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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1501 to 1550 of 6256 Records

1 ....27 28 29 303132 33 34 35........ 126

October 18, 2018 Case Laws Service Tax

BAS - marketing and promotion of pesticides/insecticide manufactured by their principal - The service in question do qualify as Agricultural Extension Services and are......
October 18, 2018 Case Laws Central Excise

Attachment of property - Recovery of dues - same property was already attached by bank against Non-performing Assets - the property in question has disappeared from the.....
October 18, 2018 Case Laws Central Excise

CENVAT Credit - There is no manufacturing process involved in Bagasse’s production. “Bagasse” is not ‘goods’ but merely a waste or by-product, therefore Rule 6 of CENVAT....
October 18, 2018 Case Laws Central Excise

Method of Valuation - goods sold to the wholesale dealer in boxes of 100 pieces each - MRP based Valuation u/s 4A or transaction value u/s 4? - appellant were not......
October 18, 2018 Case Laws Central Excise

Classification of goods - screw hooks - These harrow hooks are called as trolley hooks and trailor hooks and they are used for tractor or trolley. - classifiable under......
October 18, 2018 Case Laws Central Excise

Valuation - includibility - expenditure on sales promotion activities namely distribution of diaries and calendars to the buyers jointly with the appellants and while......
October 18, 2018 Case Laws Central Excise

CENVAT Credit - common inputs/input services - records have been lost by the department itself, in that circumstances, the benefit of doubt, the goods in favour of the......
October 18, 2018 Case Laws Central Excise

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim.....
October 17, 2018 Case Laws GST

Levy of GST on Lottery - is differential levy of tax permissible? - It was after extensive deliberations that, the GST Council had approved the rates as presently......
October 17, 2018 Case Laws GST

Constitutional validity of levy of GST on Lottery - a lottery is an ‘actionable claim’ and goods or moveable property. - lottery can be taxed under the Central Goods and....
October 17, 2018 Case Laws Income Tax

Reopening of assessment - notice has been issued beyond a period of four years - claim of deduction u/s 10B - the claim having been examined by the Assessing Officer......
October 17, 2018 Case Laws Income Tax

Revision u/s 263 - The word ‘may’ used in Section 263 should be presumed to be shall or otherwise interpreting the word “may” as not mandatory, orders can be passed even....
October 17, 2018 Case Laws Income Tax

Validity of proceedings initiated u/s 132A - search and seizure - non-disclosing the “reason to believe” or "reason to suspect” - in view of amendment in Section 132A of....
October 17, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(d) on interest received on investments - when the interest income is received from a cooperative bank, the recipient co-operative society would not.....
October 17, 2018 Case Laws Income Tax

Valuation of the closing stock - valuation method of "At cost" which is changed to "At cost or market value whichever is less‟ is more prudent - Change in the......
October 17, 2018 Case Laws Income Tax

Addition on account of excess stock found during the course of survey action - unrecorded and unexplained stock / expenditure - The assessee has failed to discharge his.....
October 17, 2018 Case Laws Income Tax

Deduction u/s 54F - Capital gain arising from depreciable assets is long term capital gain for the purpose of claiming exemption under Section 54F/54E of the
October 17, 2018 Case Laws Income Tax

TDS u/s 195 - Limitation for issue of notice u/s 201(1)/201(1A) - proceedings initiated after lapse of 5 years - the notice issued by the AO in this case is beyond 4......
October 17, 2018 Case Laws Income Tax

Addition on account of machinery surrendered during the course of survey - It cannot be understood as how, there is no allegation of pressure or intimidation in respect.....
October 17, 2018 Case Laws Income Tax

Transfer pricing - selection of comparable - Capacity adjustment to account for differences in capacity utilization of the Appellant vis-à-vis the comparable -......
October 17, 2018 Case Laws Income Tax

Prior period expenses - non deduction of tds - the prayer for allowing deduction of expenses in the year in which TDS is paid to the Government is acceptable subject to.....
October 17, 2018 Case Laws Income Tax

Deemed Dividend u/s 2(22)(e) - the transaction between two group concerns were in the nature of current account and inter banking account containing both types of......
October 17, 2018 Case Laws Income Tax

Assessee is entitled to deduction u/s 10B of the Act in respect of the interest income earned on FDRs made for the purposes of keeping margin money or for availing any......
October 17, 2018 Case Laws Income Tax

Penalty u/s.271(1)(c) - disallowance of expenses - The allegation of the AO that the expenses incurred are /or personal purpose since there is no income earned during......
October 17, 2018 Case Laws Income Tax

Netting off of interest interest income - The source of interest earning remained intact. In doing so, the assessee had to incur interest expenditure on overdraft. The......
October 17, 2018 Case Laws Income Tax

