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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1201 to 1250 of 6256 Records

1 ....21 22 23 242526 27 28 29........ 126

November 2, 2018 Case Laws Indian Laws

Dishonor of cheque - Burden of prove - cheques returned with an endorsement funds insufficiency - the complainant has proved his case and that the trial Court went wrong....
November 2, 2018 Case Laws Service Tax

Construction of Residential Complex - advances received from the customers - the dispute in the present case is prior to the date of insertion of explanation - appellant....
November 2, 2018 Case Laws Service Tax

Consulting Engineering Services - reverse charge mechanism - it is a case of import of design and drawing and not a case of use of any taxable service. As such demand of....
November 2, 2018 Case Laws Service Tax

The present demand stands raised by way of audit conducted for the second time, when no such objection was raised by the first Audit, which was conducted for the prior......
November 2, 2018 Case Laws Service Tax

CENVAT Credit - duty paying invoices - There were no allegations that the services were not received by the appellant - the only objection was that the challans were not....
November 2, 2018 Case Laws Central Excise

It was open for the Settlement Commission to impose penalty on the directors in addition to imposing penalty on the company, if there was material justifying imposition of such penalty.
November 2, 2018 Case Laws Central Excise

Demand of pre-deposit in cash for maintenance of appeal - whether such pre-deposit can be made only by cash or also by availing credit in cenvat account? - Predeposit......
November 2, 2018 Case Laws Central Excise

CENVAT Credit - input services for setting up of their plant - labour charges which were for fixing and erection of equipments, buffing work, fixation and erection of......
November 2, 2018 Case Laws VAT and Sales Tax

Imposition of tax both on the undisclosed purchases and undisclosed sales being made by the applicant, without giving the benefit of input tax credit - The finding of......
November 1, 2018 Notifications Money Laundering

Prevention of Money-laundering (Maintenance of Records) Second Amendment Rules, 2018 - Client Due Diligence - filing of the electronic copy of the client's KYC records......
November 1, 2018 News Indian Laws

Exchange Rate of Foreign Currency Relating to Imported and Export Goods Notified
November 1, 2018 News GST

GST Revenue collections for the month of October 2018 crosses Rupees One Lac Crore
November 1, 2018 Notifications Income Tax

Prohibition of Benami Property Transactions (Removal of Difficulties) Second Order, 2018
November 1, 2018 Circulars DGFT

Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments alongwith maintaining the Parent-Child relationship in the levels of......
November 1, 2018 Case Laws GST

Rate of GST - works contract service of construction of 599 residential quarters allotted to the applicant by MPPGCL - The impugned activity of the applicant would attract GST @18%
November 1, 2018 Case Laws GST

Levy of GST - Work contract services received from vendors for supply and erection work under various projects - Government Entity - The Applicant is not entitled for......
November 1, 2018 Case Laws GST

E-way bill - in case of minor discrepancies in the details mentioned in the E-way bill, specially errors of one or two digits/character of the vehicle number would not......
November 1, 2018 Case Laws Income Tax

Rate of tax - The claim of the assessee that it should not be taxed at maximum marginal rate is not tenable as the PAN of the assessee suggests that the assessee is a......
November 1, 2018 Case Laws Income Tax

TDS u/s 194C on by products - consideration in kind - milled / shelled paddy as retained by the millers and the same has a marketable value - the property in the......
November 1, 2018 Case Laws Income Tax

Claim of depreciation while claiming exemption u/s 11 - the income of the trust is required to be computed under section 11 on commercial principles after providing for.....
November 1, 2018 Case Laws Income Tax

TPA - selection of MAM for determining ALP of transaction - APM v/s RPM - Ld.AO/TPO erred in not conducting fresh search of comparables which would have strict......
November 1, 2018 Case Laws Income Tax

Time limit of completing the proceedings - non deduction of TDS u/s 194C - the proviso to section 201(3) which was made to extend the time limit of completing the......
November 1, 2018 Case Laws Service Tax

Export of service or not - the services rendered in the form of auditing and accounting of various entities situated in India - assessee forwarded the certificate to the....
November 1, 2018 Case Laws Service Tax

Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually....
November 1, 2018 Case Laws Service Tax

Area based jurisdiction for grant of Refund - If the Revenue was of the view that the refund claims should have been filed with the jurisdictional officer of the Head......
November 1, 2018 Case Laws Service Tax

Classification of services - providing services to ICICI Bank - the contract entered into by the appellant in the year 2009 was not a contract for supplying the manpower....
November 1, 2018 Case Laws Service Tax

