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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1801 to 1850 of 6256 Records

1 ....33 34 35 363738 39 40 41........ 126

October 4, 2018 Case Laws Customs

Duty Free Import Authorizations (DFIA) Scheme - Once the DFIA is made transferable by the licensing authorities, the Petitioner is not bound to show the actual use of......
October 4, 2018 Case Laws VAT and Sales Tax

Activity in the nature of sale or not - Deemed sale - leasing out the hoarding to the customer for specific period - If the transaction related to lease of hoarding is......
October 4, 2018 Case Laws Service Tax

SEZ Unit - Refund claim - time limitation - The adjudicating authority, in the case in hand, despite recording the same and within his authority to condone the delay,......
October 4, 2018 Case Laws Service Tax

Since the appellant had availed irregular CENVAT Credit on the input services used for trading activity, the intention of the assessee is manifest in defrauding the Government Revenue.
October 4, 2018 Case Laws Service Tax

Security Agency Service - guarding the suit properties - assessee appointed by the Court Receivers (CR) of Hon’ble High Court, Mumbai and / Debt Recovery Tribunal - the.....
October 4, 2018 Case Laws Service Tax

Valuation - Manpower Recruitment or Supply Agency Services - over and above the amount of wages, the appellant also collected 41% levy from the contractee and deposited.....
October 4, 2018 Case Laws Central Excise

Claim of exemption - manufacturers of packaging with designs - No specific entry in the exemptino notification - there is no reason to distinguish ‘printed cartons of......
October 4, 2018 Case Laws VAT and Sales Tax

This Court is surprised and is pained by the manner in which the authority has passed the impugned reassessment order in the second round of assessement just ignoring......
October 4, 2018 Case Laws VAT and Sales Tax

Classification, of goods, might be founded on different basis, namely, geographical, or according to objects or occupations or the like and what is necessary is that......
October 3, 2018 News Indian Laws

Another Milestone in the direction of “Ease of Doing Business”: Incorporation of Limited Liability Partnership (LLP) through a complete online system made a reality
October 3, 2018 News GST

GST – CONCEPT & STATUS (Updated as on 01st October 2018)
October 3, 2018 Case Laws GST

Construction Services - Construction of factory for Madhepura Electric Locomotive Pvt. Ltd. which subsidiary of Indian Railways - The nature of activity undertaking by......
October 3, 2018 Case Laws Income Tax

Complaint u/s 276(C)/277 - punishment for making false statement and verification in account - absence of mens-rea - In every prosecution case, the Court shall always......
October 3, 2018 Case Laws Income Tax

Offence under Section 276CC - The fact that the assessee had subsequently furnished the return of income for AY 2003-04 on 24.10.2007 can also not take away from the......
October 3, 2018 Case Laws Income Tax

Claim of depreciation - The assessee has been given only the right to develop, maintain and operate the toll road and further to collect the toll for the specified......
October 3, 2018 Case Laws Income Tax

MAT computation - The claim to allow reduction of the brought forward losses of the petitioner company from the net profit in order to compute book profits under section....
October 3, 2018 Case Laws Companies Law

Company under liquidation - right of the State on leased out property - they continue to remain as lessee. And the object for which the land was leased out being......
October 3, 2018 Case Laws Indian Laws

Dishonor of Cheque - offence punishable under section 138 of the N.I. Act - Since the N.I. Act is a self contained law the same will not get diluted simply for the......
October 3, 2018 Case Laws Customs

Duty Free Import Authorisation Scheme (DFIA) - Application for second extension of validity of the Duty Free Import Authorisation - rejection on the ground that the......
October 3, 2018 Case Laws Customs

Valuation of imported goods - Viscose Filament Yarn (VFY) - under-invoicing by misdeclaring the value - rejection of declared value - Demand confirmed - levy of penalty.....
October 3, 2018 Case Laws Customs

Valuation of imported goods - related party transaction - the relationship has not influenced the transaction value under the Customs Valuation Rules - It is trite that.....
October 3, 2018 Case Laws Customs

Classification of imported goods - Even if the waiver of notice was by consent, the obligation on the part of the assessing officer to render a rationale and......
October 3, 2018 Case Laws Customs

Re-export of Confiscated goods - appellant imported the prohibited goods without any BIS certification - redemption fine imposed by the Commissioner for the purpose of......
October 3, 2018 Case Laws Customs

Enhancement of value - The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to......
October 3, 2018 Case Laws Customs

Extended period of limitation - Since all the goods have been procured by obtaining necessary permission from STPI as well as Customs authorities and the Customs was......
October 3, 2018 Case Laws Service Tax

