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Highlights / Annotations / Catch Notes For September of 2018

Home Highlights September September 2018 Year 2018

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Showing 401 to 450 of 616 Records

1 ....5 6 7 8910 11 12 13

September 12, 2018 Case Laws Central Excise

The authorities have intentionally dragged the appellant into litigation by issuance of the show cause notice after the lapse of five years, the action of the......
September 11, 2018 Act Rules Companies Law

Issue of securities in dematerialised form by unlisted public companies - New Rule 9A Inserted to the Companies (Prospectus and Allotment of Securities) Rules, 2014
September 11, 2018 Notifications GST

Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017 - Commissioner empowered to extent the Filing of GST TRAN-1 not beyond 31st March, 2019, in......
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers......
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers......
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers......
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers......
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above ₹ 1.5 crores
September 11, 2018 Notifications GST

Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores
September 11, 2018 Case Laws GST

Classification of Services - no provision has been made for carving out an exception in case of supply of service in the nature of a Works Contract for creating......
September 11, 2018 Case Laws GST

Levy of GST - operation and maintenance work order given by such Municipal Corporation - Admissibility of ITC (input Credit tax) of purchases against such work order -......
September 11, 2018 Case Laws Income Tax

Validity of prosecution proceedings u/s 279 when application for settlement of case is pending - The order of the Commission allowing the application for settlement “to.....
September 11, 2018 Case Laws Income Tax

Disallowance of Agricultural income - nature of income from sale of agricultural produce, i.e. , sugarcane seeds grown by the assessee from the lease hold land carrying.....
September 11, 2018 Case Laws Income Tax

Revision of assessment order - computation of long term capital gain against the sale of immovable property - claim of deduction towards indexed cost of construction of.....
September 11, 2018 Case Laws Income Tax

Levy of interest u/s 201(1A) - failure to deduct TDS u/s 194J - payments made by the assessee herein have been included in the income of the deductees and taxes paid......
September 11, 2018 Case Laws Income Tax

Interest expenditure could be allowed only if the loan was borrowed for the purpose of the business of the assessee and if it is used for the purchase of an asset which.....
September 11, 2018 Case Laws Customs

Penalty u/s 112 (a) and 114 (AA) of the Customs Act, 1962 - Merely on the basis that the appellant is a CHA whose license has been suspended in some other case cannot be....
September 11, 2018 Case Laws Customs

Penalty u/s 112 (b)(ii) of the Customs Act, 1962 - Smuggling - The appellant suffered a lot by loss of his job and thriving on a meager salary. It would be difficult for....
September 11, 2018 Case Laws Service Tax

Place of supply of services - reverse charge mechanism (RCM) - commission paid for availing services of certain foreign based agencies for receiving external foreign......
September 11, 2018 Case Laws Service Tax

Valuation - reimbursement of expenses on actual basis - the charges collected by them towards electricity and water, are not to be included in the taxable value for......
September 11, 2018 Case Laws Service Tax

Refund of unutilized CENVAT Credit - appellants are rightly eligible to take credit of service tax paid on insurance premium on Group Insurance Policy, as the said......
September 11, 2018 Case Laws Central Excise

Clandestine Removal - demand based on documents and information recovered from third party / ex-employee - There was no scrap of paper or evidence linking the assessee......
September 11, 2018 Case Laws Central Excise

Validity of second SCN - Time Limitation - while issuing the second and third show cause notices the same/similar facts could not be taken as suppression of facts on the....
September 11, 2018 Case Laws Central Excise

Classification of goods - mono cartons - whether classified under CETH 48192020 or under CETH 48173090 - appellant are manufacturing boxes and for boxes, the Entry No.......
September 11, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - input has been cleared as such - Rule 3 (5) - the issue is of segregation of impurities from the aluminium scrap before they are put to use......
September 10, 2018 Case Laws Income Tax

Nature of non compete fee received by the assessee - CIT(A) has allowed relief to the assessee - Validity of ITAT order in remanding back the matter to CIT(A) - there......
September 10, 2018 Case Laws Income Tax

LTCG - exemption u/s. 54 - purchase of new residential property - though the agreement to sell is not registered, the vendee can seek decree of specific performance on......
September 10, 2018 Case Laws Income Tax

