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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2151 to 2200 of 6256 Records

1 ....40 41 42 434445 46 47 48........ 126

September 17, 2018 Case Laws Service Tax

Refund of accumulated Cenvat credit - failure to submit documentary evidence for export of services - The fact of export of such software and the receipt of the foreign.....
September 17, 2018 Case Laws Service Tax

Since the activity itself of construction of the houses for personal use is beyond the taxable category even if this activity is undertaken by any sub-contractor the......
September 17, 2018 Case Laws Service Tax

Levy of penalty- service tax collected but not paid within prescribed dates - reasons of bad financial health can be considered as the reasonable cause for their failure....
September 17, 2018 Case Laws Central Excise

Refund claim - destruction of rejected inputs and expired manufactured goods - rejection of refund on the ground that destruction was not carried out in the presence of.....
September 17, 2018 Case Laws Central Excise

CENVAT credit - duty paying invoices issued by the Coal Companies - supplementary invoices - the issue of wrong availment on part of M/s SECL is still a debatable issue.....
September 17, 2018 Case Laws Central Excise

CENVAT Credit - Common inputs/input services used in manufacture of taxable goods as well as in trading activity - the works contract remains works contract and cannot......
September 17, 2018 Case Laws Central Excise

Classification of goods - coated fusible interlining fabrics of cotton - When Chapter Note 2 (c) itself is no longer in existence, and the impugned goods otherwise did......
September 15, 2018 Case Laws GST

Constitutional validity of restriction on migration of Cenvat Credit to GST - Transitional Credit - first stage dealers in excise Regime - prescribed documents......
September 15, 2018 Case Laws GST

Rate of tax - sub-contractor - even the sub-contractor providing services of composite supply of works Contract in respect of original works pertaining to railways would....
September 15, 2018 Case Laws Income Tax

Reopening of assessment - nonreporting of the receipt of income on account of royalty is a valid ground for the Ld. AO to propose the reopening of the assessment, and it....
September 15, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - Though the addition is confirmed by the CIT(A), but does not show that the assessee has not recorded any transaction in his books of account or......
September 15, 2018 Case Laws Income Tax

TDS u/s 194I - internet connectivity charges and specialized line rental - lease line charges - it is not for use of any asset involved in provision of such facility /......
September 15, 2018 Case Laws Income Tax

TDS from salary payment to employees - considering the house property loss resulting from the deduction on account of interest on housing loan while making deduction of.....
September 15, 2018 Case Laws Income Tax

Whether previous orders of assessment, although they may even be best judgment assessments, would form good material or good evidence for purpose of computing income of.....
September 15, 2018 Case Laws Income Tax

Reopening of assessment - unexplained source of credit card expenditure - return filing under wrong PAN - AO had only remedy under the provisions of the Act to issue......
September 15, 2018 Case Laws Income Tax

TDS u/s 192 - reimbursement of salary to the Member of Joint Venture (AOP) - the provisions of sec. 40(ba) shall not apply to the payment given to M/s ITDCL, since the......
September 15, 2018 Case Laws Income Tax

Capital gain computation - genuineness of sale transaction - actual amount received is a far less than the circle rates of the registration authority or that the value......
September 15, 2018 Case Laws Income Tax

TDS u/s 194C - addition u/s 40(a)(ia) - TDS on labour charges - payments made to the labour through maistries cannot be construed as a contract between the assessee and.....
September 15, 2018 Case Laws Income Tax

Deduction u/s 36(1)(va) - late payment of employees’ contribution to PF and ESIC - relevant due date in such a case is to be seen with reference to the month of the......
September 15, 2018 Case Laws Indian Laws

Enforceability of foreign award - award has not born stamp duty in India - the expression “award” has never included a foreign award from the very inception till date.......
September 15, 2018 Case Laws Service Tax

Classification of service - service with reference to loading, unloading, transportation, storage of cargo - service tax not payable under Clearing and forwarding agent service.
September 15, 2018 Case Laws Service Tax

Valuation - renting of immovable property service - interest accrued on security deposit cannot be added to the renting agreed upon between the parties for the purpose......
September 15, 2018 Case Laws Central Excise

Classification of goods - Smyle Thanda Tel - The product in question is rightly classifiable as ayurvedic medicine
September 15, 2018 Case Laws VAT and Sales Tax

Time limit for passing Order of Assessment - Order of Assessment was set aside as the same had been passed more than 5 years after the close of the assessment year -......
September 15, 2018 Case Laws VAT and Sales Tax

Levy of VAT - the medicines in the health care services provided to the indoor patients is not taxable as the amount charged cannot be bifurcated to cull out amount of......
September 14, 2018 Circulars Customs

Safeguard duty on Solar cells whether or not assembled in modules or panels.
September 14, 2018 Circulars GST

Clarification regarding processing of refund claims filed by UIN entities
September 14, 2018 Circulars GST

