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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 — Deposit in and removal of goods from Customs bonded Warehouses
September 29, 2018 Notifications FEMA

Appointment of adjudicating authorities to hold an inquiry for the purpose of adjudication under section 13 of the said Act
September 29, 2018 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg.
September 29, 2018 Notifications Customs

Seeks to reduce the import duty on parts/ components used in manufacturing of specified textile machinery to Nil
September 29, 2018 Case Laws GST

Classification of Supply - supply of goods or services - Levy of GST - Supply of printed question papers for various examinations conducted by the Government/Government.....
September 29, 2018 Case Laws GST

Input Tax Credit - stock transfer from the Head Office to its branches in other States at Zero Value - optical lenses and frames for spectacles and accessories. - if the....
September 29, 2018 Case Laws GST

Release of seized goods with vehicle - incorrect E-way bill - Surprisingly, neither the mobile squad authority nor the appellate authority appreciated the claim of the......
September 29, 2018 Case Laws VAT and Sales Tax

Validity of VAT assessment after introductions of GST - Assessment after the amendment to the Constitution by virtue of which Article 246A was inserted - Notices issued.
September 29, 2018 Case Laws GST

Anti-Profiteering - benefit of reduction in the rate of GST in restaurant service - purchase of 6 Hara Bhara Kabab Sub - base price of the product increased from ₹....
September 29, 2018 Case Laws Income Tax

Deduction u/s 80IA - Even assuming that the appellant contributed technical knowhow for the purpose of generating electricity, it does so on behalf of the owner of the......
September 29, 2018 Case Laws Income Tax

Disallowance u/s 40(a)(i) - technical on-call assistance charges paid by assessee to its AE - Revenue received by AE in view of services rendered to assessee’s customer.....
September 29, 2018 Case Laws Income Tax

Claim of depreciation on leased assets i.e. milk cans - it is established by the revenue that purchase consideration was routed back, hence, the entire claim proved to......
September 29, 2018 Case Laws Income Tax

Genuineness of claim of loss - allegation of purchase and sale of Penny stocks - The entire addition has been made on probabilities, human behaviour, the alleged......
September 29, 2018 Case Laws Income Tax

Revision u/s 263 - CIT proposed the valuation of closing stock by taking the average of opening stock and purchase price. - Pr. Commissioner of Income Tax-1, Bhubaneswar....
September 29, 2018 Case Laws Income Tax

Addition u/s 145A - adjustment of closing stock of the assessee by duty and taxes etc. in the form of CENVAT - In the absence of any impact on the profitability of the......
September 29, 2018 Case Laws Income Tax

Penalty u/s 271AAA - Assessment u/s 153C - search and seizure proceedings u/s 132(1) not carried out against the assessee - the primary condition of section 271AAA......
September 29, 2018 Case Laws Income Tax

India-UK DTAA - the expression “any 12 month period” mentioned in Article 5(2)(k)(i) of the India-U.K. DTAA has to be construed to mean the previous year or financial......
September 29, 2018 Case Laws Income Tax

Levying penalty u/s 272A(2)(k) for late filing of TDS returns - the ‘Person Responsible’ had a bonafide reason for the delay in filing TDS returns - No penalty.
September 29, 2018 Case Laws Insolvency and Bankruptcy

Misconduct insolvency professional - misleading the stakeholders of the insolvency and bankruptcy - Disciplinary Committee has taken the action against the professional.
September 29, 2018 Case Laws Customs

Under the DFIA Scheme, it is inferred that once the license is transferred to a third party legitimately, the benefits accrued under the license on the transferor......
September 29, 2018 Case Laws Customs

Refund of the excess Customs duty paid - excess duty collection arisen due to typographical error in the documents provided by the importer - The assessing authority can....
September 29, 2018 Case Laws Customs

Valuation of imported goods - First quality Oryx unpolished marble slabs - rejection of declared value - Department has made out a strong case of misdeclaration against.....
September 29, 2018 Case Laws Customs

Classification of imported goods - Multimedia speakers with additional facilities such as USB, SD card and FM radio etc. - The main function it performs, which in the......
September 29, 2018 Case Laws Service Tax

If the LAA finds that demand is time-barred, he should only set aside the demand on that ground but cannot advise assessee concerned to discharge the disputed amount......
September 29, 2018 Case Laws Service Tax

Refund of Service Tax paid wrongly - It is an admitted fact by the appellant that they have collected service tax from its own members and paid the same to the......
September 29, 2018 Case Laws Service Tax

