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Highlights / Annotations / Catch Notes For August

Home Highlights August

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1 ....77 78 79 808182 83 84 85........ 139

August 2, 2018 Case Laws VAT and Sales Tax

Levy of Sales Tax - sale of voice transmission service - goods do not cover the electromagnetic waives or radio frequencies for the purposes of Article 366(29A)(d) and.....
August 1, 2018 Circulars GST

Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–Central Tax dated 31.03.2018 – reg.
August 1, 2018 Circulars Customs

Mandatory RFID scaling in case of movement of goods under warehousing bond - Postponed till 1-10-2018
August 1, 2018 Case Laws Income Tax

Accrual of income in India - Salary/ remuneration received by the assessee in respect of the foreign employment is not taxable in India under provision of section 5 (2).....
August 1, 2018 Case Laws Income Tax

Entitlement to benefit of section 11(1)(a) & 1l(l)(d) and u/s 12 - assessee’s income by way of fees cannot be held to be derived from property held under the trust......
August 1, 2018 Case Laws Income Tax

Deduction u/s.11 on profits earned out of training and consultancy - the same was incidental to the attainment of the objects of the assessee society, which are charitable in nature.
August 1, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - proof of accumulated profits - if the AO has accepted the income returned by the said company and not made any changes in the......
August 1, 2018 Case Laws Income Tax

Penalty imposed u/s.271E and 271D - taking and repayment of loan from the various sister concerns through Journal Entry - all the entries is the bona fide belief of the.....
August 1, 2018 Case Laws Customs

Classification of imported goods - Probat Roasting Unit - The classification of the coffee roasting machine under CTH 84193100 of Customs Tariff Act is upheld
August 1, 2018 Case Laws Customs

Classification of imported software - the software imported by the appellants is a standalone independent software as given in the form of CD and can be loaded on any......
August 1, 2018 Case Laws Service Tax

Business Auxiliary Service - The appellant have carried out the processing of machining, drilling, shot blasting and painting, thereafter, the resultant product is final....
August 1, 2018 Case Laws Service Tax

Franchise Services - services rendered to domain registrars - It becomes abundantly clear that both registry and registrars are independent entities operating on......
August 1, 2018 Case Laws Service Tax

Renting of Immovable Property Service - non-payment of service tax - the amounts reflected in Form 26 AS represent the correct value of the services which has to be......
August 1, 2018 Case Laws Service Tax

Refund of tax paid by sub-contractor - Since both the parties had discharged the service tax liability for the some work, tax amount paid twice, cannot be retained by......
August 1, 2018 Case Laws Central Excise

Manufacture - activity of printing of plain PVC sheet - on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of.....
August 1, 2018 Case Laws Central Excise

Valuation - related party transaction - mere fact of sharing common premises and services of employees do not make the two entities related in terms of Section......
August 1, 2018 Case Laws Central Excise

Classification of goods - CFL lamps - the goods cleared by IAFL from Noida unit were appropriately classifiable under Tariff Item No.85393110.
August 1, 2018 Case Laws VAT and Sales Tax

Stock Transfer - When F-Forms are supplied and the consignor is asked to prove the transport of goods, it is the duty of the assessee to establish such transport, since.....
August 1, 2018 Case Laws VAT and Sales Tax

Levy of VAT - Intra-state or inter-state levy? - works contract - turnkey project - If the transfer of goods, which are incorporated in the works, are those brought from....
August 31, 2017 Case Laws Income Tax

Superannuation fund - Withdrawing the approval of the petitioner under Rule 91 of the Income Tax Rules, 1962 - return of excess deposit into the fund by the employers -.....
August 31, 2017 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s 80-IC - requirement of NIC code and Excise Classification for information technology business - The question is not......
August 31, 2017 Case Laws Income Tax

According to CBDT Circular No. 20/2017 dated 12th June 2017 cash seized during searh opeartion u/s 132B can be adjsuted against advance tax payment.
August 31, 2017 Case Laws Income Tax

Validity of assessment u/s 143(3) r.w.s. 144C - the Assessing Officer said that he is passing draft assessment order and the assessee was also at liberty to file the......
August 31, 2017 Case Laws Income Tax

Set off of deemed dividend against actual dividend paid by certain companies - dividend distribution tax as per section 115-O is in respect of dividend covered u/s......
August 31, 2017 Case Laws Income Tax

Head of the income - amount received for providing amenities to the tenant - amount towards furniture and other facilities including car parking, benefit of sanitary......
August 31, 2017 Case Laws Income Tax

Additions to be made u/s 69C on account of alleged bogus purchases(Unexplained Income) is according to the estimation of net profit ranging from 12.5% to 25% depending......
August 31, 2017 Case Laws Customs

Valuation - enhancement of value - The value enhanced on the basis of the highest contemporaneous import cannot sustain - However, the same requires to be enhanced on......
August 31, 2017 Case Laws Customs

Refund claim of ADD - denial on the ground that the appellant had not requested for re-assessment of bill of entry - in case by final notification, the ADD is reduced,......
August 31, 2017 Case Laws Service Tax

Levy of service tax - container detention charges - Such charges can at best be called as ‘penal rent’ for retaining the containers beyond the pre-determined period -......
August 31, 2017 Case Laws Central Excise

Extended period of limitation - Surprisingly, the adjudicating authority has made an observation that visit of officers for routine checkup and audit does not debar the.....
August 31, 2017 Case Laws Central Excise

Classification multi media speakers with FM radio - these are speakers with added function and the main role of the item, in question, remains amplifying the sound......
August 31, 2017 Case Laws VAT and Sales Tax

Registration under TNVAT Act - Whether sale and purchase activity was carried from the state - respondent cannot instruct upon the petitioner to register themselves......
August 31, 2017 Act Rules GST

E-way bill - Inspection and verification of goods - Proper officer to make summary report within 24 hours - In in case of physical verification, no verification second......
August 31, 2017 Act Rules GST

E-way bill - Verification of documents and conveyances. - Verification through RFID readers - Physical verification of conveyance only by proper officer or by any......
August 31, 2017 Act Rules GST

E-way bill - Documents and devices to be carried by a person-in-charge of a conveyance - Goods and Services Tax - he may carry IRN (Invoice Reference Number) instead of.....
August 31, 2017 Act Rules GST

C.Govt. Prescribes Rules for generation of e-way bills / challan - when to be generated by the supplier of goods, recipient of goods or by the transporter of goods,......
August 31, 2017 Notifications GST

Central Goods and Services Tax (Sixth Amendment) Rules, 2017 - Movement of goods and generation of e-way bill - To be effective from the date to be notified. - Notification
August 30, 2017 Circulars Customs

Implementing Electronic Sealing for Containers by exporters under self-sealing procedure prescribed - CBEC prescribes guidelines for procuring and using RFID tags / RFID....
August 30, 2017 Case Laws Income Tax

CIT(A) set aside the re-assessment on ground which was not existed as the AO has considered that ground and given effect to - CIT(A) direct to reconsider the case afresh on merit.
August 30, 2017 Case Laws Income Tax

Computation of the long term capital gain by applying the provisions of sec. 50C - When this DVO’s report is proved as wrong, then it is open to the authorities to......
August 30, 2017 Case Laws Income Tax

Legally transfer pricing adjustment should be limited to the international transactions only. No additions to be made on the basis of transactions with non AE's.
August 30, 2017 Case Laws Income Tax

Rectification of mistake u/s 254 - period of limitation - the expressions “passed” “initiated” and “served/received” are not interchangeable - the expression “passed”......
August 30, 2017 Case Laws Income Tax

Reopening of assessment - Deduction u/s 80-IB(10) - merely because the permission was given later, cannot, by itself, be a basis to entertain a belief that the date of......
August 30, 2017 Case Laws Income Tax

Unexplained Cash Credit - addition u/s 68 - Mere furnishing of a confirmation letter by a creditor, as it again well settled, does not prove the credit; the same would......
August 30, 2017 Case Laws Income Tax

Benefit u/s 80IB(2)(iv) - interpretation of the term “employment for substantial part of the year” - ten or more workers - foreman is to be treated as a part of the......
August 30, 2017 News GST

GST Revenue Figures – The total revenue of GST paid under different heads upto 29th August, 2017 (10 a.m) is ₹ 92,283 crore.
August 30, 2017 Case Laws Customs

Classification of goods - Korean Ginseng tablets - Tariff item 13021914 specifically mentions extracts of Ginseng (including powder) - Admittedly, vegetable extracts......
August 30, 2017 Case Laws Customs

Concessional rate of duty - The Platinum/Rhodium wire imported by the appellant/assessee has been classified as Platinum (wires) under the Tariff Heading 71101900 and,......
August 30, 2017 Case Laws Service Tax

Business Auxiliary Services - if services were rendered to such foreign clients located abroad, then, the act can be termed as 'export of service'. Such an act does not.....
August 30, 2017 Case Laws Service Tax

Valuation - includibility of reimbursement of expenses - C&F Agency Service - various expenses such as rent, postage and stationary, telephone charges etc. - service tax....

1 ....77 78 79 808182 83 84 85........ 139

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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