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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1251 to 1300 of 6256 Records

1 ....22 23 24 252627 28 29 30........ 126

October 31, 2018 Case Laws Service Tax

Rejection of Refund claim without issuing show cause notice - Mere presence of the appellant before the Adjudicating Authority during the course of hearing does not......
October 31, 2018 Case Laws Service Tax

Rejection of Refund claim without issuing show cause notice - Even if a party has waived the show cause notice, it will not absolve the department’s statutory liability.....
October 31, 2018 Case Laws Service Tax

Extended period of limitation - Inasmuch as, profit and loss account is a public document and reflection of the entire facts in the said documents cannot lead to the......
October 31, 2018 Case Laws Service Tax

Tour Operator Service - the activity of the appellant has mentioned that collection of amount for any tour is merely a booking activity. Any demand under the guise of it....
October 31, 2018 Case Laws Central Excise

CENVAT Credit - input services - construction of warehouse within the factory premises - The warehouse being prior to the place of removal, the service tax paid on......
October 31, 2018 Case Laws Central Excise

Tribunal’s order in the appellant’s own case has attained finality as the department has not challenged the said order. Therefore, even though there is contrary view......
October 31, 2018 Case Laws VAT and Sales Tax

Denial of downloading and issuance of 'C' declaration forms - post GST situation - purchase of petroleum products at concessional rate - petitioners permitted to......
October 31, 2018 Case Laws VAT and Sales Tax

Liability of Entry tax - SIM cards can be termed as ‘goods’ for the purposes of Entry Tax as the same is being used and consumed in order to provide service to the......
October 30, 2018 Circulars Companies Law

Relaxation of additional fees and extension of last date of in filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) under the Companies Act, 2013- - reg
October 30, 2018 Case Laws GST

Transitional Credit - validity of period of limitation under GST - The statute in any manner do not violate Article 14 or 19(1)(g) of the constitution
October 30, 2018 Case Laws GST

Classification of supply - The entire gamut of the activities of the appellant can be considered as composite supply of the intermediary services and accounting......
October 30, 2018 Case Laws GST

Classification of suppy - The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a......
October 30, 2018 Case Laws Income Tax

Diversion of income under a revocable transfer or arrangement - section 60 - transfer of "income" without the "transfer of the asset" - the arrangement was made to avoid....
October 30, 2018 Case Laws Income Tax

Failure to file return of income of company - Offence u/s 276CC read with Section 278B of IT Act - criminal complaint - the directors are also equally responsible for......
October 30, 2018 Case Laws Income Tax

MAT - Interest u/s 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB.
October 30, 2018 Case Laws Income Tax

Income on betting - Set-off of busniss loss against betting and gambling income - Total winnings from betting of the assessee should be brought to tax at the rate of 40%....
October 30, 2018 Case Laws Income Tax

Revision u/s 263 - denial of claim of exemption U/s 11 - payments of rent in violation of Section 13(1)(c) - income of the medical shop from the hospital premises -......
October 30, 2018 Case Laws Income Tax

Exemption u/s 11 - claim of set off of brought forward expenses and carry forward of current year expenditure incurred in excess of its income for setting off against......
October 30, 2018 Case Laws Service Tax

Classification of services - The moment the nature of services as mentioned herein are provided without the said technical consultancy, the service comes out of the......
October 30, 2018 Case Laws Service Tax

Scope of SCN - The mention of this activity as BAS in the final para of show cause notice is nothing more than a typographical error as the show cause notice is......
October 30, 2018 Case Laws Central Excise

Scope of amendment - what would be the meaning of the word 'substitute' - the 'substitution' of rule by way of an amendment - the said amendment is retrospective in nature.
October 30, 2018 Case Laws Central Excise

Demand of differential Duty - Revenue has only wasted its energy when there is no revenue loss and therefore, unjustifiably extended the larger period of limitation, for nothing.
October 30, 2018 Case Laws Central Excise

CENVAT credit - capital goods taken on lease - whether the appellant being the lessee of the capital goods, was eligible to avail CENVAT Credit? - Held Yes
October 30, 2018 Case Laws Companies Law

As admittedly the winding up proceedings has been admitted and ordered for winding-up of the respondent- ‘Corporate Debtor’, we hold that the question of initiation of......
October 30, 2018 Case Laws Companies Law

Winding up petition - failure to pay the debts - The attempt of the respondents to claim that there is a bona-fide dispute regarding the payment payable for the singur......
October 30, 2018 Case Laws Customs

Restriction on duty free import - Once the imported goods are covered under the description, quantity as mentioned within the overall CIF value allowed in the DFIA,......
October 30, 2018 Case Laws Customs

