST

Classification of goods - Rate of GST - Lyophilizers-Machinery for the plant - Machinery meant for manufacturing life saving drugs - The tax rate leviable on supply of “....
July 7, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(b) - non compliance of notices u/s 148/142(1) - assessee was not served with any of the notices issued by the AO due to the change of address.....
July 7, 2018 Case Laws Income Tax

Nature of expenses - capital or revenue expenditure - license expenses towards WAN and local hardware - annual fee - license expenses incurred by assessee do not create.....
July 7, 2018 Case Laws Income Tax

Validity of reassessment proceedings - validity of reasons to believe - Mere repetition of the language of the section is not sufficient. It has to be proved as to how......
July 7, 2018 Case Laws Customs

Refund of SAD - whether the rice bran and the extracted rice bran oil are one and same commodity to avail benefit of notification? - Held No - refund not allowed.
July 7, 2018 Case Laws Customs

Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the......
July 7, 2018 Case Laws Service Tax

CENVAT credit - input services - painting service - Any service which is not per se for construction of building but is merely for renovation/ modernisation/ maintenance....
July 7, 2018 Case Laws Service Tax

Services rendered to SEZ unit - Even if the event is held outside, since the services were for advertisement of product of SEZ, the services provided is to be considered....
July 7, 2018 Case Laws Central Excise

CENVAT credit - credit of the ‘Sugar Cess’ as a duty of excise - Rule 3 of the Cenvat Credit Rules, 2004 - It is settled that Sugar Cess is a tax and not a fee - credit allowed.
July 7, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - clearance of inputs as such - The appellant is not required to reverse the credit on input services that was taken along with duty paid on such inputs.
July 6, 2018 Notifications GST

Central Goods and Services Tax (Seventh Amendment) Rules, 2018 - Corresponding rules amended accordingly.
July 6, 2018 Case Laws Income Tax

TDS u/s 195 - Since there is no transfer of technology or use of any technology and payment is only simply for affiliation, the above amount cannot be considered as......
July 6, 2018 Case Laws Income Tax

TDS u/s 194A - interest on deposits paid in excess of ₹ 10,000/- to its members - assessee is a cooperative society registered as a cooperative bank and is also......
July 6, 2018 Case Laws Income Tax

Reopening of assessment - wrong name given in the notice - curable mistake u/s 292B - mentioning the name of the assessee, a dead person, on the assessment order is a......
July 6, 2018 Case Laws Income Tax

Additions towards salary paid - at the time of assessment the assessee could not produce the person to whom the salary was given because that person was left job......
July 6, 2018 Case Laws Income Tax

Depreciation on computer software purchased separately (SAP Software) - @ 60% OR 25% - higher depreciation in initial years would ultimately lead to lower depreciation......
July 6, 2018 Case Laws GST

Taxation of Rectified Spirit/ Extra Neutral Alcohol (ENA) under GST - Applicability of GST on ENA - Since the issue raised by the applicant is pending before GST Council....
July 6, 2018 Case Laws Central Excise

No export of goods - Clandestine removal - Conditions of the notification not satisfied - The appellant has removed the goods without informing the Department. The......
July 6, 2018 Case Laws Customs

Concessional rate of duty - import of Crude Palmolein (Edible Grade) - When the imported goods conform to the specific description under Ch 1511 10 00 as “crude Oil” and....
July 6, 2018 Case Laws Customs

Jurisdiction - power of fixing the value of imported goods - the Commissioner of Customs (Appeals) is also a proper officer of Customs for the purposes of valuation of imported goods
July 6, 2018 Case Laws Service Tax

Refund claim - service tax paid under mistake of law - time limitation - Assessee's claim to refund would not be disallowed solely because it seemed barred by limitation.
July 6, 2018 Case Laws Service Tax

Technical testing and analysis services - clinical trial to new drugs for various manufacturing companies (sponsors) - respondent are participating in various drug......
July 6, 2018 Case Laws Service Tax

Renting of immovable property services - the amounts recovered on account of pre mature vacation of the rented premises can be treated has amount received ‘in relation......
July 6, 2018 Case Laws Service Tax

Though the assessee is entitled to cenvat credit of 50% on the capital goods in the year of receipt/ balance 50% is available to them in subsequent year. Availing credit....
July 6, 2018 Case Laws Service Tax

Technical Inspection and Certification Service - Merely because they obtained registration and paid service tax for a short period, they cannot for forced to pay service....
July 6, 2018 Case Laws Service Tax

Classification of services - The activity of letting out the studio will not come within the definition of Video Tape Production.
July 6, 2018 Case Laws Central Excise

Cenvat Credit - Exempted goods - availing credit of Education Cess and Secondary Higher Education Cess paid - Since tractors are exempted goods therefore credit of......
July 6, 2018 Case Laws Central Excise

CENVAT credit availed on defective/rejected goods - duty paying documents - while returning the goods, distributors have issued credit notes in the manufacturer favour......
July 6, 2018 Case Laws Central Excise

Clandestine removal - A private document without any corroborative evidence brought on record cannot be made the basis of clandestine manufacture and clearances of excisable goods
July 6, 2018 Case Laws Central Excise

Refund of duty paid in Cash - manufacturing of cement - different rates when manufactured using Clinker and using Limestone & Gypsum - exemption is required to be......
July 6, 2018 Case Laws Central Excise

CENVAT Credit - emergence of iron ore fines during the process of manufacture did not amount of manufacture and hence, the provisions under Rule 6(3) (b) were not attracted.
July 5, 2018 Case Laws GST

Levy of GST - Tripartite agreement - taxability of services - scope of 'supply' - Alternate accommodation to be paid to the tenant of the old building by the......
July 5, 2018 Case Laws Income Tax

Rejection of an application for settlement of case - short fall in payment of tax and interest - request for adjustment with refund amount was not considered -......
July 5, 2018 Case Laws Income Tax

Penalty u/s 271AAB - need to maintain the books of account u/s 44AA - determination of turnover - unexplained advances - The amount of advance itself is not in the......
July 5, 2018 Case Laws Income Tax

Addition u/s 56(2)(vii)(a) - When the revenue has accepted the amount as loan in the hands of other party, the Revenue cannot take up a contrary stand and treat the same....
July 5, 2018 Case Laws Income Tax

Additions towards difference in SPF [Special Privilege Fee] paid and admissible - the subsequent Government orders will have to be taken into consideration for arriving.....
July 5, 2018 Case Laws Customs

100% EOU - Extended period of limitation - escapement of assessment u/s 14 of the Customs Act, 1962 - The question of limitation is a mixed question of fact and law. It.....
July 5, 2018 Case Laws Service Tax

Rejection of settlement application - demand of service tax and eligible of Cenvat Credit - For any inaction on the part of Revenue to submit Final Verification Report,.....

1 ....3 4 5 678

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