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Highlights / Annotations / Catch Notes For August of 2018

Home Highlights August August 2018 Year 2018

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Showing 401 to 450 of 547 Records

1 ....5 6 7 8910 11

August 9, 2018 Case Laws VAT and Sales Tax

Input Tax Credit - Reduction in set off - Axis Gold ETF Scheme - denial of ITC as the goods purchased by the petitioner on which input tax credit is claimed are not......
August 8, 2018 News Indian Laws

DRI busted Foreign Currency Smuggling Racket involving Foreign Nationals; Foreign Currencies worth ₹ 6.14 crore seized
August 8, 2018 Circulars GST - States

SIB MANAGEMENT SYSTEM for search and seizure operations under GST
August 8, 2018 Case Laws Income Tax

Transfer pricing adjustment - Shifting of the testing parties in the same breath is not permissible. - all the three persons stand in the same footing, as such, the same....
August 8, 2018 Case Laws Income Tax

Establishment of Permanent Establishment (PE) in India - Onus is heavily upon the revenue to establish that that assessee’s activity had crossed the threshold period of.....
August 8, 2018 Case Laws Money Laundering

Offence under PMLA - provisional attachment orders - defaulters are happy if the attachment would continue against the mortgaged properties despite of passing the......
August 8, 2018 Case Laws Customs

Warehoused goods - Relinquishment of rights - There is no prohibition on the owner of the goods to exercise the right to relinquish the title of goods after the......
August 8, 2018 Case Laws Customs

Indo-Sri Lankan Free Trade Agreement (ISFTA) - Since all the remaining COOs have been recertified and found as being in order by the Sri Lankan authorities, the impugned....
August 8, 2018 Case Laws Customs

The Customs officers have no jurisdiction on the appellant to seize the goods in S.E.Z. area therefore seizure of the goods in question is set aside.
August 8, 2018 Case Laws Service Tax

Classification of services - The method of charging or invoicing does not in itself determine whether the service provided is a single service or multiple services.......
August 8, 2018 Case Laws Service Tax

Classification of services - preparation of Electoral Photo Identity Card (EPIC) - Assessee cannot be said to have rendered any photographic services to an individual or....
August 8, 2018 Case Laws Service Tax

Levy of Service tax - royalty paid to M/s Unisys Corporation, USA - whether taxable under Intellectual Property Right Service or not? - Revenue failed to prove the IPR......
August 8, 2018 Case Laws Service Tax

Penalty u/s 78 of FA - apart from a mere sentence that there is prima facie case of suppression of facts and intention to evade payment of service tax, there is no......
August 8, 2018 News GST

THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT BILL, 2018
August 8, 2018 News GST

THE UNION TERRITORY GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018
August 8, 2018 News GST

THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 (IGST Amendment Bill, 2018) - As introduced in the Lok Sabha as on 7-8-2018
August 8, 2018 News GST

THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 (GST Amendment Bill, 2018) as introduced in the Lok Sabha as on 7-8-2018
August 8, 2018 Case Laws Service Tax

Extended period of limitation - The appellant has disclosed the entire information in their Annual Accounts and at the time of filing of ST-3 returns. The Commissioner......
August 8, 2018 Case Laws Central Excise

CENVAT Credit - cables and capacitator - The cables laid down by the assessee as also the other capital goods laid down en-route the grid and the factory premises for......
August 8, 2018 Case Laws Central Excise

Manufacture - assembling of different segment and components of CTC machine - CTC machine when installed at the buyers site by rooting it to ground, would be immovable......
August 8, 2018 Case Laws Central Excise

Pre-deposit - utilization of CENVAT Credit account for payment of pre-deposit - payments made from Cenvat Credit Account are considered as due payments for considering......
August 8, 2018 Case Laws Central Excise

Time limitation for availing CENVAT Credit - the credit can be taken immediately on receipt of the inputs. There is no bar provided in the Cenvat Credit Rules that......
August 8, 2018 Case Laws Central Excise

CENVAT Credit - Renovation of Union room - denial of credit on renovation work undertaken in recreation room for separate union room along with interest is upheld
August 7, 2018 Notifications GST

Special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process - window will remain open till......
August 7, 2018 Case Laws GST

Classification of product, “SIKA Block Joining Mortar” - 'SIKA. Block Joining Mortar' is classified under Tariff Item 3824 - Appellate AAR modified the order of AAR.
August 7, 2018 Case Laws GST

Export of services or not? - The Appellant promotes the courses of the University, finds suitable prospective students to undertake the courses, and, in accordance with.....
August 7, 2018 Case Laws GST

