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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2301 to 2350 of 6256 Records

1 ....43 44 45 464748 49 50 51........ 126

September 8, 2018 Case Laws Income Tax

Valuation of the shares - there cannot be any scope of introduction of assessee’s unaccounted income through allotment of shares at unreasonably high priced shares.......
September 8, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency process - in the case of operational creditors, the petition filed by a foreign company need not observe such requirements of a statute which are......
September 8, 2018 Case Laws Customs

Refund of the Terminal excise duty (TED) - Deemed Export - Any subsequent amendment made to the existing policy liberalizing the Scheme and exempting payment of TED......
September 8, 2018 Case Laws Customs

Refund of CVD paid - period of limitation - The respondents’ apprehension that if the petitioner’s submission is accepted, there would be no period of limitation is not.....
September 8, 2018 Case Laws Service Tax

Jurisdiction of Commissioner - Commissioner under his revisionary power has issued SCN, imposing penalty, by invoking extended period of limitation - Penalty u/s 76, 77.....
September 8, 2018 Case Laws Service Tax

Place of supply of services - Services of promotion of their products availed by an agent outside India - Reverse charge mechanism - The service falls under clause (iii)....
September 8, 2018 Case Laws Service Tax

Refund Claim - whether the appellant have locus standi to file refund claim or not? - service tax deducted and deposited by the Housing Board on behalf of the appellant.....
September 8, 2018 Case Laws Service Tax

Providing of cash van service with security guard is covered under ‘cash van service’ and cannot be termed as ‘security services’ as the dominant service is......
September 8, 2018 Case Laws Service Tax

The activity involves supply of ‘Fire Hydrant System’ as well as ‘Erection, installation’ of the same for Krishi Upaj Mandi. This nature of activity is squarely covered.....
September 8, 2018 Case Laws Central Excise

Clandestine removal - Chewing Tobacco - the charge of clandestine removal cannot be proved merely on the basis of statement - since the charge of clandestine manufacture....
September 8, 2018 Case Laws Central Excise

The Department was put to knowledge by putting information in ST-3 returns and it cannot be said that the appellants had suppressed any facts from the Department with an....
September 8, 2018 Case Laws Central Excise

CENVAT Credit - Input service - brokerage/Commission obtained by the selling the constructed residential units - The Explanation inserted in Rule 2(1) of Rules, 2004......
September 7, 2018 Circulars DGFT

Paragraph 2.79 D has been included in the Handbook of Procedures of FTP 2015- 20 to lay down the procedure for export of SCOMET items for display/exhibition/tenders/RFP/....
September 7, 2018 Circulars DGFT

Paragraph 2.79 C has been included in the Handbook of Procedures of FTP 2015- 20 to lay down the procedure for export of SCOMET items for repair/replacement purposes
September 7, 2018 Circulars DGFT

lock-wise fulfilment of EO under the EPCG Scheme - Hand book of Procedures 2015-20 amended to facilitate intimation to Regional Authorities without digital signature
September 7, 2018 Act Rules FEMA

Approval of the Reserve Bank in certain cases for establishment of branch office, liaison office or project office or any other place of business in India - Regulation 5....
September 7, 2018 Act Rules FEMA

Reporting requirements in case of Foreign Direct Investments (FDI)- Regulation 13 of the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident.....
September 7, 2018 Case Laws Income Tax

TDS u/s 194L/194LA - section 194L or section 194LA of the I.T. Act, 1961 had absolutely no application to the facts and circumstances of the present case. The squatters.....
September 7, 2018 Case Laws Income Tax

Claim of Liquidated damages - ascertained liability - Admittedly, in the instant case, no such past events have been placed before the Assessing Officer to show that......
September 7, 2018 Case Laws Income Tax

Protective assessment - tribunal quashed the order of protective assessment - In all fairness, the Tribunal ought to have decided the application filed for deferment by.....
September 7, 2018 Case Laws Income Tax

Recovery of tax - immediately after the order passed by AO as confirmed by the CIT(A) without waiting for appeal period - Pathetic incompetence of the officer either in.....
September 7, 2018 Case Laws Income Tax

Demand of interest - assessee sought adjustment of refunds due to the petitioner against the outstanding demands u/s 245 - Revenue directed to adjust the refund with the....
September 7, 2018 Case Laws Income Tax

Condonation of delay denied - It is well settled that when substantial justice and technical considerations are pitted against each other, cause of substantial justice......
September 7, 2018 Case Laws Income Tax

A person who is Managing Director or Director, as the case may be, of the company, on the date of filing of the appeal before the Tribunal is only authorized to sign and....
September 7, 2018 Case Laws Income Tax

No justification for CIT(A) to dismiss the appeal of assessee-company as withdrawn because it is well settled Law that assessee-company having once filed an appeal......
September 7, 2018 Case Laws Income Tax

