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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1651 to 1700 of 6256 Records

1 ....30 31 32 333435 36 37 38........ 126

October 11, 2018 Case Laws Customs

Refund of anti-dumping duty paid - test of unjust-enrichment - With the invalidation of imposition of anti-dumping duty, the duty collected in consequence should not, in....
October 11, 2018 Case Laws Customs

Penalty u/s 114 of CA - duty drawback - There is nothing on record to indicate the appellant M/s Exim Services had instructed/aided M/s Suryakiran International Limited.....
October 11, 2018 Case Laws Service Tax

CENVAT Credit - input services - insurance services (errors and omission policy taken by the appellant for indemnifying the errors / omissions or defects in the software....
October 11, 2018 Case Laws Service Tax

Levy of Penalties - Renting of immovable Property Services - Case of appellant is that when the levy of service tax was introduced, it was difficult for the municipality....
October 11, 2018 Case Laws Service Tax

Levy of penalty - The issue whether renting of immovable property is liable to service tax was under litigation - The matter is still pending before the Hon’ble Supreme.....
October 11, 2018 Case Laws Service Tax

Nature of activity - machining and grinding of castings purchased - The activities undertaken by the Appellant fall within the ambit of manufacturing and thus beyond the....
October 11, 2018 Case Laws Service Tax

C&F agent services - amount received from the service recipient as reimbursement for the maintenance of generators, electricity, AMC and insurance apart from the......
October 11, 2018 Case Laws Service Tax

Though the services rendered by the appellant being the services of a non-governmental organisation with no profit motive, the services would definitely be classified......
October 11, 2018 Case Laws Service Tax

Condonation of delay in filing refund application - refund of service tax - SEZ Unit - There is no limit laid down in the said clause during the relevant period. In the.....
October 11, 2018 Case Laws Central Excise

Penalty u/r 25 or 26 of CER - Mentioning wrong rule number - The first appellate authority was not correct in holding that mentioning Rule 25 was a typographical error......
October 11, 2018 Case Laws Central Excise

Valuation - related person or not - the Private Limited Company is not a living person and partnership firm is consist on various partners - The appellants are not......
October 11, 2018 Case Laws VAT and Sales Tax

Law of estoppel - levy of penalty twice the rate - excess stock found during investigation - KVAT - Once the appellant issued cheque for entire amount, the appeal before....
October 10, 2018 Act Rules GST

Refund of integrated tax paid on goods or services exported out of India - Rule 96(10) of the Central Goods and Services Tax Rules, 2017 as amended.
October 10, 2018 Act Rules GST

Refund of unutilised input tax credit on account of zero rated supplies without payment of tax - Rule 89(4B) of the Central Goods and Services Tax Rules, 2017 as amended.
October 10, 2018 Case Laws GST

Input tax paid by a vehicle dealer on the purchase of motor car used for demonstration purpose of the customer can be availed as input tax credit on capital goods and......
October 10, 2018 Case Laws GST

Input tax credit - migration to GST regime - transitional provisions - Whether computers, laptops etc. used by the applicant for providing output service would qualify......
October 10, 2018 Case Laws GST

Levy of GST - The supply of medicines and allied items provided by the hospital through the pharmacy to the in-patients is part of composite supply of health care......
October 10, 2018 Case Laws GST

Profiteering - Benefit of reduction in the rate of tax - Maggi - realized more price from them than he was entitled to collect and had also compelled them to pay more......
October 10, 2018 Case Laws Income Tax

Status of the erstwhile ruler - treatment of property in the hands of successors - late Sawai Man Singh, the ruler, was filing the return in his individual capacity -......
October 10, 2018 Case Laws Income Tax

Claim of refund - Delay in processing of centralized returns - AO expressed difficulty in computation of Income - Petition disposed of with direction.
October 10, 2018 Case Laws Income Tax

Validity of order passed by CIT(A) on merit - Filing of an appeal without depositing admitted tax u/s 249(4)(a) - The appeal re-filed by the assessee before the CIT(A)......
October 10, 2018 Case Laws Income Tax

Capital gain computation - Valuation u/s 50C - a valuation officer is an expert of the subject for such valuation and is certainly in a better position than the......
October 10, 2018 Case Laws Income Tax

Penalty u/s 272A(2)(k) - delay in filing of quarterly TDS returns in form no. 24Q beyond time prescribed by statute - reasonable cause for the delay - inconvenience in......
October 10, 2018 Case Laws Income Tax

Re-alignment of head of income - routine adjustments in the nature of change of head of income of reported income without any nexus to incriminating material found, if......
October 10, 2018 Case Laws Income Tax

