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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

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September 3, 2018 Act Rules GST

CGST Act Section 2(102): Securities Excluded from "Services" Definition, But Related Charges Subject to GST.
September 3, 2018 Act Rules GST

Special Status for Six Karnataka Districts under Article 371J; Defined as "Local Authority" in CGST Act, 2017 Section 2(69.
September 3, 2018 Act Rules GST

CGST Act 2017: Amendment in Section 2(35) corrects typographical error in Cost Accountant definition for clarity.
September 3, 2018 Act Rules GST

CGST Act 2017 Update: Section 2(18) "Business Vertical" Definition Removed, Alters Business Classification Under GST Framework.
September 3, 2018 Act Rules GST

Section 2(17)(h) CGST Act: Ambiguity Arises from Removal of "Services" in Race Club Business Definition.
September 3, 2018 Act Rules GST

National Anti-Profiteering Authority Excluded from 'Adjudicating Authority' in CGST Act; CBEC Now CBIC in Updates.
September 3, 2018 Case Laws Income Tax HC

Department's Inconsistent Court Wins Lead to Revenue Loss and Public Confusion Over Potential Intentional Mismanagement.
September 3, 2018 Case Laws Income Tax HC

No TDS on Interest Payments: Section 194A Inapplicable Due to Lack of Borrowing or Debt u/s 2(28A).
September 3, 2018 Case Laws Income Tax HC

LIC Premiums for Employee Gratuity Liabilities Deductible Under Income Tax Act Section 36(1)(v) for Appellant's Contributions.
September 3, 2018 Case Laws Income Tax HC

Commissioner Lacks Authority to Reopen Depreciation Claim on Property; Matter Already Resolved u/s 263 of Income Tax Act.
September 3, 2018 Case Laws Income Tax HC

Depreciation Dispute: Assessee Entitled to 100% Depreciation on Temporary Buildings, Contrary to WBSEB's 10% Claim.
September 3, 2018 Case Laws Income Tax AT

Court Orders Removal of Additions After Disallowed Joint Venture Loss is Contested by Appellant in the USA Case.
September 3, 2018 Case Laws Income Tax AT

Assessing Officer's 16-Day Order Violates Assessee's Right; 4-Week Legal Remedy Period Required After Objection Rejection.
September 3, 2018 Case Laws Income Tax AT

Interest Netting Permitted: Deduct Paid Interest from Earned, Only Surplus Considered Taxable Income for Taxpayers.
September 3, 2018 Case Laws Indian Laws HC

Cheque Dishonor Case: Complainant Must Prove Each Director's Responsibility in Company Conduct; Insufficient Evidence Voids Magistrate's Order.
September 3, 2018 Case Laws Customs HC

Tribunal Fails to Properly Assess Development Commissioner's Order on Short Levy Recovery; Relied on Dropped Proceedings Alone.
September 3, 2018 Case Laws Customs AT

Appellant Granted Refund of Special Additional Duty Despite 10-Day Delay Beyond One-Year Limit Under Notification 102/2007-Customs.
September 3, 2018 Case Laws Service Tax HC

Court Grants Interim Stay on Rule 5A(2) of Service Tax Rules, 1994 Amid Legal Challenge.
September 3, 2018 Case Laws Service Tax AT

Contractual Benefit Eligibility Unaffected by Road's Purpose; Separate Activities Recognized for Benefit Granting.
September 3, 2018 Case Laws Service Tax AT

Non-payment of service tax triggers extended limitation period; Section 73(4) invoked, confirming demand with penalty.
September 3, 2018 Case Laws Service Tax AT

CENVAT Credit Reversal on Input Service Not a Delayed Deposit; No Interest or Penalties Imposed.
September 3, 2018 Case Laws Income Tax AT

Non-resident commission payments exempt from TDS deduction u/s 40(a); Section 40(a)(ia) applies only to residents.
September 3, 2018 Case Laws Income Tax AT

Reassessing taxes after the deadline can't rely on opinions from higher authorities once the limitation period ends.
September 3, 2018 Case Laws Service Tax AT

Government Organization Granted Service Tax Exemption for Erection, Commissioning, and Installation Services Due to Non-Commercial Status.
September 3, 2018 Case Laws Central Excise AT