Levy of Service Tax - payment of royalty towards use of mineral resources - This petitioner appears to be a chance taking petitioner. In advance it is avoiding the......
October 3, 2018 Case Laws Service Tax

Commercial Training or Coaching Centre - Liability of Service tax on degree of B.Arch. - case of Revenue is that the degree of B.Arch. is not recognized/approved by......
October 3, 2018 Case Laws Service Tax

Classification of services - Photography services or not? - Though the appellant was having a photography studio but such activity is of merely collecting and getting......
October 3, 2018 Case Laws Service Tax

Supply of Taxable Goods Services to SEZ - It is quite evident that these services have been wholly consumed for authorized operations by the SEZ Unit/ Developer. -......
October 3, 2018 Case Laws Service Tax

Online Information and Data Retrieval services - Levy of Service Tax - transaction of assignment of the receivables by the respondents to the assignee - cannot be taxed as OIDR service.
October 3, 2018 Case Laws Central Excise

CENVAT credit - fake invoices - two different handwriting are visible in those two bills and it appears that labour charges have been purposefully inserted in the bills.....
October 3, 2018 Case Laws Central Excise

Classification of goods - in the absence of test reports or expert’s opinion, the Revenue’s endeavour to hold that the goods being manufactured by the appellant are not.....
October 3, 2018 Case Laws Central Excise

Refund claim - demand recovered during investigation towards reversal of cenvat credit was higher - confirmed demand was much lower than paid on the ground of period of.....
October 1, 2018 Circulars GST

Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated 14.09.2018 - reg
October 1, 2018 Case Laws Income Tax

Recovery of dues - attachment of property - Period of limitation - The incompetent authority, therefore, cannot prejudice legal rights of petitioner flowing from......
October 1, 2018 Case Laws Income Tax

TDS u/s 194H - credit card commission expenses - payments to banks on account of utilization of credit card facilities would be in the nature of bank charge and not in......
October 1, 2018 Case Laws Income Tax

Diversion of income by overriding title at source - This is where we feel the tax avoidance effort has been made by the parties and we cannot uphold the same in the......
October 1, 2018 Case Laws Income Tax

Rejection of books of accounts - GP estimation - Fall in gross profit ratio could be due to various reasons, and cannot be the sole and only ground to reject the book......
October 1, 2018 Case Laws Income Tax

A land premium is nothing but a revenue receipt in the form of advance rent which has loosely been named as land premium. Since the assessee is showing annual rent on......
October 1, 2018 Case Laws Income Tax

Addition u/s 68 - undisclosed cash credit - accommodation entries - The surrounding circumstances and test of Human probabilities also shows that there is no reason to......
October 1, 2018 Case Laws Income Tax

Rejection of claim of set off of loss incurred by the appellant in 100% Export Oriented Unit as eligible for exemption u/s 10B - alleged loss was claimed as set off......
October 1, 2018 Case Laws Income Tax

Denial of registration u/s 12AA - proof of charitable objects of society - imparting of education - genuine trust - while granting registration u/s 12A only genuineness.....
October 1, 2018 Case Laws Income Tax

Depreciation on the alleged life saving equipments - @40% OR 15% - The machinery on which depreciation has been claimed by the assessee at 40% is not being provided in......
October 1, 2018 Case Laws Income Tax

Levy of penalty u/s 271E r.w.s. 269T - reasonable cause - the assessee’s decision in favour of squiring up of the loans account through passing of journal entries, shall....
October 1, 2018 Case Laws Income Tax

The companies eligible for claiming deduction u/s 10A are continued to remain liable to Minimum Alternate Tax (MAT) made u/s 115JB of the Act. - assessee company is liable to pay MAT.
October 1, 2018 Case Laws Customs

Prosecution proceedings against the customs officers - protection u/s 155 of the customs act - Jurisdiction of CBI to prosecute the petitioners based on the inference......
October 1, 2018 Case Laws Customs

Violation of import conditions - Import against ‘advance authorization’ as per the export promotion scheme - even if utilised by a job-worker for conversion, transfer of....
October 1, 2018 Case Laws Customs

Penalty u/s subsections (a) and (b) of Section 112 of Customs Act, 1962 - It was incumbent on the part of the adjudicating authority to clearly satisfy the offence of......
October 1, 2018 Case Laws Service Tax

Courier agency - they were collecting certain charges as ‘crossing over charges’, raised on their sub-franchisee agencies - the impugned services within the TPC network.....
October 1, 2018 Case Laws Service Tax

Classification of services - Club/Association Service or not - interest on instalments is only a financial arrangement for the deferred payment which is only to set-off.....

1 ....33 34 35 363738 39 40 41........ 126

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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: 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

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