Since the Adhoc disclosure of a sum was made with a rider that any undisclosed income/transaction/entry found during the course of the block assessment proceedings shall....
September 10, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - disallowance of expenditure under the Head “Business Promotion” - It is a case of disallowance of part of the expenses which have been......
September 10, 2018 Case Laws Income Tax

Penalty u/section 272A(1)(c) - non-compliance to provisions of section 131(1) - failure to submit information - The conduct of the assessee in the instant case is not at....
September 10, 2018 Case Laws Companies Law

STT - anomaly with regard to STT payable on future transactions - Once CBDT has clarified the position, all stake holders are now aware as to what is the amount of STT......
September 10, 2018 Case Laws Customs

Recovery of Drawback Claim granted earlier - attachment of bank accounts - while permitting the Directorate of Revenue Intelligence to continue investigation, the......
September 10, 2018 Case Laws Customs

Confiscation - taking Indian Currency outside India - prohibited goods or not? - the currencies, which were seized from the petitioner and confiscated by the order......
September 10, 2018 Case Laws Central Excise

Clandestine removal - The Tribunal proceeded merely on assumptions and presumptions and ignored the basic requirement of clinching material to prove the clandestine......
September 10, 2018 Case Laws Central Excise

Classification of manufactured goods - Printed Heat Transfers - whether the ‘Heat Transfers’ manufactured by the appellants merit classification under 49011020 or......
September 10, 2018 Case Laws Central Excise

Penalty u/r 26 of CER - Rule 26 would apply directly in the case in hand, as appellant is the person who acquired the possession of goods and were concerned with......
September 9, 2018 Case Laws Income Tax

Provision for warranty expenses - contingent liability - there has been no material placed before the AO to establish that the provision in the accounts for the warranty....
September 9, 2018 Case Laws Income Tax

Reopening of assessment - No re-assessment proceedings can be opened based on the Audit objections sans application of mind. It is manifest that the AO had no ‘reason to....
September 9, 2018 Case Laws Income Tax

TDS u/s 194C - expenditure under the head “wages” - Assessee is not liable to deduct ITDS on the amounts which are purely in the nature of reimbursement to the payee u/s....
September 9, 2018 Case Laws Income Tax

Portfolio Management Services (PMS) fees paid is eligible for deduction while computing Short Term Capital Gain
September 8, 2018 Case Laws Income Tax

Addition of sale proceeds of the shares as undisclosed income of the assessee u/s 68 - rejecting the claim of the assessee exemption u/s 10(38) - Claim cannot be......
September 8, 2018 Case Laws Income Tax

Addition u/s 68 - All the three conditions as required u/s. 68 i.e. the identity, creditworthiness and genuineness of the transaction were placed before the AO and the......
September 8, 2018 Case Laws Income Tax

Stay on demand - Since the Order of the Tribunal is not complied with and the disposal of appeals are delayed on the default of the assessee because assessee has been......
September 8, 2018 Case Laws Income Tax

Depreciation claimed at the rate of 60% on design software - Once the Ld.CIT(A) has himself held the purchase made by the assessee company is a design software, we......
September 8, 2018 Case Laws Income Tax

Valuation of the shares - there cannot be any scope of introduction of assessee’s unaccounted income through allotment of shares at unreasonably high priced shares.......
September 8, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency process - in the case of operational creditors, the petition filed by a foreign company need not observe such requirements of a statute which are......
September 8, 2018 Case Laws Customs

Refund of the Terminal excise duty (TED) - Deemed Export - Any subsequent amendment made to the existing policy liberalizing the Scheme and exempting payment of TED......
September 8, 2018 Case Laws Customs

Refund of CVD paid - period of limitation - The respondents’ apprehension that if the petitioner’s submission is accepted, there would be no period of limitation is not.....
September 8, 2018 Case Laws Service Tax

Jurisdiction of Commissioner - Commissioner under his revisionary power has issued SCN, imposing penalty, by invoking extended period of limitation - Penalty u/s 76, 77.....
September 8, 2018 Case Laws Service Tax

Place of supply of services - Services of promotion of their products availed by an agent outside India - Reverse charge mechanism - The service falls under clause (iii)....

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H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...