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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1001 to 1050 of 6256 Records

1 ....17 18 19 202122 23 24 25........ 126

November 14, 2018 Case Laws Service Tax

Extended period of limitation - in each and every case of non payment of service tax and non filing of returns, the extended period would get invoked, thus making the......
November 14, 2018 Case Laws Central Excise

Principles of Natural Justice - allegation of evasion of duty - The authorities have committed a serious error in not allowing the petitioner’s request for......
November 14, 2018 Case Laws Central Excise

Refund of duty paid by mistake - appellant had not cancelled invoice as per the provisions - There is no specific provision mandate as to how an invoice (duty paying......
November 14, 2018 Case Laws VAT and Sales Tax

Classification of Ribbon Cartridge - Whether Ribbon Cartridge is not a part of computer printer, therefore, not a computer hardware? - The issue is yet to be decided.
November 13, 2018 Notifications FEMA

Foreign Exchange Management (Deposit) (Amendment) Regulations, 2018
November 13, 2018 Case Laws GST

Principles of Natural Justice - non-service of SCN - Cancellation of registration of dealer - there is no material to support that SCN was served through email -......
November 13, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - assessee should have received loans or advances and pays the same subsequently. In the given case, no such things were noticed -.....
November 13, 2018 Case Laws Income Tax

Deduction u/s 10(14) denied - assessee has received fixed conveyance allowance and conveyance expenses - it will not be necessary for the employees to submit accounts......
November 13, 2018 Case Laws Income Tax

Treatment of business loss as speculation loss - while the assessee incurred losses in derivative segment (F&O business), it has earned profits in cash segment i.e. on......
November 13, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - addition u/s 68 as unexplained cash credit - information received from DRI - AO is not empowered in law to carry out any enquiry, if no....
November 13, 2018 Case Laws Income Tax

Disallowance of assessee’s claim for depletion of closing stock - sales to related parties - there was no justifiable reason for the AO to reject the said evidence and as unreliable.
November 13, 2018 Case Laws Income Tax

Disallowing the interest on the notional / proportionate basis - As per the lower authorities, the borrowed fund has been utilized in the capital work-in-progress in......
November 13, 2018 Case Laws Income Tax

Addition as cessation of liability u/s 41(1) - There is no finding by the AO that the purchases were bogus and corresponding sales are also bogus - no corroborative......
November 13, 2018 Case Laws Income Tax

Addition made towards unsecured loan u/s 68 - divergent facts - AO stated that the assessee did not file any evidence, whereas the CIT(A) stated that the assessee has......
November 13, 2018 Case Laws Income Tax

Unaccounted cash - telescoping benefit to the assessee - the cash found during the course of search represents part of such professional receipts have been accounted by.....
November 13, 2018 Case Laws Income Tax

Determination of Long term capital gains - addition by invoking Section 50C in proceedings u/s. 143(3) - Valuation - restriction on use of property - Application of......
November 13, 2018 Case Laws Customs

Absolute Confiscation - penalty - smuggling - gold bangle/kara - Baggage Rules - it is mandatory to give option to the owner of the goods to redeem the non-prohibited......
November 13, 2018 Case Laws Customs

Revocation of CHA License - forfeiture of security deposit - Any leniency, in the circumstances, would not only dent the administrative authority of the licensing......
November 13, 2018 Case Laws Customs

Revocation of CHA License - The operation and control of Customs House Agents are best left to the judgement of Commissioner of Customs and that no intervention in the......
November 13, 2018 Case Laws Service Tax

Extended period of limitation - On perusal of SCN, it is seen that there is no allegation with regard to fraud, collusion, willful misstatement, suppression of fact nor.....
November 13, 2018 Case Laws Central Excise

Recovery of re-credited amount alongwith Interest and penalty - Consolidated reversal of the individual debit entries in the CENVAT credit account upon discharge of duty....
November 13, 2018 Case Laws Central Excise

Classification of goods - Aseptic Packaging Paper - scope of circular - the reliance for issue of show cause notice that the packaging material must contain plastic to......
November 13, 2018 Case Laws Central Excise

Waiver of pre-deposit - Vires of Section 35F of The Central Excise Act, 1944 - when the provisions of Section 35F of the Act gives no flexibility waiving off the......
November 13, 2018 Case Laws Central Excise

Valuation - inclusion of investment subsidy - There is no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans
November 12, 2018 Case Laws Income Tax

Addition u/s 68 - cash credits - What was found peculiar, which fact remains unexplained, as to why and how should be their transactions, in cash, only in a particular......
November 12, 2018 Case Laws Income Tax

