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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 1951 to 2000 of 6256 Records

1 ....36 37 38 394041 42 43 44........ 126

September 26, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of depreciation on the NH-6 constructed by them on built, operate and transfer basis @ 10% - The conduct of the respondent-assessee or......
September 26, 2018 Case Laws Income Tax

Exemption u/s 11 - Claim of set off of carry forward of losses - if commercial principles are applied then adjustment of expenses incurred by the trust for charitable......
September 26, 2018 Case Laws Income Tax

Claim of expenditure - Damages paid by the assessee to Microsoft Corporation USA for unauthorized use of software / operating system - the payment of such damages is......
September 26, 2018 Case Laws Income Tax

The loss caused by embezzlement by the employee was incidental to the employment and entrustment of duty and should be allowed in computing the business income of the......
September 26, 2018 Case Laws Income Tax

Disallowing the non-compete fees paid by the assessee to its holding company by holding it to be ‘capital expenditure’ - the payment made by the appellant is revenue......
September 26, 2018 Case Laws Income Tax

TDS u/s 195 - since the impugned income in the hands of the non-resident did not accrue or arise directly or indirectly, through or from any business connection in India....
September 26, 2018 Case Laws Income Tax

Addition u/s 50C r/w section 69A - legal fiction u/s 50C cannot be extended any further so as to take within its ambit the case of a purchaser where it is alleged that......
September 26, 2018 Case Laws Income Tax

Scrutiny assessment - validity of notice issued u/s.143(2) - jurisdiction of AO - Transfer of case - the ACIT(OSD), Range-2, Bhubaneswar could not have jurisdiction to......
September 26, 2018 Case Laws Income Tax

Reopening of assessment on the basis of show cause notice issued by the Excise Authorities - once the very foundation on which the action u/s 147 had been initiated had.....
September 26, 2018 Case Laws Income Tax

Bogus purchases - Since the corresponding sales have been accepted and the assessee had shown reasonable gross profit on sale, therefore, confirming the addition to the.....
September 26, 2018 Case Laws GST

Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of Schedule-I of the......
September 26, 2018 Case Laws Service Tax

Levy of service tax on Royalty - rule 64D of the Mineral Concession Rules - It was submitted that the issue regarding royalty being a tax and therefore, not being......
September 26, 2018 Case Laws Service Tax

Refund claim - services of procuring orders and passing it to its overseas principal/parties and receiving payments for the same in foreign exchange, is an activity of......
September 26, 2018 Case Laws Service Tax

Attachment of Bank Account - recovery of amount pending adjudication - Without adjudication, no steps for coercive recovery under Section 87 of the Act can be taken by......
September 26, 2018 Case Laws Service Tax

Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and......
September 26, 2018 Case Laws Service Tax

Maintainability of SCN - Short paid Service Tax - the book of accounts are not rejected and without rejecting the assumption of the gross receipt as taxable service, is.....
September 26, 2018 Case Laws Service Tax

Demand of service tax - Reversal of Cenvat Credit - Scope of SCN - the adjudicating authority has not given any speaking order based on the allegations and charges......
September 26, 2018 Case Laws Service Tax

Declared service or not? - Unscheduled Inter-change charges (UI) - Sub-Section (e) of Section 66E of the Finance Act, 1994 - The charges being part of this activity......
September 26, 2018 Case Laws Service Tax

Legal Consultancy Service - services received from foreign based Legal Firm M/s Hill Dickinson LLP - Extended period of Limitation - There was no intention on the part......
September 26, 2018 Case Laws Service Tax

The assessee were not liable to pay any service tax for rendering Sponsorship Service which was otherwise to be paid by the recipient under the Reverse Charge Mechanism.....
September 26, 2018 Case Laws Central Excise

CENVAT Credit - input services - The intention of the legislation is very clear that only new construction under Works Contract service is excluded but the Repair,......
September 26, 2018 Case Laws Central Excise

Clandestine removal - Demand is based on copy of some documents received by the Central Excise Department from the Income Tax Department which had earlier conduced......
September 25, 2018 Notifications Customs

Exemption from IGST extended upto 31.3.2019 to specified goods imported on procured by EOU's, STP Units, EHTP units etc. for specified purposes
September 25, 2018 Notifications Customs

Amendments to the AIRs of Duty Drawback on Gold Jewellery, Silver Jewellery and Silver Articles
September 25, 2018 Notifications Companies Law

Companies (Registered Valuers and Valuation) Third Amendment Rules, 2018
September 25, 2018 Case Laws GST

