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Highlights / Annotations / Catch Notes For August of 2018

Home Highlights August August 2018 Year 2018

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Showing 101 to 150 of 547 Records

1 234 5 6 7........ 11

August 25, 2018 Case Laws Income Tax AT

TDS u/s 194C - there is no express or implied contract between the assessee and the transporter. It is a case of engaging the transporters by the supplier and supply the....
August 25, 2018 Case Laws Customs HC

Interest on delayed Refund of SAD - relevant date - The period of limitation sought to be imposed upon refunds claimed and a restriction on the claim for interest,......
August 25, 2018 Case Laws Customs HC

Classification - Ethylene Di-chloride (EDC) - insecticide imported for a non-insecticidal purpose - EDC imported by the petitioner being not a product put up in forms or....
August 25, 2018 Case Laws Customs AT

Import of medical equipments duty free - Since the conditions of exemption notification are not fulfilled by the Appellant the benefit of exemption Notification No......
August 25, 2018 Case Laws Central Excise AT

Liability of Excise duty - whether the statements of the buyers can be used against the Appellants - it was not open to the Adjudicating Authority to rely upon the said.....
August 25, 2018 Case Laws Central Excise AT

Refund - unjust enrichment - excise duty has not been claimed from the buyer of the goods and the same has been reflected in “Excise Duty Refund Receivable Account” -......
August 25, 2018 Case Laws Central Excise AT

Refund claim - unjust enrichment - it is found that refund amount, in question, had not been reflected by the respondent under the heads of account of Loans & Advances,.....
August 25, 2018 Case Laws VAT and Sales Tax HC

Detention of goods with vehicle - KVAT - The vehicle had evaded checking by the authorities and as is seen from the records, it had to be chased and intercepted for......
August 25, 2018 Case Laws VAT and Sales Tax HC

Maintaining Duplicate copy of Invoice - Carbon copy or otherwise - When there is a specific mandate to maintain a duplicate it can only be with a carbon copy. Otherwise,....
August 25, 2018 Notifications GST

Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
August 24, 2018 Case Laws GST HC

Seizure of goods - inter-state transit of goods - Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way......
August 24, 2018 Case Laws Income Tax HC

Validity of provisions of Section 115JB & 80IC - whether ultravires - the provisions are in accordance with law and the Government has power to introduce such provisions....
August 24, 2018 Case Laws Income Tax AT

Protective assessment u/s 143(3) r.w.s 153C - since the AO has made the addition substantively in the hands of HUF, in the year 2009-10 and there was no ambiguity in the....
August 24, 2018 Case Laws Income Tax AT

Levy of penalty u/s 271AAA - additions on account of unaccounted receipts derived from land trading and commission income - In the absence of any inquiry in this regard,....
August 24, 2018 Case Laws Customs AT

Whether when the appellant has paid the entire duty amount alongwith the interest and the penalties, the proceedings would have been concluded - Held Yes.
August 24, 2018 Case Laws Customs AT

Import of DVD/CD manufacturing machine - denial of benefit on the ground that the exemption notification is meant for a complete line of DVD/CD manufacturing machine and....
August 24, 2018 Case Laws Customs AT

Imposition of anti-dumping duty - goods originated in China, value addition made in Sri Lanka - who would be regarded as exporter country? - when there is an aggregate......
August 24, 2018 Case Laws Customs AT

Classification of indicator panel incorporating Liquid Crystal Devices (LCDs) - Since these LCD modules are not meant for electrical signaling apparatus or for indicator....
August 24, 2018 Case Laws Service Tax HC

Evasion of Service Tax - there is a huge amount of service tax outstanding belonging to the period when the petitioner was one of the Directors of the said Company,......
August 24, 2018 Case Laws Service Tax HC

Business Support Services - the gas storage facility in industrial unit are not fitting into overall scope of infrastructural support services
August 24, 2018 Case Laws Service Tax HC

Condonation of delay of 5 months and 3 days in filing appeal before the Commissioner (appeals) - A litigant does not stand to benefit by resorting to delay. In fact he......
August 24, 2018 Case Laws Service Tax HC

Jurisdiction - Refund claim - Whether the ld. CESTAT was right in law in holding that the assessee being service recipient was entitled to file the refund claim before......
August 24, 2018 Case Laws Service Tax AT

Recovery of amount refunded - Department did not file any appeal against the Order-in-Original granting refund to the appellant which has attained finality and cannot be....
August 24, 2018 Case Laws Service Tax AT

Nature of activity - manufacture or service - The activity of the appellant of strapping the wire rod mill products of their client in the factory of the client with the....
August 24, 2018 Case Laws Service Tax AT

Classification of service - appellants had been appointed as custodian of imported edible oils under Customs Act, 1962 and had rented/leased out their storage tanks in......
August 24, 2018 Case Laws Service Tax AT