Deduction u/s 54 - LTCG - as the possession of the new residential property was delivered to the assessee within a period of one year prior to the transfer of the......
November 12, 2018 Case Laws Income Tax

Charitable activities - exemption u/s 11 - merely earning the surplus does not result in to the conclusion, that assessee is carrying on its activities, which can be......
November 12, 2018 Case Laws Income Tax

Purchase of material in the grey market - the addition, which could be made, was to account for profit element embedded in these purchase transactions to factorize for......
November 12, 2018 Case Laws Customs

Time limitation of filing SCN - More than five years prior to issuance of show cause notice, even the representative samples had also been drawn and the test reports......
November 12, 2018 Case Laws Customs

Penalty on CHA - There was a serious lapse on part of the CHA in verifying the KYC before taking up the Custom clearance of consignment of rough diamond - levy of penalty confirmed.
November 12, 2018 Case Laws Customs

Valuation of imported goods - hydraulic pump - adjudicating authority has adopted value which coincides with the price declared in the imports effected by the group......
November 12, 2018 Case Laws Service Tax

Extended period of limitation - When any service provider fails to comply with the provisions of the Finance Act, which make him liable to pay the service tax, the only.....
November 12, 2018 Case Laws Central Excise

Principles of Natural Justice - A person may be represented before an adjudicating authority on a particular issue but the adjudicating authority may render a decision......
November 12, 2018 Case Laws Central Excise

CENVAT Credit - The definition of inputs that the goods brought within the factory used for any purpose would be eligible for Credit. Thus, the definition of inputs has.....
November 12, 2018 Case Laws Central Excise

CENVAT credit - levy of penalty - it was only with the insertion of Explanation III in rule 6(3) of CENVAT Credit Rules, 2004 that the ineligibility became unambiguously....
November 12, 2018 Case Laws Central Excise

Clandestine removal - penalty - The unquestioned documentary evidence would suffice to establish the clandestine removal and the handling of such goods by M/s Royal......
November 12, 2018 Case Laws Central Excise

CENVAT Credit - input service distribution - before amendment in rule 7, there was nothing in the statute requiring pro rata distribution.
November 10, 2018 Case Laws GST

Liability of GST - e-procurement Transaction Fee collected on behalf of IT E&C department results - Though the activity constitutes supply but remains exempts as per the notification.
November 10, 2018 Case Laws GST

Zero rated supplies under GST - The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships, c) Indian......
November 10, 2018 Case Laws GST

Migration from VAT to GST - Since the applicant reported that his turnovers from the past (3) years are below ₹ 20 lakhs, he may continue the GSTIN registration or....
November 10, 2018 Case Laws Income Tax

Transfer pricing - adjustment on account of capacity utilization - The adjustment can be rejected only on its merit after consideration of facts and not on the ground......
November 10, 2018 Case Laws Income Tax

Short deduction of TDS - CIT (A) has erred in deleting the demand particularly when assessment proceedings qua the year under assessment are already pending with the Department
November 10, 2018 Case Laws Income Tax

Initiation of re-assessment proceedings u/s. 147 - information is not synonymous to truth. Just because a letter has been received from the another CIT, the AO cannot......
November 10, 2018 Case Laws Income Tax

Revision u/s 263 - assessee has not accounted for interest income in the books of account on advance to IAL - Since the AO has considered the issue and applied his mind.....
November 10, 2018 Case Laws Income Tax

In the absence of search u/s 132, the consequential or incidental assessment proceedings u/s 153C will not entitle the AO to usurp jurisdiction u/s 271AAB for the......
November 10, 2018 Case Laws Income Tax

Eligibility of deduction u/s 80IA - Here the project costs and source thereof not being revenue of the appellant, it being not affected by the actual cost and efficiency....
November 10, 2018 Case Laws Income Tax

Addition of closing stock - a suspicion has been created of being adopted a particular modus operandi by the assessee to inflate purchases and manipulate value of......
November 10, 2018 Case Laws Income Tax

Special allowance or benefit, not being in the nature of a perquisite - Exemption u/s 10(14) - Atleast the assessee should have filed a certificate from the LIC for......
November 10, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - Minor differences in estimation and consequent valuation are but natural and so long as fundamental methodology so adopted by the......
November 10, 2018 Case Laws Income Tax

Validity of reopening of assessment - as the ‘reasons to believe’ are not only vague, but are found to militate against the mandate of law, thus, the same cannot be......

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F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

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

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES