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Highlights / Annotations / Catch Notes For September of 2018

Home Highlights September September 2018 Year 2018

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Showing 1 to 50 of 616 Records

12 3 4 5........ 13

September 29, 2018 Circulars Customs

Electronic Sealing Introduced for Customs Bonded Warehouses to Boost Security and Efficiency in Goods Management.
September 29, 2018 Notifications FEMA

Adjudicating Authorities Appointed for Inquiries u/s 13 of FEMA to Ensure Compliance with Foreign Exchange Regulations.
September 29, 2018 Notifications Customs

New Tariff Values Set for Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold & Silver Under Customs Rules.
September 29, 2018 Notifications Customs

Import Duty Cut to Zero on Textile Machinery Parts to Boost Industry Growth and Competitiveness.
September 29, 2018 Case Laws GST AAR

Printed Exam Papers for Govt Schools Classified as Service, Not Goods; Exempt from GST as Pure Service Provision.
September 29, 2018 Case Laws GST AAAR

No Input Tax Credit for Stock Transfers with Zero Invoice Value Across State Branches.
September 29, 2018 Case Laws GST HC

Court Orders Release of Seized Goods and Vehicle Due to E-Way Bill Error; Authorities Dismiss Human Error Claim.
September 29, 2018 Case Laws VAT and Sales Tax HC

VAT Assessments Under GST Scrutiny: Legal Questions Arise Post-Constitution Amendment with Article 246A. Notices Issued.
September 29, 2018 Case Laws GST NAPA

Restaurant Service Not Profiteering: Price Hike Due to Input Tax Credit Denial u/s 171 of CGST Act, 2017.
September 29, 2018 Case Laws Income Tax HC

No Section 80IA Deduction for Maintenance Contractor; Only Plant Owners Qualify for Tax Benefits.
September 29, 2018 Case Laws Income Tax AT

Taxpayer's On-Call Assistance Charges to AE Not Taxable in India Under DTAA, Section 195 Inapplicable.
September 29, 2018 Case Laws Income Tax AT

Depreciation Claim on Leased Milk Cans Disallowed Due to Circular Transaction, Claim Deemed a Colorable Device.
September 29, 2018 Case Laws Income Tax AT

Penny Stock Case: No Evidence Found, No Income Added for Taxpayer Despite Alleged Unnatural Share Price Fluctuations.
September 29, 2018 Case Laws Income Tax AT

Tax Authority's Change to Stock Valuation Method u/s 263 Ruled Unjustified by Court.
September 29, 2018 Case Laws Income Tax AT

Adjustment of Closing Stock u/s 145A: No Addition Justified Due to Non-Impact on Profitability.
September 29, 2018 Case Laws Income Tax AT

No Penalty Imposed: Section 271AAA Not Applicable Due to Absence of Search u/s 132(1) in Assessment.
September 29, 2018 Case Laws Income Tax AT

"Any 12 Month Period" in India-UK DTAA Article 5(2)(k)(i) Interpreted as Previous or Financial Year per Indian Tax Act.
September 29, 2018 Case Laws Income Tax AT

No penalty for late TDS returns u/s 272A(2)(k) due to a valid reason for delay.
September 29, 2018 Case Laws Insolvency and Bankruptcy Board

Insolvency Professional Penalized for Misleading Stakeholders in Bankruptcy Case by Disciplinary Committee.
September 29, 2018 Case Laws Customs HC

Transferring DFIA License Ends Original Holder's Benefits; No Refunds Post-Transfer Allowed.
September 29, 2018 Case Laws Customs HC

Importer Entitled to Customs Duty Refund Due to Clerical Error Correction u/s 154.
September 29, 2018 Case Laws Customs AT

Misdeclaration of Oryx Marble Slabs: Goods Confiscated u/ss 111(d) and 111(m) of Customs Act, 1962.
September 29, 2018 Case Laws Customs AT

Customs Reviewing Classification of Multimedia Speakers with USB, SD, and FM Features; Primary Function Still as Speakers.
September 29, 2018 Case Laws Service Tax AT

LAA Must Dismiss Time-Barred Demands; Cannot Advise Settlement u/s 73(3) for Disputed Amounts.
September 29, 2018 Case Laws Service Tax AT

Appellant Denied Refund for Wrongly Paid Service Tax on Health Club Services Despite Acknowledgment of Error.
September 29, 2018 Case Laws Service Tax AT

