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Highlights / Annotations / Catch Notes For September of 2018

Home Highlights September September 2018 Year 2018

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Showing 101 to 150 of 616 Records

1 234 5 6 7........ 13

September 26, 2018 Case Laws Income Tax

Addition u/s 50C r/w section 69A - legal fiction u/s 50C cannot be extended any further so as to take within its ambit the case of a purchaser where it is alleged that......
September 26, 2018 Case Laws Income Tax

Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to......
September 26, 2018 Case Laws Income Tax

Reopening of assessment on the basis of show cause notice issued by the Excise Authorities - once the very foundation on which the action u/s 147 had been initiated had.....
September 26, 2018 Case Laws Income Tax

Bogus purchases - Since the corresponding sales have been accepted and the assessee had shown reasonable gross profit on sale, therefore, confirming the addition to the.....
September 26, 2018 Case Laws GST

Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of Schedule-I of the......
September 26, 2018 Case Laws Service Tax

Levy of service tax on Royalty - rule 64D of the Mineral Concession Rules - It was submitted that the issue regarding royalty being a tax and therefore, not being......
September 26, 2018 Case Laws Service Tax

Refund claim - services of procuring orders and passing it to its overseas principal/parties and receiving payments for the same in foreign exchange, is an activity of......
September 26, 2018 Case Laws Service Tax

Attachment of Bank Account - recovery of amount pending adjudication - Without adjudication, no steps for coercive recovery under Section 87 of the Act can be taken by......
September 26, 2018 Case Laws Service Tax

Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and......
September 26, 2018 Case Laws Service Tax

Maintainability of SCN - Short paid Service Tax - the book of accounts are not rejected and without rejecting the assumption of the gross receipt as taxable service, is.....
September 26, 2018 Case Laws Service Tax

Demand of service tax - Reversal of Cenvat Credit - Scope of SCN - the adjudicating authority has not given any speaking order based on the allegations and charges......
September 26, 2018 Case Laws Service Tax

Declared service or not? - Unscheduled Inter-change charges (UI) - Sub-Section (e) of Section 66E of the Finance Act, 1994 - The charges being part of this activity......
September 26, 2018 Case Laws Service Tax

Legal Consultancy Service - services received from foreign based Legal Firm M/s Hill Dickinson LLP - Extended period of Limitation - There was no intention on the part......
September 26, 2018 Case Laws Service Tax

The assessee were not liable to pay any service tax for rendering Sponsorship Service which was otherwise to be paid by the recipient under the Reverse Charge Mechanism.....
September 26, 2018 Case Laws Central Excise

CENVAT Credit - input services - The intention of the legislation is very clear that only new construction under Works Contract service is excluded but the Repair,......
September 26, 2018 Case Laws Central Excise

Clandestine removal - Demand is based on copy of some documents received by the Central Excise Department from the Income Tax Department which had earlier conduced......
September 25, 2018 Notifications Customs

Exemption from IGST extended upto 31.3.2019 to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposes
September 25, 2018 Notifications Customs

Amendments to the AIRs of Duty Drawback on Gold Jewellery, Silver Jewellery and Silver Articles
September 25, 2018 Notifications Companies Law

Companies (Registered Valuers and Valuation) Third Amendment Rules, 2018
September 25, 2018 Case Laws GST

GST on the services for the right to use minerals - The applicant has misconstrued the entry which in fact casts a liability of tax to be discharged by the recipient on.....
September 25, 2018 Case Laws GST

Vires of Rule 89(5) of the Central Goods and Services Tax Rules, 2017 - denial of grant of refund of unutilized tax credit in respect of tax paid on input services -......
September 25, 2018 Case Laws Income Tax

Amounts received by the assessee-agent on behalf of the Principal - nature of income - amount waived by the Principals - held as in the nature of commission and taxable.....
September 25, 2018 Case Laws Income Tax

Exemption u/s. 10(37) - Interest received u/s 28 in case of compulsory acquisition of agricultural land as nature of interest income or it is a part of enhanced......
September 25, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - the assessee had made investments with sub-treasuries and banks in the course of its business of banking / providing credit facilities to......
September 25, 2018 Case Laws Income Tax

Nature of expenditure - substantial amount incurred at fag end of the year - The assessee has been unable to prove that this particular expenditure will not give benefit....
September 25, 2018 Case Laws Income Tax

Deduction u/s 80IC - substantial expansion - in terms of the provisions of the section no claim of deduction @ 100% of profits beyond the stipulated period of five years is allowable.
September 25, 2018 Case Laws Income Tax

