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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1351 to 1400 of 6256 Records

1 ....24 25 26 272829 30 31 32........ 126

October 25, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - AO was not justified to reopen the assessment only on the basis of information received from Investigation Wing, that too beyond period....
October 25, 2018 Case Laws Income Tax

The contentions of the assessee is an desperate attempt to seek some how review of the tribunal order which is beyond mandate of Section 254(2) of the 1961 Act and hence....
October 25, 2018 Case Laws Income Tax

Addition u/s. 68 - The observation of the CIT(A) that the A.O. has given misleading information is itself misleading and does not deserve to be sustained.
October 25, 2018 Case Laws Income Tax

Revision u/s 263 - failure of the AO to consider the items of expenditure that were the subject of verification in the Special Audit u/s 142(2A) - Order u/s 263......
October 25, 2018 Case Laws Income Tax

Validity of revision u/s 263 - addition u/s 56(2)(viib) - company in which public it was substantially interested - When the addition itself is not permissible what......
October 25, 2018 Case Laws Income Tax

Bogus purchases - assessee wants the Revenue to produce assessee’s own vendors, whom the assessee could not produce. The purchase bills from these non-existent/bogus......
October 25, 2018 Case Laws Income Tax

Addition on account of sale of scrap out of books - unexplained sale - in all the years assessee has been generated unaccounted cash from the scrap sales outside books,.....
October 25, 2018 Case Laws Income Tax

Levying penalty u/s 271(l)(c) - claiming concessional rate of income-tax on short term capital gains on shares within provisions of Section 111A as against chargeability....
October 25, 2018 Case Laws Service Tax

Refund Claim - export of services - Rejection of refund by the Commissioner (Appeals) solely on the ground that there was no clarity as to for which period such credit......
October 25, 2018 Case Laws Central Excise

Valuation - by products - determination of the value for assessment of goods utilized captively - the principles of revenue neutrality would apply for recovery of duty......
October 25, 2018 Case Laws Central Excise

Penalty u/r 15 (2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 - once duty is paid prior to issuance of show cause notice,......
October 24, 2018 Circulars Customs

Uploading of Supporting Documents - Mandatory - no officer shall insist on hardcopy of documents when it is on e-SANCHIT.
October 24, 2018 Notifications Income Tax

Income–tax (10th Amendment) Rules, 2018 - Form of appeal to the Appellate Tribunal
October 24, 2018 Notifications GST

Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - But, e-way bill is required.
October 24, 2018 Notifications Income Tax

Income–tax (Dispute Resolution Panel) (First Amendment) Rules, 2018
October 24, 2018 Notifications DGFT

Amendment of import policy condition of Pet Coke
October 24, 2018 Case Laws Income Tax

Disallowing set-off of unabsorbed depreciation against income of long Term Capital Gain - belated filing of returns of income - the condition of filing return of income.....
October 24, 2018 Case Laws Income Tax

Determination of arm's length price - Merely because the assessee is carrying on its business through different tools simply cannot make it non comparable, if the......
October 24, 2018 Case Laws Income Tax

Fees for technical services - the consideration received by the assessee for rendering purely administrative services, cannot be brought within the sweep of the......
October 24, 2018 Case Laws Income Tax

Deduction u/s 80IC - proof of manufacturing activity - assembling of various parts in a specified manner and the net results into watches which are used by the public at....
October 24, 2018 Case Laws Customs

Valuation - related person - Rejection of transaction value at the time of reviewing order - Since, NIDB data is not a mandatory requisite under the Rules, the same......
October 24, 2018 Case Laws Service Tax

Short payment of Service Tax on account of enhancement in rate of tax - The appellant herein had deliberately not made the payment for the impugned period - Demand has......
October 24, 2018 Case Laws Service Tax

Cash Refund of accumulated CENVAT Credit - export of services or not? - Performance based service - the technical and consultancy service, commences from the stage of......
October 24, 2018 Case Laws Service Tax

Rebate/Refund of service tax - Though in the circumstances available before the adjudicating authorities, the order had no infirmity but in view of the subsequent......
October 24, 2018 Case Laws Service Tax

CENVAT Credit - input services - the transfer of a portion of the risk of the re-insurance has to be considered as having nexus with the output service, since the......
October 24, 2018 Case Laws Service Tax

Coaching services - The appellant is an Institute, which issues certificates, degree or diploma on educational qualifications recognized by law, as in force, during the.....
October 24, 2018 Case Laws Central Excise

Classification of goods - flexible plastic hollow corrugated board - The classification of the said goods under heading no.3916 of the Schedule to the Central Excise......
October 24, 2018 Case Laws GST

Classification of goods - rate of GST - EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of......
October 24, 2018 Case Laws GST

Supply or not - inter-state branch transfers - levy of GST - providing medium-sized heavy-duty cranes on rental/lease/ hire basis to its clients without transferring the....
October 24, 2018 Case Laws GST

Rejection of petitioners’ request to receive their return in FORM GST TRAN-1 which would enable them to claim input tax credit for the tax paid prior to the introduction....
October 24, 2018 Case Laws GST

Implication of GST on the contracts between petitioners and Railways entered into before 1.7.017 - Since the petitioner has not given a representation to the......
October 24, 2018 Case Laws GST

Seizure of goods u/s 129(1) - Transaction Declaration Form (T.D.F.) was not attached with the consignments - the seizure and penalty imposed upon the petitioners based......
October 24, 2018 Case Laws GST

Validity of Seizure Order u/s 129 (1) - goods not accompanied with E-way bill - Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from......
October 24, 2018 Case Laws GST

Detention of goods with vehicle - production of e-way bill - while passing the impugned order dated 27.03.2018 no time has been mentioned by the respondent no. 2 whereas....
October 24, 2018 Case Laws Income Tax

The interest income from FDRs and NSCs of the petitioner has to be treated as income from business and not income from other sources as the income is part of the total......
October 24, 2018 Case Laws Income Tax

TDS u/s 194A - payment of interest to NBFC - addition u/s 40(a)(ia) - IT is claimed that NBFC has included interest into its income - admission of additional evidence -.....
October 24, 2018 Case Laws Income Tax

Penalty levied u/s 272A(2)(k) r.w.s. 200(3) - late filing of TDS Returns - the word used in section is ‘shall’ and not ‘may’ - But, penalty can be deleted in case the......
October 24, 2018 Case Laws Income Tax

Exemption u/s 11 - Charitable activity - exemption cannot be denied merely on the ground that, earlier the approval u/s 10(23C)(vi) was rejected.
October 24, 2018 Case Laws Income Tax

Addition u/s 68 - AO cannot determine how the cash should be utilized in the business. Ld. CIT(A) has already verified the method of accounting and he has satisfied with....
October 24, 2018 Case Laws Customs

SEZ unit - mis-declaration of description and value of imported goods - The Commissioner of Customs, Noida did not have jurisdiction to adjudicate matter related to......
October 24, 2018 Case Laws Indian Laws

Dishonor of Cheque - I am saddened to note that even the Additional Session Judge, while dealing with the Criminal Appeal, did not notice the error committed by the......
October 24, 2018 Case Laws Service Tax

The Commissioner (Appeals) has only given general principles for granting the refund without adverting to the facts of the present case - Commissioner (Appeals) directed....
October 24, 2018 Case Laws Service Tax

The absence of adjudicating authorities below qua the ST-3 Returns as provided by the appellant alongwith aforesaid reply and completely ignoring the same while solely......
October 24, 2018 Case Laws Service Tax

Valuation of taxable services - inclusion of amount of concession in the name of scholarship given by the appellant to its various students in assessable value - not......
October 24, 2018 Case Laws Central Excise

SEZ Unit - refund claim - The appellant was awarded the status of SEZ w.e.f. 16 November, 2010 whereas appellant is claiming benefit of the said notification for the......
October 24, 2018 Case Laws Central Excise

Rebate Claim - on the same date there were two notifications one of which prescribed nil rate of duty and the other prescribed 4% duty - The appellant can opt for a......
October 24, 2018 Case Laws Central Excise

Clandestine removal - Since ignorance of law can never be an excuse, the non-registration and non-discharge of the excise liability on the part of the appellant cannot......
October 24, 2018 Case Laws Central Excise

Validity of SCN - amendment made in SCN by way of corrigendum - the Show Cause Notice is not sustainable for invoking the extended period of limitation, only for the......
October 24, 2018 Case Laws Wealth-tax

Treatment to the Royal Buggy as ‘work of art’ and exempted u/s 5(i)(xii) of the Wealth Tax Act, 1957 - ITAT committed an error for applying an old Judgement which was......
October 23, 2018 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Liquidation Process) (Second Amendment) Regulations, 2018

1 ....24 25 26 272829 30 31 32........ 126

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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: Transfer of ITC without filing ITC-02

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 ...