Export Unit Accused of Secretly Manufacturing and Selling Extra Copper Ingots Beyond Official Records.
September 3, 2018 Case Laws Central Excise AT

Discrepancy in MRP Valuation for 'BESTON-S' Brand Highlights Need for Accurate Market-Based Excise Duty Assessments.
September 2, 2018 Act Rules Income Tax

Rule 11U Clarifies "Balance-Sheet" Definition for Foreign Companies in Income-Tax Rules, Ensuring Consistent Asset Valuation for FMV.
September 2, 2018 Act Rules Income Tax

Determining Fair Market Value for Inventory Conversion to Capital Assets u/r 11UAB for Accurate Tax Compliance.
September 1, 2018 Act Rules GST

IGST Act Section 20: Pre-Deposit Requirement for Appeals Aligns with CGST Act to Streamline GST Appeals Process.
September 1, 2018 Act Rules GST

Section 17 IGST Act 2017: Ensures Fair Tax Distribution Between Central and State Governments for Balanced Federal Revenue Sharing.
September 1, 2018 Act Rules GST

Understanding Section 13(3) IGST Act: Place of Supply Rules for Cross-Border Services and Imported Goods for Repairs.
September 1, 2018 Act Rules GST

Section 12(8) of IGST Act: GTA Services Supply Location Based on Goods' Destination for GST Application in India.
September 1, 2018 Act Rules GST

IGST Act Section 8: Amendment Refines Definition of Intra-State Supply by Omitting "Business Vertical" Term.
September 1, 2018 Act Rules GST

Reverse Charge Mechanism in GST: Section 5(4) of IGST Act Shifts Tax Payment Responsibility to Recipients for Compliance.
September 1, 2018 Act Rules GST

IGST Act 2017 Amendment: "Non-Taxable Online Recipient" Now Includes Panchayats Under Article 243G.
September 1, 2018 Act Rules GST

Export Proceeds in Indian Rupees Qualify for Export Services if Approved by RBI Under IGST Act Section 2(6.
September 1, 2018 Act Rules GST

GST Act Section 10: Ensures Cess Proceeds Compensate States for Revenue Loss, Balancing Central and State Finances.
September 1, 2018 Act Rules GST

Section 7 of GST Act Details State Compensation for Revenue Loss Due to GST Implementation.
September 1, 2018 Act Rules GST

UTGST Act 2017 Adds Section 9B for Clear Input Tax Credit Utilization Order to Improve Tax Management.
September 1, 2018 Act Rules GST

Section 9A Added to UTGST Act, 2017: Streamlines Input Tax Credit Use for Better Compliance and Clarity.
September 1, 2018 Act Rules GST

Section 9 of UTGST Act 2017: Key Tax Payment Rules for Union Territories Explained.
September 1, 2018 Act Rules GST

Section 7 UTGST Act 2017: Streamlining GST Levy and Collection on Intra-State Supplies for Clarity and Efficiency.
September 1, 2018 Notifications Customs

New Tariff Values Set for Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold, and Silver Under Customs Regulations.
September 1, 2018 Case Laws Income Tax HC

Grossing Up Rule: Tax Paid by Assessee for University of Warwick Must Be Added to University's Income u/s 195A.
September 1, 2018 Case Laws Income Tax HC

Tax Refund Means Acceptance of Income Return, But Full Refund Not Allowed if New Assessment is Set Aside.
September 1, 2018 Case Laws Income Tax HC

Assessing Officers Required to Refer Cases to Transfer Pricing Officer for Adjustments per CBDT Circular.
September 1, 2018 Case Laws Income Tax HC

Authorities Erroneously Classify Preoperative Expenses as Capital Expenditure Using Incorrect Test; Should Be Revenue Expenditure.
September 1, 2018 Case Laws Income Tax AT

CIT-A Overruled on Taxing Short-Term Gains; Unlawful Justifications Must Be Removed as Per Court Decision.
September 1, 2018 Case Laws Income Tax AT

Reopening Tax Assessments Post-Commissioner Appeals May Erode Taxpayer Trust and Stability in Tax Proceedings.
September 1, 2018 Case Laws Income Tax AT

No TDS on $14,000 Training Fee to Foreign Entity Without P.E. in India u/s 195.

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