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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2001 to 2050 of 6256 Records

1 ....37 38 39 404142 43 44 45........ 126

September 24, 2018 Case Laws Income Tax

Registration u/s 12A - Condonation of delay - Ignorance of law is no excuse. The provision of Section 12A, being a beneficial provision to the Assessee, requires strict.....
September 24, 2018 Case Laws Income Tax

PIL - alleged undeclared income - The present Public Interest Litigation is not a genuine Public Interest Litigation, but a politically motivated litigation, which......
September 24, 2018 Case Laws Income Tax

Penalty u/s 271D - while framing the assessment it was held as the monies advanced and assessed as undisclosed income and when the appellate authorities deleted the......
September 24, 2018 Case Laws Income Tax

Condonation of delay - appeal of the assessee against the levy of late filing fee u/s 234(E) was dismissed at the admission stage on account of delay in filing the......
September 24, 2018 Case Laws Income Tax

TDS u/s 194J OR 194C - payment received by BET towards the work carried on under Phase II of the agreement, will not fall under the definition of the term professional......
September 24, 2018 Case Laws Income Tax

Status of the assessee as ‘Company’ or in the status of “An association of Persons” - The definition of ‘Company’ under the Income Tax Act, 1961 is given u/s 2(22A) of......
September 24, 2018 Case Laws Customs

100% EOU - eligibility for depreciation on capital goods - failure to comply with prescribed export obligation - As on the date of the impugned order, the appellant has.....
September 24, 2018 Case Laws Service Tax

CENVAT Credit - Rule 6(3) of CCR - If the appellant has not availed Cenvat credit in respect of ‘Common Cenvatable Input Services’ the provisions of Rule 6(3) would not get invoked.
September 24, 2018 Case Laws Service Tax

Business Auxiliary Services - place of supply of service - the entire expenditure incurred by the appellant was for hiring of stall in a foreign country and......
September 24, 2018 Case Laws Service Tax

Reverse Charge Mechanism - appellants had made remittances in foreign currency - Revenue could not make out the case that the remittances were for the purpose of......
September 24, 2018 Case Laws Service Tax

Adjustment of sanctioned rebate against alleged interest - un-adjudicated and un-confirmed Interest - there was no interest proceeding initiated against the assessee. -.....
September 24, 2018 Case Laws Central Excise

Exemption from duty of Central Excise - captive consumption - ‘naphtha’ - ‘Bombay High gas oil’ - BHGO and naphtha used in the generation of electricity, which in turn......
September 24, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - in respect of clearance of Rectified Spirit, Un-denatured Ethyl Alcohol and Ethyl Natural Alcohol, there was not even need to pay 8% or 10%......
September 24, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - Admittedly, in this case exemption is not absolute. In that circumstances, the provisions of Rule 11 (3) (2) are not applicable to the facts.....
September 24, 2018 Case Laws Central Excise

Classification of machine - capability to perform function of sewing machine and/or to perform function of embroidery machine - In case the machine worked for both the......
September 22, 2018 Case Laws GST

Classification of goods - ‘Leno Bags’, made by the Applicant and declared by them to be made from woven Polypropylene fabric using strips or the like of width not......
September 22, 2018 Case Laws GST

Input tax credit - railway freight - ATF and other non-taxable supplies from the Applicant’s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at......
September 22, 2018 Case Laws GST

Supply of turnkey Engineering, Procurement & Construction (EPC) Contract for construction of a solar power plant - Nature of supplies made by sub-contractors - the......
September 22, 2018 Case Laws GST

Composite supply - natural bundling - The supply of the PV module which is the major component of the Solar Power Plant is not naturally bundled with the supply of the......
September 22, 2018 Case Laws GST

Levy of GST - Rent payable by a Hospital - whether GST is leviable on the rent payable by a hospital supplying lifesaving services (cardiology and emergency services)? - Held Yes.
September 22, 2018 Case Laws GST

Classification of goods - The product 'Cattle feed in cake form' manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted from GST
September 22, 2018 Case Laws GST

Catering Service - Applicant is engaged in supplying food and beverages at the canteen of their customers - liable to tax at the rate of 5% without ITC.
September 22, 2018 Case Laws GST

Pure services contract - Services provided to Local Authority or Governmental Authority or Government Entity - PMC shall review detailed designs prepared and submitted......
September 22, 2018 Case Laws GST

Taxable Supply - Borrowing Cost - Whether Consideration represented by way of Borrowing Cost received from members to whom loan was sanctioned, amounts to taxable supply? - Held Yes
September 22, 2018 Case Laws Income Tax