Addition u/s 68 - Simply because the directors/shareholders did not present themselves before the Assessing Officer, an addition u/s 68 cannot be made.
October 10, 2018 Case Laws Income Tax

Income accrued in India - though the assessee had business connection, it did not have any fixed place PE or agency place PE in India, and, in the absence of any PE in......
October 10, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - where higher depreciation was wrongly claimed under bona fide belief in respect of nature of equipment and its professional use, no......
October 10, 2018 Case Laws Income Tax

Penalty u/s 271(l)(c) - TDS not been deducted on the interest payments - bonafide mistake - The penalty under the provision is a civil liability. Willful concealment is.....
October 10, 2018 Case Laws Income Tax

TDS u/s 195 - The payment for services of installation of software, support, services, subscription and warranty is also not liable for tax in India either as royalty or....
October 10, 2018 Case Laws Income Tax

Sale of agriculture land after plotting - Business income or capital gains - Due to the large size of the land, it was divided and sub-divided and sold to the interested....
October 10, 2018 Case Laws Companies Law

A litigant can take different stands at different times but cannot take contradictory stands in the same case. A party cannot be permitted to approbate and reprobate on.....
October 10, 2018 Case Laws Customs

100% EOU - reimbursement of central sales tax - Appendix 14II aimed to lay down the procedure for claiming the benefit. In any case, such procedure could not have......
October 10, 2018 Case Laws Customs

Import of Garlic from Nepal - Merely the bags contained some inscriptions in Chinese language which have also not been deciphered by the Customs, the said fact cannot......
October 10, 2018 Case Laws Service Tax

Renting of immovable property - Joint ownership - clubbing of clearances - collection of service tax from one of the co-owners, against his individual Registration for......
October 10, 2018 Case Laws Service Tax

Nature of activity - At no stage custody of the coal is taken by the appellant or transportation of the coal, as forwarders, is arranged by the appellant. - the services....
October 10, 2018 Case Laws Service Tax

Classification of services - providing of space along with some amenities by the appellant to another department of Government of India for setting up of media centre -.....
October 10, 2018 Case Laws Central Excise

Recovery of Refund already paid - time limitation - where Commissioner (Appeals) is of the opinion that any amount has been erroneously refunded, appellant should be......
October 10, 2018 Case Laws VAT and Sales Tax

Non-consideration of the decision (even prima facie, at the stage of stay) is an order without giving any reason, resulting in a flaw in the decision making process.
October 9, 2018 Circulars Customs

It would not be justified allowing exporters to avail IGST refund after initially claiming the benefit of higher drawback. There is no justification for re-opening the......
October 9, 2018 Circulars GST

Jurisdiction of Central and State tax administrations under GST - Both the Central and State tax administrations shall have the power to take intelligence-based......
October 9, 2018 Circulars GST - States

Guidelines for Deductions and Payments of TDS by the DDOs Of State Government Authorities under GST.
October 9, 2018 Case Laws GST

Classification of goods - Stainless Steel Chilly Cutter - The product Chilly Cutter made of Stainless Steel is classifiable under Heading 8210 00 00 and not under Heading 7323.
October 9, 2018 Case Laws GST

Levy of GST - hospitality services - The applicant is liable to pay GST on the services from their hotel located in non-processing zone of Dahez Special Economic Zone to....
October 9, 2018 Case Laws GST

Classification of supply - Levy of GST - printing of various items - The supply of Aadhaar Cards are classifiable under heading 9989 of GST Tariff and attracts GST @ 12%
October 9, 2018 Case Laws Income Tax

Undue delay in granting the refund - The petitioner cannot claim any further interest or compensation over and above the statutory interest prescribed u/s 244A - having.....
October 9, 2018 Case Laws Income Tax

Interest free advances - Disallowance of part interest paid on unsecured loans - Merely because non-interest-bearing advances were given to third parties, would not......
October 9, 2018 Case Laws Income Tax

Rental income from mobile towers - the income received by the assessee from the cellular operators/mobile companies is on account of letting out space on the terrace for....
October 9, 2018 Case Laws Income Tax

Exemption u/s 11 - receipt of sponsorship income from India and abroad - commercial receipts - there is there is no proper justification for denying the exemption and......
October 9, 2018 Case Laws Income Tax

Exemption u/s 11 - alleged violation of certain provisions of Section 13 - Excess salary paid to the trustee - revenue has failed to place on record any comparative......
October 9, 2018 Case Laws Income Tax

Disallowance on account of excess claim of managerial remuneration u/s 40A - Even though the appellant company may be deemed as Public Limited Company under the......

1 ....30 31 32 333435 36 37 38........ 126

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

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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...

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