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Highlights / Annotations / Catch Notes For September of 2018

Home Highlights September September 2018 Year 2018

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Showing 551 to 600 of 616 Records

1 ....8 9 10 111213

September 3, 2018 Act Rules GST

Meaning and scope of the term "Services" - Definitions. - Section 2(102) of the CGST ACT, 2017 as amended - Although ‘securities’ has been excluded from the definition......
September 3, 2018 Act Rules GST

Local Authority - Definitions. - Section 2(69) of the CGST ACT, 2017 as amended - Article 371J of the Constitution grants special status to 6 backward districts of......
September 3, 2018 Act Rules GST

Cost Accountant Definitions. - Section 2(35) of the CGST ACT, 2017 as amended - To correct an inadvertent typographical error.
September 3, 2018 Act Rules GST

Business vertical - Definitions. - Section 2(18) of the CGST ACT, 2017, as amended - Clauses (18) omitted.
September 3, 2018 Act Rules GST

Business - Definitions. - Section 2(17)(h) of the CGST ACT, 2017 as amended - to ensure that all activities related to a race club are included. - The term “services”......
September 3, 2018 Act Rules GST

Adjudicating authority - Definitions. - Section 2(4) of the CGST ACT, 2017 as amended - National AntiProfiteering Authority constituted by the Central Government under......
September 3, 2018 Case Laws Income Tax

Selective approach of the department result in revenue leakage or perpetuation of wrongs affecting adversely the collection of revenue. The public at large is at a loss.....
September 3, 2018 Case Laws Income Tax

TDS liability on Interest u/s 194A - Since there is neither any borrowing of money nor incurring of debt on the part of the assessee, in the present factual scenario,......
September 3, 2018 Case Laws Income Tax

The entire contributions paid by the appellant/assessee to the LIC as premium for the policy obtained for indemnification of the gratuity liability towards the employees....
September 3, 2018 Case Laws Income Tax

Claim of depreciation - Revision u/s 263 - Since such issue in respect of the same immovable property had been conclusively dealt with in orders passed by authorities......
September 3, 2018 Case Laws Income Tax

Depreciation on assets - temporary building - The fact that WBSEB and WBSEDCL had claimed depreciation at 10% on these temporary structures cannot be the basis to......
September 3, 2018 Case Laws Income Tax

Disallowance of loss on Joint Venture in USA which was written off during the year by the appellant - AO directed to delete the additions.
September 3, 2018 Case Laws Income Tax

Reopening of assessment - Assessing Officer framed the impugned order within 16 days of disposing of the objections of the assessee - AO should have allowed four weeks’.....
September 3, 2018 Case Laws Income Tax

Netting off of interest is permissible. Interest earned from the bank and interest paid to the bank has to be netted off and only surplus interest becomes income of the assessee.
September 3, 2018 Case Laws Indian Laws

Dishonor of Cheque due to insufficiency of funds - it was necessary for the complainant to specifically aver and demonstrate as to how each one of accused directors were....
September 3, 2018 Case Laws Customs

Recovery of Short Levy - Tribunal has not cared to examine the order of the Development Commissioner and has merely relied on the fact that there was dropping of the......
September 3, 2018 Case Laws Customs

Refund of SAD - N/N. 102/2007-Customs - rejection on the ground that the claim was beyond the time limit of one year from the date of payment of duty - The appellant is.....
September 3, 2018 Case Laws Service Tax

Service Tax Audit - Vires of sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 as substituted by notification no. 23/24/ST - it would be appropriate to grant......
September 3, 2018 Case Laws Service Tax

Construction of Road - If the contract recognizes the two activities as separate activities, even though the construction of the road is in connection with the......
September 3, 2018 Case Laws Service Tax

Extended period of limitation - non-payment of service tax and the payment of service tax along with interest was made only after detection by the department - as per......
September 3, 2018 Case Laws Service Tax

Reversal of cenvat credit - Input Service - the deposit by way of reversal cannot be held to be a delayed deposit. Thus, question of any interest and penalty thereof......
September 3, 2018 Case Laws Income Tax

Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to......
September 3, 2018 Case Laws Income Tax

Reopening of assessment - Any assessment year wherein further proceedings are barred by limitation, the same cannot be reopened merely by virtue of an opinion expressed.....
September 3, 2018 Case Laws Service Tax

Classification of services - Erection, Commissioning and Installation Services or Works Contract Services? - Providing the said services to government organisation -......
September 3, 2018 Case Laws Central Excise

100% EOU - Clandestine manufacture and removal - If there were excess sale of copper ingots other than what is provided in the statutory records of the......
September 3, 2018 Case Laws Central Excise

Valuation - MRP based Valuation - The adoption of MRP from the website of ‘BESTON-S’ brand is nowhere justified in the light of the market enquiry conducted by the......
September 2, 2018 Act Rules Income Tax

Meaning of "balance-sheet" in relation to any company, not being an Indian company, defined - Meaning of expressions used in determination of fair market value (FMV) -......
September 2, 2018 Act Rules Income Tax

Determination of fair market value (FMV)for inventory for the purpose of Section 28(via) - conversion of stock-in-trade / business assets into Capital Assets - Rule......
September 1, 2018 Act Rules GST

Application of provisions of Central Goods and Services Tax Act. - Section 20 of the IGST Act, 2017 as amended - quantum of pre-deposit to be made for filing of appeal......
September 1, 2018 Act Rules GST

Apportionment of tax and settlement of funds. - Section 17 of the IGST ACT, 2017 as amended.
September 1, 2018 Act Rules GST

Place of supply of services where location of supplier or location of recipient is outside India. - Section 13(3) of the IGST, 2017 as amended - Performance based......
September 1, 2018 Act Rules GST

Place of supply of services where location of supplier and recipient is in India - Section 12(8) of the IGST ACT, 2017 as amended - GTA - where the transportation of......
September 1, 2018 Act Rules GST

Intra-State supply. - Section 8 of the IGST ACT, 2017 as amended - Meaning and scope of "establishments of distinct persons" with state - the term "being a business......
September 1, 2018 Act Rules GST

Levy and collection. - Section 5(4) of the IGST ACT, 2017 as amended - Revers Charge mechanism
September 1, 2018 Act Rules GST

Definitions. - Section 2(16) of the IGST ACT, 2017 as amended - Meaning and scope of of the term "non-taxable online recipient" extended to the Panchayat under article 243G
September 1, 2018 Act Rules GST

Definitions. - Section 2(6) of the IGST ACT, 2017 as amended - Receipt of export proceeds in Indian Rupees if permitted by the RBI, shall be eligible for satisfaction of....
September 1, 2018 Act Rules GST

Crediting proceeds of cess to Fund - Section 10 of the GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 as amended.
September 1, 2018 Act Rules GST

Calculation and release of compensation. - Section 7 of the GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 - Name of CBEC changed to CBIC
September 1, 2018 Act Rules GST

Order of utilisation of input tax credit. - Section 9B of the UTGST ACT, 2017 - New section inserted.
September 1, 2018 Act Rules GST

Utilisation of input tax credit. - Section 9A of the UTGST Act, 2017 - New Section inserted.
September 1, 2018 Act Rules GST

Payment of tax. - Section 9 of the UTGST Act, 2017 as amended.
September 1, 2018 Act Rules GST

Levy and collection. - Section 7 of UTGST Act, 2017, as amended
September 1, 2018 Notifications Customs

Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg.
September 1, 2018 Case Laws Income Tax

Principle of grossing up u/s 195A - TDS u/s 195 - the obligation to pay the tax is on the University of Warwick and since the assessee in terms of the agreement agreed......
September 1, 2018 Case Laws Income Tax

Refund of Tax - a deemed acceptance of the return of income furnished by the assessee stands and holds good and consequently, any tax paid either along with the return......
September 1, 2018 Case Laws Income Tax

Transfer pricing adjustment - The mandate of the CBDT circular is that the Assessing Officer should make a reference to the Transfer Pricing Officer - There is no......
September 1, 2018 Case Laws Income Tax

The preoperative expenses are all generally revenue expenditure and by applying a wrong test, which is not the decisive test, the Authorities had concurrently committed.....
September 1, 2018 Case Laws Income Tax

CIT-A having struck down the action of the AO in taxing short term capital gains, had proceeded to make some observations, to somehow bring to tax the short term capital....
September 1, 2018 Case Laws Income Tax

If the AO is allowed to reopen the assessment after the order of the CIT(Appeals), then the tax payers may not have confidence on the judicial system of this country.
September 1, 2018 Case Laws Income Tax

TDS u/s 195 - remittance of USD 14,000 towards “training fees” - India-USA Tax Treaty - Foreign entity is not having P.E. in India - It is not a case of “make available”....

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Latest Circulars

N: Land Customs Stations and Routes for import and export of goods by lan...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register