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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2501 to 2550 of 6256 Records

1 ....47 48 49 505152 53 54 55........ 126

August 30, 2018 Case Laws Income Tax

Estimation of the annual value of the property - The income of the assessee both from leasing the space as well as providing maintenance services had to be considered......
August 30, 2018 Case Laws Income Tax

Estimation of the annual value of the property - No justification for the action of the Assessing Officer in disregarding the actual rent declared by the assessee for......
August 30, 2018 Case Laws Customs

Additional posts are created/sanctioned for the ICDs/CFSs/ACCs/EPZ for which the developer undertakes to bear the cost of the staff posted. The payment is in the nature.....
August 30, 2018 Case Laws Customs

Scope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty u/s 125(2) of the Customs Act on the goods which are confiscated......
August 30, 2018 Case Laws Customs

Prohibition of appellant-CHA to transact the business under Chennai Customs jurisdiction - Detention of Consignment - The CHA is not an inspector to weigh the......
August 30, 2018 Case Laws Indian Laws

Information denied under RTI Act - Mere apprehension that a third party has declared income, which is lower than the true income, cannot justify disclosure of Income Tax....
August 30, 2018 Case Laws Service Tax

Nature of service - permitting the students to use the factory premises for their research work as a part of their academic curriculum will not make the receipt of the......
August 30, 2018 Case Laws Service Tax

In case of non-payment of pre-deposit, appeal should not have been admitted or else rejected but dismissal of appeal without consideration of its merit requires......
August 30, 2018 Case Laws Central Excise

CENVAT Credit - service tax paid in respect of insurance policies - The argument of the revenue that the office package policy has no connection with the manufacturing......
August 30, 2018 Case Laws Central Excise

CENVAT credit - input services - case of Revenue is that since the respondents have more than one unit, they ought to have taken ISD registration and distributed the......
August 30, 2018 Case Laws VAT and Sales Tax

Input tax credit - purchase of wind mill - when the erection of wind mill for the purpose of generating power in the manufacturing process shall be construed as capital.....
August 29, 2018 Notifications DGFT

Import policy of Petroleum bitumen under HS code 2713 20 00 and other residues of petroleum oils or of oils obtained from bituminous minerals under HS Code 2713 90 00 is 'Free'.
August 29, 2018 Notifications DGFT

Export Policy of Bio-fuels - Export Policy of bio-fuels is revised from 'Free' to 'Restricted' as per the National Policy on Biofuels-2018.
August 29, 2018 Case Laws Insolvency and Bankruptcy

Once the applicant is not an ‘Operational Creditor’ and his claimed dues not being ‘operational debt’, the present petition filed under section 9 of the Code for......
August 29, 2018 Case Laws Income Tax

Bad debts - CIT(A) and Tribunal concurrently held that the respondent bank would also be a scheduled bank and consequently allowed the bad debts u/s 36(1)(viia)(a) of......
August 29, 2018 Case Laws Income Tax

Levy of late fee u/s. 234E - delay in filing of TDS statement - case of the assessee does not fall under the purview of amendment as the first quarter for the assessment....
August 29, 2018 Case Laws Income Tax

Disallowance towards commission expenditure - The payments in commission are made on a monthly/periodical basis based on the clearing of the bills of the assessee......
August 29, 2018 Case Laws Income Tax

Revision u/s 263 - case of “no enquiry” - admittedly Assessing Officer at assessment stage has not verified amount shown under “suspense account”. It is very apparent......
August 29, 2018 Case Laws Income Tax

Depreciation on intangible assets - The above issue could be raised in the AY 2005-06 when the assets entered into the block. Once the assets became part of a block of......
August 29, 2018 Case Laws Income Tax

Carry forward and set off of losses - the status of the company was “closely held company”, i. e. , a company in which public is not substantially interested, when the......
August 29, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - The presence of an arbitration clause in the share purchase agreement would not cause any impediment with regard to initiation.....
August 29, 2018 Case Laws Customs

Import of Gold Jewellery - prohibited goods or not? - The gold is not a prohibited item. It can be imported only with certain conditions as prescribed under Exim Policy.....
August 29, 2018 Case Laws Companies Law

Winding up of respondent company under Section 433 (e) on the ground of inability to pay the debt - proof of bonafide debt - It is settled position in law that winding......
August 29, 2018 Case Laws Customs

