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Highlights / Annotations / Catch Notes For September of 2018

Home Highlights September September 2018 Year 2018

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Showing 251 to 300 of 616 Records

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September 19, 2018 Case Laws Service Tax AT

Demand Limited to Normal Limitation Period from Show Cause Notice Date; No Penalties, Interest Applies.
September 19, 2018 Case Laws Service Tax AT

Galvanization Excluded from Business Auxiliary Services; Classified as Manufacturing Activity and Exempted from BAS Scope.
September 19, 2018 Case Laws Central Excise AT

Cenvat Credit demand overturned; authorities exceeded original Show Cause Notice scope, introducing new arguments. Procedural error invalidates demand.
September 19, 2018 Case Laws Central Excise AT

Mechanical Affirmation of Show Cause Notices Raises Natural Justice Concerns Due to Lack of Independent Evaluation by Authority.
September 18, 2018 Circulars Customs

Streamlined Export Procedures for Containerized Cargo from ICDs and CFSs via Land Customs Stations Ensure Compliance and Security.
September 18, 2018 Circulars GST

GST FORM TRAN-1 Submission Deadline Extended for Specific Cases u/r 117(1A), Central GST Rules 2017.
September 18, 2018 Case Laws GST AAR

Restaurant Services Subject to 5% GST Rate Without Input Tax Credit Eligibility, Not 18% with Input Credit.
September 18, 2018 Case Laws GST AAR

University-Affiliated Educational Services Exempt from GST Due to Qualification as Educational Services Under GST Rules.
September 18, 2018 Case Laws GST AAR

IIM's Executive Post Graduate Programme Not Eligible for GST Exemption, Says Notification Language.
September 18, 2018 Case Laws GST AAR

NHAI Sub-Letting: Toll Charges Collected in Fiduciary Role, GST Applies to Applicant's Operations, Not Ultimate Recipient.
September 18, 2018 Case Laws GST AAR

Government Landscaping Services May Be GST-Exempt If Classified as Pure Services, Not Works Contracts.
September 18, 2018 Case Laws GST AAR

Diesel Engine Fuel Injection Pump Parts Classified Under Tariff Heading 8413 91 90, Subject to 18% GST Tax Rate.
September 18, 2018 Case Laws Income Tax HC

Unused Funds for Ministry Project Not Classified as Revenue Receipt or Income for Assessee Based on Facts.
September 18, 2018 Case Laws Income Tax HC

Capital Gains Tax: Shares Must Be Allotted Before End of Previous Year in Business Succession u/s 47(xiii)(b).
September 18, 2018 Case Laws Income Tax AT

Net Profit Estimation at 8% of Gross Turnover Reasonable, Excludes Partners' Salaries and Interest on Capital Accounts.
September 18, 2018 Case Laws Income Tax AT

Payment for Unfunded Pensions Deemed Welfare Measure, Exempt from Section 40A(9) Provisions.
September 18, 2018 Case Laws Income Tax AT

Income from other sources not disallowed u/s 40(a)(ia) for non-TDS deduction before April 2018 amendment.
September 18, 2018 Case Laws Income Tax AT

Land Sale Between Companies Excluded from Deemed Dividend Definition Under Income Tax Act Section 2(22)(e.
September 18, 2018 Case Laws Income Tax AT

TPO Must Use Appropriate Methods with Evidence to Determine Arm's Length Price, No Ad-Hoc Estimations Allowed.
September 18, 2018 Case Laws Income Tax AT

Settlement Compensation Classified as Capital Receipt, Exempt from Taxation Under Current Tax Law.
September 18, 2018 Case Laws Companies Law HC

Party Cannot Seek Damages and Specific Performance for Share Purchase Agreement Breach; Amendment Request Dismissed.
September 18, 2018 Case Laws Indian Laws HC

Petitioner Challenges Trial Over Bounced Cheques, Claims No Legally Enforceable Debt Exists to Justify Charges.
September 18, 2018 Case Laws Service Tax AT

CENVAT Credit Denial for Cement and TMT Bars Overturned Due to Limitation Period in Port Services Case.
September 18, 2018 Case Laws Service Tax AT

CENVAT Credit Denied on Storage, Input, and Port Services; Demand Confirmed Using Extended Limitation Period.
September 18, 2018 Case Laws Service Tax AT

