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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2451 to 2500 of 6256 Records

1 ....46 47 48 495051 52 53 54........ 126

September 1, 2018 Case Laws Income Tax

Refund of Tax - a deemed acceptance of the return of income furnished by the assessee stands and holds good and consequently, any tax paid either along with the return......
September 1, 2018 Case Laws Income Tax

Transfer pricing adjustment - The mandate of the CBDT circular is that the Assessing Officer should make a reference to the Transfer Pricing Officer - There is no......
September 1, 2018 Case Laws Income Tax

The preoperative expenses are all generally revenue expenditure and by applying a wrong test, which is not the decisive test, the Authorities had concurrently committed.....
September 1, 2018 Case Laws Income Tax

CIT-A having struck down the action of the AO in taxing short term capital gains, had proceeded to make some observations, to somehow bring to tax the short term capital....
September 1, 2018 Case Laws Income Tax

If the AO is allowed to reopen the assessment after the order of the CIT(Appeals), then the tax payers may not have confidence on the judicial system of this country.
September 1, 2018 Case Laws Income Tax

TDS u/s 195 - remittance of USD 14,000 towards “training fees” - India-USA Tax Treaty - Foreign entity is not having P.E. in India - It is not a case of “make available”....
September 1, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - All indications were that the assessee used money for its own purposes as it did by advancing substantial amounts enjoying the profits of.....
September 1, 2018 Case Laws Income Tax

Withholding tax credit deducted by US based subsidiary of the assessee company in USA on payment of interest loan - Indo-US DTAA - If the TDS certificate is produced by.....
September 1, 2018 Case Laws Customs

Valuation of imported goods - Chartered Engineer’s report, admits that goods imported by appellant are only scrap but scrap was in the kind of ‘Tread’, ‘Taste’, and......
September 1, 2018 Case Laws Customs

Project Import - benefit of concessional rate of duty - the appellants had registered the contract before clearance of the warehoused goods and hence they are eligible......
September 1, 2018 Case Laws Customs

Revocation of registration of appellant as a Courier Agency - The revocation proceedings were initiated for the very same incident upon which no inquiry has been......
September 1, 2018 Case Laws Indian Laws

Dishonor of cheque - Though the loan jointly borrowed by both the accused, the alleged cheque was not signed by the petitioner and as such, no offence under Section 138.....
September 1, 2018 Case Laws Service Tax

Reverse charge - in any case if the argument of revenue neutrality is accepted as permissible defense in the present case entire scheme of payment of taxes on reverse......
September 1, 2018 Case Laws Service Tax

Classification of Services - Activity of renting of land along with renting of plant and machinery fell under the category of “renting of immovable property” and “supply....
September 1, 2018 Case Laws Central Excise

Time limitation for issuance of SCN - the proceedings are pending for the last more than 16 years when fresh notice for date of hearing was issued on 3.5.2017 - Section.....
September 1, 2018 Case Laws Central Excise

CENVAT credit - the assessee is entitled to the benefit of CENVAT credit on capital goods on the Line 3 of their plant as it was declared to be meant for manufacture of.....
September 1, 2018 Case Laws Central Excise

CENVAT Credit - adjustment of credit prior to 01.09.2014 - taking credit after 6 months from the date of invoice - insertion of 6th proviso in the Rule 4 of Cenvat......
September 1, 2018 Case Laws Central Excise

Review of Order - Doctrine of merger - Admittedly, in the case in hand, the Hon'ble High Court as well as the Hon'ble Apex Court has not passed any speaking order, in......
September 1, 2018 Case Laws Central Excise

Classification of goods - ‘Chocolate’ namely “Parle 2-in-1 Eclairs” - “Kismi Toffee” and “Kismi Toffee Bar.” - the goods manufactured by the appellants are Sugar......
September 1, 2018 Case Laws Central Excise

Clandestine removal - Product contains tobacco or not - The physical examination by the Revenue officer is not acceptable who is not a chemical examiner - The duty......
September 1, 2018 Case Laws Central Excise

CENVAT Credit - payment of duty @1% or 2% under N/N. 01/2011-CE - Cenvat credit is not availed by virtue of the provisions of said Rule 3 of Cenvat Credit Rules, 2004......
September 1, 2018 Case Laws VAT and Sales Tax

Denial of input tax credit (ITC) - Supplier failed to deposit the tax - The State is deprived of the tax to that extent and hence there is no question of input tax......
August 31, 2018 Notifications Income Tax

Income-tax (9th Amendment), Rules, 2018.
August 31, 2018 GST

GST (Amendment) Acts, 2018 to amend CGST Act, IGST Act, Compensation to States Act and UTGST Act, got Presidential assent as on 29.8.2018
August 31, 2018 Case Laws Income Tax