Nature of rental income - Letting-out/renting-out the property was in fact business of the assessee-company. Therefore, same was correctly claimed by assessee-company as....
September 7, 2018 Case Laws Income Tax

Interest income - tax-ability u/s 56 - If the assessee company receives any amount which is inextricably linked with the process of setting up its plant and machinery,......
September 7, 2018 Case Laws Income Tax

Taxability of sum received as interest on enhanced compensation - interest awarded u/s. 28 of the Land Acquisition Act, 1894 - enhanced compensation received on......
September 7, 2018 Case Laws Income Tax

Frivolous appeals by Revenue - the tax authorities are callously heedless and uncaring vis-à-vis the pain and harassment caused by such obdurate acts to the public whom.....
September 7, 2018 Case Laws Income Tax

Loss from mutilated currency notes claimed as business loss/business expenditure in computation of taxable total income - AO to allow the loss to the extent of 20%
September 7, 2018 Case Laws Companies Law

Restoration of the name of the company as been struck off by the respondent - Pr. Commissioner of Income Tax (PCIT) sought restoration for the purpose of proceedings......
September 7, 2018 Case Laws Customs

Jurisdiction of DGFT - Power to recover customs duty - the said authority did not have power to act as Customs officer recovering the unpaid customs duty failing which,.....
September 7, 2018 Case Laws Service Tax

Rejection of benefit of VCES, 2013 - recovery of Interest - The recovery notice in the absence of any adjudication order prima facie is without jurisdiction - interim stay granted.
September 7, 2018 Case Laws Customs

DFIA scrips - Subsequent cancellation of the licenses/scrips - fraud or suppression continues, if document is not genuine and contrary interpretation defeating......
September 7, 2018 Case Laws Customs

Immediate suspension of Container Freight Station (CFS) - Illegal removal of seized/confiscated goods - The order is in the nature of fixing the petitioner for the lapse....
September 7, 2018 Case Laws Customs

Classification of imported goods - cargo sling - The highly technical equipment cannot be differentiated into smaller parts and cannot be classified as per the make of a....
September 7, 2018 Case Laws Customs

Demand of differential duty. - the machinery provisions of law cannot subordinate the charging provisions of the statute. There is no material evidence to sustain the......
September 7, 2018 Case Laws Customs

Classification of Imported Bitumen - whether ‘petroleum bitumen’ or ‘natural bitumen’? - It is strange that a chemical laboratory arrogating to itself the expertise of......
September 7, 2018 Case Laws Service Tax

Business Auxiliary Services - threshing and re-drying operations of tobacco leaves - activity of the assessees is in relation to the agriculture and not subject to......
September 7, 2018 Case Laws Service Tax

Reversal of CENVAT Credit - common input services - The mechanism adopted by the appellant for following both sub-rule (2) and sub-rule (3) in respect of different......
September 7, 2018 Case Laws Service Tax

CENVAT Credit - reversal of proportionate credit - Banking and other Financial Services - input service - Cash Credit/ Over Draft (CC/OD) services - whether the said......
September 7, 2018 Case Laws Central Excise

Classification of goods - 36 products of fertilizers marketed as 'Plant Growth Promoters' - Whether the circular can be issued to provide an extended meaning to the term....
September 7, 2018 Case Laws Central Excise

Rebate of Excise duty paid - export of Biscuits - the availability of the exemption depended upon various factors. Hence, it cannot be concluded that the exemption was......
September 7, 2018 Case Laws Central Excise

Valuation - inclusion of price of warranty services in assessable value - Although the amounts become payable only later, in our view, this would still come within the......
September 7, 2018 Case Laws VAT and Sales Tax

Levy of Purchase Tax - purchases of such seeds from various farmers - the assessee had made purchases of seeds from the farmers who are unregistered dealers - the......
September 6, 2018 Circulars Customs

Setting up of the Office of the Commissioner (Investigation-Customs) created under CBIC-regarding
September 6, 2018 Case Laws Income Tax

Levy of penalty u/s 272A(2)(k) - failure to deliver or cause to deliver a copy of the statement (e-TDS return and e-TCS return) within the time - assessee had a......
September 6, 2018 Case Laws Income Tax

Genuineness of expenses - although the said expenditure was not fully supported by the relevant supporting documentary evidence as pointed out by the authorities below......
September 6, 2018 Case Laws Income Tax

No stretch of imagination the greater good of the society can be presumed to be served when identically placed individuals are meted with separate codes and actions. -......
September 6, 2018 Case Laws Customs

Classification of an item - Kindle e-reading devices - Kindle devices are not covered under the exemption notification as they were/are not “electrical machines with......

1 ....43 44 45 464748 49 50 51........ 126

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