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Highlights / Annotations / Catch Notes For September of 2018

Home Highlights September September 2018 Year 2018

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Showing 201 to 250 of 616 Records

1 2 3 456 7 8 9........ 13

September 21, 2018 Case Laws GST

Classification of goods - Concessional rate of GST - supply of Copper XLPE insulated armoured low tension cables - Whether the power cables supplied by the Applicant......
September 21, 2018 Case Laws Income Tax

Revision u/s 263 - undisclosed hawala trading - very reliable and genuine information was received from the VAT and Sales Tax authorities with regard to the operations......
September 21, 2018 Case Laws Income Tax

Addition on account of difference in TDS receipts - AO directed to re-compute the income of the assessee in accordance with cash system of accounting, which is the......
September 21, 2018 Case Laws Income Tax

Receipt towards compensation in lieu of ‘right to sue’ - capital receipt OR revenue income - breach of development agreement and a compensation was paid to avoid......
September 21, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) or u/s 271AAB - assessment u/s 153A - the deeming provisions of Explanation 5A cannot be applied because at the time of search for the......
September 21, 2018 Case Laws Income Tax

Validity of order U/s 206C(6)/206C(7) - default in TCS liability - When no limitation is provided in the statute then a period of four years is considered as reasonable.....
September 21, 2018 Case Laws Income Tax

Addition on account of unexplained cash credit U/s 68 r.w.s. 115BBE - in absence of any evidence, it cannot be held that the assessee has introduced his own unaccounted.....
September 21, 2018 Case Laws Income Tax

Addition invoking the provisions of section 43CA - agreement to sell entered into much prior to the date when provision came into effect - there is no way the assessee......
September 21, 2018 Case Laws Income Tax

TDS u/s 194J - provision for commission to directors - TDS can be deducted and paid, when actual liability is ascertained, which generally happens after five/six months.....
September 21, 2018 Case Laws Service Tax

Classification of Services - certain services provided by Chartered Accountant - Chartered Accountants are experts in the field of Service Tax and the issue involved in.....
September 21, 2018 Case Laws Service Tax

Refund of Service tax paid erroneously - the appellant has not constructed any residential houses on behalf of NBCC but has constructed Barracks for the purpose of......
September 21, 2018 Case Laws Service Tax

GTA Services - whether the “Transit Mixer” used by the respondents to transport the “ready mix concrete” manufactured by them to their customers would attract the......
September 21, 2018 Case Laws Central Excise

Clandestine removal - fake trading shown in the balance sheet - in the absence of any corroborative evidences, merely on the basis of fake entries which are to obtain......
September 21, 2018 Case Laws Central Excise

100% EOU - Extended period of limitation - the department had full knowledge and permission was granted to the appellant for transfer of such items to the quarries - the....
September 20, 2018 Circulars Customs

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems-reg.
September 20, 2018 Circulars DGFT

Activation of E-com module for SEIS, based on ANF 3B notified vide Public Notice 15/ 2015-20 dated 28.06.2018
September 20, 2018 Notifications Companies Law

Companies (Corporate Social Responsibility Policy) Amendment Rules, 2018
September 20, 2018 Notifications LLP

Limited Liability Partnership (Second Amendment) Rules, 2018 - Processing of Form RUN-LLP (Reserve Unique Name-Limited Liability Partnership), Form FiLLiP (Form for......
September 20, 2018 Case Laws GST

Levy of GST - liquidated damages for delay in erection, testing and commissioning - independent supply or not? - The appellant could have opted for harsh measures like......
September 20, 2018 Case Laws GST

Rate of tax - supply and setting up of ‘solar power generating system’ - Supply of the said turnkey EPC contract is a ‘composite supply’ u/s.2(30) of the CGST Act, 2017.....
September 20, 2018 Case Laws Income Tax

Validity of special audit of the accounts u/s 142(2A) - petitioner has not made any objection regarding procedure followed by the AO or by the Pr. CIT, in the entire......
September 20, 2018 Case Laws Income Tax

Allowability of share loss - genuineness of claim - the Tribunal held that the transaction fully supported by the documentary evidences could not be brushed aside on......
September 20, 2018 Case Laws Income Tax

Penalty u/s 271 (1)(c) - when the computation was made u/s 115JB, the aforesaid concealment had no role to play and was totally irrelevant. Therefore, the concealment......
September 20, 2018 Case Laws Income Tax

Capital gain - there is no Joint Development Agreement (JDA), but only an unregistered sale agreement, which could not be fulfilled due to external reasons and there was....
September 20, 2018 Case Laws Income Tax