Despite delayed filing of appeal, the petitioners (revenue) have given a totally misleading statement before this Court. - We are shocked that the Union of India through....
August 31, 2018 Case Laws Income Tax

Assessee in default - Provisions of section 201(1)/201(1A) do not authorize the Department to treat the same default under two provisions.
August 31, 2018 Case Laws Income Tax

Exemption u/s 54/54F - The assessee should not own more than one residential house, other than the new asset. The word used in the section is the residential house but......
August 31, 2018 Case Laws Income Tax

Deduction u/s 80P(2)(a)(i) - interest earned from investment made in nationalized bank by a cooperative society engaged in providing credit facilities to its members, is....
August 31, 2018 Case Laws Income Tax

Rectification of mistake - Rebate claim u/s 88E - as per AO assessee has also earned income by way of short term capital gains on which the assessee has paid STT and......
August 31, 2018 Case Laws Income Tax

Addition on account of difference in the total receipts shown in the Form No. 26AS as against the receipts shown in the books of account - even if additions so made, the....
August 31, 2018 Case Laws Income Tax

Addition u/s 68 - evidences about the receipt of the cash and repayment of the cash despite those persons having proper bank account - whole explanation of the assessee.....
August 31, 2018 Case Laws Income Tax

Transfer pricing - ALP - Section 92 is not an independent charging section to bring in a new head of income or to charge tax on income which is otherwise not chargeable under the Act.
August 31, 2018 Case Laws Income Tax

Denial of claim for exemption u/s 11 - Merely came into existence of provision of Section 2(15) of the Act nowhere makes the object of the Assessee commercial in nature.....
August 31, 2018 Case Laws Customs

Remission of duty - section 23 of Customs Act, 1962 - goods destroyed while in custody of the custodian - coconut milk - goods were not in compliance with the shelf life....
August 31, 2018 Case Laws Service Tax

CENVAT Credit - service tax paid on Reimbursement of expenses - Department and CESTAT denied the credit as no service was being provided by the the person claiming......
August 31, 2018 Case Laws Service Tax

Renting of immovable property Services - appellant have allotted land in the Gazipur market yard which is known as flower marketing committee to various dealers/traders.....
August 31, 2018 Case Laws Service Tax

Fashion Designing service. - amounts recovered by the appellant towards the activity of designing such as design of Jodhpuri, blazer etc, which was carried out by the......
August 31, 2018 Case Laws Service Tax

Extended period of limitation - the appellants being a Government-sponsored organization cannot be alleged to have intent to evade payment of duty. Understandably, no......
August 31, 2018 Case Laws Service Tax

Erection Installation & Commissioning service - For availing the benefit of the exemption under N/N. 11/2010-ST the service provider need not be a distribution licencee,....
August 31, 2018 Case Laws Service Tax

Cable Operator Service - the assessee had not properly maintained the record of number of connections and charges collected from the subscribers - demand confirmed.
August 31, 2018 Case Laws Central Excise

The Commissioner(Appeals) has allowed the appeals of the appellant on merits but still remanded the matter back to the original adjudicating authority for de novo......
August 31, 2018 Case Laws Central Excise

Classification of goods - mosquito repellants coils - whether mosquito repellants coils manufactured by the respondent are liable to be classified under Chapter Heading.....
August 30, 2018 News Indian Laws

Extension of Date - Framing of Income Tax rules relating to Significant Economic Presence as per Section 9(1)(i) of the Income Tax Act,1961, Comments and suggestions
August 30, 2018 Circulars Customs

Forwarding of samples for testing to the Outside Laboratories- reg.
August 30, 2018 Case Laws GST

Classification of goods - rate of GST - The PVC floor Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18% (9% each of CGST and......
August 30, 2018 Case Laws Income Tax

Disallowance of school expenses - contribution for the running of the FACT School - an expenditure for the smooth functioning of the business of the assessee and an......
August 30, 2018 Case Laws Income Tax

Profit earned on sale of shares - frequency and volume of purchase and sale of shares shows, intention of assessee was to generate income through trade, rather than......
August 30, 2018 Case Laws Income Tax

MAT - adjustment made in the book profit computed U/s 115JB in respect of share of the assessee in the income of the joint venture - whether the share of profit from......
August 30, 2018 Case Laws Income Tax

Annual value determination - Estimating the value of the house property - assessee should be granted vacancy allowance.
August 30, 2018 Case Laws Income Tax

TDS u/s 194C - non deduction of tax at source (TDS) on warehousing & collection charges - there is no element of ‘income’ in these transactions, it is just reimbursement....

1 ....46 47 48 495051 52 53 54........ 126

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Goods matched documents like e-way bill and invoices; detention order ...

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H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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