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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1 to 50 of 6256 Records

12 3 4 5........ 126

December 31, 2018 Circulars GST

Clarification on refund related issues
December 31, 2018 Circulars GST

Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty u/s 73(11) of the CGST Act; rate of tax in case of debit......
December 31, 2018 Circulars GST

Clarification on export of services under GST
December 31, 2018 Circulars GST

Where the taxpayer has sought withdrawal from the composition scheme, the effective date shall be the date indicated by him in his intimation/application filed in FORM......
December 31, 2018 Circulars DGFT

Restriction on Import of Peas from 01.01.2019 to 31.03.2019
December 31, 2018 Case Laws GST

Supply of Services or not? - distinct persons - activities performed by the employees at the Corporate Office in the Course of or in relation to employment, such as......
December 31, 2018 Case Laws GST

Profiteering - supply of “Handloom Design-King Supreme Lungi” - there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017, hence the......
December 31, 2018 Case Laws GST

Profiteering - manufacture and supply of consumer goods comprising of four major categories, viz. Home Care, Personal Care, Foods and Refreshments - the consumer would......
December 31, 2018 Case Laws GST

Validity of attachment order - failure to discharge its GST liabilities for the past several months - According to the petitioner, since it was unable to pay the tax,......
December 31, 2018 Case Laws Income Tax

Addition u/s 68 - the theory of gift was not established by the assessee. The so called transfer through an NRO account was also self-serving because, the amount was......
December 31, 2018 Case Laws Income Tax

Capital gain computation - reference to DVO - fair market value determination - It is just and fair to allow 30% deduction instead of 20% granted by the DVO by......
December 31, 2018 Case Laws Income Tax

Revision u/s 263 - assessee claimed deduction as loan written back under OTS scheme, considering it as “ capital receipt” not liable to tax - the order directing the A.O....
December 31, 2018 Case Laws Income Tax

Imposition of penalty u/s 271G - failure to furnish information or documents in respect of segmental amount relating to transaction made with AEs and non-AEs for......
December 31, 2018 Case Laws Income Tax

Penalty u/s 271)1)(c) - penalty for furnishing inaccurate particulars of income can neither be imposed nor sustained on enhancement of net profit rate based on an estimate
December 31, 2018 Case Laws Income Tax

Disallowing the deduction u/s 54F - the assessee has entered into both types of agreement i.e.both purchase and construction and both these are essentially running......
December 31, 2018 Case Laws Income Tax

Disallowance of deduction u/s.80ID - No record to show that assessee had some other business or sources of income, then it has to be reckoned that receipts are purely......
December 31, 2018 Case Laws Central Excise

Classification of the product - Hajmola Candy - the re-classification will operate only prospectively from the date of issuance of show cause notice and no demand for......
December 31, 2018 Case Laws Central Excise

Clandestine manufacture and removal - The case of revenue is that since the transactions of trading cannot be establish, the entire sales value is treated as value of......
December 31, 2018 Case Laws Central Excise

Classification - the product namely “Ground Natural Calcium Carbonate” is altogether different from “Precipitated Calcium Carbonate” - the product in question having......
December 31, 2018 Case Laws VAT and Sales Tax

Form C - Section 8(5) of Central Sales Tax Act, 1956 (CST Act) was amended by Finance Act,2002 with a view to withdraw the powers of the State Governments to waive the......
December 31, 2018 Case Laws Income Tax

Unexplained cash deposits in the bank account u/s. 69 - money might have been utilized in the interregnum period for some purpose and thereafter appropriated towards......
December 31, 2018 Case Laws Income Tax

TDS u/s 194C - addition u/s 40a(ia) - it could be safely concluded that there is an oral contract entered into by the assessee with the ultimate truck owner - the......
December 31, 2018 Case Laws Income Tax

Levying of interest u/s 215 - advance tax - merely because there is an observation that delay cannot be attributed to the assessee itself, that will not result in waiver of interest.
December 29, 2018 Case Laws Income Tax

Entitlement to relief u/s.80IB - CIT(A) has correctly concluded that the activity of the assessee in designing, engineering and fabricating of the plant and systems in......
December 29, 2018 Case Laws Income Tax

Disallowance of revenue expenses u/s 37(1) - relevant Assessment Year - The actual acquisition of the land may be a first step in the commencement of the business but......
December 29, 2018 Case Laws Income Tax

