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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 3951 to 4000 of 6921 Records

1 ....76 77 78 798081 82 83 84........ 139

September 1, 2018 Case Laws Customs

Revocation of registration of appellant as a Courier Agency - The revocation proceedings were initiated for the very same incident upon which no inquiry has been......
September 1, 2018 Case Laws Indian Laws

Dishonor of cheque - Though the loan jointly borrowed by both the accused, the alleged cheque was not signed by the petitioner and as such, no offence under Section 138.....
September 1, 2018 Case Laws Service Tax

Reverse charge - in any case if the argument of revenue neutrality is accepted as permissible defense in the present case entire scheme of payment of taxes on reverse......
September 1, 2018 Case Laws Service Tax

Classification of Services - Activity of renting of land along with renting of plant and machinery fell under the category of “renting of immovable property” and “supply....
September 1, 2018 Case Laws Central Excise

Time limitation for issuance of SCN - the proceedings are pending for the last more than 16 years when fresh notice for date of hearing was issued on 3.5.2017 - Section.....
September 1, 2018 Case Laws Central Excise

CENVAT credit - the assessee is entitled to the benefit of CENVAT credit on capital goods on the Line 3 of their plant as it was declared to be meant for manufacture of.....
September 1, 2018 Case Laws Central Excise

CENVAT Credit - adjustment of credit prior to 01.09.2014 - taking credit after 6 months from the date of invoice - insertion of 6th proviso in the Rule 4 of Cenvat......
September 1, 2018 Case Laws Central Excise

Review of Order - Doctrine of merger - Admittedly, in the case in hand, the Hon'ble High Court as well as the Hon'ble Apex Court has not passed any speaking order, in......
September 1, 2018 Case Laws Central Excise

Classification of goods - ‘Chocolate’ namely “Parle 2-in-1 Eclairs” - “Kismi Toffee” and “Kismi Toffee Bar.” - the goods manufactured by the appellants are Sugar......
September 1, 2018 Case Laws Central Excise

Clandestine removal - Product contains tobacco or not - The physical examination by the Revenue officer is not acceptable who is not a chemical examiner - The duty......
September 1, 2018 Case Laws Central Excise

CENVAT Credit - payment of duty @1% or 2% under N/N. 01/2011-CE - Cenvat credit is not availed by virtue of the provisions of said Rule 3 of Cenvat Credit Rules, 2004......
September 1, 2018 Case Laws VAT and Sales Tax

Denial of input tax credit (ITC) - Supplier failed to deposit the tax - The State is deprived of the tax to that extent and hence there is no question of input tax......
September 30, 2017 Case Laws Income Tax

Withdrawing approval u/s 80G - Cancellation of registration u/s 12AA - In a survey conducted, the Managing Trustee of the Assessee admitted that it gave cash and got......
September 30, 2017 Case Laws Income Tax

TPO is not justified in making adjustment of interest on account of alleged delay in recovering the outstanding toward receivables from the AE as per the provisions of section 92CA(3)
September 30, 2017 Case Laws Customs

Import of aluminium scrap Tense/Taint/Tabor/with FE 20% - The other waste and scrap under CTH 76020090 is restricted item and the appellant imported without any valid......
September 30, 2017 Case Laws Central Excise

Classification of by-product - char-dolachar - the application of Rule 3(b) of the rules and the reasoning of essential character of coal fines by the lower appellate......
September 30, 2017 Case Laws Central Excise

Contempt of Court by the officer - this Tribunal finds that Mr. R. A. Singh, the Assistant Commissioner has consciously circumvented and/or disobeyed the order of this......
September 30, 2017 GST

To facilitate exports under GST, it has been decided to allow exporters the facility of furnishing Letter of Undertaking in place of a bond - This facility of furnishing....
September 29, 2017 Customs

Rates of Duty Drawback From 1-10-2017 onwards - Export of Goods
September 29, 2017 Case Laws Central Excise

CENVAT credit - Press Mud is also a waste product similarly emerging during the manufacture of sugar, molasses, therefore the same ratio will also be applicable to press mud
September 29, 2017 Case Laws VAT and Sales Tax

The goods viz. “Blood Collection Monitors, Blood Storage Refrigerators and Deep Freezers, Platelet Agitators with incubators and Plasma Expressers (Electrical and......
September 28, 2017 Circulars Service Tax

Clarification regarding reflection of transitional credit arising out of payment of Service Tax on RCM basis after 30th June 2017 and by 5th/6th July 2017. - Circular
September 28, 2017 Case Laws Income Tax

The person who has received enhanced compensation and interest thereon even by an interim order passed by the Court would be assessed to tax for that enhanced compensation. - SC
September 28, 2017 Case Laws Income Tax