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
September 14, 2018 Act Rules Companies Law

Conditions for Appointment and fixation of Remuneration of Managerial Person - SCHEDULE V -See sections 196 and 197 - - SCH-05 of the Companies Act, 2013 as amended.
September 14, 2018 Act Rules Companies Law

Forms of, and procedure in relation to, certain applications - Section 201 of the Companies Act, 2013 - Amendments came into force w.e.f. 12.9.2018
September 14, 2018 Act Rules Companies Law

Central Government or company to fix limit with regard to remuneration - Section 200 of the Companies Act, 2013 - Amendments came into force w.e.f. 12.9.2018
September 14, 2018 Act Rules Companies Law

Calculation of profits - Section 198 of the Companies Act, 2013 - Amendments came into force w.e.f. 12.9.2018
September 14, 2018 Act Rules Companies Law

Overall maximum managerial remuneration and managerial remuneration in case of absence or inadequacy of profits - Section 197 of the Companies Act, 2013 - Amendments......
September 14, 2018 Act Rules Companies Law

Appointment of managing director, whole-time director or manager - Section 196 of the Companies Act, 2013 - Amendments came into force w.e.f. 12.9.2018
September 14, 2018 Notifications GST

GST - Collection of tax at source (TCS) - Section 52 of the CGST Act comes into force w.e.f 01.10.2018
September 14, 2018 Notifications GST

TDS liability u/s 51 of CGST Act, 2017 come into force w.e.f. 01-10-2018 - Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or....
September 14, 2018 Case Laws Income Tax

Reopening of assessment - source of the cash deposits post demonetization - AO in the reasons recorded has simply kept aside the assessee's explanation for the......
September 14, 2018 Case Laws Income Tax

Addition of suppressed sale - addition using the material collected by the Excise Department including the statements of relevant witnesses recorded during the search -.....
September 14, 2018 Case Laws Income Tax

Addition u/s 43B - service tax liability - Section 43B does not contemplate liability to pay service tax before actual receipt of the funds in the account of the......
September 14, 2018 Case Laws Income Tax

Set off of MAT credit - before or after setting off the Tax Deducted at Source and Advance Tax paid - credit under Section 115JAA should be given effect to before......
September 14, 2018 Case Laws Income Tax

Contributions received from consumers - AO has misunderstood the accounting policy and accounting entries passed in the books and erroneously treated the capital......
September 14, 2018 Case Laws Income Tax

Addition u/s 68 - CIT-A deleted the entire additions on the basis of few sample shareholders - AO has also not given the breakup of the investment made by the 10 persons....
September 14, 2018 Case Laws Income Tax

Addition on account of commission/service charges - All the five parties to whom the assessee paid commission had submitted their copy of bill which contained their PAN.....
September 14, 2018 Case Laws Income Tax

Best adjustment assessment - estimation of income - in a best judgment, even if, there is an element of guess work, it should not be a wild one, but shall have......
September 14, 2018 Case Laws Income Tax

The amount sought to be disallowed was debited in the financial year 2006-07 which is not at all relevant for the assessment year 2008-09 in which assessment is sought......
September 14, 2018 Case Laws Income Tax

Addition u/s 68 as received from undisclosed sources - Merely on surmises and conjunctures no addition can be made u/s 68 of the Act, when assessee himself is declaring.....
September 14, 2018 Case Laws Income Tax

Penalty u/s 271(1)(b) - failure to comply with the notices issued - the reasons explained by the assessee are bonafide and reasonable. - penalty imposed u/s 271(1)(b)......
September 14, 2018 Case Laws Income Tax

Disallowance of electricity payment paid in cash to Jodhpur Vidyut Vitran Nigam Limited u/s 40A(3) - there was business expediency of making cash payments so that there.....
September 14, 2018 Case Laws Customs

Refund - duty was paid under protest - The payment under protest by itself would tantamount to claiming refund, but, it cannot be turned down merely because he has not......
September 14, 2018 Case Laws Customs

Refund claim - duty paid under protest - assessment of bill of entry subject to test report - it can be said that the assessment was made provisionally by the assessing.....

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Latest Circulars

F: section129(1)(b) of Rajasthan GST ACT

F: Interest u/s 50 of CGST Act 2017

F: Issuance of show cause notice by the additional Director General, Dire...

F: DEPRECIATION ON CAPITAL GOODS WITH GST COMPONENT

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

N: Syncing of ITC (HS), 2022- Schedule-1 (Import Policy) with Finance Act...

C: Valuation of repurchase (repo) transactions by Mutual Funds

A: ADJUDICATION OF MULTIPLE SHOW CAUSE NOTICES

A: Penalty under Section 129 not imposable due to improper E-Way bill whe...

N: Central Government approves SKAN Research Trust, Bengaluru under the c...

N: Amendment in Notification No. 02/2017-Central Tax, dated the 19th June...

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST