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Highlights / Annotations / Catch Notes For July

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1 ....71 72 73 747576 77 78 79........ 129

July 18, 2018 Case Laws GST

Non-filing of part B of E-way bill - Inter and Intra State Supply of Goods or Services - Rule 138 and Section 68 of Central Goods and Service Tax Act, 2017 and M. P.......
July 18, 2018 Case Laws Income Tax

Transfer of case u/s 127 - “Absence of dissenting note” from officer of equal rank who has to agree to the proposed transfer would not constitute Agreement, envisaged......
July 18, 2018 Case Laws Income Tax

Addition of Short term capital gains u/s 45 - agriculture land - land sold as capital asset - transfer of land within a short span of one year, clearly reveals that the.....
July 18, 2018 Case Laws Income Tax

Income received by the appellant from sub-leasing a pert of the sub-licensing capacity alongwith part of the manufacturing unit - to be taxed as‘business income’ and not....
July 18, 2018 Case Laws Income Tax

Credit of TDS - assessee has raised this claim in the proceedings which were conducted by the AO u/s 154 otherwise than by filing revised return of income u/s 139(5) -......
July 18, 2018 Case Laws Income Tax

Disallowance of deduction u/s.35AD - There is no fault on the part of the assessee to apply and/or obtain the said certificate so far delay is concerned nor there any......
July 18, 2018 Case Laws Service Tax

Small Scale exemption utpo ₹ 10 Lakhs - N/N. 6/2005-ST - the purpose of calculation of aggregate value as per said explanation “B” 60% of the consideration......
July 18, 2018 Case Laws Service Tax

Serving of food/beverages in the Canteen of the Factory - Even if such services are considered as OUTDOOR CATERING, those have been used for providing services in......
July 18, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - Section 11B of CEA - in the case of export of goods, the relevant date should be the date on which the export of goods was made and.....
July 18, 2018 Case Laws Service Tax

Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.
July 18, 2018 Case Laws Service Tax

Refund of cenvat credit - the relevant date for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of the Cenvat Credit Rules may be......
July 18, 2018 Case Laws Service Tax

Business Auxiliary service or not? - purchase and sale of liquor - canalising agency - transaction of purchase & sale of liquor not liable to service tax - SC dismissed.....
July 18, 2018 Case Laws Central Excise

Extended period of limitation - assessees chose to baldly assert that they were victims of fraud - There is no denial of the fact that the appellants availed of and......
July 18, 2018 Case Laws Central Excise

Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the....
July 18, 2018 Case Laws Central Excise

Distribution of input tax credit - the eligibility to CENVAT credit can only be questioned by the tax authorities under whose jurisdiction, the ISD is registered and not....
July 18, 2018 Case Laws Central Excise

Classification of Absorbent Cotton Wool, Carded Cotton/Non-absorbent Cotton, Handloom Gauze, Handloom Bandages and Bandages, etc. - classification of all the......
July 18, 2018 Case Laws Central Excise

Small Scale exemption - determination of turnover upto ₹ 4 crores of previous financial year - There was no justification in including the value of clearance......
July 17, 2018 Act Rules Income Tax

Form of application for obtaining an advance ruling - Rule 44E of the Income-tax Rules, 1962 - CBDT amends the rule.
July 17, 2018 Notifications Customs

Duties of Customs enhanced on import of various textiles and garments falling under chapters 50 to 63 on textile products - Notification as amended.
July 17, 2018 Case Laws Income Tax

Transfer of case u/s 127 - “Absence of dissenting note” from officer of equal rank who has to agree to the proposed transfer would not constitute Agreement, envisaged......
July 17, 2018 Case Laws Customs

Release of imported cargo - imported goods not cleared within 30 days - the petitioner should not only pay the customs duty and other levies payable under the Act, but......
July 17, 2018 Case Laws Customs

Duty Drawback - condonation of delay - even if a different interpretation is sought to be given to Rule 17, this is not a case where the petitioner should be denied the.....
July 17, 2018 Case Laws Customs

Refund of excess Customs Duty paid - Since the Tribunal’s order had attained finality, there was no option for the appellant except challenging the final assessment......
July 17, 2018 Case Laws Service Tax

The appellants cannot appeal on merits if they have paid up part or whole of the tax liability as insisted upon by the department, in most cases to buy peace -......
July 17, 2018 Case Laws Service Tax

Business Support Services - franchise services - taxable services in or in relation to IPL tournaments - employer-employee relationship - The remuneration received by......
July 17, 2018 Case Laws Service Tax

Short Levy of Service Tax - demand based on balance sheets recovered during search operations - Commissioner (Appeals) has miserably ignored the settled principle of the....
July 17, 2018 Case Laws Service Tax

Classification of services - contract executed was for removal of over burden in the mine attached to the cement factory - This activity is very much covered within the.....
July 17, 2018 Case Laws Service Tax

Reduction of cost of goods from the value of services - Benefit of N/N. 12/2003 ST date 20.06.2003 - maintenance and repair service - There is no requirement to indicate....
July 17, 2018 Case Laws Central Excise

Excisability - SSI Exemption - appellants are attempting to create a confusion between ‘nil’ rate of duty and excisability of goods. There is no ambiguity in the......
July 17, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - The full value of the inputs having been “written off” in the accounts because of this reason by itself cannot be inferred to mean that these....
July 17, 2018 Case Laws Central Excise

100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is......
July 17, 2018 Case Laws Central Excise

CENVAT Credit - Capital Goods - The contention of the Revenue that they are huge machines and cannot be removed from one premises to other premises is not born out by......
July 17, 2018 Case Laws Central Excise

CENVAT Credit of excise duty paid on parts, components and accessories would be admissible under the Capital Goods Credit scheme even if they are assembled into goods......
July 17, 2018 Case Laws Central Excise

CENVAT Credit - input services - annual maintenance of lifts installed in the building - when the repair, maintenance, etc. is the part of a contract where construction.....
July 16, 2018 Circulars GST - States

Clarification on taxability of custom milling of paddy - Milling of paddy is not an intermediate production process in relation to cultivation of plants. - Rate of GST is 5%
July 16, 2018 Circulars DGFT

Accountability of inputs where Advance Authorisations are issued on net to net basis for parts/ components- reg.
July 16, 2018 Notifications Customs

Exemption from customs duty on import of various items falling with the chapters 32, 34, 38, 83 or any other Chapter - Government extends the scope of exemption subject.....
July 16, 2018 Notifications Companies Law

Central Government constitutes additional Benches of the National Company Law Tribunal (NCLT)
July 16, 2018 Circulars GST - States

GST is not leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity......
July 16, 2018 Circulars GST - States

Supply of goods or services or both between related persons or between distinct persons as specified in Section 25, when made in the course or furtherance of business,......
July 16, 2018 Circulars GST - States

Mere cutting and packing of fabrics into pieces of different lengths from bundles or thans, will not change the nature of these goods and such pieces of fabrics would......
July 16, 2018 Case Laws GST

Chargeability of tax/GST - Classification of goods - support services of loading, unloading, packaging, storage or warehousing of agriculture produce - if any processing....
July 16, 2018 Case Laws GST

Bio Fertilizer - rate of GST - Bio-Fertilizers, other than those put up in Unit Container and bearing a brand name will covered under Schedule I of rate of GST on Goods.....
July 16, 2018 Case Laws Income Tax

TDS u/s 194C - payment to transporters - disallowance made u/s 40(a)(ia) - It is not clear from the records as to whether the assessee had indeed submitted the PAN of......
July 16, 2018 Case Laws Income Tax

Since assessee is not considered to be in the business of construction of airports per se on its own and is only investing as a promoter, it cannot be considered as......
July 16, 2018 Case Laws Income Tax

Disallowance of finance costs - proof of business expenses - Share in Joint Venture (JV) - Since assessee is not carrying on any business activity on its own, the......
July 16, 2018 Case Laws Income Tax

Deduction on account of portfolio management (PMS) fees allocated towards the Short term capital gains on sale of shares u/s 48 - the same not being an expenditure......
July 16, 2018 Case Laws Income Tax

Sale of property - bifurcation in to land and building - Long term / Short term capital gain - assessee failed to submit the basis for valuation of property, it is......
July 16, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - What is the reason for default of payment cannot be a ground to reject the application under Section 7, as the Adjudicating Authority is......
July 16, 2018 Case Laws Customs

Restriction on import of peas (yellow peas) - advance payments were made against import - The transitional arrangement, which has been clarified by this trade notice......

1 ....71 72 73 747576 77 78 79........ 129

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