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Highlights / Annotations / Catch Notes For August of 2018

Home Highlights August August 2018 Year 2018

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Showing 51 to 100 of 547 Records

123 4 5 6........ 11

August 29, 2018 Case Laws Companies Law

Winding up of respondent company under Section 433 (e) on the ground of inability to pay the debt - proof of bonafide debt - It is settled position in law that winding......
August 29, 2018 Case Laws Customs

Refund of Customs Duty paid in excess - denial of refund on the ground that the assessment had become final, there being no challenge to such assessment - considering......
August 29, 2018 Case Laws Customs

Non-declared goods - Gold chain, carried on her body - the contention of the appellant that the gold chains were worn on her person and does not fall within the category....
August 29, 2018 Case Laws Customs

Import of used Digital Multifunction Printing Machine (MFD) - restricted item or not? - as there is no absolute prohibition on import of these goods and but only a......
August 29, 2018 Case Laws Customs

Revocation of CHA License - Forfeiture of Security deposit - show-cause notice issued beyond 90 days is not sustainable in law being violative of the Regulations.
August 29, 2018 Case Laws Central Excise

CENVAT credit - trading activity versus removal of inputs as such - If the clearances of inputs as such is allowed under the provisions of Rule 3 of the CENVAT Credit......
August 28, 2018 Notifications DGFT

The limit of Rs One Crore per year for exports on free of cost exports basis for export promotion for Status Holders is removed and is made 2% of average annual export......
August 28, 2018 Circulars Customs

Dispensing with the requirements of documents being submitted at the time of “Registration” and “Out of Charge” at “DPD/RMS Facilitation Centre” and CFSs in view of......
August 28, 2018 Case Laws Income Tax

Valuation of closing stock - the action of the AO of changing the method of valuation of closing stock without pointing out any reason for the rejection of valuation of.....
August 28, 2018 Case Laws Income Tax

Penalty u/s. 271D r.w.s. 269SS - No penalty u/s. 271D can be levied on an assessee where the loans have been accepted in an assessment u/s. 143(3) of the Act made by the....
August 28, 2018 Case Laws Income Tax

Disallowance of assessee’s claim of long term capital loss - as per AO purchase and sale of shares was nothing but a colourable device to generate loss to be set off......
August 28, 2018 Case Laws Income Tax

Income Tax Disclosure Scheme, 2016 (IDS 2016) - Error in the declaration - As soon as the petitioner realised the error, remaining sum was paid. Such payment was also......
August 28, 2018 Case Laws Income Tax

Power of tribunal recalling an earlier order in exercise of powers for rectification u/s 254 - ITAT, by majority order, recalled the order - No reason was shown by the......
August 28, 2018 Case Laws Income Tax

Determination of additional income - notional sales - unaccounted purchases and stock - To the extent that the Appellate Tribunal accepted the quantum of additional......
August 28, 2018 Case Laws Income Tax

Nature of subsidy received under the Technology Upgradation Fund Scheme - revenue or capital receipt - The subsidy was clearly for the purpose of upgrading the machinery....
August 28, 2018 Case Laws Companies Law

Guilty of professional or other misconduct - Member of ICSI - basic controversy regarding filing of Form-32 - Appellant was negligent in filing Form-32 on both the......
August 28, 2018 Case Laws Customs

Penalty u/s 112 (a) of Customs Act, 1962 - Smuggling - In the absence of anything to indicate that appellant played any role in importing tyres in the guise of chappals,....
August 28, 2018 Case Laws Service Tax

Penalty - The appellant is an illiterate person, not knowing the provisions of the Service Tax but he paid the Service Tax along with the interest and 25% of the......
August 28, 2018 Case Laws Service Tax

The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary....
August 28, 2018 Case Laws Service Tax

SEZ Unit - Refund claim - There is no service in the nature of “retainership service” - Unless the nature of the service rendered is clear and the service tax paid is......
August 28, 2018 Case Laws Service Tax

Commercial coaching or training centre services - assessee were registered under the Societies Act, 1860 - appellant is covered under the commercial coaching and......
August 28, 2018 Case Laws Service Tax

CENVAT credit on the tippers - the demand is hit by limitation as there is no suppression, mis-statement of facts with an intention to evade duty, while declaring that......
August 28, 2018 Case Laws Service Tax

Refund of unutilized service tax paid - output services that are exported in terms of Rule 6A of the Service Tax Rules - Denial of refund on the ground that certain......
August 28, 2018 Case Laws Central Excise

Rebate claim - condition of filing rebate claim within 1 year is squarely applicable to the rebate of duty when dealt [with] by Assistant/Deputy Commissioner of a......
August 28, 2018 Case Laws Central Excise

