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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1151 to 1200 of 6256 Records

1 ....20 21 22 232425 26 27 28........ 126

November 5, 2018 Case Laws Indian Laws

Dishonor of Cheque - offense u/s 138 - Since issuance of cheque by the accused and his signature therein are admitted by the accused and the complainant has proved his......
November 5, 2018 Case Laws Service Tax

GTA service or not - there is nothing asserting that no consignment notes were issued in this particular case. Therefore, there is no reason to hold that service tax on.....
November 5, 2018 Case Laws Service Tax

Levy of service tax or VAT/Sales tax - supply of SIM card - The supply of SIM cards is integral with provision of the taxable service and without the said SIM cards the.....
November 5, 2018 Case Laws Service Tax

Demand of service tax - Whether the adjustment of VAT paid on sale of SIM to its consumers is allowed? - the tribunal being creature of the Central Act, would not be in.....
November 5, 2018 Case Laws Service Tax

CENVAT Credit - trading activity - the explanation appended to clause 2(e) of the Cenvat Credit Rules 2004 are mere clarificatory in nature since definition of service......
November 5, 2018 Case Laws Service Tax

Valuation - inclusion - there is no justification for including the value of free supplied materials while determining the gross amount charged for the purpose of......
November 5, 2018 Case Laws Service Tax

Valuation - Commercial or Industrial Construction Services - inclusion of FOC material while claiming abatement of 67% - The adjudicating authority has committed an......
November 5, 2018 Case Laws Central Excise

Penalty u/r 25 of CER - the Tribunal while passing the impugned order did not give any reason as to why the penalty of ₹ 5,00,000/- should be confirmed - Penalty set aside
November 5, 2018 Case Laws Central Excise

Liability of Interest - reversal of credit before utilization - As per the amended Rule 14 w.e.f. 01.03.2015, the interest is chargeable for the act of wrong availment......
November 5, 2018 Case Laws Central Excise

CENVAT Credit - Captive consumption - clearances to Mega Power Project - the exemption for captive consumption of intermediate products has been correctly claimed by the....
November 5, 2018 Case Laws Central Excise

Valuation - goods cleared from the factory but sold through consignment agents - there is no need to determine the assessable value on the basis of price at which the......
November 3, 2018 Case Laws GST

Levy of market fee - Validity of levy after promulgation of Goods and services tax (GST) - the market fee is leviable under a separate enactment under the State’s power.....
November 3, 2018 Case Laws Income Tax

Levy of penalty u/s 271B - assessee failed to get the accounts audited as per Section 44AB(a) - The assessee did not make out any case of reasonable cause so as to claim....
November 3, 2018 Case Laws Income Tax

Income earned profit on sale of mutual funds - capital gain OR business income - Holding period of the assessee is minimum of 72 days and maximum of 186 days - profit of....
November 3, 2018 Case Laws Income Tax

Accrual of income - efficiency gain - excess receipt towards electricity charges / tariff - the assessee is not free to use this efficiency gain amount the way it likes.....
November 3, 2018 Case Laws Income Tax

Additions u/s 68 - As assessee’s director has confessed that assessee company is providing accommodation entries, then, CIT(A) even did not care to verify that who are......
November 3, 2018 Case Laws Income Tax

The assessee can change its stand at any point of time if it seems to him that the receipts are not taxable in his hand as per the provisions of law. - Assessee may......
November 3, 2018 Case Laws Income Tax

Taxability of receipts under Research and Development Co-operation Agreement - receipts under RDCA are not taxable as the same is not ‘Royalty’ under Article 12(4) of......
November 3, 2018 Case Laws Income Tax

Computation of long term capital gain - Sale of ancestral property - Exclusion of the amount paid to the unauthorized occupants directly by the purchase of the property.....
November 3, 2018 Case Laws Companies Law

Winding up petition - petitioner (minor shareholder) contended that the respondent company is unable to fulfil the objects for which it was incorporated - the bonafide......
November 3, 2018 Case Laws Companies Law

Section 451 only provides with ‘fine’ in case of any repeated defaults shall be ‘twice the amount of fine’, in addition to any imprisonment for such default under the......
November 3, 2018 Case Laws Customs

Restriction on import of yellow peas - The notification was withdrawn only in view of the interim order passed by the Madras High Court and presumably to cure a......
November 3, 2018 Case Laws Service Tax

Validity of circular iissued by CBEC - The circular requires the authorities to look into the accounts of a freight forwarder in the light of the two nature of......
November 3, 2018 Case Laws Service Tax

Two SCN on the same issue for overlapping period - A Writ Court need not interfere when the view taken is plausible - There is no lack of jurisdiction in issuing any of.....
November 3, 2018 Case Laws Service Tax

