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Highlights / Annotations / Catch Notes For September of 2018

Home Highlights September September 2018 Year 2018

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Showing 351 to 400 of 616 Records

1 ....4 5 6 789 10 11 12........ 13

September 14, 2018 Case Laws Central Excise

Valuation - Job work - the value of scrap cleared need not be included for discharging the duty liability on the job worked item
September 14, 2018 Case Laws VAT and Sales Tax

Input tax Credit - capital goods - The renewable energy device & spare parts, Boilers, Boiler components and materials for Erection of Boilers are integral parts or......
September 13, 2018 Case Laws Income Tax

Reopening of assessment - tangible evidence to reassessment - nondisclosure of the taxing event, i.e. allotment of shares - The TEP and investigation reports – of......
September 13, 2018 Case Laws Income Tax

Even though the AO may say so that the petitioner is not entitled to raise the question of jurisdiction, while filing the appeal, but that will not prevent the......
September 13, 2018 Case Laws Income Tax

Claim of depreciation at enhanced rate - it was the case of the assessee that the assessee may not have let out its vehicles to third parties, but the assessee used the.....
September 13, 2018 Case Laws Income Tax

Amount received from the State Government in the form of grant-in-aid - Though large part of the funds were applied for salary and provident fund dues, the object of......
September 13, 2018 Case Laws Income Tax

Deduction u/s 80IC - Customer advances written back as income derived from industrial undertaking - Revenue could not show us any reason that why above sum cannot be......
September 13, 2018 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - claim of exempt u/s 10(34) - long term capital gains (LTCG) on the sale of shares (penny stocks) - The surrender of exemption by the......
September 13, 2018 Case Laws Income Tax

Revision u/s 263 - not making the addition of unpaid service tax is erroneous as well as prejudicial to the interest of the revenue - Order of Pr. CIT on this issue confirmed.
September 13, 2018 Case Laws Income Tax

Rate of depreciation on ‘film software library' - the asset which consists of ‘Copyrighted Films and Programmes’ is an ‘Intangible Asset’ eligible for depreciation at the rate of 25%.
September 13, 2018 Case Laws Income Tax

Payment towards membership of OTC (Delhi stock exchange) - nature of expenditure - provision made for doubtful advance for membership - Assessee failed to prove its case....
September 13, 2018 Case Laws GST

Classification of goods - Cargo Trolley used to carry Cargo from one place to another, towable in nature and has solid tyre designed for transportation of baggage and......
September 13, 2018 Case Laws GST

Classification of goods - Wet Baby Wipes - Wet Face Wipes - Bed and Bath Towels - Shampoo Towels - applicant has requested to classify the impugned goods under the GST......
September 13, 2018 Case Laws GST

Works Contract - Place of supply of service - A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable......
September 13, 2018 Case Laws GST

Turnkey EPC Contract are not getting covered under supply of 'Solar Power Generating System' under Entry 234 of Schedule I of the Notification - The contract for......
September 13, 2018 Case Laws GST

Classification of goods - The ‘Polysulphide Sealant’ manufactured by the applicant and marketed under the trade name ‘AnabondTuffseald’ is classifiable under CTH 3214 10 00
September 13, 2018 Case Laws GST

Classification of activity - printing of leaflet - whether the goods/service - The said supply is a mixed supply as per Section 2(74) of the CGST Act, 2017 and in the......
September 13, 2018 Case Laws GST

Imposition of any tax by way of a circular without making due amendment in the notification is patently without jurisdiction and is violative of the provisions of......
September 13, 2018 Case Laws Customs

Provisional release of seized ship - Import of ship for breaking and its parts - Pending further investigation and adjudication continued seizure of the ship would......
September 13, 2018 Case Laws Customs

Duty Credit Scrip (DCS) - period of validity - loss of the scrip - petitioner did not utilise or transfer it for over one year out of total period of six months - even......
September 13, 2018 Case Laws Customs

Eligibility for drawback - There is substantial difference between ‘nuts and bolts’ and ‘sanitary fittings made of brass’. In the absence of any evidence other than the.....
September 13, 2018 Case Laws Service Tax

Place of provision of service - business of promoting/ selling medical equipments and also rendering after sales services like installation, commissioning etc. in India.....
September 13, 2018 Case Laws Service Tax

Condonation of delay - Assessee cannot be left remediless solely on the ground that he has been turned down at the very threshold, that is, at the stage of delay......
September 13, 2018 Case Laws Service Tax

Liability of Service Tax - services provided to its associate company - services provided to M/s. CMST-BSNL, Jaipur which is having a separate service tax registration?.....
September 13, 2018 Case Laws Service Tax