Benefitof exemption - CRCA sheets, howsoever cut to size and used for manufacture of handset and coin operated phones, cannot be considered as parts, components and......
August 28, 2018 Case Laws Central Excise

CENVAT Credit - common inputs used in manufacturing activity of dutiable products as well as exempt products - appellant has in fact gone a step ahead and had availed......
August 28, 2018 Case Laws VAT and Sales Tax

Levy of penalty - it was found that Form-38 being carried with the goods was not complete in various respects and certain columns specially Column No. 6 relating to the.....
August 27, 2018 Case Laws Income Tax

Protective assessment - assessee had declared the income under the income tax declaration scheme 2016 - Once declaration of the same income under the IDS, 2016 has been.....
August 27, 2018 Case Laws Income Tax

Reopening of an assessment beyond 4 years - deduction u/s 80IB(10) - development of housing project. - One of the conditions thereof being that no person shall be......
August 27, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - ITAT deleted the penalty - Additions u/s 41(1) - one time settlement with the SBI - Bank has waived a sum including interest - assessee......
August 27, 2018 Case Laws Income Tax

Additional depreciation @20% u/s 32(1)(iia) - vehicle used for the transport of Ready Mix Concrete (RMC) for use in their construction site, from their own manufacturing....
August 27, 2018 Case Laws Indian Laws

Conviction u/s 138 of the Negotiable Instruments Act, 1881 - the parties ought to be allowed to settle the matter - The offence, therefore, is compounded in terms of the....
August 27, 2018 Case Laws Customs

Rejection of release of imported goods - restricted item or not? - Biodiesel or HSD? - Director General of Foreign Trade confirmed that import of the goods is free -......
August 27, 2018 Case Laws Customs

Redemption fine and duty imposed on seized vehicle - bonafide purchaser or Porsche Carrera car - The customs duty and redemption fine can be demanded from the person in.....
August 27, 2018 Case Laws Customs

Valuation of imported goods - Nylon coated and uncoated fabric 60 - There has been violation of principles of natural justice - the adjudicating authority is directed to....
August 27, 2018 Case Laws Service Tax

Works contract service - commercial or industrial construction - sub-contract - the service tax is not leviable on the sub-contractor activities undertaken by the......
August 27, 2018 Case Laws Service Tax

Import of Online information and data base access or retrieval services - the OIDA service received by the appellant is not in relation to any business or commerce and......
August 27, 2018 Case Laws Central Excise

Validity of second SCN - the assessee cannot be vexed twice for the same set of allegations - the Commissioner of Central Excise and the Tribunal fell in error in coming....
August 27, 2018 Case Laws Central Excise

Substantial expansion of industries - area based exemption - North Eastern Region - Filing of supporting documents is simply a procedure therefore late filing of......
August 27, 2018 Case Laws Central Excise

Jurisdiction - power of departmental authorities in keeping the adjudicating proceedings arising out of the show cause notice dated 27th April 2005 in abeyance, till the....
August 27, 2018 Case Laws Central Excise

Non-reversal of CENVAT Credit - Inputs lost during the process of manufacture are not required to be considered for reversal of credit - credit remains allowed.
August 27, 2018 Case Laws Central Excise

Classification of Watch (Digital ATM Surveillance Solution) & Iwatch DVR (Digital Video Recording) - Since the prime function of these devices as explained by the......
August 25, 2018 Circulars Income Tax

Subject : Conduct of assessment proceedings through ‘E-Proceeding’ facility during 2018-19-regd.
August 25, 2018 Case Laws GST

Release of detained vehicle with goods - e-way bill was not tendered for the goods in movement - The modus operandi adopted by the petitioner is to transport the goods......
August 25, 2018 Case Laws Income Tax

Diallowance of expenses after estimation of profit u/s 144 - ITAT deleted the additions - It is not required for the AO to apply net profit at a particular rate while......
August 25, 2018 Case Laws Income Tax

Reassessment of a case beyond 6 years - directions were issued u/s 150(1) - adequate opportunity of hearing to the concerned party was not given - The directions issued.....
August 25, 2018 Case Laws Income Tax

Penalty u/s 271B - AO observed that, assessee had got prepared a bogus / fabricated audit report - assessee, in making submission, contradicts his earlier version that......
August 25, 2018 Case Laws Income Tax

Minimum alternate Tax (MAT) - Corporation established under DVC Act, 1948 - The proviso to sec. 211(2) of the Companies Act, 1956 was not applicable. - the provisions of....
August 25, 2018 Case Laws Income Tax

Income from other sources u/s 56 - Taxability of Awards for Sportsmen - assessee has received various awards - Indian professional shooter - benefit of exemption allowed.
August 25, 2018 Case Laws Income Tax

TDS u/s 194I on payment of annual lease rent aid to UPSIDC - assessee in default - the deductee has shown the amount paid as income and also paid taxes thereon,......

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