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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 201 to 250 of 6256 Records

1 2 3 456 7 8 9........ 126

December 21, 2018 Case Laws Central Excise

Clandestine removal - Merely because there are certain cash deposits in the account of the director of the company, it cannot be concluded that these are amounts......
December 21, 2018 Case Laws Central Excise

Valuation - stock transfers to depots at the prices prevalent on such date at the depots - depot sale price known prior to removal on which duty was paid - On subsequent....
December 21, 2018 Case Laws Central Excise

CENVAT Credit - Fire extinguishers are qualified under Chapter 84. Hence, are the capital goods in view of Rule 2 (A) (i) of CCR. Otherwise also fire extinguishers are......
December 21, 2018 Case Laws Central Excise

CENVAT Credit - input services - the cost of catering services has been born by the appellant company and has not been recovered from the employees. Such service is......
December 21, 2018 Case Laws Central Excise

Clandestine removal - Recovery of the registers/documents/lose papers maintained in the assessee’s factory for internal movement of the goods from one section to......
December 20, 2018 Notifications Companies Law

Companies (Incorporation) Fourth Amendment Rules, 2018
December 20, 2018 Notifications Companies Law

Companies (Registration of Charges) Second Amendment Rules. 2018
December 20, 2018 Notifications SEBI

SECURITIES AND EXCHANGE BOARD OF INDIA (SETTLEMENT PROCEEDINGS) REGULATIONS, 2018
December 20, 2018 Case Laws GST

Classification of goods - P P Leno Bags - whether classified under Tariff code 63053300 or otherwise? - The item under consideration being woven bags of polypropylene......
December 20, 2018 Case Laws GST

Input tax credit - Whether ITC of IGST paid on bill to ship to’ model admissible to the applicant? - Held Yes
December 20, 2018 Case Laws GST

Where the applicant provides transport services to a training institute for carting food from one building to another for service/sale and the applicant charges a......
December 20, 2018 Case Laws GST

The activity of supply of food in canteens of office, factory, hospital, college, industrial unit etc. on contractual basis excepting that supply is not event based or......
December 20, 2018 Case Laws GST

Levy of GST - supply of services or not - contribution made by Members towards “Annual Membership Fees and registration fees” to the Corpus Fund of BCSBI - The......
December 20, 2018 Case Laws Income Tax

Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the......
December 20, 2018 Case Laws Income Tax

The transaction where cash is paid to person in lieu of a future promise cannot be a “benami” transaction as there is no lending of name. There can be no “benami”......
December 20, 2018 Case Laws Income Tax

TDS u/s 194C - the reimbursement of expenses to C&F Agents does not constitute income in the hands of the concerned C&F Agents and therefore TDS is not required to be deducted at source
December 20, 2018 Case Laws Income Tax

Allowability of the interest expenditure as a deduction u/s 57(iii) against interest on FDRs - assessee for not opting for a premature encashment of the FDR's and rather....
December 20, 2018 Case Laws GST

Supply or not - Transitional provisions - Section 141 of the CGST Act, 2017 - The transfer of machines & moulds (being capital goods), from the premises of the......
December 20, 2018 Case Laws Income Tax

Proceedings initiated u/s 153C - payment of cash against the property - The person who has recorded BAHIs found during the course of search was not subjected to......
December 20, 2018 Case Laws Customs

Exemption on import High Density Polyethylene in the form of granules - HDPE compound or not - In the absence of any support for the conclusion that the product imported....
December 20, 2018 Case Laws Customs

Revocation of CHA License - The CHA is supposed to safeguard the interest of both the importers and the customs. A lot of trust is pose in CHA by the importers/......
December 20, 2018 Case Laws Customs

Import of Polyester Waste - restricted item or not - Held No - the goods under import are old, dull white ropes of assorted length and sizes. The said ropes are composed....
December 20, 2018 Case Laws Service Tax

The buyers were not visible on the horizon, at the time when the site formation etc of the land was carried out by the appellant - such activity was a self service and......
December 20, 2018 Case Laws Service Tax

Renting of immovable property - Tahbazari fee - The authority below has wrongly considered it as a service being rendered by the appellant to the said traders - demand set aside.
December 20, 2018 Case Laws Service Tax

Classification of services - the appellant cannot be considered as Real Estate Agent for an amount not received since they have only acted as a ‘seller’ of the said land....
December 20, 2018 Case Laws Service Tax

