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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1551 to 1600 of 6256 Records

1 ....28 29 30 313233 34 35 36........ 126

October 16, 2018 Case Laws Central Excise

CENVAT credit - input services or not - GTA - Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises......
October 16, 2018 Case Laws Central Excise

CENVAT credit - input service - insurance premium paid towards Employees Compensation Insurance Policy - the said service is integrally part of the manufacturing......
October 16, 2018 Case Laws Central Excise

Valuation - clearances of waste materials namely cinders to Dalmia Refractories without payment of duty - Department took the view that clearances of cinders are to be......
October 16, 2018 Case Laws Central Excise

In respect of branded pickles put up in unit container cleared and sold by the appellant during the period 28.02.2005to 28.02.2006 are liable to duty @ 16% instead of 9%
October 16, 2018 Case Laws Central Excise

Method of Valuation - Captive consumption - Since the goods are being used by the appellant assessee himself, it is not necessary that same need to be used only for the.....
October 16, 2018 Case Laws Central Excise

Refund - Since pursuant to the favorable adjudication order dated 24.12.2010, the appellant had filed the refund claim on 25.02.2011, such claim application cannot be......
October 16, 2018 Case Laws VAT and Sales Tax

Validity of time limitation for claiming input tax credit - claim to be made within 90 days from the date of purchase or before the end of the financial year whichever......
October 16, 2018 Case Laws VAT and Sales Tax

Validity of assessment order - granting of personal hearing is mandatory and the same shall invariably be afforded to the dealer irrespective of whether the dealer has......
October 15, 2018 Case Laws Income Tax

Refund claim - deduction of tax known as security transaction tax by BSE - the stand of the Income Tax Department and from the pleadings in the writ petition itself is......
October 15, 2018 Case Laws Income Tax

Nature of expenditure - there was failure on the part of respondent-assessee to perform its part of the agreement including operation and maintenance of bus shelters and....
October 15, 2018 Case Laws Income Tax

Assessment u/s 153A r.w.s. 254 - period of limitation u/s 153(2A) - period of limitation prescribed for completion of remand (nine months) constituted a special......
October 15, 2018 Case Laws Income Tax

Addition u/s 68 - assessee failed to prove that income is agriculture income as claimed - the sum that is credited to the book of account has to be necessarily added as.....
October 15, 2018 Case Laws Income Tax

MAT - Book adjustments u/s 115JB - computation under clause (f) of explanation 1 to section 115 JB (2) of the Act is to be made without resorting to computation as......
October 15, 2018 Case Laws Income Tax

Addition of peak credit u/s 69C on the premise that material was purchased in cash from the open market whereas the accommodation purchase bills were procured from the......
October 15, 2018 Case Laws Income Tax

LTCG - inherited property - the holding period of previous owner was includible in the assessee’s holding period. This being the case, we have no hesitation in holding......
October 15, 2018 Case Laws Income Tax

Disallowance u/s 14A - The expenses inter alia included items such audit fees, ROC expenses etc. which were required to be incurred to maintain corporate identity of the....
October 15, 2018 Case Laws GST

Classification of supply - setting up a project in the school - Recipient of the service OKCL is a body corporate which cannot be regarded as Government - The supply......
October 15, 2018 Case Laws GST

Levy of GST or VAT - Work Contracts executed up to 30.06.2017 - since the raising of invoices and payment for the supplies would be under the GST regime and the......
October 15, 2018 Case Laws Insolvency and Bankruptcy

Insolvency process - Limitation Act is applicable to applications filed under Sections 7 and 9 of the Code - The right to sue accrues when a default occurs. If the......
October 15, 2018 Case Laws Companies Law

Scheme of demerger - the petitioner has not come with clean hands in the present application, since what could not be achieved directly by participating in the voting to....
October 15, 2018 Case Laws Customs

Conversion of Shipping Bills - The circular of 2004, and the subsequent circular of 2010, clarifies that there is no requirement of conversion of shipping bills through.....
October 15, 2018 Case Laws Customs

Benefit of exemption - The duty liability has to be determined on the date and time of entry of goods for importation into the country - Subsequent issuance of......
October 15, 2018 Case Laws Customs

Penalty u/s 112(a) and 114AA of CA - import of High end cars / Sports Utility Vehicles - appellant admitted that the value of the imported goods had been mis-declared......
October 15, 2018 Case Laws Central Excise

