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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 3801 to 3850 of 6921 Records

1 ....73 74 75 767778 79 80 81........ 139

September 8, 2018 Case Laws Central Excise

The Department was put to knowledge by putting information in ST-3 returns and it cannot be said that the appellants had suppressed any facts from the Department with an....
September 8, 2018 Case Laws Central Excise

CENVAT Credit - Input service - brokerage/Commission obtained by the selling the constructed residential units - The Explanation inserted in Rule 2(1) of Rules, 2004......
September 7, 2018 Circulars DGFT

Paragraph 2.79 D has been included in the Handbook of Procedures of FTP 2015- 20 to lay down the procedure for export of SCOMET items for display/exhibition/tenders/RFP/....
September 7, 2018 Circulars DGFT

Paragraph 2.79 C has been included in the Handbook of Procedures of FTP 2015- 20 to lay down the procedure for export of SCOMET items for repair/replacement purposes
September 7, 2018 Circulars DGFT

lock-wise fulfilment of EO under the EPCG Scheme - Hand book of Procedures 2015-20 amended to facilitate intimation to Regional Authorities without digital signature
September 7, 2018 Act Rules FEMA

Approval of the Reserve Bank in certain cases for establishment of branch office, liaison office or project office or any other place of business in India - Regulation 5....
September 7, 2018 Act Rules FEMA

Reporting requirements in case of Foreign Direct Investments (FDI)- Regulation 13 of the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident.....
September 7, 2018 Case Laws Income Tax

TDS u/s 194L/194LA - section 194L or section 194LA of the I.T. Act, 1961 had absolutely no application to the facts and circumstances of the present case. The squatters.....
September 7, 2018 Case Laws Income Tax

Claim of Liquidated damages - ascertained liability - Admittedly, in the instant case, no such past events have been placed before the Assessing Officer to show that......
September 7, 2018 Case Laws Income Tax

Protective assessment - tribunal quashed the order of protective assessment - In all fairness, the Tribunal ought to have decided the application filed for deferment by.....
September 7, 2018 Case Laws Income Tax

Recovery of tax - immediately after the order passed by AO as confirmed by the CIT(A) without waiting for appeal period - Pathetic incompetence of the officer either in.....
September 7, 2018 Case Laws Income Tax

Demand of interest - assessee sought adjustment of refunds due to the petitioner against the outstanding demands u/s 245 - Revenue directed to adjust the refund with the....
September 7, 2018 Case Laws Income Tax

Condonation of delay denied - It is well settled that when substantial justice and technical considerations are pitted against each other, cause of substantial justice......
September 7, 2018 Case Laws Income Tax

A person who is Managing Director or Director, as the case may be, of the company, on the date of filing of the appeal before the Tribunal is only authorized to sign and....
September 7, 2018 Case Laws Income Tax

No justification for CIT(A) to dismiss the appeal of assessee-company as withdrawn because it is well settled Law that assessee-company having once filed an appeal......
September 7, 2018 Case Laws Income Tax

Nature of rental income - Letting-out/renting-out the property was in fact business of the assessee-company. Therefore, same was correctly claimed by assessee-company as....
September 7, 2018 Case Laws Income Tax

Interest income - tax-ability u/s 56 - If the assessee company receives any amount which is inextricably linked with the process of setting up its plant and machinery,......
September 7, 2018 Case Laws Income Tax

Taxability of sum received as interest on enhanced compensation - interest awarded u/s. 28 of the Land Acquisition Act, 1894 - enhanced compensation received on......
September 7, 2018 Case Laws Income Tax

Frivolous appeals by Revenue - the tax authorities are callously heedless and uncaring vis-à-vis the pain and harassment caused by such obdurate acts to the public whom.....
September 7, 2018 Case Laws Income Tax

Loss from mutilated currency notes claimed as business loss/business expenditure in computation of taxable total income - AO to allow the loss to the extent of 20%
September 7, 2018 Case Laws Companies Law

Restoration of the name of the company as been struck off by the respondent - Pr. Commissioner of Income Tax (PCIT) sought restoration for the purpose of proceedings......
September 7, 2018 Case Laws Customs

Jurisdiction of DGFT - Power to recover customs duty - the said authority did not have power to act as Customs officer recovering the unpaid customs duty failing which,.....
September 7, 2018 Case Laws Service Tax

Rejection of benefit of VCES, 2013 - recovery of Interest - The recovery notice in the absence of any adjudication order prima facie is without jurisdiction - interim stay granted.
September 7, 2018 Case Laws Customs

DFIA scrips - Subsequent cancellation of the licenses/scrips - fraud or suppression continues, if document is not genuine and contrary interpretation defeating......
September 7, 2018 Case Laws Customs

Immediate suspension of Container Freight Station (CFS) - Illegal removal of seized/confiscated goods - The order is in the nature of fixing the petitioner for the lapse....
September 7, 2018 Case Laws Customs

Classification of imported goods - cargo sling - The highly technical equipment cannot be differentiated into smaller parts and cannot be classified as per the make of a....
September 7, 2018 Case Laws Customs

Demand of differential duty. - the machinery provisions of law cannot subordinate the charging provisions of the statute. There is no material evidence to sustain the......
September 7, 2018 Case Laws Customs

Classification of Imported Bitumen - whether ‘petroleum bitumen’ or ‘natural bitumen’? - It is strange that a chemical laboratory arrogating to itself the expertise of......
September 7, 2018 Case Laws Service Tax

Business Auxiliary Services - threshing and re-drying operations of tobacco leaves - activity of the assessees is in relation to the agriculture and not subject to......
September 7, 2018 Case Laws Service Tax

Reversal of CENVAT Credit - common input services - The mechanism adopted by the appellant for following both sub-rule (2) and sub-rule (3) in respect of different......
September 7, 2018 Case Laws Service Tax

CENVAT Credit - reversal of proportionate credit - Banking and other Financial Services - input service - Cash Credit/ Over Draft (CC/OD) services - whether the said......
September 7, 2018 Case Laws Central Excise

Classification of goods - 36 products of fertilizers marketed as 'Plant Growth Promoters' - Whether the circular can be issued to provide an extended meaning to the term....
September 7, 2018 Case Laws Central Excise

Rebate of Excise duty paid - export of Biscuits - the availability of the exemption depended upon various factors. Hence, it cannot be concluded that the exemption was......
September 7, 2018 Case Laws Central Excise

Valuation - inclusion of price of warranty services in assessable value - Although the amounts become payable only later, in our view, this would still come within the......
September 7, 2018 Case Laws VAT and Sales Tax

Levy of Purchase Tax - purchases of such seeds from various farmers - the assessee had made purchases of seeds from the farmers who are unregistered dealers - the......
September 6, 2018 Circulars Customs

Setting up of the Office of the Commissioner (Investigation-Customs) created under CBIC-regarding
September 6, 2018 Case Laws Income Tax

Levy of penalty u/s 272A(2)(k) - failure to deliver or cause to deliver a copy of the statement (e-TDS return and e-TCS return) within the time - assessee had a......
September 6, 2018 Case Laws Income Tax

Genuineness of expenses - although the said expenditure was not fully supported by the relevant supporting documentary evidence as pointed out by the authorities below......
September 6, 2018 Case Laws Income Tax

No stretch of imagination the greater good of the society can be presumed to be served when identically placed individuals are meted with separate codes and actions. -......
September 6, 2018 Case Laws Customs

Classification of an item - Kindle e-reading devices - Kindle devices are not covered under the exemption notification as they were/are not “electrical machines with......
September 6, 2018 Case Laws Indian Laws

Levy of penalty under RTI Act for default in supply of information - The Appellate Authority is not the custodian of the information or the document. It is only a......
September 6, 2018 Case Laws Service Tax

Real Estate Agent Services - their role was to supervise the construction and if the contractor fails to meet the expectations of their principals to undertake the......
September 6, 2018 Case Laws Service Tax

Reverse charge - variation in the value due to exchange rate variation - the service tax in all such cases is required to be determined, immediately when the transaction....
September 6, 2018 Case Laws Central Excise

Classification of goods - micronutrients - In view of presence of nitrogen, and also considering that they are mixtures and not separate chemically defined compounds,......
September 6, 2018 Case Laws Central Excise

CENVAT Credit - Whether CSR can be considered as input service and be included within the definition of “activities relating to business”? - Held Yes
September 6, 2018 Case Laws Central Excise

Refund of accumulated CENVAT credit - separate refund claims was required to be filed for each quarter - However, the appellant had filed a consolidated refund claim for....
September 5, 2018 Circulars Customs

20th Sea port in the country where 24x7 facility would be in operation.
September 5, 2018 Act Rules GST

Cancellation of registration - Rule 22 of the CGST Rules, 2017 - where person pays tax with interest and fee, the proceedings for cancellation of registration shall be dropped.
September 5, 2018 Act Rules GST

Documentary requirements and conditions for claiming input tax credit - Rule 36 of the CGST Rules, 2017 - In case certain information is available on duty paying......
September 5, 2018 Act Rules GST

Transportation of goods without issue of invoice - Rule 55 of the Central Goods and Services Tax Rules, 2017 - Rule 55(5) amended to include Transportation in batches or lots

1 ....73 74 75 767778 79 80 81........ 139

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A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Labour Cess applicable on cost of construction without GSt or gross cost

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories