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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1401 to 1450 of 6256 Records

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October 23, 2018 Notifications Insolvency and Bankruptcy

Insolvency and Bankruptcy Board of India (Mechanism for Issuing Regulations) Regulations, 2018
October 23, 2018 Notifications GST

Govt. Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.
October 23, 2018 Case Laws GST

Detention of vehicle with goods - e-way bill had expired - After generating that bill, it had the goods loaded into a transport vehicle. But it could not transport them.....
October 23, 2018 Case Laws GST

Invocation of Bank guarantee by respondents before prosecuting the appeal by petitioner - petitioner's case is that if the respondents invoke the bank guarantee, the......
October 23, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued - Furnishing of the return is a sine qua non for issuance of notice under Section 143(2) of.....
October 23, 2018 Case Laws Income Tax

Reopening of assessment u/s 148 - Appointment of special auditor - the reasons which have been assigned for reopening the assessment, are based on factual aspects which.....
October 23, 2018 Case Laws Income Tax

Nature and genuineness of purchase - AO directged to estimate 30% profit on alleged bogus purchase of capital goods and the balance amount shall be treated as purchase......
October 23, 2018 Case Laws Income Tax

TPA - receivables forming a part of international transaction - TPO is not justified in concluding that the figure of receivables beyond 180 days constitutes an......
October 23, 2018 Case Laws Income Tax

Redemption of units of mutual funds - capital gain or business income - the intention for purchase of mutual funds was only for the purpose of investment and held for......
October 23, 2018 Case Laws Income Tax

The presumption of Ld. CIT(A), that the assessee did not wish to pursue the appeal, stands demolished and the impugned order of Ld. CIT(A) based on this presumption has.....
October 23, 2018 Case Laws Income Tax

Exemption u/s 11 - instead of rejection of Registration granted u/s 12A/12AA, AO has to examine whether the assessee is carrying on its activities in accordance with the....
October 23, 2018 Case Laws Income Tax

TDS liability - It cannot be a reason for non-deduction of tax at source that recipient of the income have onward distributed the work to the sub contractors and......
October 23, 2018 Case Laws Income Tax

Deemed dividend - the sale consideration received on transfer of rights in the property and, thus, it is not in the nature of advance or deposits, which could be held as....
October 23, 2018 Case Laws Income Tax

Denial of deduction u/s 44A - denial of exemption u/s 11 - mutual association - AO erred in invoking proviso to Sec. 2(15) to treat the activities of the assessee as......
October 23, 2018 Case Laws Income Tax

TDS u/s 195 - expenses incurred for the purpose of business of the PE - no TDS has been deducted on the salary paid to the employees - India Mauritius DTAA - all the......
October 23, 2018 Case Laws Income Tax

TDS u/s 194H - non-deduction of TDS - sale promotion expenses - a trip to Thailand offered to one person on achieving sale of 75 boxes or 2700 pieces - it is not a......
October 23, 2018 Case Laws Income Tax

Levy of penalty u/s.271AAB - filing of return declaring undisclosed income - Specified date is the due date for furnishing returned income u/s.139(1). Assessee had filed....
October 23, 2018 Case Laws Income Tax

Disallowing expenditure on account of contribution to cricket academy by holding it as capital expenditure - nature of expenditure - it is clear that the terms of......
October 23, 2018 Case Laws Customs

Smuggling - Gold - if a person in possession of the stolen gold is able to establish that it had come into India after a proper declaration and compliance of the Act, no....
October 23, 2018 Case Laws Customs

Import of Ethylene Di-chloride (EDC) - Restricted item or not - The mere prescription of a proforma for issuance of an import permit by the RC under the Insecticides Act....
October 23, 2018 Case Laws Customs

Demand of pre-deposit - other parties got stay on similar issue - Only Indus faced the problem of precondition. Equity may demand that Indus may have its case......
October 23, 2018 Case Laws Customs

Valuation of imported goods - enhancement of value based on NIDB data - LME prices are, at best only indicative and are not final and conclusive, to enable relying upon.....
October 23, 2018 Case Laws Central Excise

CENVAT Credit - by-product/waste - bagasse & press-mud arising out of manufacture - irrespective of the amendment, there arises no liability upon the appellant to pay......
October 23, 2018 Case Laws VAT and Sales Tax

Central Sale or not - production of Form-C - merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of......
October 22, 2018 Circulars Insolvency and Bankruptcy

Valuation under the IBC, 2016 - no insolvency professional shall appoint a person other than a registered valuer to conduct any valuation under the Code or any of the......
October 22, 2018 Case Laws GST