Classification of services - import - Place of supply - job of organizing the event - To be classified as event management service - Not taxable since whole service has.....
December 20, 2018 Case Laws Central Excise

Valuation - additional consideration flowing for the goods arising out of the difference in price between the clearances made to buyers who surrendered Advance License......
December 20, 2018 Case Laws Central Excise

Job work for SSI units - Benefit of exemption N/N. 83/94-CE dt. - the principal manufacturer is required to file necessary declaration under the said notification with......
December 20, 2018 Case Laws Central Excise

CENVAT Credit - capital goods - HS wagon - merely that the appellant has reversed the cenvat credit and interest thereon will not deprive from the substantive right for.....
December 20, 2018 Case Laws Central Excise

Clandestine removal - there is no evidence on record except the difference in figures of sale as per ER-I Returns and balance sheet. There is neither any cogent nor any.....
December 20, 2018 Case Laws VAT and Sales Tax

Recovery proceedings - The statutory mandate under Section 27 is unmistakable. A legal heir or representative is liable to answer the claim raised against the deceased......
December 20, 2018 Case Laws VAT and Sales Tax

Penalty - forged and fake C-Form - If such lee-way, concession or immunity is granted to such selling dealers, it will open a flood gate where large scale fraudulent......
December 19, 2018 Notifications Income Tax

Income-tax (14th Amendment) Rules, 2018 - Amends Rule 10DB. Furnishing of Report in respect of an International Group
December 19, 2018 Circulars SEBI

Early Warning Mechanism to prevent diversion of client securities
December 19, 2018 Circulars SEBI

Review of risk management framework for Equity Derivatives Segment
December 19, 2018 Notifications SEBI

Securities and Exchange Board of India (Mutual Funds) (Fourth Amendment) Regulations, 2018
December 19, 2018 Case Laws GST

Levy of GST - place of supply of services - intermediary services - When recipient is located outside India the said provisions of section 12 cannot be made applicable......
December 19, 2018 Case Laws GST

Profiteering - supply of "Eastern Meat Masala" - benefit of reduction in the rate of tax - The Respondent has not contravened the provisions of Section 171 of the CGST......
December 19, 2018 Case Laws Income Tax

Disallowance of expenses - Disallowance has been merely made on the observation that some of the expenditure are incurred in cash and some vouchers are self made -......
December 19, 2018 Case Laws Income Tax

Validity of assessment u/s 158BC r.w.s. 158D - The satisfaction recorded by the AO as per Revenue is incorporated in the order sheet and not in the notice. Thus, it is......
December 19, 2018 Case Laws Income Tax

Deduction u/s 80IC - The allegation of the AO is that assessee has shown the higher profit in the books of accounts to claim the excess deduction u/s 80IC - AO failed to....
December 19, 2018 Case Laws Income Tax

Addition u/s.56(2)(vii)(c) - income from transaction of shares - there is not even a whisper about money laundering - This object behind introduction of section......
December 19, 2018 Case Laws Income Tax

Addition u/s.56(2)(vii)(c) - income from transaction of shares - the offer made by the company was accepted by the shareholders before 1st October, 2009 hence, the......
December 19, 2018 Case Laws Income Tax

Reopening of assessment - Though the return was filed by the assessee beyond the period of time frame as specified u/s. 139(5) of the Act, however, the same was filed......
December 19, 2018 Case Laws Income Tax

Addition u/s 68 - In the balance sheet of the assessee company in the schedule to share capital, it is very clearly mentioned by way of note that the fresh share capital....
December 19, 2018 Case Laws Income Tax

Addition u/s 68 - bogus purchase of shares - paper transactions - So far as the huge rise in the sale price of the shares is concerned, it is trite law that the......
December 19, 2018 Case Laws Income Tax

Benami transactions - receipt of advance salary - reliance on mere statements - These statements only disclose a receipt of cash. This is insufficient to construe the......
December 19, 2018 Case Laws Customs

Forged DEPB license - importer was a bona fide transferee of the scrips and was not having any knowledge of the forgery etc., in respect of the scrips. - forged DEPBs......
December 19, 2018 Case Laws Customs

Violation of import condition - actual user condition - by obtaining Licences by way of misrepresentation of the status being that of a manufacturer and not complying......
December 19, 2018 Case Laws Indian Laws

Dishonor of Cheque - Vicarious liability of Directors - The general averments about they being responsible for the business dealings of the company do not suffice as......

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H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

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