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Highlights / Annotations / Catch Notes For August of 2018

Home Highlights August August 2018 Year 2018

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Showing 201 to 250 of 547 Records

1 2 3 456 7 8 9........ 11

August 20, 2018 Case Laws GST

Classification of the supply - supply of UPS along with the battery - Mixed supply or not - naturally bundled goods - The storage battery has multiple uses and can be......
August 20, 2018 Case Laws GST

RTI - GSTN Network - Keeping in view the supervisory powers of the Commission u/s 25(4) of the RTI Act, 2005, the Commission advises the Respondent to suo motu disclose.....
August 20, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) and 80P(2)(d) - appellant is a Co-Operative Bank or not - Creation of Co-operative Society under the co-operative societies Act is doubtful.......
August 20, 2018 Case Laws Income Tax

Deduction u/s 36(1)(viia) or u/s 36(1)(viii) - creation of special reserve fund - the assessee has tried to equate the apportionment of profit against an expenditure for....
August 20, 2018 Case Laws Income Tax

Assessment u/s 153A pursuant to search - completed assessment - Additions u/s 68 - unexplained unsecured loan - the assessment cannot embrace any fresh disallowance......
August 20, 2018 Case Laws Income Tax

Addition su/s 69B - undisclosed income - if the assessee has in his possession TDS certificates and the corresponding income against the TDS so deducted has been offered....
August 20, 2018 Case Laws Income Tax

Denial of exemption u/s 11 - taxing the entire receipts of the assessee trust in place of net receipts. - assessee which obtained registration u/s. 12AA of the Act......
August 20, 2018 Case Laws Income Tax

Revision u/s 263 - Exemption u/s 10(23FB) - income earned out of investments made in Venture Capital Undertakings (VCU) - the assessee is bound to succeed both on the......
August 20, 2018 Case Laws Income Tax

Additions u/s 68 - unexplained unsecured loans - CIT(A) had rightly deleted the addition towards loans received from the companies in the same group
August 20, 2018 Case Laws Customs

Classification of imported goods - touch star finger print devices - When the item is prima facie classifiable under two headings in terms of Rule 3(c) of General Rules.....
August 20, 2018 Case Laws Customs

Refund denied on the ground that on the date of filing of bill of entry i.e. 21.01.2013 the rate of customs duty was enhanced from 4% to 6% - since the Notification was.....
August 20, 2018 Case Laws Service Tax

Commercial Training & Coaching Services - sale of study material by the appellant on behalf of the companies, the product of whom were sold by the appellant - appellant.....
August 20, 2018 Case Laws Service Tax

Classification of services - Job-work - The job work carried out by the appellant cannot be treated as supply of manpower and hence, the same is not taxable under the......
August 20, 2018 Case Laws Service Tax

Whether the service tax attributed to TDS deducted by the service tax recipient is refundable to the service provider? - Held No - TDS even if deductible by the service.....
August 20, 2018 Case Laws Service Tax

Classification of services - post construction, completion and finishing services are specifically included in the definition of ‘Commercial or Industrial Construction......
August 20, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - demand based on audit conducted by the departmental audit team - it was not open to the department to go beyond the proposition......
August 18, 2018 Case Laws GST

Input tax credit - purchase of motor vehicles i.e. cash carry vans - ITC is not available to CMS Info Systems Limited on purchase of motor vehicles i.e. cash carry vans,....
August 18, 2018 Case Laws GST

Classification of an item - Modelling dough - The impugned product being a dough used for amusement of children, the Heading 3407 would be the correct classification.
August 18, 2018 Case Laws Income Tax

Reopening of assessment - error committed by the original assessing officer (AO) - it cannot be said that there was a mere change of opinion in initiating the......
August 18, 2018 Case Laws Income Tax

Capital Gains - sale of agricultural land - scope of capital asset u/s 2(14) - the land was sold as an agricultural land and in fact, what was sold was agriculture land.....
August 18, 2018 Case Laws Income Tax

Additions u/s 68 - increase in share capital was not through public issue but by way of investment in equity share directly through fully convertible warrants - assessee....
August 18, 2018 Case Laws Income Tax

Charging of interest u/s 220(2) - demand was raised first time - additions made in the rectification order passed u/s 154 - the rectification order itself cannot include....
August 18, 2018 Case Laws Income Tax

Additions u/s 68 - share premium - The valuation report filed by the assessee support explanation of assessee that shares were issued at premium which were below the......
August 18, 2018 Case Laws Income Tax

Deduction u/s 80IA - we do not approve the approach of the assessing officer in rejecting the claim of the assessee at the threshold merely on the basis that no separate....
August 18, 2018 Case Laws Income Tax

