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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1051 to 1100 of 6256 Records

1 ....18 19 20 212223 24 25 26........ 126

November 10, 2018 Case Laws Customs

Classification of imported goods - Blankets - Without challenging the observations of the ld. Commissioner, the appeal filed by the Revenue is not sustainable
November 10, 2018 Case Laws Central Excise

100% EOU - exemption notification will be applicable even when the goods are exported against foreign exchange to DTA - the appellant is entitled to the benefit of......
November 10, 2018 Case Laws Central Excise

Benefit of exemption - Pipes - There is nothing in the notification to suggest that the storage facility has to be of any particular size. There is also nothing in the......
November 10, 2018 Case Laws Central Excise

Cenvat Credit – input services - GTA service – procurement of fly ash and supply of cements - round trip transport - freight charges for both types of transports were......
November 10, 2018 Case Laws Service Tax

The components such as preferred location charges, external development charges etc. are part and parcel and for various elements of the main service which is......
November 10, 2018 Case Laws Service Tax

Online Information and Data base Access & Retrieval service - Import of services - The appellant can only access its own data and the data and information on the......
November 10, 2018 Case Laws VAT and Sales Tax

Sales Tax Practitioner cum Advocate - Disqualification u/s 81(2) of the Tax Act - allegation that appellant has committed misconduct - the petitioner is a legal......
November 9, 2018 Case Laws GST

Input tax credit - Goods which are used for installation (Foundation) of plant and machinery - input services which are used for installation (Foundation) of plant and......
November 9, 2018 Case Laws GST

The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills for manufacture of pulp is liable to GST @5%
November 9, 2018 Case Laws GST

Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement”, HSN Code No: 23099090, is classifiable under exempted goods from GST
November 9, 2018 Case Laws Income Tax

Interest accrued on NPA - whether non-performing assets in the hands of the assessee- Cooperative Banks is taxable on accrual basis or not? - interest on NPA's is......
November 9, 2018 Case Laws Income Tax

LTCG or STCG - period of holding - capital gain on sale of flat at Juhu - acquisition of rights in the property - the clarification given by the CBDT is equally......
November 9, 2018 Case Laws Income Tax

TDS u/s 194I OR 194C - failure to deduct tax correctly on hire charges - ‘Assessee in default’ - the assessee has failed to discharge its onus to prove by furnishing......
November 9, 2018 Case Laws Income Tax

Deduction/ Exemption of LTCG u/s 54F - use of ground floor as commercial purpose and other three floor for residential purpose - CIT(A) has rightly apportioned......
November 9, 2018 Case Laws Income Tax

Penalty u/s 272A(2)(e) - return was not filed within due date prescribed u/s 139(4A) following the advice given by the Accounts Manger of the trust - The Act does not......
November 9, 2018 Case Laws Income Tax

There was a genuine transaction of purchase and sale of shares on which assessee has earned Long Term Capital Gain, and therefore, such Long Term Capital Gain cannot be.....
November 9, 2018 Case Laws Service Tax

It is only on the inspection conducted by the Department, non-deposit of service tax collected by the petitioner has come to light. In the circumstances, the petitioner.....
November 9, 2018 Case Laws Service Tax

Refund - export of services - appellant’s services do not get covered under ITSS but fall under BAS which were taxable during the relevant period. Since, they have......
November 9, 2018 Case Laws Central Excise

CENVAT credit - input services - Rule 2(l) of CCR 2004 - insurance taken in the name of Joint Managing Director - Insurance premiums of motor vehicles and repair of......
November 9, 2018 Case Laws Central Excise

CENVAT Credit - fake invoices or not - the photocopies of GR cannot be relied upon and the copies of GRs produced by the appellant having endorsement on their favour is.....
November 9, 2018 Case Laws Central Excise

Method of Valuation - Transaction value or MRP value - sale of mineral water to PVRs (Cinema halls) who are institutional consumers - there is no question of the......
November 9, 2018 Case Laws Customs

Failure to remove the goods from the warehouse - Even if we assume the contention of the Petitioner that there was a stay of the assessment order (without accepting the.....
November 9, 2018 Case Laws Customs

Renewal of CHA License - The Customs Broker Licensing Regulation, 2013, more particularly, Regulation 6, specifically exempts the persons who have already passed the......
November 9, 2018 Case Laws Central Excise

CENVAT Credit - input services - renting of supply of tangible goods service used beyond the place of removal - it does not fall under the ambit of input service - credit not allowed
November 9, 2018 Case Laws Central Excise