Clandestine removal - Merely on the ground that appellant has issued certain invoices on which no duty has been paid and sales figure from the bank cannot be the reason.....
October 15, 2018 Case Laws Central Excise

Waste/By-products - the removal of unwanted materials resulting in products like soap stock (gum), waxes and fatty acid with odour cannot be called as a process of......
October 13, 2018 Case Laws GST

Input tax credit - Establishing, maintaining and furnishing guest houses including landscaping by way of gardening or otherwise is neither a perquisite nor a statutory......
October 13, 2018 Case Laws GST

Whether free tickets given as “Complimentary Tickets” falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST......
October 13, 2018 Case Laws GST

Classification of supply - Lab Manual comprising bulk of instructional /educational printed material - ‘Lab Manual’ is primarily a printed book in the major part with a.....
October 13, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - the purchases made by the assessee to some extent are non-genuine, and therefore profit element involved in such purchases deserves to be....
October 13, 2018 Case Laws Income Tax

TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of......
October 13, 2018 Case Laws Income Tax

Deduction u/s 80GGA - contribution made to Population and Social Development - It is not in dispute that the assessee not having business income would be eligible for......
October 13, 2018 Case Laws Income Tax

TDS u/s 192 - Addition u/s 17(2(v) - income from salary - perquisite - expenditure incurred for medical treatment of an employee incurred outside India - Both the......
October 13, 2018 Case Laws Income Tax

Levy of penalty u/s 271(l)(c) - bogus purchase made from hawala dealers - mere disallowance of purchases on adhoc basis does not tantamount to willful furnishing......
October 13, 2018 Case Laws Income Tax

Claim of business expenditure u/s 37(1) - concept of Revenue Recognition - assessee had not set up the business during the relevant previous year - advertisement &......
October 13, 2018 Case Laws Income Tax

Nature of rental income - the ‘nature’ of the income which had been rental earning from the house property will not change just because it has been received by the......
October 13, 2018 Case Laws Income Tax

Addition towards interest on advances to partners - interest free advances given to partners - Disallowance of interest for diversion of funds - Additions confirmed.
October 13, 2018 Case Laws Income Tax

Revision u/s 263 - income originally determined by the Assessing Officer at Nil remained the same even after giving effect to the order passed in revision - he......
October 13, 2018 Case Laws Companies Law

Suspicious transfers - Illegal transfer of shares - This is the vital column and the said column is blank. Further there is no signature of witness on the said SH-4 form....
October 13, 2018 Case Laws Customs

Refund of Terminal Excise Duty - deemed exports - FTP - DGFT has rejected the petitioner’s claim on the ground that the benefit of refund is available to it under the......
October 13, 2018 Case Laws Customs

Tribunals constituted under the SARFAESI Act, 2002, is competent to decide all questions of law and fact
October 13, 2018 Case Laws Customs

Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - The petitioner is the......
October 13, 2018 Case Laws Service Tax

CENVAT Credit - credit availed on the basis of photocopy of invoices - Since the appellants have already furnished the original invoices at the time of filing the refund....
October 13, 2018 Case Laws Service Tax

Refund of service tax paid - Chit Fund Foreman Service - refund claimed as no service tax was chargeable - There has been a delay of more than two years - refund cannot be allowed.
October 13, 2018 Case Laws Service Tax

The panthal and shamiana services availed by the appellant is essential for promotion of banking and financial services. The said services are utilized by the appellant.....
October 13, 2018 Case Laws Central Excise

Refund - whether the appellants are eligible for adjusting the excess paid duty towards the short paid as well as whether they are eligible for refund of the excess......
October 13, 2018 Case Laws Central Excise

Suo moto credit taken on excess credit debited by appellant - the allegation by the department is erroneous for the reason that for the second time, the appellants have.....
October 13, 2018 Case Laws Central Excise

CENVAT Credit - denial on the ground that the credit was availed by the assessee after the prescribed period (of six months) - since the period of 6 months was replaced.....
October 13, 2018 Case Laws Central Excise

Excess amount collected ‘in the name of Central Excise duty’ - A plain reading of section 11D makes it evidently clear that no period of limitation has been prescribed......
October 13, 2018 Case Laws Central Excise

CENVAT Credit - input services - hiring of male nurse for providing medical services inside the factory premises - credit allowed.
October 13, 2018 Case Laws Central Excise

Valuation - the appellant has claimed the handling charges of 1% of the value as part of the transportation cost. Therefore, it is not includible in the assessable value

1 ....28 29 30 313233 34 35 36........ 126

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