Rectification order passed u/s 154 - AO has not considered the binding decision of the jurisdicitonal High Court and the same constitutes mistake apparent from record -.....
December 29, 2018 Case Laws Income Tax

Validity of Cross Objection (CO) filed by the Revenue - the revenue is trying to achieve its objectives, which could not be achieved by it directly - Further, in the......
December 29, 2018 Case Laws Income Tax

MAT - Addition on account of receipt of sale proceeds of production from trial run of the plant at Phase-II of the power project - whether the said receipt was revenue......
December 29, 2018 Case Laws Income Tax

Transfer Pricing Adjustment - credit period beyond 90 days - the transactions with the non-AE constitute valid Internal CUP inputs and ALP adjustment on account of......
December 29, 2018 Case Laws Income Tax

The denial of exemption to the assessee U/s 11 and 12 of the Act is not justified except to the extent where the specific part of the income or property is found to be......
December 29, 2018 Case Laws Income Tax

Denial of registration u/s 12A - Had the case of the Trust been not carefully examined, these important and relevant facts would have remained wrapped under the carpet,.....
December 29, 2018 Case Laws Income Tax

Addition u/s 56(2)(vii) being the difference between value mentioned in the Conveyance Deed and the stamp duty value of Immovable properties - This is not the assessee’s....
December 29, 2018 Case Laws Companies Law

Mediation and Conciliation - by virtue of Sub-section 2 of Section 442, any of the parties to the proceeding during the proceedings pending before this Tribunal is......
December 29, 2018 Case Laws Companies Law

Power to refuse registration of transfer of shares in the Company to outsiders - We find the reason recorded by the Company to refuse to record transfers is based on......
December 29, 2018 Case Laws VAT and Sales Tax

Suppression of taxable turnover - Misuse of C forms - The theory as propounded by the dealer that blank forms were handed over to the HPCL is a false statement. - there.....
December 29, 2018 Case Laws Customs

Import of prohibited goods - squalene - advance authorization - it is necessary to make good the inadequacy of analysis in the earlier test reports and thus eliminate......
December 29, 2018 Case Laws Service Tax

The service rendered by ‘lead generator’ is not that of an ‘insurance agent’ and, consequently, the commission paid by respondent to such entities are not liable to be......
December 29, 2018 Case Laws Central Excise

Price escalation clause - petroleum products - The calculation are accounted, against the appellant. Therefore, the appellant alone is liable to pay the differential......
December 29, 2018 Case Laws Central Excise

Manufacture or not - The opportunity given for causing verification of the activity of the appellants was frittered away only due to quasi-judicial lethargy. The......
December 29, 2018 Case Laws Central Excise

CENVAT Credit - shortage recorded on the basis of stock taking - whether the cenvat credit in respect of shortage recorded on the basis of stock taking done by the......
December 29, 2018 Case Laws Central Excise

CENVAT Credit - service tax paid by job-worker - The credit of tax “paid” is available to the recipient and the law does not talk about the tax payable. As such, the job....
December 28, 2018 Circulars DGFT

Allocation of preferential export of sugar to USA under TRQ for the year 2018-19 - Clarification on definition of raw sugar.
December 28, 2018 Circulars DGFT

Extension of validity period of Advance Authorisation
December 28, 2018 Circulars DGFT

Increased validity and utilisation of the norms ratified by Norms Committee (NC) under Para 4.12 of Hand Book of Procedures 2015-2020 of the Advance Authorization......
December 28, 2018 Circulars GST

Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture.
December 28, 2018 Case Laws Income Tax

Extending the due date for filing returns u/s 139(1) - seeking extension of time in Kerala also since the time limit for filing returns in terms of Section 139(1) for......
December 28, 2018 Case Laws Income Tax

Demand notice issued u/s 156 - Treating the petitioner as the relative of the deceased - Merely because the petitioner is residing in the same property where the......
December 28, 2018 Case Laws Income Tax

Addition as amount paid to Sundry creditors - a half baked enquiry has resulted in an erroneous order passed by the CIT(A).
December 28, 2018 Case Laws Income Tax

Interest earned on income-tax refund - AO directed to levy the tax on the interest of income-tax refund at 15% on gross basis.
December 28, 2018 Case Laws Income Tax

Quantification of capital gains arising on transfer of immovable property being land - CIT(A) ought to have weighed the jantri value/circle rate vis-à-vis the sale price....

12 3 4 5........ 126

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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...

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

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

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

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

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

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,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES