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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1301 to 1350 of 6256 Records

1 ....23 24 25 262728 29 30 31........ 126

October 27, 2018 Notifications Income Tax

Grant of certificates for TDS at lower rates or no TDS - Certificate for collection of tax (TCS) at lower rates - Substantial amendment in the Rules
October 27, 2018 Case Laws Income Tax

The HUF itself cannot become a working partner in the partnership firm. Therefore, there is no question for the HUF to become a working partner - Due date of filing of......
October 27, 2018 Case Laws Income Tax

Deduction under s.10A of the Act cannot be denied where the extended parameters for realization of export proceeds as set out by the competent authority has been duly met.
October 27, 2018 Case Laws Income Tax

Addition u/s 56(2)(vii)(c) - determination of FMV of shares - drawing up a balance sheet as on valuation date or previous audited balance sheet is to be taken as the......
October 27, 2018 Case Laws Income Tax

Addition u/s 68 - Unexplained cash credit - CIT(A) accepted the source of cash deposits without any supporting documents, the issue require detailed enquiry with regard.....
October 27, 2018 Case Laws GST

E-way bill - Goods did not reach destination within prescribed time on account of strike - constitutional validity of portions of Sections 129 and 130 of the Central......
October 27, 2018 Case Laws Income Tax

Additions towards the amount of Employees Provident Fund and ESI beyond the due date, but prior to filing of return - Employee's contribution - application of Section......
October 27, 2018 Case Laws Income Tax

Nature of expenditure - fertility improvement program amongst milk animals - The expenditure was general in nature and to be allowed as revenue expenditure.
October 27, 2018 Case Laws Income Tax

Grant of approval u/s 80G (5)(vi) - No doubt registration u/s 12AA by itself would not entitle the assessee for approval u/s 80G but in the absence of any dispute......
October 27, 2018 Case Laws Income Tax

Addition u/s 69A - source of cash deposits - Before the AO the stand taken was that the appellant was not maintaining books of account, on the other hand with the VAT......
October 27, 2018 Case Laws Service Tax

Extended period of limitation - The period of time for which the impugned show-cause notice has been issued overlaps with the period of time for which either a......
October 27, 2018 Case Laws Service Tax

Refund of service tax paid subject to the condition that no credit has been availed - A mere maintenance of an account showing the total quantum of service tax paid by......
October 27, 2018 Case Laws Service Tax

Penalty u/s 76 and 78 - service tax alongwith interest paid on being pointed out - The reason of financial crunch given by the appellant should be given some credence,......
October 27, 2018 Case Laws Service Tax

Cash refund - export of services or not - the technical and consultancy service, commences from the stage of undertaking the test on the goods procured and the service......
October 27, 2018 Case Laws Central Excise

SEZ Unit - sub-contract - benefit of exemption from Central Excise to the sub-contractor - If the sub-contractor has procured raw material and paid excise and raised a......
October 27, 2018 Case Laws Central Excise

Valuation - Moreover the excise duty is a tax on manufacture of goods. Mere purchase and supply of bought out goods with excisable cannot make them liable to excise.
October 27, 2018 Case Laws VAT and Sales Tax

Interstate sale under the CST Act or not - sale of motor vehicles to the purchase outside state - When admittedly the goods have moved from the territorial jurisdiction.....
October 26, 2018 Circulars GST

Clarification on certain issues related to refund – Status of refund claim after issuance of deficiency memo and re-credit of electronic credit ledger - Allowing......
October 26, 2018 Circulars DGFT

Procedure / documents for obtaining export authorisation for export of restricted items under Schedule 2 ITC(HS) Classification of Export and Import Items 2018
October 26, 2018 Circulars GST

Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 - CBIC issues details guidelines.
October 26, 2018 Circulars GST

Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor – Reg.
October 26, 2018 Circulars GST

Return of goods under GST - When to issue Credit note / Debit Note and situation where GST can be adjusted as per the provisions of law - though clarified in respect of.....
October 26, 2018 Notifications GST

Central Government notifies the persons whose registration under the CGST Act has been cancelled by the proper officer on or before the 30th September, 2018, as the......
October 26, 2018 Notifications GST

Time limit for making the declaration in FORM GST ITC-04 for the period period from July, 2017 to September, 2018 extended till the 31st day of December, 2018.
October 26, 2018 Case Laws Income Tax

Accrual of income - non realization of ‘Provision for surcharge’ - even though the assessee has been following mercantile system of accounting, since it is not real......
October 26, 2018 Case Laws Income Tax

MAT - Interest under Sections 234B and 234C shall be payable on failure to pay advance tax in respect of tax payable under Section 115JA/115JB.
October 26, 2018 Case Laws Income Tax

Taxing the allotment of shares by VISA Inc. by invoking Section 28(iv) - bringing notional share price to tax - the word used in Section 28(iv) of the Act are ‘arisen......
October 26, 2018 Case Laws Income Tax

Capital gain - JDA - Transfer of capital asset - There is no document by which the revenue can come to the conclusion that there was delivery of possession. The mere......
October 26, 2018 Case Laws Income Tax

Eligibility for deduction u/s.54B - non fulfillment of mandatory conditions laid down - capital gain on transfer of land used for agricultural purposes not to be charged....
October 26, 2018 Case Laws GST

Levy of GST - Liquidated damages - Supply or not - point of taxation - tolerate an act - though in the agreement they may be giving this consideration, other names such.....
October 26, 2018 Case Laws GST

Profiteering - restaurant service - failure to pass the benefit of reduced rate of GST - Respondent had increased the average base price by 12.14% to neutralize the......
October 26, 2018 Case Laws Insolvency and Bankruptcy

IBC is not intended to be substitute to a recovery forum. It is also laid down that whenever there is existence of real dispute, the IBC provisions cannot be invoked.
October 26, 2018 Case Laws Customs

Abatement of duty u/s 22 / Remission of duty u/s 23 - warehoused goods was inundated with flood water resulting in loss to the goods stored therein - revenue directed to....
October 26, 2018 Case Laws Customs

Since the goods were transferred from appellant’s one EOU to another EOU unit under CT-3 procedure. No duty is required to be paid.
October 26, 2018 Case Laws Indian Laws

Dishonor of Cheque - Section 138 of the NI Act - the Court should not be exercised its discretion arbitrarily, it must be exercised judicially and judiciously as the......
October 26, 2018 Case Laws Service Tax

Scope of SCN - Business Auxiliary Service or not - Since the demand confirmed under category which was not proposed in the SCN such demand cannot be sustained
October 26, 2018 Case Laws Service Tax

Supply of Tangible Goods Service - Renting of Bullock Carts’ during the harvesting seasons - mere activity of renting of bullock cart does not come within the purview of....
October 26, 2018 Case Laws Central Excise

Procurement of inputs from a DTA unit under CT-3 procedure which was later returned back to the original supplier, on being found unfit for consumption - Demand of duty cannot sustain.
October 26, 2018 Case Laws Central Excise

CENVAT Credit - input service - As per Rule 2(l), even though the ‘Construction Service’ was excluded but in the inclusion clause of definition, the services such as......
October 26, 2018 Case Laws VAT and Sales Tax

Levy of penalty - as the mistake had crept in by the act of the respondent revenue themselves and therefore the respondent cannot seek any penalty
October 25, 2018 Circulars Customs

IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg.
October 25, 2018 Case Laws GST

Levy of GST - Supply of services or not - activity of Liaison office - they are in fact working as employees of the foreign office - The liaison activities being......
October 25, 2018 Case Laws GST

Classification of Supply - Whether the parts/spares/equipments which are used on a ship are forming parts of the ship and therefore chargeable to reduced tax @ 5% of IGST - Held No
October 25, 2018 Case Laws GST

Levy of GST - providing canteen services exclusively for their employees - The supply of food items to the employees for consideration in the canteen run by the......
October 25, 2018 Case Laws GST

Rate of GST - Classification - Ada - made from 'maida or rice flour' or 'maida and rice flour' - Ada" merits classification under HSN 1902 of the 1st Schedule [Sl No. 97....
October 25, 2018 Case Laws GST

Restoration of cancelled provisional registration - The Officer cannot throw their hands in desperation and blame the computer or the failure of uploading and......
October 25, 2018 Case Laws Income Tax

Validity of reopening of assessment - proper service of notice - Scope of Section 282(2) - service of notice at the factory premises of the Assessee on the security......
October 25, 2018 Case Laws Income Tax

Exemption u/s 10(23C) (iiiad) - mere spending a meagre amount, out of the total income derived by the trust, towards the distribution of sarees to mothers and......
October 25, 2018 Case Laws Income Tax

MAT - additions u/s 115J - provisions for liability towards incomplete projects - whether in the nature of foreseeable loss, which is an ascertainable liability and is......
October 25, 2018 Case Laws Income Tax

TDS u/s 195 - commission paid to non-resident - in absence of any business connection or source of income and consequently any permanent establishment in India, the said....

1 ....23 24 25 262728 29 30 31........ 126

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Latest Circulars

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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 ...

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 ...