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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1701 to 1750 of 6256 Records

1 ....31 32 33 343536 37 38 39........ 126

October 9, 2018 Case Laws Income Tax

Assessment u/s 153A r.w.s. 143(3) - Demand based on search conducted by the Central Excise Department and contained in show cause notice (SCN) issued by them - Revenue......
October 9, 2018 Case Laws Income Tax

Provision for warranty - assessee derived advantage by deferring its income to the extent of excess warranty provision to subsequent years. Therefore, such excess......
October 9, 2018 Case Laws Indian Laws

Dishonor of cheque due to insufficiency of funds - "Karta Dharta" of the company - Vicarious Liability there is no reason to disbelieve the basic averment to the effect.....
October 9, 2018 Case Laws Customs

Valuation of imported goods - in the case of invoices of un-bifurcated C&F amount as well, the FOB value of the goods is very much ascertainable. No question arises for.....
October 9, 2018 Case Laws Service Tax

Construction services - after 1.6.2007, demand in respect of composite contracts would fall under works contract service only - the demand of service tax under......
October 9, 2018 Case Laws Service Tax

Demand of service beyond the scope of SCN - though the show cause notice raises the demand under commercial or industrial construction service, the Commissioner has......
October 9, 2018 Case Laws Service Tax

Rental income - Joint ownership - clubbing of clearances - SSI Exemption - it is difficult to accept the proposition advanced by the Revenue that all the co-owners......
October 9, 2018 Case Laws Service Tax

Construction service - appellant have constructed individual row houses and not a residential complex having 12 or more units/ flats. Under such circumstances, there is.....
October 9, 2018 Case Laws Customs

Clandestine removal of imported goods - Imported fabric was not utilized for the manufacture of readymade garments, which had to be exported - the statements of the......
October 9, 2018 Case Laws Central Excise

CENVAT Credit on retained amount - credit of service tax paid on input services - certain percentage of the stipulated payment was withheld by the respondent on account.....
October 9, 2018 Case Laws Central Excise

CENVAT Credit - The appellant is entitled to take cenvat credit on the supplementary invoices in question - further, there is no element of fraud and suppression on the.....
October 9, 2018 Case Laws Central Excise

Refund of excise duty extra paid - test of unjust enrichment - they are certainly entitled for refund of excess paid by them on the discount amounts returned by them to.....
October 9, 2018 Case Laws Central Excise

Method of Valuation - Transaction value or MRP based valuation - The department has stretched the provisions of law unnecessarily to include small quantities of ball......
October 8, 2018 Circulars Income Tax

Extension of due date for filing of IT Return and Audit Report from 15.10.2018 to 31.10.2018 - However, interest u/s 234A shall be payable - order u/s 119 of the Act
October 8, 2018 Circulars Customs

Classification of e-seals - electronic seals are seals only but with electronic add on (RFID) to detect security breach.
October 8, 2018 Circulars GST - States

Family assistance scheme (in case of Accidental Death of a registered beneficiary) - For the Dealers/traders who are bonafide residents of Rajasthan, registered-in......
October 8, 2018 Case Laws GST

Levy of GST - "Abhivahan Shulk" is different from toll tax and is covered under Service Code 9997 and to be treated as 'other services' and is liable for GST. The......
October 8, 2018 Case Laws GST

Levy of GST - services by way of granting Long Term Lease - upfront charges - ontention of applicant is correct i.e. the above such services are exempted from the GST,......
October 8, 2018 Case Laws Income Tax

Charitable activity u/s 2(15) - the legislature did not desire the condition or restriction related to trade / commerce to be attached to the remaining activities which.....
October 8, 2018 Case Laws Income Tax

Powers of DRP u/s 144C - In the absence of any independent reasoning and finding, it should be construed that the Dispute Resolution Panel has not exercised its power......
October 8, 2018 Case Laws Income Tax

Reversal of TDS having regard to reimbursement of allowance by LIC - Benefit of section 89(1) - The stereotypical approach adopted by the DCIT was clearly not warranted.....
October 8, 2018 Case Laws Income Tax

Reopening of assessment - Deemed dividend - the reopening of assessment was not a case of change of opinion, but it was a case where the assessee did not disclose fully.....
October 8, 2018 Case Laws Income Tax

Lack and omission on the part of Income Tax officers - Once the officers could not justify their acts and solely because of the inefficiency of these officials, then,......
October 8, 2018 Case Laws Income Tax

Adjustment of past demand with the refund - no proof in the official records of service of such demand - If demands are generated electronically as is now stated, then,.....
October 8, 2018 Case Laws Income Tax

Capital gain - STCG or LTCG - Sale of property on which depreciation has been claimed - Land sold after demolition of building on such land - taxable as Long Term......
October 8, 2018 Case Laws Income Tax

Reopening of assessment - scope of reasons recorded for reopening of assessment - allegation of non filing of return to disclose income from house property but actual......
October 8, 2018 Case Laws Income Tax

When incriminating material was seized on the basis of which different additions were made and the fact that the assessee has itself admitted the sale and then alleged......
October 8, 2018 Case Laws Income Tax

Levy of penalty - Even ld. CIT (A) in the impugned order has not preferred to clarify while confirming the penalty order (if the assessee has furnished inaccurate......
October 8, 2018 Case Laws Income Tax

Late filing fee under Section 234E - delay in furnishing the TDS statement to the Department - There cannot be levy of late fee u/s. 234E for the period prior to......
October 8, 2018 Case Laws Companies Law

Prima facie adverse opinion can be formed that the affairs of the company are being conducted with a view to defraud the creditors. - it is a fit case to direct Central.....
October 8, 2018 Case Laws Companies Law

Rectification of Register of members - this Petition is not a mere petition seeking rectification of entries in the register of members but it has got other collateral......
October 8, 2018 Case Laws Customs

Jurisdiction - Power of DGFT to amend the Foreign Trade policy - Director General of Foreign Trade has no jurisdiction to amend the Export and Import Policy. The......
October 8, 2018 Case Laws Customs

Valuation of import consignments - cooling pads - rejection of declared value - price for enhancement ought to have been taken ₹ 180/- per kg. which was lowest......
October 8, 2018 Case Laws Service Tax

Rejection of VCES Declaration - pending issue under in any forum of litigation - assessee cannot retain the amount collected in the name of service tax - Provisions of......
October 8, 2018 Case Laws Service Tax

Power to Audit under Service Tax - Declaration sought that sub-rule (2) of Rule 5A of the Service Tax Rules, 1994 is arbitrary and in conflict with provisions of Section....
October 8, 2018 Case Laws Service Tax

Utilization of CENVAT Credit for payment of Service Tax under reverse charge basis - Before 20/06/2012 there was no restriction upon the deemed service provider to pay......
October 8, 2018 Case Laws Service Tax

Increase in quantum of Penalty u/s 76 by subsequent issuance of SCN - The Department was well within its rights to file an appeal before the appropriate form if it was......
October 8, 2018 Case Laws Service Tax

CENVAT Credit - If the contention of the Appellant-Revenue is to be accepted, then the payment made on output service is not payment of service tax, then in such a case,....
October 6, 2018 Circulars DGFT

Benefits under the Services Exports from India Scheme (SEIS) - while educational services provided to NRI students (who constitute foreign consumers) would be eligible......
October 6, 2018 Case Laws GST

Classification of goods - RBD Palm Stearin - there is specific Tariff Item 1511 90 30 for ‘Refined bleached deodorized palm stearin’. Therefore, the product ‘Refined......
October 6, 2018 Case Laws GST

Development Authorities - exempt entity or not - Taxability of supply of goods and services - Whether the Development Authorities formed and constituted under "Uttar......
October 6, 2018 Case Laws GST

Classification of goods - Waste/by-product - Mahua De-oiled cake/De-oiIed Rice Bran is a by-product occurred during the solvent extraction process, which is used as an......
October 6, 2018 Case Laws GST

Canned Pineapple Slices, dipped in Sugar Syrup comes within Tariff item no. 2008 - Taxable @12% of GST
October 6, 2018 Case Laws GST

Supply of goods or Supply of services? - use of explosives in the blasting activity - the situation as narrated by the applicant is a composite supply of goods and......
October 6, 2018 Case Laws GST

Exemption from GST - the training imparted by the applicant to create interest in students for more advance form of mathematics so as to enhance their thinking capacity.....
October 6, 2018 Case Laws GST

Classification of goods - Rate of tax - Slate for Teacher’ - ‘Slate for Student’ - the same are clearly designed to be used for writing or drawing with slate pen and......
October 6, 2018 Case Laws Income Tax

Penalty imposed u/s 271G - default in producing certain documents - since “event of default” occurred in March, 2014 i.e. well prior to the date of coming into force the....
October 6, 2018 Case Laws Income Tax

Higher rate of Depreciation on vehicles used for hire purposes - dumper and Volvo - It is not in dispute that the assessee has earned rental income from these vehicles......
October 6, 2018 Case Laws Income Tax

TDS u/s 194A - interest paid on unsecured loans raised from Bajaj Auto Finance Company - when payee has confirmed that it has accounted such an interest payment as its......
October 6, 2018 Case Laws Income Tax

Additions towards excess stock was found - It was admitted by the director. Now this discovery of discrepancy cannot be bruised aside by merely submitting that on......

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F: Stock damaged in recent floods

F: GST on Solar Plant

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: 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...

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