Refund of SAD - The refund claim of additional duty due to the exemption flowing out of N/N. 102/2007 has to be filed within one year - Commissioner(Appeals) has......
October 30, 2018 Case Laws Customs

Valuation of imported goods - Revenue neutrality - the liability to pay would arise at the time of import but the said credit can be used only after the plant is......
October 30, 2018 Case Laws Central Excise

CENVAT Credit - inputs - cement - Without filling of the ore pits the appellant was statutorily, not in position to extract the ore, i.e. the final product thus the use.....
October 29, 2018 News GST

Goods and Services Tax Council – Journey so far - GST Council met 30 times, took 918 decisions since its Constitution - 96% of decisions already been implemented through....
October 29, 2018 Case Laws GST

Large scale of bogus billing activities - Validity of provisional orders of attachment - By freezing the petitioner's bank accounts and attaching the properties, the......
October 29, 2018 Case Laws Income Tax

Reopening of assessment - the scrutiny assessment got time barred and notice u/s 148 was issued for the sole reason that no return of income was filed for the assessment....
October 29, 2018 Case Laws Income Tax

Deduction u/s. 80P(2)(a)(i) - a primary agricultural credit society, registered under the Kerala Cooperative Societies Act, 1969 is entitled to the benefit of deduction u/s. 80P(2).
October 29, 2018 Case Laws Income Tax

Assessment u/s 153C - the bank accounts found during the course of search are not declared by the assessee and constitute the incriminating material for the purpose of......
October 29, 2018 Case Laws Income Tax

Deduction u/s. 80(P) - Co-operative Agricultural and Rural Development Bank - Since the assessee’s area of operation was not confined to a Taluk for the relevant......
October 29, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Mere claiming of deductions under the relevant provisions of law and as per RBI Guidelines does not and cannot amount to furnishing of inaccurate....
October 29, 2018 Case Laws Income Tax

Addition of excess share premium u/s 68 - AO was not entitled to sit on the arm chair of a businessman and regulate the manner of conducting business - AO was not......
October 29, 2018 Case Laws Income Tax

Addition u/s 40A(3) - cash payments made through the agents of suppliers - purchase of building materials for the purpose of construction - assessee is able to provide......
October 29, 2018 Case Laws Income Tax

If the Ld.CIT(A) is allowed to make the enhancement on a new source of income which was not considered by the AO, the provisions of section 147, 148 and 263 would become redundant.
October 29, 2018 Case Laws Income Tax

Exemption u/s 10(37) - the entire procedure prescribed under the Land Acquisition Act was followed, only price was fixed upon a negotiated settlement - benefit of exemption allowed.
October 29, 2018 Case Laws Income Tax

TDS u/s 195 - payment made towards web hosting charges to Amazon Web Services LLC (USA) - Indo-US DTAA - Even if the retrospective amendment is held to be applicable,......
October 29, 2018 Case Laws Income Tax

Addition made u/s 68 in respect of LTCG on sale of shares - transactions of purchase and sale of shares happen in the secondary market based on the prevailing market......
October 29, 2018 Case Laws Companies Law

Repayment of deposits - Fresh Scheme filed to re-fix schedules/instalments - We cannot read or add words like “from time to time” in the provision as no such multiple......
October 29, 2018 Case Laws Customs

Import of yellow peas - restricted item or not? - Under the interim orders, the petitioners thus got final relief, which obviously cannot be taken back now.
October 29, 2018 Case Laws Customs

Jurisdiction - Proper Officer - power to issue SCN - merely because the judgment is stayed, the other Division Bench cannot take a contrary view.
October 29, 2018 Case Laws Customs

Import of Aircraft - charter operation - violation of import conditions - the demand as per the SCN has been dropped but duty has been confirmed by way of enforcement of....
October 29, 2018 Case Laws FEMA

Once the issue of SCN of the offence completed in FERA regime no SCN can be issued after 1.6.2002 under FEMA,1999 because of the statutory bar under FEMA,......
October 29, 2018 Case Laws Service Tax

Classification of services - agreeing to provide space in backside of the bill for commercial advertisement - the saving of Re.0.10 p per bill is nothing but a......
October 29, 2018 Case Laws Service Tax

CENVAT Credit - credit of 100% of service tax paid on works contract service instead of 50% under partial reverse charge basis - on the service tax paid by the appellant....
October 29, 2018 Case Laws Central Excise

Although the Tribunal is undoubtedly entitled to remand a matter for fresh consideration, the same cannot be at its whim and fancy or mere ispi dixit but a conclusion based on reasons.

1 ....22 23 24 252627 28 29 30........ 126

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