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Highlights / Annotations / Catch Notes For July

Home Highlights July

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1 ....68 69 70 717273 74 75 76........ 129

July 31, 2018 Case Laws VAT and Sales Tax

If after payment of quarterly tax the compounding application is rejected, necessarily, the assessee will have to file returns by producing the books of account.......
July 30, 2018 Circulars DGFT

The exporters/ members of trade are requested to apply in the online module for SEIS only after 01.09.2018.
July 30, 2018 Act Rules Companies Law

Declaration from Subscribers and First Directors - Requirement of submission of Affidavit done away with - Mere declaration in specified form will be enough - Rule 15 of....
July 30, 2018 Act Rules Companies Law

One Person Company - Meaning of the term "resident in India" who is eligible to incorporate one person company amended - Rule 3 of the Companies (Incorporation) Rules, 2014.
July 30, 2018 Case Laws GST

Valuation under GST - Reduction on account of Discount - Section 15(3)(b) of the CGST Act - Whether the amount paid to authorized dealers towards “rate difference” after....
July 30, 2018 Case Laws Service Tax

Classification of Services - the appellant was providing food services in the premises of Noida Golf Course at Noida - whether the services would fall under the head......
July 30, 2018 Case Laws Service Tax

Commercial Training & Coaching Services - appellant is engaged in only selling of study material to the students of these coaching centers and paying VAT on sale of......
July 30, 2018 Case Laws Income Tax

Transfer pricing - Addition on account of the interest on receivables - the six months period granted by assessee is reasonable and so no interest can be levied just......
July 30, 2018 Case Laws Income Tax

Estimation of profit of Suppressed turnover - Generally in real estate/contract cases, profit is estimated at 12.5%. As assessee has mostly sold real estate plots, we......
July 30, 2018 Case Laws Income Tax

Exclusion of investments in 'Mutual Funds Growth Option' while calculation the disallowance u/s 14A r.w.r. 8D - being investment yielding taxable income - AO directed to....
July 30, 2018 Case Laws Income Tax

Rectification order u/s 154 - claim of long term capital loss - the returns filed u/s 139(5) and claim made therein in the revise return, which has no effect on the......
July 30, 2018 Case Laws Service Tax

Credit Cards Services - issuing bank receiving certain commission from the acquiring bank on swiping of credit cards - the appellant is not engaged in any activity of......
July 30, 2018 Case Laws Income Tax

TDS credit - AO directed to allow the credit of the TDS available in the account of the assessee firm which has ceased to exist due to the succession of the business......
July 29, 2018 Case Laws GST

Levy of GST - Classification - composite supply - EPC Contract - standalone contract for transportation of Equipment for which separate consideration is received - same.....
July 29, 2018 Case Laws GST

Return of seized documents to petitioner - search and seizure under GST - Because of that declaration that the petitioner has no other records to be produced, the......
July 29, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - power of ITAT u/s 254 - enhancement of tax liability of the assessee - ITAT was right and within its jurisdiction in directing......
July 29, 2018 Case Laws Income Tax

Chit fund as not a money lending business - Tribunal treating moneys not paid by the prize chit winners as bad debts ? - relationship of creditor and debtor between the.....
July 29, 2018 Case Laws Income Tax

Violation of principles of the natural justice by the lower authority - reliance on the statement of employees - the statement is stated to have been recorded at the......
July 29, 2018 Case Laws Income Tax

Exemptions u/s 11 - Charitable activity - Merely because while carrying out the activities for the purpose of achieving the objects of the Trust, certain incidental......
July 29, 2018 Case Laws Income Tax

Exemption u/s 10(10C) claim in the revised return - When the Income Tax Department has the power to demand payment of tax, where there is a deficit, it is equally a......
July 29, 2018 Case Laws Income Tax

Approval u/s 80G(5) eligibility - applicant has not commenced significant charitable activity as per its objects - since there is no allegation of failure to fulfill the....
July 29, 2018 Case Laws Income Tax

MAT - book profit adjustments - the methodology adopted by the assessee to prioritise set off of unabsorbed loss regardless of unabsorbed depreciation being lower is not....
July 29, 2018 Case Laws Income Tax

CIT was not justified in invoking section 263 in holding that income from growing of mushroom is an agricultural income. However, no fault can be found with the order of....
July 29, 2018 Case Laws Central Excise

Valuation - inclusion of packing material supplied by customer in assessable value - in terms of section 4 read with Rule 6 of valuation Rules, 2000, the packing......
July 29, 2018 Case Laws Central Excise

