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Highlights / Annotations / Catch Notes For August of 2018

Home Highlights August August 2018 Year 2018

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Showing 151 to 200 of 547 Records

1 2 345 6 7 8........ 11

August 23, 2018 Case Laws Service Tax AT

Event Management Service - it is clear that the services provided to the organizers is alone covered under event management and organizing of an event is not covered.......
August 23, 2018 Case Laws Central Excise AT

SSI Exemption - dummy units - All the units are entitled to get benefit of SSI notification, there is no requirement to maintain statutory records. Once, they are not......
August 23, 2018 Case Laws Central Excise AT

Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to......
August 23, 2018 Notifications Companies Law

Due date for submission of DIR-3 KYC extended to 15-9-2018
August 22, 2018 Case Laws Income Tax SC

Deduction u/s 80IC - claiming the exemption at the same rate of 100% beyond the period of five years on the ground that the assessee has now carried out substantial......
August 22, 2018 Case Laws Income Tax HC

Charging section for discrepancy between book value and physical value of capital work in progress- ITAT observed that the same cannot be taxed u/s 69C of the Income Tax....
August 22, 2018 Case Laws Income Tax AT

Undisclosed income - admission of declaration of income during survey u/s 133A - without physical verification of stock and examining books of accounts, additions on the....
August 22, 2018 Case Laws Income Tax AT

Nature of income received in the name of share premiums - lifting of corporate veil - AO taxed the same business income - CIT(A) taxed the same as income from other......
August 22, 2018 Case Laws Income Tax AT

A member of Legislative Assembly (MLA) is eligible for claiming exemption 10(14) r.w.r 2BB against the transport allowance - However, postal allowance is not covered by the said rule.
August 22, 2018 Case Laws Income Tax AT

Revision u/s 263 - source of cash deposits in his bank account/s - The withdrawal of petty amounts, despite abundant cash-in-hand, only points out to the cash flow......
August 22, 2018 Case Laws Income Tax AT

Set off of unabsorbed business loss - set off against Short Term Capital Gain U/s. 50 - income arising out of a sale of business asset though not taxable as profits and.....
August 22, 2018 Case Laws Income Tax AT

Deduction u/s 80IE - whether interest on income refund is as part of business income or not - interest on income tax refund is held not eligible for deduction under......
August 22, 2018 Case Laws Income Tax AT

Reopening of an assessment beyond 4 years - issue of bogus purchases - specific and concrete information available with the AO - Reassessment proceedings sustained -......
August 22, 2018 Case Laws Service Tax AT

Foreign Banks Charges - liability of service tax - reverse charge mechanism - Indian Banks are recipient of service, therefore, the appellant cannot be held as recipient....
August 22, 2018 Case Laws Service Tax AT

Commercial Coaching or Training Service - computer training has been imparted to schools as per the agreement entered into with the Education Department of Tamil Nadu -.....
August 22, 2018 Case Laws Service Tax AT

BAS - sale of forms of Tamil Nadu Open University - appellant has purchased and sold the forms at the actual price. There are no ingredients attracting the levy of......
August 22, 2018 Case Laws Service Tax AT

Demand of service tax - It is not in dispute that the appellants have collected the amount of service tax under Survey and Exploration Service. This allegation has not......
August 22, 2018 Case Laws Service Tax AT

Renting of Immovable Property Services or not - provision of the space for setting up the stores - consideration by way of amount calculated as percentage on the basis......
August 22, 2018 Case Laws Service Tax AT

Intellectual Property Service - assessee paid royalty of 1.3% of the net selling price of Ceramic Fibre Products to Morgan Crucible Co. Plc. UK - Assessee are liable to.....
August 22, 2018 Case Laws Service Tax AT

Business Auxiliary Service or Agricultural Extension Services? - The appellant was required to provide scientific research and knowledge to agriculture practices through....
August 22, 2018 Case Laws Central Excise HC

Refund of accumulated Cenvat Credit - closure of factory - the judicial discipline is required to be maintained. The Tribunal cannot distinguish the High Court judgments....
August 22, 2018 Case Laws Central Excise AT

CENVAT Credit - denial of credit on the sole ground that the service provider has not deposited the same with the Revenue - credit cannot be denied on this ground.
August 22, 2018 Case Laws Central Excise AT

100% EOU - Under-Valuation - For quantification of additional duty in such a case, it has to be imagined that the article imported had been manufactured or produced in......
August 22, 2018 Case Laws Central Excise AT

Valuation - inclusion of cost of design and drawing - The drawings supplied by the customers being only dimensions of the components could therefore have no value -......
August 21, 2018 News GST

Extension of last date for filing GST returns by taxpayers in Kerala, Mahe and Kodagu extended
August 21, 2018 News GST

Extension of Last Date for filing GSTR-3B for July, 2018 extended till 24th August, 2018 for all class of taxpayers
August 21, 2018 Case Laws Income Tax AT

Determination of cost of construction account at CPWD rate - AO directed to allow the rate difference of 15% and supervision charges to the extent of 10% in cost of......
August 21, 2018 Case Laws GST HC

Detention of goods with vehicle - incomplete e-way bill - What are the documents to be carried along with the goods? - The language and the legislative intent clear,......
August 21, 2018 Case Laws Income Tax AT

Validity of assessment passed u/s 153A r.w.s. 143(3) - Notice u/s 143(2) is not required for assessment u/s 153A - However, the due date for issue of notice u/s.143(2) -....
August 21, 2018 Case Laws Income Tax AT

Benefit of DTAA - Article 13(6) can be pressed into service only in the case when the existence of PE of non-resident is not in dispute. In this case the assessee has......
August 21, 2018 Case Laws Income Tax AT

Levy of interest u/s 234B - when a duty is cast on the payer to deduct tax at source, on failure of the payer to do so, no interest can be imposed on the payee under......
August 21, 2018 Case Laws Income Tax AT

Genuineness of commission expenses - AO concluded that no such agent services were required by the Government departments and did not find any genuineness in alleged......
August 21, 2018 Case Laws Income Tax AT

Set off of brought forward losses - deduction u/s 80IA - the assessee has carried forward the losses till exhausting the 10 years tax holiday period and claimed the loss....
August 21, 2018 Case Laws Income Tax AT

Deduction u/s 54 - LTCG - purchase of new residential house - no provision is made by the statue that the assessee should utilize the amount which he obtained by way of.....
August 21, 2018 Case Laws Customs HC

Compensation fee for extension of time to complete the export obligation - DEEC licence - the impugned order demanding additional sum of composition fee over and above......
August 21, 2018 Case Laws Customs AT

Benefit of exemption form customs duty on imports for medical purpose - discarding of record must not be based on supposition but on hard facts. The data of patients......
August 21, 2018 Case Laws Customs AT

Change in Classification of imported goods - MIGLITOL - The arbitrary change of classification without notice to the appellant in respect of the impugned consignments is bad in law
August 21, 2018 Case Laws Customs AT

Imposition of penalties - It is the appellants who themselves have detected the consignment and intimated to the Custom Department that the consignment is carrying some.....
August 21, 2018 Case Laws Indian Laws SC

Cross-examination of persons swearing to the affidavits should not be allowed unless absolutely necessary, as the truth will emerge on a reading of the affidavits filed by both parties.
August 21, 2018 Case Laws Service Tax AT

Valuation - commission received by the distributors - whether the appellant being distributors of Amway India Enterprise Pvt. Ltd. is liable to pay the service tax on......
August 21, 2018 Case Laws Service Tax AT

Advertising Agency Service - renting of hoardings - When the category of service concerns and involves creativity and even specifically seeks to include “advertising......
August 21, 2018 Case Laws Service Tax AT

Business Auxiliary Services - For booking of cargo space they receive a small incentive over and above the freight charges from the shipping liners. - in such activity......
August 21, 2018 Case Laws Service Tax AT

CENVAT Credit - assessee was not registered during the relevant period - They become eligible at the time after taking the registration by the Service Providers and......
August 21, 2018 Case Laws Service Tax AT

CENVAT Credit - inputs - The Angles and Panels used in the storage tanks, which ultimately used for providing storage and warehousing service, are eligible to credit -......
August 21, 2018 Case Laws Central Excise AT

Excisability/marketability - Captive consumption - cream - Department has not been able to bring any evidence of marketability of creams so manufactured by the appellant....
August 21, 2018 Case Laws Central Excise AT

CENVAT credit - Capital goods - the video control cabinet being an accessory of injection moulding machine which falls under 8477 and the same is covered by serial no.......
August 20, 2018 Circulars Income Tax

Where an assessee makes an application seeking immunity u/s 270AA, it shall not preclude such assessee from contesting the same issue in any earlier assessment year.
August 20, 2018 News Indian Laws

Insolvency and Bankruptcy Code (Second Amendment) Act, 2018
August 20, 2018 Case Laws GST AAR

Warehouse services - claim of benefit of exemption - agricultural produce or not - Whether the supply of warehouse services used for packing & storage of tea, was/is......
August 20, 2018 Case Laws GST AAAR

Branding of goods - Whether mention of name of the Appellant on the goods, as required by FSSAI regulations and Legal Metrology Rules, amounts to brand name or not? -......

1 2 345 6 7 8........ 11

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