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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1901 to 1950 of 6256 Records

1 ....35 36 37 383940 41 42 43........ 126

September 28, 2018 Case Laws Income Tax

Denial of deduction/exemption under section 54EC - advance received in specified assets before the date of transfer of asset - the Board have decided that if the......
September 28, 2018 Case Laws Income Tax

TDS u/s 194A - interest on unsecured loan - Assessee has acted bona fide and there was no intention on its part to benefit the recipients of interest by way of not......
September 28, 2018 Case Laws Income Tax

TDS u/s 194A - disallowance u/s 40(a)(ia) - interest paid on term deposits to the members by assessee Co-operative bank - The appellant Co-operative Bank was not under......
September 28, 2018 Case Laws Income Tax

Computing the Annual Letting Value - income from house property - Property remained vacant - Assessee in the present case had rightly determined the ‘annual value’ of......
September 28, 2018 Case Laws Income Tax

Since the quantum of production and turnover has been accepted, the rejection of books of accounts in the peculiar facts and circumstances has been held to be......
September 28, 2018 Case Laws Income Tax

Unexplained investment - if Revenue wanted to make additions on this count, it is the first year i.e. AY 2009-10 when declaration and disclosure was made for the first......
September 28, 2018 Case Laws Customs

Misdeclaration of Export goods - MOP of Fertilizer grade attempted to be exported in the guise of “OWC (Drilling Chemical Additive)” - illegal export of the same, for......
September 28, 2018 Case Laws Customs

Effective date of Notification enhancing the rate of Export Duty - the notification was offered for sale or sent to the department only on 27.6.2008. Therefore, the......
September 28, 2018 Case Laws Service Tax

Voluntary Compliance Encouragement Scheme (VCES) - Right to appeal - CESTAT dismissed the appeal on the ground that VCES being a self contained code under Finance Act,......
September 28, 2018 Case Laws Service Tax

CENVAT Credit - common input services used in dutiable as well as exempted services - The demand is made only because they did not intimate the department that they are.....
September 28, 2018 Case Laws Service Tax

Works contract - Composition Scheme - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to....
September 28, 2018 Case Laws Service Tax

Extended period of limitation - Just because the two audit objections were conveyed in a single letter by the department to the appellants, the fact of first show cause.....
September 28, 2018 Case Laws Service Tax

The amounts collected during the impugned period on a service which was not then a ‘taxable service’, cannot be sought to be recovered under the erstwhile provisions of.....
September 28, 2018 Case Laws Service Tax

Outdoor Catering service - supply of food made in the hotel to the client premises - No personalized service is involved - If one person goes to the premises of the......
September 28, 2018 Case Laws Service Tax

Reversal of CENVAT Credit - once it is concluded that the Financial Leasing Service is not an exempted service, there is no justification in considering the portion of......
September 28, 2018 Case Laws Service Tax

Classification of services - outsourcing of their activity - Franchise service or not - The argument of the ld. counsel that it involves only transfer of intellectual......
September 28, 2018 Case Laws Central Excise

Classification of goods - Herbal Sheekakai Powder and Herbal Reetha Powder with the brand name "Meera" - the product manufactured is for care of the hair, even though,......
September 27, 2018 Notifications DGFT

Amendments to Foreign Trade Policy 2015-2020 - Extension of Integrated Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation, EPCG and....
September 27, 2018 Notifications Customs

Amends Notifcation No. 52/2017 dated 30th June, 2018 - Goods falling under heading 2710 19 20 increased from Nil to 5%
September 27, 2018 Notifications Customs

Amends Notifcation No. 57/2017 dated 30th June, 2018 - Rate of customs duty on import of certain items - Scope of entry relating to Tariff heading 8518 modified.
September 27, 2018 Notifications Customs

Amends Notifcation No. 50/2017 dated 30th June, 2018 - Rate of customs duty on import of Gemstones and Diamonds enhanced from 5% to 7.5%
September 27, 2018 Notifications Customs

Amends First Schedule of Customs Tariff Act, 1975. - Rates of Customs duty on import of certain items enhanced.
September 27, 2018 Circulars GST

Implementation of Tax Deduction at Source (TDS) under GST
September 27, 2018 Case Laws GST

Levy of GST - Marg Sudharan Shulk - charged and collected by applicant for the maintenance of forest road, from non government, private and commercial vehicles engaged......
September 27, 2018 Case Laws GST

Input Tax Credit (ITC) for providing leasing services - goods and services used for erection of infrastructure to which fibre cables are connected - The infrastructure......
September 27, 2018 Case Laws GST

ITC of GST paid on Works Contract Service received by the Applicant for maintenance contract of building shall not be available to them in terms of clause (d) of Section....
September 27, 2018 Case Laws GST

ITC of GST paid on goods purchased for the purpose of maintenance of Mall such as Vitrified Tiles, Marble, Granite, ACP Sheets, Steel Plates, TMT Tor (Saria), Bricks,......
September 27, 2018 Case Laws GST

Profiteering - contravention of the provisions of Section 171 of the CGST Act, 2017 - Benefit of reduction in the rate of tax by lowering the price of “Maybelline FIT Me....
September 27, 2018 Case Laws Income Tax

TDS Credit - Wherever the payer-deductor had made the payment to the company but by error deposited tax in the account of the firm, the petitioner company must get......
September 27, 2018 Case Laws Income Tax

Claim of credit of TDS deducted on salary - Employer failed to deposit the TDS amount with the Government - Department cannot deny the benefit of tax deducted at source.....
September 27, 2018 Case Laws Income Tax

Addition u/s 41 - remission or cessation of liability - when the software library was capitalized, it cannot be said that any benefit or remission or cessation of liability occurred.
September 27, 2018 Case Laws Income Tax

Disallowance of artificial loss made on account of fictitious transactions - CIT(A) has deleted the addition merely by observing that the books of accounts of the......
September 27, 2018 Case Laws Income Tax

Treatment of interest earned by assessee as “Income from Other Sources” - assessee did not claim for any exemption of interest income on the basis of ‘doctrine of......
September 27, 2018 Case Laws Income Tax

Addition of claim towards staff gratuity - The assessee has no control over the funds contributed to LIC towards the gratuity. The assessee is receiving the gratuity......
September 27, 2018 Case Laws Income Tax

Penalty u/s 271D - Default in accepting the cash loan in violation of section 269SS - urgency of matter - Since, the stamp duty for registration of property was to be......
September 27, 2018 Case Laws Income Tax

Levy of penalty u/s 272A(2)(k) - delay in remittance of the TDS Amount in the Govt. Account - whether the explanation tendered by the appellant in support of delay in......
September 27, 2018 Case Laws Companies Law

Tenure of the Director - Permanent (non-rotational) director as supported by the Articles of association - Other directors proposed to removed the petitioner by calling.....
September 27, 2018 Case Laws Customs

Restriction imposed on import of yellow peas - before 30th August, 2018, the contract was fully executed - respondents is directed to take necessary steps to permit......
September 27, 2018 Case Laws Customs

Prohibition order on CHA - prohibiting the appellant from working in any sections of the Chennai Customs station - The prohibition order issued without mentioning any......
September 27, 2018 Case Laws Customs

Valuation of imported goods - rejection of invoice value - enhancement of value to 166.6% under Rule 8 - This is a fit case to be remanded to consider the plea of the......
September 27, 2018 Case Laws Service Tax

Refund of Service Tax paid - The rejection of refund claim without issuance of show cause notice cannot sustain
September 27, 2018 Case Laws Service Tax

Construction of Complex Service - If the land owner enters into a contract with a promoter/builder/developer who himself provided service of design, planning and......
September 27, 2018 Case Laws Service Tax

CENVAT Credit - insurance services - Motor Insurance Policy for motor vehicles against theft, damage and third-party liability - service tax paid on reimbursement of the....
September 27, 2018 Case Laws Central Excise

Refund claim - Once the GST regime is in force, the pending refund claim, if sanctioned, will necessarily have to be paid in cash irrespective of the fact whether the......
September 27, 2018 Case Laws Central Excise

Manufacture - activity of inspection and sample testing - removal of inputs as such - Revenue cannot change the goal posts and have two different approaches to the same.....
September 27, 2018 Case Laws Central Excise

CENVAT credit - travel services extended to Directors, their family members and employees - The credit is admissible only when the travelling service is for the purpose.....
September 27, 2018 Case Laws Central Excise

Valuation - goods in the Malkapur unit of the appellant - Inclusion of certain costs - principles of natural justice - demand on the basis of selective transaction......
September 27, 2018 Case Laws Central Excise

Supply of items for setting up independent thermal power plant - Supply against International Competitive Bidding (ICB) - Going by the maxim res judicata pro veritate......
September 26, 2018 Notifications Customs

Exemption from Integrated Tax and Compensation Cess extended upto 31.03.2019 on goods imported against AA/EPCG authorizations
September 26, 2018 Notifications DGFT

Amendment in Export Policy of Chemicals under Appendix 3 (SCOMET items) to Schedule -2 of ITC(HS) Classification of Export and Import Items, 2018

1 ....35 36 37 383940 41 42 43........ 126

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Latest Circulars

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...