Interest on delayed claim - The period of three months as mentioned in Section 11BB is to reckon from the date of application as was filed u/s 11(1) and not from the......
November 1, 2018 Case Laws Central Excise

Validity of Show Cause notice - Demand of Excise duty in excess of ₹ 50 lakhs - there must be pre show-cause notice consultation with the assessee by the......
November 1, 2018 Case Laws Central Excise

Excisability/marketibility - match splints - The argument by the petitioners that the item covered under Chapter Heading 3605 0010 or 3605 0090 as 'matches' is......
November 1, 2018 Case Laws Central Excise

Rebate of Excise Duty and sugar cess paid - When the export is not disputed by the revenue, the rebate claim cannot be rejected on the ground of procedural infractions - rebate allowed.
November 1, 2018 Case Laws VAT and Sales Tax

Attachment of property of the legal heirs of the deceased Directors of the Company - recovery of tax arrears of the company - A person, who is not connected with a......
October 31, 2018 Case Laws GST

Rate of GST - The product ‘Militry Malai Mithai’ as described in the Application will merit classification under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’....
October 31, 2018 Case Laws GST

Interest on delayed refund - tax paid in respect of exported goods - section 16 of IGST Act - mismatch of invoices - Adjudicating authority to apply his mind independently
October 31, 2018 Case Laws GST

Profiteering - restaurant service - benefit of reduction of tax from 18% to 5% not passed to customers - applicant could not establish profiteering for want of credible evidence
October 31, 2018 Case Laws GST

Profiteering - benefit of reduction in the GST rates not passed to customers - Amway Business Owners (ABOs). - Petitioner could not establish profiteering for want of......
October 31, 2018 Case Laws Income Tax

Royalty V/S fee for technical service - All products, design of the engines and vehicles are supplied by the assessee. On completion all the drawings are also delivered.....
October 31, 2018 Case Laws Income Tax

Exemption u/s 11 - diversion of funds - advance by account payee cheques for the benefit of interested party - The contention of the assessee that the amounts were......
October 31, 2018 Case Laws Income Tax

Disallowance of provision for warranty & maintenance expenses - it was for the Revenue to have brought incriminating material/evidences to demolish the basis of......
October 31, 2018 Case Laws Income Tax

Taxability of Gift u/s 56 - the issue of gift of Indian Millennium Deposit certificate is not taxable in the hands of the assessee who received the same upon gift and......
October 31, 2018 Case Laws Income Tax

Capital Gains - Nature of payment to execute an order of eviction - payment to evict an unauthorized occupant can be treated as cost of improvement
October 31, 2018 Case Laws Income Tax

Deduction u/s. 80IB - for setting up of new industrial undertaking, the number of building is wholly irrelevant. As all these units together constituted separate and......
October 31, 2018 Case Laws Customs

Refund claim - time limitation - section 27(1) of the Customs Act, 1962 - revenue submitted that amount paid as anti-deumping duty and not as pre-deposit - pre-deposit......
October 31, 2018 Case Laws Customs

Valuation - Department has not produced any evidence to show that the relationship between the parties has influenced the price. Therefore, the reasons for rejecting the....
October 31, 2018 Case Laws Customs

Non-payment of export duty at the time of export - relevant date of export - whether date of export is the date of let export order or not? - the date of export should......
October 31, 2018 Case Laws Customs

Anti-Dumping duty - import of Uncoated Copier Paper - data provided by the petitioner rejected by the Designated Authority while determining margin of dumping - record......
October 31, 2018 Case Laws Customs

Reimbursement of CST under FTP - the condition sought to be read or imposed through the procedure laid down in Hand Book of Procedures could not override the provisions.....
October 31, 2018 Case Laws Service Tax

Attachment of properties - Orders for attachment of bank account vacated - However, recovery notices or attachment of the flat belonging to the Petitioner's Director......
October 31, 2018 Case Laws Service Tax

Lack of judicial discipline - errant public servant - The cost is quantified at ₹ 1 lakh imposed on Commissioner of Service Tax (Appeals) from his personal funds......
October 31, 2018 Case Laws Service Tax

Recovery of service tax dues - the Department is empowered to recover the dues of service tax of respondent No.4 from the present petitioner, who had purchased the......
October 31, 2018 Case Laws Service Tax

Validity of show cause notice - the charges of wheeling/transmission received by the Petitioners from allowing the use of its facilities by third parties - notice stayed.

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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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