GST on the services for the right to use minerals - The applicant has misconstrued the entry which in fact casts a liability of tax to be discharged by the recipient on.....
September 25, 2018 Case Laws GST

Vires of Rule 89(5) of the Central Goods and Services Tax Rules, 2017 - denial of grant of refund of unutilized tax credit in respect of tax paid on input services -......
September 25, 2018 Case Laws Income Tax

Amounts received by the assessee-agent on behalf of the Principal - nature of income - amount waived by the Principals - held as in the nature of commission and taxable.....
September 25, 2018 Case Laws Income Tax

Exemption u/s. 10(37) - Interest received u/s 28 in case of compulsory acquisition of agricultural land as nature of interest income or it is a part of enhanced......
September 25, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - the assessee had made investments with sub-treasuries and banks in the course of its business of banking / providing credit facilities to......
September 25, 2018 Case Laws Income Tax

Nature of expenditure - substantial amount incurred at fag end of the year - The assessee has been unable to prove that this particular expenditure will not give benefit....
September 25, 2018 Case Laws Income Tax

Deduction u/s 80IC - substantial expansion - in terms of the provisions of the section no claim of deduction @ 100% of profits beyond the stipulated period of five years is allowable.
September 25, 2018 Case Laws Income Tax

Depreciation on intangible assets - conversion of partnership firm into a company - Written Down Value - the claim of depreciation can be examined even in the......
September 25, 2018 Case Laws Customs

Reassessment of Bills of Entry - Revenue shall give an opportunity to the petitioners to establish their case for re-classification of the imported wall fans on the......
September 25, 2018 Case Laws Service Tax

Composite Works Contract - Benefit of Composition Scheme - the value of all goods used in or in relation to execution of the work contract need to be included in the......
September 25, 2018 Case Laws Service Tax

CENVAT Credit - input services - general insurance services - The exclusion clause is specifically applicable only in respect of general insurance service for motor......
September 25, 2018 Case Laws Service Tax

Valuation - includibility - whether amounts refunded by the petitioner, a registered “Forward Contract” service provides to its sub-brokers, before the due date of......
September 25, 2018 Case Laws Service Tax

Refund claim - export of services or not - the service of procuring orders and passing it to overseas manufacturers / clients and receiving the payments for the same is.....
September 25, 2018 Case Laws Service Tax

Refund claim - it was never the case of the Revenue that there was unjust enrichment on the part of the Assessee - the question does not give rise to any substantial......
September 25, 2018 Case Laws Central Excise

CENVAT Credit - restriction on credit of duty paid availing the benefit of notification no 1 of 2011 - duty paid on import of coal - assessee claimed the duty paid at......
September 25, 2018 Case Laws Central Excise

CENVAT credit - input services - GTA service - Since the appellant in contravention of the provisions contained in Section 4(3)(c) of 1944 Act read with Rule 2(t) of the....
September 25, 2018 Case Laws Central Excise

CENVAT credit - credit was reversed now seeks to avail suo-moto credit - Department opined that once the assessee pays back the duty of excise and that in the instant......
September 25, 2018 Case Laws Central Excise

Attachment of flat - There is no material on record suggesting that the same was a benami purchase. - Further, the Department has not even prima facie established that......
September 25, 2018 Case Laws Central Excise

CENVAT Credit - demand of 10% of the price of the exempted goods - goods have been supplied under International Competitive Bidding (ICB) - the benefit of Rule 6(6)(vii)....
September 25, 2018 Case Laws VAT and Sales Tax

Classification - “frooti” drink - In the present case, “frooti” is beverage within Entry 14 of Schedule II of the Act of 1976 in the name being non-alcoholic drink and......
September 24, 2018 News Indian Laws

Extension of date for filing of Income Tax Returns and Audit Reports from 30th September, 2018 to 15th October, 2018
September 24, 2018 Case Laws GST

Classification of goods/services/both - rate of tax - coverage of various items used in the sprinklers and drip irrigation systems sold individually as well as part of a....
September 24, 2018 Case Laws GST

Jurisdiction - Competency to issue SCN - absence of any notification under Section 4 of IGST Act - 2017 - The officers appointed under the MPGST Act are authorized to be....
September 24, 2018 Case Laws Income Tax

Reopening of assessment - claim of deduction u/s 10A denied - scrutiny assessment was conducted - It was not be open for the Assessing Officer to reopen such assessment.....
September 24, 2018 Case Laws Income Tax

Depreciation on machinery not listed in New Appendix-I Depreciation Schedule – Part-III (xia) eligible for depreciation @ 40% - Neither AO nor the CIT (A) has rendered a....

1 ....36 37 38 394041 42 43 44........ 126

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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...