Input Tax Credit - The applicant is rendering taxable services during the construction of roads which is liable to tax; hence they are entitled to claim full ITC under......
October 22, 2018 Case Laws GST

Levy of GST - charges received on account of washed away / cancelled contracts for supply of goods - Forward Contracts - agreeing to the obligation to refrain from an......
October 22, 2018 Case Laws GST

Levy of GST - services of Pollution Testing of Vehicles - The Activity of issuance of Pollution Under Control Certificate for vehicles is not covered under SAC 9991 and.....
October 22, 2018 Case Laws GST

Liability of tax - The applicant has received advance towards sale of villa prior to issuance of completion certificate. Hence, the same is taxable under GST Act @ 12%.
October 22, 2018 Case Laws GST

Levy of GST - cold storage services for poultry eggs - The charges received by the applicant for providing service of storing of “fresh eggs” in shell on which no......
October 22, 2018 Case Laws GST

Supply or not? - The activity undertaken with respect to the share belonging to the partners (as described in the “Statement of relevant facts” of the subject......
October 22, 2018 Case Laws GST

Detained of goods - invalid e-way bill - subsequent uploading of the Part-B would not efface the defect as pointed out by the Detaining Officer - Goods to be released on....
October 22, 2018 Case Laws Income Tax

Estimation of income on account of “on-money” - As the last fact finding authority, the Tribunal was not empowered to apply the formula and which was invented by it.
October 22, 2018 Case Laws Income Tax

Disallowance of expenses u/s 40(a)(ia) - TDS default u/s 201 - the second proviso to Section 40(a)(ia) and first proviso to Section 201(1) of the Act though inserted by.....
October 22, 2018 Case Laws Income Tax

Income from sale of shares - In the majority of the transactions the period of holding is even less than one week - not to be treated as an investment, but actuated by......
October 22, 2018 Case Laws Income Tax

Benefit of Income Declaration Scheme, 2016 - contention of the appellant is that certain clauses of the scheme had not been taken into consideration by the single member....
October 22, 2018 Case Laws Income Tax

Validity of corrigendum order to to cure the defect / mistake - Non-compliance of the mandatory provisions of Section 144-C - any error or omission or mistake committed.....
October 22, 2018 Case Laws Income Tax

Deduction u/s. 80(P) - area of operation not confined to ‘a taluk' - amended clause 80P(4) - Impact of article "a" used therein - Since the assessee’s area of operation.....
October 22, 2018 Case Laws Income Tax

Disallowance in respect of Commission and incentive made - There is no adverse material collected by the A.O. There is no allegation of illegal payments, much less......
October 22, 2018 Case Laws Income Tax

Penalty levied u/s 271AAA - the assessee in the instant case has surrendered additional income and paid the taxes due thereon and no specific query was raised by the......
October 22, 2018 Case Laws Income Tax

Transfer pricing - the TPO proceeded on a false premise that the appellant has not allocated any expenses to the homebase segment, whereas, as demonstrated elsewhere,......
October 22, 2018 Case Laws Income Tax

Set off of speculation loss against the profit earned by the assessee from delivery based transactions - the assessee would be entitled to set off this speculation loss.....
October 22, 2018 Case Laws Income Tax

Disallowance u/s 36(1)(iii) - assessee raised loan funds at high rate of interest but transferred to a sister concern or group concern at lower rate of interest or no......
October 22, 2018 Case Laws Income Tax

Transfer pricing - determination of ALP - selection of MAM - application of CUP method as against TNMM - AO/TPO directed first apply CUP using some comparable instances.....
October 22, 2018 Case Laws Income Tax

Addition on account of interest earned in surplus funds parked with banks - treating it as income from other sources OR to be treated as capital receipt and reduced from....
October 22, 2018 Case Laws Income Tax

Deduction u/s 10AA - trading activity - the term service for the purpose of Section 10AA, deriving its meaning from Rule 76 of the SEZ Rules 2006 includes trading......
October 22, 2018 Case Laws Income Tax

Deduction u/s 10B - assessee was very much eligible to work out the quantum of deduction u/s 10B of the Act without reducing the amount of interest on capital and......
October 22, 2018 Case Laws Income Tax

Addition made u/s 56(2)(vii)(b)(ii) on account of purchase of immovable property - inadequate consideration - Once the transaction of purchase of property in question is....
October 22, 2018 Case Laws Income Tax

Exemption u/s 54F - short term capital gain from sale of depreciable assets u/s 50 - sale of depreciable assets being factory shed is eligible for exemption u/s 54F of......
October 22, 2018 Case Laws Income Tax

TDS u/s 192 - provision for expenses - when there is no actual payment of these perquisites being part of salary, then the liability to deduct tax at source u/s 192 does....

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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 ...