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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1601 to 1650 of 6256 Records

1 ....29 30 31 323334 35 36 37........ 126

October 12, 2018 Act Rules Insolvency and Bankruptcy

Conditions for grant of Certificate of registration. - Regulation 7 of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016 as amended
October 12, 2018 Act Rules Insolvency and Bankruptcy

Inspection or Inquiry before grant a certificate of recognition as an insolvency professional entity - Regulation 13 of the Insolvency and Bankruptcy Board of India......
October 12, 2018 Act Rules Insolvency and Bankruptcy

Eligibility for registration. - Regulation 3 of the Insolvency and Bankruptcy Board of India (Insolvency Professional Agencies) Regulations, 2016, as amended
October 12, 2018 Notifications Customs

Amends Notification No. 57/2017 dated 30th June, 2017 - Prescribing effective rate of duties for certain items as 10% as against fixation of basic rate of duty of 20%......
October 12, 2018 Act Rules Direct Taxes

Right to representation - who can be a authorised representative - Section 48 of the PROHIBITION OF BENAMI PROPERTY TRANSACTIONS ACT, 1988 - Amended vide Removal of Difficulties order.
October 12, 2018 Notifications Customs

Exemption under the Sr. no. 13S, heading no. 8517 70 10 limited to certain specified items only - Notification No. 24/2005 dated 1st March, 2005
October 12, 2018 Notifications Customs

Basic Rate of Customs Duty on import of certain items "Base stations" falling under the heading 8517 61 00 and "Other items" falling under the heading 8517 69 90 set to 20%
October 12, 2018 Case Laws GST

Classification of Services - Rate of GST - contract for supply of water after removal of excess iron and to supply all goods and services for achieving the objective of.....
October 12, 2018 Case Laws GST

Classification of supply - composite supply of goods and services - services provided by the Applicant under the ICT @ School Project - Benefit of exemption not......
October 12, 2018 Case Laws GST

Classification of goods - rate of GST - The Reactor is neither an Ion exchanger plant or apparatus, Household type filter and therefore would fall under the others......
October 12, 2018 Case Laws GST

Classification of education services rendered by appellant - The Educational courses for which qualification standards / framework i.e. QP/ NOS has not been defined by......
October 12, 2018 Case Laws Income Tax

Premium expense on hedging contract - speculative transaction or not - the provisions of section 43(5) of the Act are clearly not attracted.
October 12, 2018 Case Laws Income Tax

Long term capital gains - The assessee inherited the said flat by Will after the death of her father. - the amount for discharge of mortgage interest has to be......
October 12, 2018 Case Laws Income Tax

Setoff of short term loss from shares with short term capital gain - Genuineness of loss - the AO could not have on one hand accepted the genuineness of the transaction.....
October 12, 2018 Case Laws Income Tax

Deduction u/s. 35(1)(ii) - weighted deduction - bogus donation - It is not in dispute that M/s. HHBHRF was enjoying the approval within the meaning of Sec. 35(1)(ii) of.....
October 12, 2018 Case Laws Customs

100% EOU - packing material used is in the prohibited category - even if the packaging material contains non Bio-degradable plastic but the goods is exported, the......
October 12, 2018 Case Laws Indian Laws

Dishonor of Cheque - recovery of loan - The criminal proceedings filed under Section 138 of the Negotiable Instrument Act cannot be used as arm-twisting tactics to......
October 12, 2018 Case Laws Service Tax

The demand of interest on delayed payment of service tax is liable to be set aside on the ground of limitation of time because not only is there no evidence of elements.....
October 12, 2018 Case Laws Service Tax

Demand of Interest - delayed payment of service tax - renting of immovable property services - the period of limitation would apply to the demand of interest.
October 12, 2018 Case Laws Service Tax

Whether the appellant is liable to pay service tax under the category ‘commercial training or coaching services’ wherein they provide training to prospective insurance......
October 12, 2018 Case Laws Service Tax

Renting of Immovable Property Services or not - assignment of entire business of the hotel to IHCL - there is no “fixed rent” that is payable as would be expected in a......
October 12, 2018 Case Laws Service Tax

Commercial training or coaching services - Place of supply of services - The services covered under the said sub-Rule is taxable only when the same are performed in......
October 12, 2018 Case Laws Service Tax

Maintenance or repair service - inasmuch as the appellant was reflecting everything in their returns filed with the Revenue, no malafide can be attributed to them - The.....
October 12, 2018 Case Laws Service Tax

Valuation - Maintenance and Repair Services - the incentives received from Maruti Udyog for achieving targeted sale were held as not to be part of the value of the services
October 12, 2018 Case Laws Service Tax

