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Highlights / Annotations / Catch Notes For August

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1 ....70 71 72 737475 76 77 78........ 139

August 21, 2018 Case Laws Income Tax

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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? -......
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".

1 ....70 71 72 737475 76 77 78........ 139

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