Government Enterprise Challenges CENVAT Credit Case: Dispute Over Extended Limitation Period and Alleged Suppression.
September 29, 2018 Case Laws Service Tax AT

Services with Cranes and Torex Operators Not Classified as Business Support Service per Regulations.
September 29, 2018 Case Laws Service Tax AT

Input Services Credit for Warehouse Construction Allowed; Disallowing Credit for Building Construction Unjustified.
September 29, 2018 Case Laws Service Tax AT

Appellants' Aircraft Lease Payments Not Classified as "Supply of Tangible Goods Service" for Service Tax Purposes.
September 29, 2018 Case Laws Service Tax AT

Denial of Composition Scheme Benefit u/r 3(3) for Works Contract Service Deemed Unjustified; Reversal Required.
September 29, 2018 Case Laws Service Tax AT

Section 67: Clearing and Forwarding Expenses Now Taxable as Service Costs from May 14, 2015.
September 29, 2018 Case Laws Service Tax Commission

Service tax settlement application rejected due to timing; filed after order dispatch per Section 32E(1) of Central Excise Act.
September 29, 2018 Case Laws Central Excise AT

PET Bottle Parings Not Classified as Primary Plastic Form for Tax Purposes; Misinterpretation of Manufacturing Claims Addressed.
September 29, 2018 Case Laws Central Excise AT

Court Examines Allegations of Fake Invoices Used for CENVAT Credit; Evidence Lacks Clarity on Goods Receipt.
September 29, 2018 Case Laws Central Excise AT

Exemption on Cement Bags for Captive Consumption Under Sl.No.1A: No Extra Tax for Internal Use.
September 29, 2018 Case Laws VAT and Sales Tax HC

Banks as "Sellers" in Vehicle Repossession: VAT and Sales Tax Implications Clarified; Notice Issuance Responsibility Highlighted.
September 28, 2018 Notifications DGFT

India Expands Petcoke Import Policy to Include Graphite Electrode Industry, Joining Cement, Lime Kiln, and Others.
September 28, 2018 Notifications DGFT

Amendment to FTP 2015-2020 Paragraph 2.47: Streamlining Export Procedures via Courier and Postal Services by DGFT.
September 28, 2018 Notifications DGFT

The import policy for peas under Chapter 7 of the ITC (HS 2017, Schedule I) has been amended.
September 28, 2018 Notifications SEZ

SEZ Rules 2018 Amendments: Streamlined Procedures, Revised Compliance, and New Incentives to Boost Investment and Efficiency.
September 28, 2018 Circulars DGFT

DGFT Amends Appendix 3B of MEIS to Update Export Incentives Framework for Enhanced Competitiveness and Policy Alignment.
September 28, 2018 Case Laws Income Tax HC

Assessing Officer's Reopening Delayed: Concerns Over Assessment Becoming Time-Barred Amid Ongoing Civil Court Litigation.
September 28, 2018 Case Laws Income Tax HC

ITAT Incorrectly Rules Representative Assessee Not Liable for Income Deemed Originated in India.
September 28, 2018 Case Laws Income Tax HC

Reopening Assessment u/s 147 Valid Despite Uncertainty in Identifying Exact Escaped Income.
September 28, 2018 Case Laws Income Tax AT

Investments in Specified Assets Before Asset Transfer Qualify for Exemption u/s 54EC, Says Board.
September 28, 2018 Case Laws Income Tax AT

TDS Issue u/s 194A: Assessee Didn't Deduct Tax on Unsecured Loan Interest Paid to Two Parties in Good Faith.
September 28, 2018 Case Laws Income Tax AT

Co-operative Bank Exempt from TDS on Member Deposits Interest for 2010-14; Section 40(a)(ia) Disallowance Not Applicable.
September 28, 2018 Case Laws Income Tax AT

Property's Annual Value Set as Nil Due to Vacancy, Complies with Income Tax Act Section 23(1)(c.
September 28, 2018 Case Laws Income Tax AT

Book Rejection Ruled Out as Production and Turnover Quantum Accepted; No Grounds for Changing Decision.
September 28, 2018 Case Laws Income Tax AT

Court Rules Additions for Unexplained Investments Must Be Made in Initial Assessment Year, Not Current Year.

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