Composite Supply/ Mixed Supply - UPS supplied with external storage battery - naturally bundled goods - The storage battery has multiple uses and can be put to different....
August 7, 2018 Case Laws Income Tax

Payment of bonus to shareholder employees / directors - allowability u/s 36(1)(ii) - the payment made to the four employee directors of the company is not a payment made....
August 7, 2018 Case Laws Income Tax

Grant of exemption under Section 10(23C)(vi) - whether for the purpose of approval under Section 10(23c)(vi), the objects of the Trust should include only educational......
August 7, 2018 Case Laws Income Tax

Applications for settlement u/s 245D rejected - since there was no true and full disclosure, there is no scope for any interference under Article 226 of the Constitution of India.
August 7, 2018 Case Laws Income Tax

Disallowance of loss claimed - CIT(A) is correct in holding that the valuation of shares at a lesser price than the cost was resorted to only to claim notional loss.
August 7, 2018 Case Laws Income Tax

Disallowance of expenditure u/s. 37(1) - professional charges paid - quantum of allowance - There is no power to AO to reduce the claim, whereas he can examine whether......
August 7, 2018 Case Laws Income Tax

Unexplained cash credit u/s 68 - proof of donation received - the assessee not only disclosed its donation but also produced confirmation from the Secretary of the trust....
August 7, 2018 Case Laws Income Tax

The compensation so paid for not carrying any activity in relation to any business (commodity trading business) would be taxable going by the plain meaning of section 28(va)(a).
August 7, 2018 Case Laws Customs

Refund of duty paid under protest - Doctrine of promissory estoppel - the Bill of Entry was admittedly filed by the respondent only on 1.5.2008. - importer can then lay.....
August 7, 2018 Case Laws Customs

Redemption fine and penalty - There is indeed violation of Foreign Trade Policy that despite the minimum import price fixed by the DGFT, the appellant have imported the.....
August 7, 2018 Case Laws Customs

Liability of duty - duty free bunker - there is absolutely no evidence to produced to show that the said bunker was used while the vessel was on coastal run. In these......
August 7, 2018 Case Laws Customs

Safeguard duty - Section 8C of the Customs Tariff Act, 1975 - Import of Carbon black - the safeguard duty imposed under Section 8C of the Customs Tariff Act, 1975, Vide.....
August 7, 2018 Case Laws Service Tax

Interpretation of statute - classification of service - the assessee has not relied upon any authority to say that the specific exclusion of one head or one commercial......
August 7, 2018 Case Laws Service Tax

Levy of service tax - Activity of Bullet proofing and Mine proofing vehicles for Para military force and CRPF and BSF - The appellant is liable to pay the service tax as....
August 7, 2018 Case Laws Central Excise

Refund of accumulated CENVAT Credit - export of exempted goods - The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term......
August 7, 2018 Case Laws Central Excise

100% EOU - failure to fulfill the export conditions - the appellant themselves treated CD/ CD-R and Stamper as a different goods. Now their stand that both are similar......
August 7, 2018 Case Laws Central Excise

100% EOU - levy of duty on Empty Drums of inputs imported - whether the appellant being 100% EOU is liable to pay duty on Empty Drums of inputs imported under exemption.....
August 7, 2018 Case Laws VAT and Sales Tax

Levy of Tax - Stock Transfer of Goods - the Form 'F' would not be considered conclusive proof of Stock Transfer - the burden to prove that the transaction was of......
August 6, 2018 Case Laws Income Tax

Depreciation on intellectual property rights (IPR) acquired and purchased by the assessee - There cannot be a ground and reason to hold that the assessee had not “put to....
August 6, 2018 Case Laws Income Tax

Enhancement of amount by way of loss claimed on valuation of certain shares by the Ld.CIT(A) - CIT(A) has power to enhance and accordingly the contentions of assessee on....
August 6, 2018 Case Laws Income Tax

Disallowance of expenditure u/s. 37(1) - allowable busniss expenditure - AO cannot step into the shoes of assessee to re-fix the amount - There is no power to AO to......
August 6, 2018 Case Laws Income Tax

TDS u/s 192 - value of the perquisite - the amended provision as per section 17(2)(vi) is only to determine the value of ESOP transaction and the obligation for......
August 6, 2018 Case Laws Customs

SEZ Unit - rejection of refund claim - jurisdiction over port of import - the finding of Asst. Commissioner Import Mumbai to refuse refund claim on grounds of......
August 6, 2018 Case Laws Customs

Rejection of an amount of the customs duty paid in excess - assessment was not challenged - The excess duty claimed by the respondents considering the FOB price as......

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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