Deemed dividend U/s.2(22)(e) - outstanding balances occurred due to commercial exigencies such as regular trading business and consistent services rendered by the......
October 17, 2018 Case Laws Customs

SEZ Unit - smuggling Gold - appellant knowingly removed the gold bars of SEZ without proper procedure. - The appellant could not get any relief only by mentioning the......
October 17, 2018 Case Laws Customs

Redemption of confiscated goods - Gold - foreign currencies - prohibited item or not - the impugned gold has been imported without following the due process of law that.....
October 17, 2018 Case Laws Service Tax

Validity of demand of service tax after migration to GST Regime - although Chapter V of the Finance Act of 1994 stood omitted u/s 173 of GST Act, but the savings clause.....
October 17, 2018 Case Laws Service Tax

Liability of service tax - Chit transaction - The legislature felt the need for inclusion of the transactions within the fold of service and hence amended the Finance......
October 17, 2018 Case Laws Service Tax

Refund claim - Club or Association service -the incorporated association and its member being one and the same, the activities undertaken or the services provided by the....
October 17, 2018 Case Laws Central Excise

Principles of Natural Justice - Three sets of dates for hearing were fixed for the petitioner to respond to the show cause notice. The petitioner did not avail of such......
October 17, 2018 Case Laws Central Excise

MRP based Valuation - inclusion of ‘optional service charges and ‘rustproof protection charges’ in the ‘maximum retail price’ for assessment - There is no evidence that,....
October 17, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - Since the entire quantity covered by the bill of entry, has not been moved to one unit, the appellant has issued an internal......
October 17, 2018 Case Laws Central Excise

CENVAT Credit - allegation is only on the basis of the assumption and presumption, therefore, it cannot be held that the appellants were not manufactured the goods......
October 17, 2018 Case Laws VAT and Sales Tax

ITC is a form of concession which is provided by the Act; it cannot be claimed as a matter of right but only in terms of the provisions of the statute; therefore, the......
October 17, 2018 Case Laws VAT and Sales Tax

Higher Rate of tax / CST - inter-State sales against deferred payment - seeking permission to produce C-Forms after a gap of more than 10 year - Levy of higher tax under....
October 17, 2018 Case Laws Income Tax

Addition on account of un-explained loan - assessee discharged its initial onus to prove the identity of the investor company, its creditworthiness and genuineness of......
October 16, 2018 Circulars Customs

Guidelines for handling and storage of valuable goods that are seized/confiscated by the Department.
October 16, 2018 Case Laws GST

Correction of errors in the TRAN-1 declarations - migration to GST Regime - transitional provisions - There is no scope for directing the respondents to allow the......
October 16, 2018 Case Laws Income Tax

Scope of Exemption u/s 10(20) - Municipal Committee - Scheme of the Rajasthan Urban Improvement Act, 1959 does not permit acceptance of the contention of the appellant......
October 16, 2018 Case Laws Income Tax

Reopening of assessment u/s 148 - “Change of opinion” - The writ petitioner, being a 'Company', is duty bound to respond to the notice to prove their innocence or otherwise.
October 16, 2018 Case Laws Income Tax

Reopening of assessment u/s 148 - rejection of objections raised by the assessee - the reopening of the assessment in the writ petitions with reference to Sections 147......
October 16, 2018 Case Laws Income Tax

TDS u/s 194C - genuineness of transactions and the payments made for booking/hiring truck - If the truck owners make wrong statement then the revenue authorities are......
October 16, 2018 Case Laws Income Tax

Addition on account of share capital/premium received - The income/losses declared by the investor companies is not a sole criterion to examine the creditworthiness of the shareholders.
October 16, 2018 Case Laws Income Tax

Allowability of deduction u/s 80P - denial of claim by CIT-A solely on the ground that the assessee had not made a claim in the original or in the revised return of......
October 16, 2018 Case Laws Income Tax

Exemption 10(37) - acquisition of the urban agricultural land as a compulsory acquisition - - merely because the sale price was fixed through a negotiated settlement,......
October 16, 2018 Case Laws Income Tax

Allowing mark to market loss on account of outstanding forward contract liability - the forward contract transactions so entered during the course of regular business......
October 16, 2018 Case Laws Customs

Project Import - Finalization of provisional assessment - In the absence of any statutory time limit fixed for making the provisional assessment and when the second......
October 16, 2018 Case Laws Central Excise

Refund of education cess and the higher education cess - Interpretation of statute - area based exemption availed - revenue directed to refund the education cess and the....

1 ....27 28 29 303132 33 34 35........ 126

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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

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

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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 ...

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