Mandap keeper services - sale of food/beverages by the appellant-assessee also took place - In the absence of any sale contract between the appellant-assessee and its......
October 12, 2018 Case Laws Service Tax

Valuation - includibility - amount collected as Interest free Maintenance Security as a deposit - The amount collected as deposit was merely a security and not an......
October 12, 2018 Case Laws Service Tax

Stock Broker - The demand of service tax on account of income from distribution of mutual funds and selling bonds issued by banks/companies is not sustainable and the same is set aside.
October 12, 2018 Case Laws Central Excise

Manufacture - Construction activity at site - ready mix concrete (RMC) - in the entire findings of the Hon’ble Apex Court from para 18 onwards there is no mention of any....
October 12, 2018 Case Laws Central Excise

CENVATCredit - fake invoices - no actual supply of goods - Merely because consignment note was not produced, it cannot be said that the goods were not transported.
October 12, 2018 Case Laws Central Excise

Valuation - related person or not - a proprietorship concern and a Private Limited company are not related person - even if two are held to be related, the price to any.....
October 12, 2018 Case Laws Central Excise

Clandestine removal - If the appellant is an issuing goodless invoice which means no goods have been manufactured by the appellant. Therefore, on that account, no duty......
October 12, 2018 Case Laws Central Excise

CENVAT Credit - input - HR Plates - whether the appellant is entitled for the Cenvat Credit in respect of HR Plates which were used for Fabrication of Storage Tank used.....
October 12, 2018 Case Laws Central Excise

CENVAT credit - even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by Service recipient
October 11, 2018 Case Laws Income Tax

Deduction u/s 80I - Rectification of mistake u/s 154 - if the interpretation sought to be given by the assessee is to be accepted, then it would mean that the Assessing.....
October 11, 2018 Case Laws Income Tax

Certificate of exemption from TDS u/s 197 - AO allowed TDS @1% at concessional rate as against 10% - We do not accept the contention of the petitioner that the notes put....
October 11, 2018 Case Laws Income Tax

TDS liability on re-insurance premium paid by the assessee to the non-resident re-insurance companies - the profit of non-resident re-insurance company or the person in.....
October 11, 2018 Case Laws Income Tax

Default in collecting tax at source (TCS) - Even though there are no specific limitation provisions prescribed in Section 206C of the Act, however, the present......
October 11, 2018 Circulars Customs

Special Drive Fortnight to rectify errors relating to IGST refunds.
October 11, 2018 Case Laws Customs

Initiation of Sunset Review - Anti-Dumping duties (ADD) on Ductile Iron Pipes - while deciding an application for a review, the designated authority’s order should......
October 11, 2018 Case Laws GST

Supply of works contracts awarded by Government attracts 12% GST. - Supply of work awarded by M/S. HLL Infra Tech Services Ltd. For the construction of Biotech lab and......
October 11, 2018 Case Laws GST

ITC - construction services - The Input Tax Credit availed in respect of the GST paid on goods and/or services used/consumed for the development of the land, in respect.....
October 11, 2018 Case Laws GST

Levy of GST - Supply or not? - naturally bundled services - placement of specified medical instruments to unrelated customers being hospital/ laboratory - The principal.....
October 11, 2018 Case Laws GST

Classification of service - Intermediary Services or not - The contract of services supplied are not pure and mere promotion and marketing services and the services......
October 11, 2018 Case Laws GST

Renting of immovable property service - Small Business Exemption - Co-owners - collection of rent jointly - Whether small business exemption under Section 22 of the GST.....
October 11, 2018 Case Laws Income Tax

Validity of scrutiny assessment - Non-service of the notice on the assessee - notice served through affixture - Assessing Officer failed to serve the notice to the......
October 11, 2018 Case Laws Income Tax

TDS u/s 195 - when a non-resident agent operates outside the country no part of his income arises in India and since payment is remitted directly abroad and merely......
October 11, 2018 Case Laws Income Tax

Disallowance of R & D Expenditure - Claim of deduction on the expenditure on Research and Development u/s.35(1) - Since no approval of prescribed authority is available,....
October 11, 2018 Case Laws Income Tax

Entitled to claim long term capital gain on transfer of rights in the Flats - Deduction u/s 54 against capital gains arising out of sale of flats - the right over the......
October 11, 2018 Case Laws Customs

Duty Drawback u/s 74 of the Customs Act, 1962 - the test reports which were sought to be relied upon at the behest of the petitioner before the adjudicating authority......
October 11, 2018 Case Laws Customs

Import of restricted item - various categories of skin shave gel in semi liquid form - The decision of the Customs Authorities with respect to the lawfulness of imports.....

1 ....29 30 31 323334 35 36 37........ 126

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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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 ...

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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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...