Classification of services - loading, transport and unloading of coal from mining - The service provided by the appellants have rightly been classified in the Goods......
November 3, 2018 Case Laws Service Tax

Jurisdiction for issuance of Show cause notice (SCN) - Having opted for centralized registration the appellant cannot now argue that their head office has no role in......
November 3, 2018 Case Laws Service Tax

Levy of service tax - commission received against collection of taxes for the Government - by no stretch of imagination can collection of taxes be called a business......
November 3, 2018 Case Laws Service Tax

Classification of services - Business auxiliary service or not? - activity of spot billing of electricity consumption charges and maintenance of customers’ accounts for.....
November 3, 2018 Case Laws Service Tax

CENVAT Credit - There is no rule under which the Revenue can vivisect and partly deny the credit on these services simply because somebody else also incidentally benefited from them
November 3, 2018 Case Laws Service Tax

Whether the amounts received as consideration by the appellant for operating power plant on behalf of his client would be liable for the discharge of service tax under......
November 3, 2018 Case Laws Central Excise

CENVAT Credit - duty paying invoices - all the particulars of service tax paid by the appellants for available and same has been certified by the concerned Railway......
November 3, 2018 Case Laws Central Excise

Classification of goods - Absorbent Cotton Wool IP - Cotton Rolls - goods would fall under Chapter Sub-heading No.5601, 5203 & Chapter 58
November 3, 2018 Case Laws VAT and Sales Tax

Attachment of property - recovery of tax dues - Whatever be the outcome of the petition filed by the bank, the purchaser of the property through such auction sale......
November 3, 2018 Case Laws VAT and Sales Tax

Demand of pre-deposit - petitioner failed to provide any explanation, as to why the petitioner did not comply with the earlier orders of the Tribunal in respect of stay.....
November 3, 2018 Notifications Income Tax

Benami Property - the Adjudicating Authority appointed u/s 6(1) of the Prevention of Money-laundering Act, 2002 shall discharge the functions of the Adjudicating......
November 2, 2018 News Indian Laws

PM launches historic Support and Outreach Initiative for MSME Sector
November 2, 2018 News Indian Laws

Companies (Amendment) Ordinance, 2018 - President gives assent to promulgation of the Companies Amendment (Ordinance), 2018
November 2, 2018 Case Laws Income Tax

Re-opening of assessment - assessee had sold number of shares of a company which was found to be indulging in providing bogus claim of long term and short term capital......
November 2, 2018 Case Laws Income Tax

Deduction of interest from House property Income - nature of loan - The bank did not disburse any fresh loan to the assessee but the outstanding amount out of the loan......
November 2, 2018 Case Laws Income Tax

Capital gain u/s 45 - agreement for purchase of property could not mature - amount received by the assessee over and above the advance amount as the settlement agreement....
November 2, 2018 Case Laws Income Tax

Gain on sale of shares - LTCG or STCG - Reckoning of date of purchase - shares transferred to DEMAT account - correct timimg of trade - since the shares were purchased......
November 2, 2018 Case Laws Income Tax

Charitable activity u/s 2(15) - the hostel and transport facilities is incidental to achieve the object of providing education as per object of the trust - benefit of exemption allowed.
November 2, 2018 Case Laws Income Tax

Capital gins - When there was family arrangement between the assessee and his brother, and the inequalities of distribution of shares was compensated monetarily, then......
November 2, 2018 Case Laws Income Tax

Interest paid on a borrowed capital for acquiring land - expenditure before Commencement of busniss - The process of conversion of the land and then getting the approval....
November 2, 2018 Case Laws Customs

Issuance of Show Cause notice challenged - non supply of Relied Upon Documents (RUDs) - All such requests can be made before the competent authorities and the writ......
November 2, 2018 Case Laws Customs

Advance Authorization Scheme - imposition of restrictive “Pre-Import” condition - The principles of Lex Non Cogitadimpossibilia does not apply in this case as the scheme....
November 2, 2018 Case Laws Customs

Misdeclaration of origin of goods - intent to evade customs duty - holding back the goods without clearance would invite mounting demurrage.
November 2, 2018 Case Laws Customs

Misdeclaration of value of goods - Respondents cannot be blamed of suppressing any facts or wilful misstatement or collusion. The Respondents cannot be penalized for the....
November 2, 2018 Case Laws Customs

Imposition of condition of re-export for redeeming the goods - Whether adjudicating authority was correct in imposing the condition of re-export while allowing the goods....
November 2, 2018 Case Laws Indian Laws

Dishonor of cheque due to insufficiency of funds - Since, the petitioner has already paid the entire compensation amount, therefore, quashing of the complaint would be a....

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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