Addition on the basis of entry found in the "bahi" of third party - any entry found on loose papers in the premises of the third party without any corroborative......
September 28, 2017 Case Laws Customs

Classification - Titanium Pipes and Fittings of various sizes and dimensions - They are only generic items - At the most, it can be brought within the ambit of......
September 28, 2017 Case Laws Service Tax

Jurisdiction - Appellant may well have taken registration for their Miryalaguda set up. However, it is not the case that they had taken centralized registration at......
September 28, 2017 Case Laws Central Excise

Refund - quantity discount given to their wholesale dealers as an incentive, by way of credit notes - the nature of quantity discount, albeit given post clearances, was.....
September 28, 2017 Case Laws Central Excise

Classification of goods - RBD Palm oil stearin when used as an industrial monocarboxolic fatty acid/acid oil, sold for industrial use, would then necessitate their......
September 28, 2017 Case Laws Central Excise

Classification - Fairplus Herbal Face cream - Fiar plus face lotion - they have been used for therapeutic and prophylactic purposes - the goods in question merit......
September 28, 2017 Case Laws Customs

Concessional rate of duty - import of bulk drugs - It is beyond doubt that bulk drugs are also drugs - Benefit of N/N. 21/2002-Cus allowed.
September 27, 2017 Case Laws Income Tax

Exemption u/s 11 - admission of the students - the exemption cannot be denied in toto to the assessee with regard to the voluntary donations received by the assessee.......
September 27, 2017 Case Laws Income Tax

Deemed dividend u/s. 2(22)(e) - The account appeared to be in the nature of current adjustment accommodation account where there is movement of funds in both ways on......
September 27, 2017 Case Laws Income Tax

Eligibility for exemption u/s. 11 - proof of charitable activities - the income of the assessee from other non-members of the institution are more and as such the......
September 27, 2017 Case Laws Customs

Absolute confiscation - even if the goods in question are considered as prohibited goods as defined under the Customs Act, the adjudicating authority may consider......
September 27, 2017 News GST

GST Revenue Figures - GST paid under different heads (upto 25th September, 2017) is ₹ 90,669 crore
September 27, 2017 Case Laws Service Tax

Refund of input services - export of goods - for the eligibility of refund, the nexus between inputs or input service and the final goods/services has to be loser. There....
September 26, 2017 Case Laws Income Tax

Reopening of assessment - independent application of mind by AO - Merely because the relevant material was brought to his notice by an AO of another assessee would not......
September 26, 2017 Case Laws Income Tax

There is nothing in section 264 which places any restriction on the Commissioner's revisional power to give relief to the assessee in a case where the assessee detects......
September 26, 2017 Case Laws Income Tax

Reopening of assessment - partnership firm having been dissolved - Since the TDS was deducted by the payee in the name of firm, AO has believed that firm is in existence....
September 26, 2017 Case Laws Income Tax

Disallowing bonus/commission paid to the directors of the company - so long as the bonus or commission is paid to the directors for services rendered and as part of......
September 26, 2017 Case Laws Income Tax

Levy of interest u/s 234B, 234D and 222 while passing order u/s 154/260A/143(3) - CIT is not correct in invoking the “doctrine of merger” since the subject matter was not in appeal.
September 26, 2017 Case Laws Customs

Valuation of imported goods - inner part of Mini-valve (zinc) - the sole basis of enhancement of value in this case is LME price of zinc, on which the importer was......
September 26, 2017 Notes GST

Levy of GST - Reverse Charge on Legal Services - Services provided by an individual advocate including a senior advocate or firm of advocates - Corrigendum notifications issued
September 26, 2017 Act Rules Customs

Valuation - inclusion of the cost of transport, loading, unloading and handling charges and the cost of insurance to the place of importation - Rule 10 of Customs......
September 26, 2017 Act Rules Customs

The term "place of importation" defined - Rule 2 of Customs Valuation (Determination of Price of imported Goods) Rules, 2007
September 26, 2017 Case Laws Service Tax

The pipelines constructed were for providing drinking water facilities to the people of the State through different Gram and Taluka Panchayats. Only a small portion of......
September 26, 2017 Case Laws Service Tax

Activities carried out by the appellant do not fall within the definition of original works - even though services have been rendered for railways, the benefit of......
September 26, 2017 Case Laws Central Excise

CENVAT credit - input services - the services of merger has no relation with the manufacture. The said service relates to corporate restructuring and is not specifically....
September 25, 2017 Notifications Income Tax

Procedure for filing Statement of income from a country or specified territory outside India and Foreign Tax Credit - Notification
September 25, 2017 Case Laws Income Tax

Petition u/s 119(2)(a) seeking waiver of interest u/s 234C - assessee-Company could not have contended that it could not anticipate the accrual of income u/s 115JB -......

1 ....76 77 78 798081 82 83 84........ 139

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F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

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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...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...