Refund claim - services consumed within SEZ - there is no dispute that the service tax was paid on such services which are otherwise exempted. Therefore the appellant is....
September 13, 2018 Case Laws Service Tax

Scope of SCN - in the Show Cause Notice, the demand was proposed, considering the service of Advertising Service, Whereas in the order in original, the demand was......
September 13, 2018 Case Laws Central Excise

Reversal of Credit - All these HR Coils were exclusively used in manufacture of exempted pipes and were not used in any other duty paid pipes - the availment of CENVAT......
September 13, 2018 Case Laws Central Excise

Classification of goods - Diagnostics Kits - the product in question is classifiable under chapter heading 3002.00 and not under 3822.00
September 13, 2018 Case Laws Central Excise

Valuation - liquidated damages are admissible deductions from the assessable value in terms of Section 4 of Central Excise Act, 1944
September 13, 2018 Case Laws Central Excise

Classification of goods - Fiber Aluminium Bobbins Dynamically Balanced - to be classified under chapter heading 3923.90
September 13, 2018 Case Laws Central Excise

CENVAT Credit - manufacture of Cement and Cement Clinker - the railway track laid by the Appellant (which connects the railway siding outside the factory with the siding....
September 13, 2018 Case Laws Central Excise

CENVAT Credit - the appellant has correctly availed Cenvat credit on inputs i.e. steel items which have been used for manufacture of capital goods which are exempted......
September 13, 2018 Case Laws VAT and Sales Tax

Works Contract - rate of tax - construction of a petrol bunk - transfer of right in insulation material - whatever material was utilized should be treated as a composite....
September 12, 2018 Case Laws GST

Profiteering Activity - Benefit of reduction in the rate of tax from 28% to 18% not passed - Respondent has deliberately acted in defiance of the above law and hence he.....
September 12, 2018 Case Laws Income Tax

Keeping this objective behind section 14A in mind, the said provision has to be interpreted, particularly, the word 'in relation to the income' that does not form part......
September 12, 2018 Case Laws Income Tax

Disallowance of legal and professional fees - the expenditure incurred by the assessee in the form of legal and professional fees paid to an architect is for the purpose....
September 12, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - The assessee’s belief that assessee was entitled for depreciation out of purchase made from capital contribution received from Government was......
September 12, 2018 Case Laws Income Tax

Revision u/s 263 - deduction u/s 80P(2)(a)(i) against interest income earned by the assessee - case falls under the category of ‘no inquiry’ rather than ‘lack of......
September 12, 2018 Case Laws Income Tax

Disallowance with respect to the write off of advances provided to employees in the course of business - the advances were given to employee (who left the organization).....
September 12, 2018 Case Laws Income Tax

Admissibility of claim in revised return u/s. 139(5) - Depreciation on goodwill - When the revised return was filed on time as per section 139(1) and 139(5), in our......
September 12, 2018 Case Laws GST

Constitutional validity of section 47 of the CGST Act, 2017 - Levy of late-fees - principal contentions of the petitioners are that the Government is trying to recover......
September 12, 2018 Case Laws Customs

100% EOU - Refund claim - excess export Duty paid under protest. - Since a binding decision has not been followed by the Adjudicating Authority in this case, this Court.....
September 12, 2018 Case Laws Customs

Demand of Customs Duty - loss of goods and remission of Customs duty - once the appellant have written letter for loss of their goods and remission of duty, without any.....
September 12, 2018 Case Laws Service Tax

Place of provision of service - custodial services provided by the assessee to Foreign Institutional Clients (FII's) amounts export of service - the relevant factor is......
September 12, 2018 Case Laws Service Tax

Business Auxiliary Service - appellant are engaged in the activity of job work such as Grinding, Boring and Nitriding work on the goods supplied by their principal -......
September 12, 2018 Case Laws Central Excise

Rule is to prefer an appeal and entertaining a writ is only an exception. - When an effective alternative remedy is available, a writ petition cannot be maintained -......
September 12, 2018 Case Laws Central Excise

Penalty u/r 26 of CER, 2002 - Clandestine manufacture and removal - If providing blank challans/invoices to a company to enable them to remove the manufactured goods......
September 12, 2018 Case Laws Central Excise

Jurisdiction of Tribunal - The issue which was subject matter of appeals before the Tribunal pertains to rebate of excise duty on export and, therefore, the Tribunal had....
September 12, 2018 Case Laws Central Excise

Levy of penalty - effect of amendment - A default, which is a continuing default and not a default once for all, can be dealt with under the provision of new enactment,.....
September 12, 2018 Case Laws Central Excise

The appellant having been once found to be eligible for exemptions and refund of duty paid, denial of benefit of exemptions and refund on the ground of delay, in our......

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