Addition made on account of difference in credit of income as per 26AS statement and income credited in Income and Expenditure accounts - these timing differences in......
September 20, 2018 Case Laws Customs

Valuation of imported goods - Ramie Unprocessed Yarn - The enhancement of the declared value cannot be done on the basis of NIDB data
September 20, 2018 Case Laws Customs

Benefit of exemption from customs duty - import of power cables of voltage of more than 80V - telecom equipment for which these cables are used all have an operating......
September 20, 2018 Case Laws Customs

Import against Advance License - fulfilment of export obligation - physical diversion of raw material - benefit under the DEEC scheme under various customs notifications....
September 20, 2018 Case Laws Customs

Concessional rate of duty - the goods imported by the appellants will not benefit from the B.C.D rate of 10% but will only be eligible for higher B.C.D. rate since the......
September 20, 2018 Case Laws Service Tax

Construction Services - composite Works Contracts - In respect of any contract which is a composite contract, service tax cannot be demanded under CICS / CCS for the......
September 20, 2018 Case Laws Service Tax

Construction Services - composite Works Contracts - for sole reason of not filing the intimation opting to pay service under Works Contract Service, the demand cannot sustain.
September 20, 2018 Case Laws Service Tax

CENVAT Credit - input services - legal services - denial on account of nexus - these services were in relation to acquisition of the new plants and investments which......
September 20, 2018 Case Laws Service Tax

Demand of amount collected in the name of service tax - Sub-section (1) of 11D will apply only to the person who is “liable to pay duty” and where the person has......
September 20, 2018 Case Laws Service Tax

Refund claim - unjust enrichment - When there is no material on record to suggest that the appellant has, in fact, collected the service tax element despite the fact......
September 20, 2018 Case Laws Central Excise

Clandestine removal - penalty has rightly been imposed on the appellants for their collaborative role in the conspiracy of clandestine removal of goods by M/s HSAL and......
September 20, 2018 Case Laws Central Excise

CENVAT Credit - input/capital goods - old Structures and other structural items - The inputs procured have in fact been used in the fabrication of capital goods and......
September 20, 2018 Case Laws VAT and Sales Tax

Mere failure to carry the prescribed declaration form duly filled in is liable for penalty as per provisions of Section 78 (5) of the RST Act, and there is no need to......
September 19, 2018 Case Laws GST

Anti-profiteering - Failure to pass on the benefit of Input tax credit - Construction service - assessee directed to reduce the price to be realized from the buyers of......
September 19, 2018 Case Laws GST

Whether the activity of supply and installation of ‘car parking system’ would qualify as immovable property and thereby ‘works contract’ as defined in Section 2(119) of.....
September 19, 2018 Case Laws GST

Classification of goods - marine paints - these consumable items are consumed and lost and cannot be reused and are also not worth recovery, reuse or recycle for use on.....
September 19, 2018 Case Laws Income Tax

Protective addition - Addition of undisclosed income (on money consideration received by the assessee) - no similar addition was made in the hands of partners in their......
September 19, 2018 Case Laws Income Tax

Levy of late filing fees u/s 234E - TDS returns - adjustment in respect of levy of fees under section 234E was indeed beyond the scope of permissible adjustments......
September 19, 2018 Case Laws Income Tax

Addition u/s 68 on account of claim of gifts - mere claim of gift would not fall in the ambit of provisions of section 56(2)(vii) - when the assessee has failed to......
September 19, 2018 Case Laws Income Tax

Disallowance of depreciation on sumo car - addition to the presumptive income declared u/s 44AD - AO could have estimated the income of the assessee if it was found to......
September 19, 2018 Case Laws Income Tax

Validity of revised return - delay in filing ROI - It is a settled position of law through various judicial pronouncements and section 10 of General Clauses Act and also....
September 19, 2018 Case Laws Customs

Demand of Special Additional Duty (SAD) by debiting the DFCE scrips instead of in cash - If the appellant had been put to notice while debiting in the DFCE scrips, he......
September 19, 2018 Case Laws Customs

Concessional rate of BCD - N/N. 12/2012 – capacity expansion of an existing Caustic Soda unit - The adjudicating authority has only concentrated on the first limb of the....
September 19, 2018 Case Laws Service Tax

Nature of Services rendered by appellant - it was the obligation of appellants only to supply/provide all equipments, materials, labour and other facilities requisite......
September 19, 2018 Case Laws Service Tax

Refund claim - relevant date - In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule.....
September 19, 2018 Case Laws Service Tax

Business Auxiliary Service or not - Advertising Services - taxability of amount of Discount received - assessee passed on a portion of the discount received to......

1 2 3 456 7 8 9........ 13

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