As inputs has gone in the process of manufacturing, therefore Cenvat credit availed on inputs which has been destroyed while progress and in finished goods, the......
November 9, 2018 Case Laws Central Excise

Benefit of exemption - goods supplied under the certificate issued by the competent authority laying down that the same are required for research purposes are required......
November 8, 2018 Circulars GST - States

Providing various e-Filing facility to Taxpayers for smooth GST Compliance
November 8, 2018 Circulars Customs

Implementation of Paperless Processing under SWIFT-Uploading of Supporting Documents (eSANCHIT) in Exports
November 8, 2018 Case Laws GST

Levy of GST - job work - The process providing job work service to the foreign principal, in the premises of the applicant as per the specifications of the recipient of.....
November 8, 2018 Case Laws GST

Classification - Rate of GST - The items used for manufacture of solar cells as listed in Table A, procured by the applicant do not qualify to be termed as 'Parts for......
November 8, 2018 Case Laws GST

Government authority - SPV with 100% government holding - The consultancy services for preparation of transport studies such as comprehensive mobility plan, transit......
November 8, 2018 Case Laws GST

Levy of GST - Undoubtedly, tobacco leaves are agricultural produce - The services provided by a commission agent for sale or purchase of agricultural produce is having......
November 8, 2018 Case Laws Income Tax

Nature of income - Income from warehouse - income from warehouse has to be assessed under the head income from house property not under the head income from business and profession.
November 8, 2018 Case Laws Income Tax

Eligibility for additional depreciation u/s 32(1)(iia) on plant and machineries relating to Seed Division - the instant activity of the assessee is held to be an......
November 8, 2018 Case Laws Income Tax

Ascertain liability / expenses - The maxim "debitum in praesenti solvendum in futuro" relied on by the ld. Authorised Representative, can apply only if there is an......
November 8, 2018 Case Laws Income Tax

Levy of penalty u/s. 271(1)(c) - The primary onus on the Revenue being not discharged, while jewellery to some extent accepted as being the assessee’s streedhan, no case....
November 8, 2018 Case Laws Income Tax

Carry forward of unabsorbed business depreciation as per computation of income filed alongwith original return u/s 139(1) - Business loss set off against income from......
November 8, 2018 Case Laws Income Tax

Expenditure on licence fee - One time fee - Since the expenditure was incurred before the commencement of business, the expenditure required to be capitalized in respect....
November 8, 2018 Case Laws Income Tax

Deduction / Exemption u/s 54F - LTCG - Merely because the sale deed had not been executed or that construction is not complete and it is not in a fit condition to be......
November 8, 2018 Case Laws Income Tax

Deduction towards additional service tax liability - since the assessee is not aware of the expenses of the liability before filing of the return of income and also......
November 8, 2018 Case Laws Income Tax

Addition on account of unexplained cash received from students and trainees - the cash deposited in the bank is fully accounted for and the addition made by the AO is ex-facie bad
November 8, 2018 Case Laws Income Tax

Addition on account of unexplained administrative expenses - details include details of salaries paid to employees with the services rendered, details of the travelling.....
November 8, 2018 Case Laws Companies Law

Appointment of auditor - extension of the period of interim relief granted by this Appellate Tribunal to continue with the auditing assignments of their existing clients....
November 8, 2018 Case Laws Indian Laws

The parties expressly chose to have the place of arbitration in New York. This being the case, juridical seat of arbitration was New York. In fact, the appellant......
November 8, 2018 Case Laws Customs

Classification - parts of the dredgers - The pontoons is in any case not classifiable under CTH 89011090, however, it is clearly classifiable as integral parts of......
November 8, 2018 Case Laws Customs

Valuation - rejection of declared value - The value of imported goods cannot be enhanced, merely, on the basis of DRI alerts for enhancing the price of the ball bearing
November 8, 2018 Case Laws Central Excise

Filing of appeal before the tribunal - Reviewing committee of two commissioners - one officer who is in-charge of both the Commissionerates - defect if any is procedural....
November 8, 2018 Case Laws Central Excise

CENVAT Credit - inputs which were subsequently cleared “as such” to their sister unit without reversal of credit - a Revenue neutral situation - the appellant is a PSU,.....
November 8, 2018 Case Laws Central Excise

Applicability of extended period of limitation where B-17 bond has been furnished by 100% EOU - if there is no suppression of fact or mis-declaration on the part of the.....
November 8, 2018 Case Laws Central Excise

100% EOU - Even for the purpose of 50% sealing of DTA export of FOB value of exports, the issue have been settled that for calculating the 50% not only the physical......

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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