Rent-a-cab Service - Even when they collected the service tax, they have not deposited with the Government. The assessee has also not filed ST-3 returns and thereby......
August 24, 2018 Case Laws Service Tax AT

Refund of unutilized CENVAT credit availed - The Commissioner(Appeals) has rejected the refund on mere technicalities after accepting that the appellants are eligible......
August 24, 2018 Case Laws Central Excise HC

Tribunal as well as two Commissioners of Excise department exceeded the jurisdiction and committed an error in making observations against the High Court and the Supreme....
August 24, 2018 Case Laws Central Excise HC

Transfer of CENVAT credit - closure of factory - having accepted the closure certificate of Gurgaon Unit, it will not be appropriate to reopen the same almost after four....
August 24, 2018 Case Laws Central Excise AT

Method of valuation - manufacture of transformers as well as their installation on a turnkey basis - Captive consumption in execution of contract - The entire amount......
August 23, 2018 Case Laws Income Tax HC

TDS u/s 195 - Taxability of management fees paid by the appellant to UST Global - The remuneration received by the US Company for the services offered to the Indian......
August 23, 2018 Case Laws Income Tax AT

Speculative loss or not - the impugned loss falls under the proviso (d) to section 43(5) of the Act and therefore cannot be treated as speculative loss and as such the......
August 23, 2018 Case Laws Income Tax AT

Disallowance u/s 37(1) - interest paid by the assessee u/s 30(4) of the MVAT Act, 2002 is penal in nature as it has its germane to infraction of law by the dealer while.....
August 23, 2018 Case Laws Income Tax AT

Deduction u/s 80IB(11C) - additional income offered during survey - investment in building - excess cash found - while confirming the additions, deduction 80IB(11C) disallowed.
August 23, 2018 Case Laws Income Tax AT

Long term Capital gain (LTCG) - transfer of property under a development agreement - in the absence of any consideration received by the assessee in the impugned......
August 23, 2018 Case Laws Income Tax AT

Additions made by AO and agreed upon by the assessee - Even if there is an agreed addition, the admission or surrender of that income cannot operate as a estoppels and......
August 23, 2018 Case Laws Income Tax AT

Revision u/s 263 - unexplained credits - set off of net loss from capital assets with cash credit - applicable rate of tax @30% u/s 115BBE on unexplained cash u/s 68 -......
August 23, 2018 Case Laws Income Tax AT

Validity of assessment u/s 153A instead of u/s 153C - neither a search was initiated u/s 132 nor books of account, other documents or any assets were requisitioned u/s......
August 23, 2018 Case Laws Income Tax AT

In case of interest income earned by an assessee, only the expenditure (not being in the nature of a capital expenditure) laid out or expended wholly and exclusively for....
August 23, 2018 Case Laws Income Tax AT

Nature of receipt - additions towards receipt of Corpus Fund - additions on account of Corpus contribution received by the appellant being a Trust - held as capital......
August 23, 2018 Case Laws Indian Laws HC

Dishonor of cheque due to stop-payment - Once the accused rebutted the presumption under Section 138 of Negotiable Instruments Act, the complainant is liable to prove......
August 23, 2018 Case Laws Insolvency and Bankruptcy AT

Corporate Insolvency Resolution Process - the Company has right in the general meeting to impose restrictions and conditions which will prevail over the powers of the......
August 23, 2018 Case Laws Insolvency and Bankruptcy Tri

Corporate Insolvency Resolution Process - failure to pay dues against purchase of material - Section 9(5)(ii)(d) of the Code provides that adjudicating authority shall......
August 23, 2018 Case Laws Customs AT

100% EOU - customs private bonded warehouse - the action of the appellant to remove the machinery from EOU to DTA without any permission from the authorities, is......
August 23, 2018 Case Laws Customs AT

Advance Authorization - non-fulfillment of export obligation - Since the only ground on which demand was confirmed was non-submission of EODC and the same has now been......
August 23, 2018 Case Laws Customs AT

Benefit of exemption - import of “Anesthesia Ventilatory System” - the impugned goods can be considered as ventilator used with anesthesia apparatus and eligible for the....
August 23, 2018 Case Laws Service Tax AT

BSS - Reverse charge mechanism - The activity undertaken by the Railways for granting various approvals and supervision for siding constructed by the appellant are of......
August 23, 2018 Case Laws Service Tax AT

Demand of Interest - Suo motto adjustment of excess service tax paid in the subsequent months - The Department should have considered the practical difficulties on......
August 23, 2018 Case Laws Service Tax AT

Refund of service tax paid - onstruction activity relating to villas - The residential units constructed by them were individual independent houses not covered by the......
August 23, 2018 Case Laws Service Tax AT

Valuation - reimbursable postage charges in sending ordinary notice, registered notice and legal notices - only with effect from May 14, 2015, by virtue of provisions of....

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