Valuation - transmission towers - inclusion of value of nuts and bolts in assessable value - The transaction of the nuts and bolts is clearly a trading activity on which....
July 27, 2018 Notifications Customs

Seeks to exempt IGST calculated on the assessable value over and above the value (Pool in Price) at which Urea is sold by Department of Fertilizers to Fertilizer......
July 27, 2018 Notifications GST

Concessional rates of GST / IGST on specified handicraft items (5% or 12%) - New Notification no. 22/2018 -Integrated Tax (Rate)
July 27, 2018 Notifications GST

Refund of GST due to inverted rate of tax - removal of Fabric from negative list w.e.f. 1.8.2018 - amendments to the Notification 05/2017-Integrated Tax (Rate)
July 27, 2018 Notifications GST

Absolute exemption from GST on supply of goods - scope enlarged - Amendments to the Notification 02/2017-Integrated Tax (Rate)
July 27, 2018 Notifications GST

Rates of GST on Supply of Goods as per the schedules - Amendments to the Notification 01/2017-Integrated Tax (Rate)
July 27, 2018 Notifications GST

Supply of works contract services in relation to construction to the Government - the term "Busienss" explained - Amendments to the Notification No. 8/2017 – Integrated Tax (Rate)
July 27, 2018 Notifications GST

Activity which shall neither be treated as supply of good nor a service - amendments to the notification No. 11/2017- Integrated Tax (Rate) - any activity in relation to....
July 27, 2018 Notifications GST

Supply of services by DSA to banks/NBFCs shall be taxable on reverse charge basis - Amendments to the notification No. 10/2017- Integrated Tax (Rate)
July 27, 2018 Notifications GST

Exemption to various supply of services - Amendments to the notification No. 9/2017- Integrated Tax (Rate)
July 27, 2018 Notifications GST

Rates of GST on services - amendments to the notification No. 8/2017- Integrated Tax (Rate) in relation to Accommodation Services, Multimodal transportation of goods and....
July 27, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Revenue expenditure or not - expenses on NPA’s - merely because the assessee has claimed the expenditure, which claim was not accepted or not......
July 27, 2018 Case Laws Service Tax

CENVAT Credit - trading activities - common inputs used for providing taxable services as well as in trading activity - the assessee’s argument that there is no......
July 27, 2018 Case Laws Service Tax

Business Exhibition Service - lease out stalls - Cultural Dusshera Exhibition - leasing stalls and land will not fall under the category of “business exhibition services”.
July 27, 2018 Case Laws Service Tax

GTA Services - transportation of effluents out of operational area to ETP - the transportation of effluents cannot be treated as transportation of 'goods' and hence......
July 27, 2018 Case Laws Service Tax

Scope of SCN - Banking and Other Financial Services - appellants is a non-banking financial institution - Only a company, corporation or cooperative society would fall......
July 27, 2018 Case Laws Service Tax

Classification of services - Works contract or Erection, installation, and commissioning services? - Registration under the wrong classification earlier by the assessee.....
July 27, 2018 Case Laws Service Tax

Reverse Charge Mechanism - GTA Service - The argument that since the service providers are mostly individual truck owners do not fall under goods transport agency is not....
July 27, 2018 Case Laws Central Excise

Valuation - inclusion of the design, drawing and layout charges in the assessable value of printed cartoons - Section 4(3)(d) - demand confirmed.
July 26, 2018 News GST

GST slab of 28% may become virtual "hollow shell" in year or so, says CEA
July 26, 2018 News Indian Laws

Extension of Due Date for filing of Income Tax Returns - from 31st July, 2018 to 31st August, 2018
July 26, 2018 Case Laws Income Tax

Nature of expenditure - payment made to sub-tenant - In fact, through the negotiation the assessee acquired some kind of an enduring right of possession over the......
July 26, 2018 Case Laws Income Tax

Nature of land sold - the decision to treat the transferred property as agricultural land is against law and facts, especially since the assessee has not established......
July 26, 2018 Case Laws Income Tax

TDS u/s 195 - The assessee is not liable to deduct tax under the provisions of section 195 of the I.T. Act on account of foreign agency commission paid outside India for....
July 26, 2018 Case Laws Income Tax

TDS u/s 194H - prepaid connections - Distributor is merely a link between assessee and ultimate consumer / subscriber and distributor can at best enforce obligation on......
July 26, 2018 Case Laws Income Tax

Addition towards undisclosed income being write back of redeemable non cumulative preference shares - write back of preference share capital cannot be taxed u/s 28(iv)......

1 ....68 69 70 717273 74 75 76........ 129

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