Addition of suppressed sale - additions of income made on the basis of SCN issued under the Central Excise - There is no independent material brought on record by the......
September 22, 2018 Case Laws Income Tax

Penalty u/s. 271AAA - undisclosed income - failure to prove the manner in which income has been earned - disclosure made with the consent of the family members and all......
September 22, 2018 Case Laws Income Tax

Determination of compounding fee u/s 279 - When the CBDT circular refers to the amount sought to be evaded, it must be seen and understood in light of the provisions......
September 22, 2018 Case Laws Income Tax

Provision for warranty - Assessee has explained the basis for working of the provision for warranty based on past experience and it is not on adhoc basis - Claim of expenditure allowed.
September 22, 2018 Case Laws Income Tax

Ad-hoc disallowance at 10% on account of personal use - assessee filed books of accounts, vouchers and bank statements before Ld.AO. If Ld.AO was not satisfied with......
September 22, 2018 Case Laws Income Tax

Addition towards write off of rent deposits - the negotiated settlement for the lock in period can only be treated as business loss as the premises was taken on rent for....
September 22, 2018 Case Laws Income Tax

Rejection of books of accounts - the assessee has not included expenses related to the cartage and freight in his books of accounts, by this it has distorted the correct....
September 22, 2018 Case Laws Income Tax

Undisclosed income - The alleged TDS was reflecting in the form 26AS of the assessee as his PAN number was quoted in the bank records. Audited and financial statemesnt......
September 22, 2018 Case Laws Income Tax

Reopening of assessment - addition u/s 68 - there is absence of link between alleged tangible material and formation of belief. At the most, it could be inferred that......
September 22, 2018 Case Laws Customs

Alternative statutory remedy of appeal - right to appeal against determination of dumping for imposing anti-dumping duty - Negative finding - Even in the absence of......
September 22, 2018 Case Laws Customs

Penalty u/s 117 - gold imported by the appellant did not bare engraving of weight in metric unit for claiming exemption - The imposition of penalty under Section 117 of.....
September 22, 2018 Case Laws Customs

Refund of SAD - In is not necessary that, VAT should be paid from the importer’s pocket only. - The payment of VAT on the imported goods is the substantive condition of.....
September 22, 2018 Case Laws Customs

Valuation of imported goods - assorted belt buckles - appellant’s contention is that the buckles found by the officers were not of prime quality and the same were in the....
September 22, 2018 Case Laws Service Tax

Supply of services or not? - third party software - The approach of commissioner while dealing with the issues is in accordance with the international practices of......
September 22, 2018 Case Laws Service Tax

Supply of Tangible Goods - lease of railway wagons to the railways - inasmuch as the lease agreement for supply of tangible goods was one time event which acted prior to....
September 22, 2018 Case Laws Service Tax

Valuation - includibility - inclusion of value of the goods used in providing the said services in assessable value - the value of the goods used in providing repair of.....
September 22, 2018 Case Laws Service Tax

Demand of service tax under the construction of Toll Plaza and Lanes under the category of ‘Commercial or Industrial Construction Services’ is not sustainable.
September 22, 2018 Case Laws Central Excise

Non-Compliance of Pre-deposit - time limitation - Appellate Authority could not have dismissed the appeal on the ground that the prescribed mandatory appeal was made......
September 22, 2018 Act Rules Companies Law

CSR Policy - Rule 6 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 - as amended.
September 22, 2018 Act Rules Companies Law

CSR Committees without an Independent director if not covered u/s 149(4) - Rule 5 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 as amended.
September 22, 2018 Act Rules Companies Law

Definitions / Meanings of certain terms - Rule 2 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 - as amended
September 22, 2018 Notifications GST

Every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent. of the net value of inter-State taxable supplies......
September 22, 2018 Act Rules Companies Law

Directors KYC - e-Form DIR-3 KYC allowed to be submitted on or before 5.10.2018 - Rule 12A of the Companies (Appointment and Qualification of Directors) Rules, 2014
September 22, 2018 Act Rules Companies Law

LATE FEE FOR FILING e- Form DIR-3 KYC - Annexure of the Companies (Registration Offices and Fees) Rules, 2014 - Relief granted for certain period.
September 22, 2018 Act Rules Companies Law

Intangible Assets - Ind AS-38 of the Companies (Indian Accounting Standards) Rules, 2015 as amended.
September 22, 2018 Act Rules Companies Law

Property, Plant and Equipment - Ind AS-16 of the Companies (Indian Accounting Standards) Rules, 2015 as amended

1 ....37 38 39 404142 43 44 45........ 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...