Depreciation on intangible assets - conversion of partnership firm into a company - Written Down Value - the claim of depreciation can be examined even in the......
September 25, 2018 Case Laws Customs

Reassessment of Bills of Entry - Revenue shall give an opportunity to the petitioners to establish their case for re-classification of the imported wall fans on the......
September 25, 2018 Case Laws Service Tax

Composite Works Contract - Benefit of Composition Scheme - the value of all goods used in or in relation to execution of the work contract need to be included in the......
September 25, 2018 Case Laws Service Tax

CENVAT Credit - input services - general insurance services - The exclusion clause is specifically applicable only in respect of general insurance service for motor......
September 25, 2018 Case Laws Service Tax

Valuation - includibility - whether amounts refunded by the petitioner, a registered “Forward Contract” service provides to its sub-brokers, before the due date of......
September 25, 2018 Case Laws Service Tax

Refund claim - export of services or not - the service of procuring orders and passing it to overseas manufacturers / clients and receiving the payments for the same is.....
September 25, 2018 Case Laws Service Tax

Refund claim - it was never the case of the Revenue that there was unjust enrichment on the part of the Assessee - the question does not give rise to any substantial......
September 25, 2018 Case Laws Central Excise

CENVAT Credit - restriction on credit of duty paid availing the benefit of notification no 1 of 2011 - duty paid on import of coal - assessee claimed the duty paid at......
September 25, 2018 Case Laws Central Excise

CENVAT credit - input services - GTA service - Since the appellant in contravention of the provisions contained in Section 4(3)(c) of 1944 Act read with Rule 2(t) of the....
September 25, 2018 Case Laws Central Excise

CENVAT credit - credit was reversed now seeks to avail suo-moto credit - Department opined that once the assessee pays back the duty of excise and that in the instant......
September 25, 2018 Case Laws Central Excise

Attachment of flat - There is no material on record suggesting that the same was a benami purchase. - Further, the Department has not even prima facie established that......
September 25, 2018 Case Laws Central Excise

CENVAT Credit - demand of 10% of the price of the exempted goods - goods have been supplied under International Competitive Bidding (ICB) - the benefit of Rule 6(6)(vii)....
September 25, 2018 Case Laws VAT and Sales Tax

Classification - “frooti” drink - In the present case, “frooti” is beverage within Entry 14 of Schedule II of the Act of 1976 in the name being non-alcoholic drink and......
September 24, 2018 News Indian Laws

Extension of date for filing of Income Tax Returns and Audit Reports from 30th September, 2018 to 15th October, 2018
September 24, 2018 Case Laws GST

Classification of goods/services/both - rate of tax - coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a....
September 24, 2018 Case Laws GST

Jurisdiction - Competency to issue SCN - absence of any notification under Section 4 of IGST Act - 2017 - The officers appointed under the MPGST Act are authorized to be....
September 24, 2018 Case Laws Income Tax

Reopening of assessment - claim of deduction u/s 10A denied - scrutiny assessment was conducted - It was not be open for the Assessing Officer to reopen such assessment.....
September 24, 2018 Case Laws Income Tax

Depreciation on machinery not listed in New Appendix-I Depreciation Schedule – Part-III (xia) eligible for depreciation @ 40% - Neither AO nor the CIT (A) has rendered a....
September 24, 2018 Case Laws Income Tax

Registration u/s 12A - Condonation of delay - Ignorance of law is no excuse. The provision of Section 12A, being a beneficial provision to the Assessee, requires strict.....
September 24, 2018 Case Laws Income Tax

PIL - alleged undeclared income - The present Public Interest Litigation is not a genuine Public Interest Litigation, but a politically motivated litigation, which......
September 24, 2018 Case Laws Income Tax

Penalty u/s 271D - while framing the assessment it was held as the monies advanced and assessed as undisclosed income and when the appellate authorities deleted the......
September 24, 2018 Case Laws Income Tax

Condonation of delay - appeal of the assessee against the levy of late filing fee u/s 234(E) was dismissed at the admission stage on account of delay in filing the......
September 24, 2018 Case Laws Income Tax

TDS u/s 194J OR 194C - payment received by BET towards the work carried on under Phase II of the agreement, will not fall under the definition of the term professional......
September 24, 2018 Case Laws Income Tax

Status of the assessee as ‘Company’ or in the status of “An association of Persons” - The definition of ‘Company’ under the Income Tax Act, 1961 is given u/s 2(22A) of......

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