LTCG on sale of property - Power of attorney (POA) holder of the non-resident assessee - It is clearly evident that those properties are not belonged to the assessee and....
August 18, 2018 Case Laws Customs

Re-export of confiscated goods - Misdeclaration of imported goods - SAMSUNG Brand LED TVs - only for the reason that the models imported by the Appellant were not......
August 18, 2018 Case Laws Customs

Violation of import conditions - EPCG license - different address for installation - for which they have already made an application to DGFT and which has yet not been......
August 18, 2018 Case Laws Service Tax

Renting out of storage tanks - the respondents cannot be asked to pay service tax under the category of "Storage and Warehousing Service".
August 18, 2018 Case Laws Central Excise

CENVAT Credit - removal of inputs as such in guise of manufacture - payment of duty on removal less then availed on inputs - activity is cutting and silting of CRGO......
August 18, 2018 Case Laws Central Excise

Classification of goods - “Dhatri Brand Hair Care Herbal Oil” and “Dhatri Brand Massage Oil” - the products manufactured by the respondents fall under Chapter 30
August 18, 2018 Case Laws Central Excise

CENVAT Credit - input services - The free service sale services of the vehicle provided during warranty period is an input service for the manufacturer - credit allowed
August 18, 2018 Case Laws Central Excise

Penalty - The plea that substantial benefit should not be denied for procedural lapse is clearly not tenable as there is fraudulent availment of Cenvat credit without......
August 18, 2018 Case Laws VAT and Sales Tax

Revision of assessment - TNVAT Act - VAT audit - Though the petitioner did not produce documents before the inspecting officials, that will not be a bar for the......
August 18, 2018 Case Laws VAT and Sales Tax

Misuse of Form C - unless it makes out that the respondent or purchaser has used Form-C for the purpose of the availing concession of tax in contravention of provisions,....
August 17, 2018 Circulars Income Tax

Tax Audit Report u/s 44AB - Form 3CD - the proposed clause 30C and proposed clause 44 of the Tax Audit Report shall be kept in abeyance till 31st March, 2019 -......
August 17, 2018 Case Laws GST

Levy of GST - Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable......
August 17, 2018 Case Laws GST

Levy of GST - Supply or not - The conversion of e-Units into diamonds would constitute a supply of diamonds liable to tax under the Goods and Services Tax Act.
August 17, 2018 Case Laws GST

Levy of GST - diamonds - e-units - The derivative contracts in e-Units and settlement thereof would be treated as transactions in securities in case it involves only......
August 17, 2018 Case Laws Income Tax

Validity of notice issued u/s 148 - service of notice at an address obtained from bank account - when the Department had correct address of the assessee, sending notice.....
August 17, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - appellant wrongly claimed loss by debiting it to P & L Account on account of loss on sale of assets whereas the same was capital loss and....
August 17, 2018 Case Laws Income Tax

It was permissible for the AO to reject the books of account u/s 145 and pass assessment order u/s 144 - Instead, the AO had disallowed the claim of expenditure on......
August 17, 2018 Case Laws Income Tax

Assessment in the hands of representative / agent - Chief Financial officer (CFO) of the non-resident assessee - Merely because those shares related to the Indian......
August 17, 2018 Case Laws Income Tax

Nature of sale of Hotel premises - the intention of the parties was to sell the hotel business as a going concern and the same is nothing but a slump sale - Liable to......
August 17, 2018 Case Laws Income Tax

STCG or LTCG - determination of period of holding of property - The registration of the property which was done subsequently on 11-07-2008 was only a formality. And......
August 17, 2018 Case Laws Income Tax

Assessment u/s 153A - undisclosed income - addition based on statement of the assessee - when there is no difference in rate of tax for both the assessment years, i.e.......
August 17, 2018 Case Laws Income Tax

Levy of fee u/s 234E - Late of submission of TDS returns - all the intimations under section 200A of the Act were issued before June 1, 2015 - Levy of fee deleted
August 17, 2018 Case Laws Income Tax

Disallwance of long term capital loss - shares had been sold off market to a group company showing a loss - AO treated the said transactions as a colorable devise - AO......
August 17, 2018 Case Laws Income Tax

Assessee in Default u/s 201(1) - Failure to deduct tax at source (TDS u/s 192) - Exemption u/s 10(10AA) - The revenue’s case is KPTCL is not State Government but a......
August 17, 2018 Case Laws Indian Laws

Forfeiture of gratuity - the misconduct of the employee has caused any financial loss to the Bank - Forfeiture of gratuity is not automatic on dismissal from service; it....
August 17, 2018 Case Laws Customs

Sealing of petitioner's warehouse - confiscation of consignments - The godown was sealed on 25.10.2017. Eight months have passed, the authorities are directed to......

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