CENVAT Credit - extended period of limitation - the appellant is a Government of India enterprise and therefore the allegation of suppression cannot be made.
September 29, 2018 Case Laws Service Tax

Classification of Services - use of cranes and torex with operator, manpower and supervision, either on single use basis or on monthly or specified period basis - By no.....
September 29, 2018 Case Laws Service Tax

Credit of input services used for setting up a warehouse for providing the Output Service of “Storage and Warehousing Services”, was admissible - disallowance of credit.....
September 29, 2018 Case Laws Service Tax

Reverse Charge Mechanism - Appellants acquired on lease, aircraft from foreign company for transportation of cargo. - the monetary consideration paid by the appellants......
September 29, 2018 Case Laws Service Tax

Works Contract Service - benefit of composition scheme under Rule 3 (3) - the assessee has not exercised option before “due date of payment of tax” - denial of......
September 29, 2018 Case Laws Service Tax

Valuation - Clearing and Forwarding Agency Service - inclusion of reimbursable expenses in assessable value - only with effect from May 14, 2015, by virtue of provisions....
September 29, 2018 Case Laws Service Tax

Settlement Of a case - the adjudication order was passed on 21-6-2017 with dated signature of the adjudicating authority, Commissioner, Service Tax, and was despatched......
September 29, 2018 Case Laws Central Excise

Classification - Though the appellant has argued that they are manufacturing “flakes”, but, what is being manufactured is only “parings” of PET bottles. True, these......
September 29, 2018 Case Laws Central Excise

CENVAT Credit - fake invoices - There is nothing brought out from evidences as to how the appellants have been able to manufacture the finished products if they were not....
September 29, 2018 Case Laws Central Excise

Benefit of exemption - Clearance of Cement bags marked with MRP for captive Consumption - The benefit of Sl.No.1A of the Notification will be allowable for cement captively consumed
September 29, 2018 Case Laws VAT and Sales Tax

Scope of the words “Seller” and “Dealer” - repossession of the vehicles and the sale of the repossessed vehicles by the banks / institutions - It is for the respondents.....
September 28, 2018 Notifications DGFT

Amendment of import policy of Petcoke - In addition to the existing four industries namely cement, lime kiln, calcium carbide and gasification industries, the fifth one.....
September 28, 2018 Notifications DGFT

Amendment in Para 2.47 of FTP 2015-2020 - Export through Courier Service/Post
September 28, 2018 Notifications DGFT

Amendment in the import policy of Peas under Chapter 7 of the ITC (HS 2017, Schedule -l (Import Policy)
September 28, 2018 Notifications SEZ

Special Economic Zones (Amendment) Rules, 2018 - SEZ Rules has been amended substantially
September 28, 2018 Circulars DGFT

Amendments in the Appendix 3B of the Merchandise Exports from India Scheme (MEIS)
September 28, 2018 Case Laws Income Tax

Reopening of assessment - If the Assessing Officer is prevented from carrying out assessment, the serious question of such assessment getting time barred by the time the....
September 28, 2018 Case Laws Income Tax

Assessment in the hands of representative assessee - The ITAT made a clear mistake in believing that since it was held in an earlier proceeding that the income in......
September 28, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - bogus purchases - to what exact income had escaped assessment may be open for argument, nevertheless, would not be a ground to quash......
September 28, 2018 Case Laws Income Tax

Denial of deduction/exemption under section 54EC - advance received in specified assets before the date of transfer of asset - the Board have decided that if the......
September 28, 2018 Case Laws Income Tax

TDS u/s 194A - interest on unsecured loan - Assessee has acted bona fide and there was no intention on its part to benefit the recipients of interest by way of not......
September 28, 2018 Case Laws Income Tax

TDS u/s 194A - disallowance u/s 40(a)(ia) - interest paid on term deposits to the members by assessee Co-operative bank - The appellant Co-operative Bank was not under......
September 28, 2018 Case Laws Income Tax

Computing the Annual Letting Value - income from house property - Property remained vacant - Assessee in the present case had rightly determined the ‘annual value’ of......
September 28, 2018 Case Laws Income Tax

Since the quantum of production and turnover has been accepted, the rejection of books of accounts in the peculiar facts and circumstances has been held to be......
September 28, 2018 Case Laws Income Tax

Unexplained investment - if Revenue wanted to make additions on this count, it is the first year i.e. AY 2009-10 when declaration and disclosure was made for the first......

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