CENVAT Credit on SIM Card Sales Deemed Eligible; Reversal Demand Unjustified Under Current Regulations.
September 18, 2018 Case Laws Central Excise AT

Appellant Not Required to Pay Additional 10% or 5% After Reversing Proportionate CENVAT Credit on Exempted Goods.
September 18, 2018 Case Laws Central Excise AT

Valuation of Lagging Sheets Must Follow Rule 8 of Central Excise Valuation Rules for Compliance.
September 18, 2018 Case Laws VAT and Sales Tax HC

Hybrid Amplifier Not Classified Under CII-124: Distinct from Antennas and TV Equipment Categories.
September 17, 2018 Circulars GST

Guidelines for TDS Deduction and Deposit by DDOs under GST: Ensuring Compliance and Reducing Disputes.
September 17, 2018 Case Laws GST AAR

Affordable Housing Projects enjoy a 12% GST rate, with 8% after land deduction, and can claim ITC under GST Act.
September 17, 2018 Case Laws GST AAR

Energy-G Premium Oil Classified Under HSN 1518, Impacting GST Tax Rate.
September 17, 2018 Case Laws Income Tax HC

Business Losses Can't Offset Betting Income; Winnings Taxed at 40% u/s 115BB, Income Tax Act.
September 17, 2018 Case Laws Income Tax HC

Assessment Reopening Justified for Non-Reported Royalty Income; Tax Deduction Doesn't Prove No Income Escapement.
September 17, 2018 Case Laws Income Tax HC

Court Rules Foreign Education Expenses Valid Business Costs u/s 37 of Income Tax Act.
September 17, 2018 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Not Warranted for Genuine but Rejected Taxpayer Claims on Web Hosting Expenses.
September 17, 2018 Case Laws Income Tax AT

Court Rules Assessee Not Beneficiary of Unexplained Cash Credit; 0.1% Commission Deemed Income u/s 68.
September 17, 2018 Case Laws Income Tax AT

Section 68: Taxpayers Must Prove Creditor Identity, Creditworthiness, and Transaction Genuineness to Avoid Income Tax Additions.
September 17, 2018 Case Laws Income Tax AT

CBDT Notification u/s 80-IA(4)(iii) Formal After Ministry Approval; Tax Benefits Effective from Approval Date.
September 17, 2018 Case Laws Income Tax AT

Professional Fees to AOP Member Deemed Profit Appropriation, Not Deductible Expense; Payments Seen as Profit Distribution.
September 17, 2018 Case Laws Customs HC

Challenge to Retrospective Monetary Limit on Incremental Exports Incentivization Scheme: Allegations of Overreach and Policy Violation.
September 17, 2018 Case Laws Customs AT

Court Reduces Excessive Fines on Restricted Goods Import Due to Lack of Profit Margin Consideration.
September 17, 2018 Case Laws Customs AT

Ultra-Refined Shea Butter Imports Eligible for Concessional Customs Duty Regardless of End Use, Including Cosmetic Industry Applications.
September 17, 2018 Case Laws Indian Laws HC

Cheque Dishonour: Denial of Liability Insufficient Without Evidence u/s 139 of Negotiable Instruments Act.
September 17, 2018 Case Laws Service Tax AT

Service Tax Classification of Chartered Aircraft Upheld as "Supply of Tangible Goods Service" by Case Law.
September 17, 2018 Case Laws Service Tax AT

Refund of Cenvat Credit Denied Due to Missing Documents Despite Adequate Evidence of Software Export and Foreign Exchange Receipt.
September 17, 2018 Case Laws Service Tax AT

Sub-contracted house construction for personal use exempt from service tax; exemption applies to all parties involved.
September 17, 2018 Case Laws Service Tax AT

Penalties Waived for Late Service Tax Payment Due to Financial Hardship; Sections 76 and 77 Set Aside via Section 80.
September 17, 2018 Case Laws Central Excise AT

Refund Claim Approved Despite Procedural Lapse in Destruction of Goods Without Central Excise Officer Presence.
September 17, 2018 Case Laws Central Excise AT

CENVAT Credit Dispute: SECL's Use of Supplementary Invoices Not Suppression u/r 9(1)(b) of Cenvat Credit Rules.
September 17, 2018 Case Laws Central Excise AT

CENVAT Credit: Works Contracts Cannot Be Split for Taxation; Separate Billing Doesn't Equal Trading Activity.

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