Refund of Customs Duty paid in excess - denial of refund on the ground that the assessment had become final, there being no challenge to such assessment - considering......
August 29, 2018 Case Laws Customs

Non-declared goods - Gold chain, carried on her body - the contention of the appellant that the gold chains were worn on her person and does not fall within the category....
August 29, 2018 Case Laws Customs

Import of used Digital Multifunction Printing Machine (MFD) - restricted item or not? - as there is no absolute prohibition on import of these goods and but only a......
August 29, 2018 Case Laws Customs

Revocation of CHA License - Forfeiture of Security deposit - show-cause notice issued beyond 90 days is not sustainable in law being violative of the Regulations.
August 29, 2018 Case Laws Central Excise

CENVAT credit - trading activity versus removal of inputs as such - If the clearances of inputs as such is allowed under the provisions of Rule 3 of the CENVAT Credit......
August 28, 2018 Notifications DGFT

The limit of Rs One Crore per year for exports on free of cost exports basis for export promotion for Status Holders is removed and is made 2% of average annual export......
August 28, 2018 Circulars Customs

Dispensing with the requirements of documents being submitted at the time of “Registration” and “Out of Charge” at “DPD/RMS Facilitation Centre” and CFSs in view of......
August 28, 2018 Case Laws Income Tax

Valuation of closing stock - the action of the AO of changing the method of valuation of closing stock without pointing out any reason for the rejection of valuation of.....
August 28, 2018 Case Laws Income Tax

Penalty u/s. 271D r.w.s. 269SS - No penalty u/s. 271D can be levied on an assessee where the loans have been accepted in an assessment u/s. 143(3) of the Act made by the....
August 28, 2018 Case Laws Income Tax

Disallowance of assessee’s claim of long term capital loss - as per AO purchase and sale of shares was nothing but a colourable device to generate loss to be set off......
August 28, 2018 Case Laws Income Tax

Income Tax Disclosure Scheme, 2016 (IDS 2016) - Error in the declaration - As soon as the petitioner realised the error, remaining sum was paid. Such payment was also......
August 28, 2018 Case Laws Income Tax

Power of tribunal recalling an earlier order in exercise of powers for rectification u/s 254 - ITAT, by majority order, recalled the order - No reason was shown by the......
August 28, 2018 Case Laws Income Tax

Determination of additional income - notional sales - unaccounted purchases and stock - To the extent that the Appellate Tribunal accepted the quantum of additional......
August 28, 2018 Case Laws Income Tax

Nature of subsidy received under the Technology Upgradation Fund Scheme - revenue or capital receipt - The subsidy was clearly for the purpose of upgrading the machinery....
August 28, 2018 Case Laws Companies Law

Guilty of professional or other misconduct - Member of ICSI - basic controversy regarding filing of Form-32 - Appellant was negligent in filing Form-32 on both the......
August 28, 2018 Case Laws Customs

Penalty u/s 112 (a) of Customs Act, 1962 - Smuggling - In the absence of anything to indicate that appellant played any role in importing tyres in the guise of chappals,....
August 28, 2018 Case Laws Service Tax

Penalty - The appellant is an illiterate person, not knowing the provisions of the Service Tax but he paid the Service Tax along with the interest and 25% of the......
August 28, 2018 Case Laws Service Tax

The value of goods and materials supplied free of cost by a service recipient to the provider of the taxable construction service, being neither monetary or non-monetary....
August 28, 2018 Case Laws Service Tax

SEZ Unit - Refund claim - There is no service in the nature of “retainership service” - Unless the nature of the service rendered is clear and the service tax paid is......
August 28, 2018 Case Laws Service Tax

Commercial coaching or training centre services - assessee were registered under the Societies Act, 1860 - appellant is covered under the commercial coaching and......
August 28, 2018 Case Laws Service Tax

CENVAT credit on the tippers - the demand is hit by limitation as there is no suppression, mis-statement of facts with an intention to evade duty, while declaring that......
August 28, 2018 Case Laws Service Tax

Refund of unutilized service tax paid - output services that are exported in terms of Rule 6A of the Service Tax Rules - Denial of refund on the ground that certain......
August 28, 2018 Case Laws Central Excise

Rebate claim - condition of filing rebate claim within 1 year is squarely applicable to the rebate of duty when dealt [with] by Assistant/Deputy Commissioner of a......
August 28, 2018 Case Laws Central Excise

Benefitof exemption - CRCA sheets, howsoever cut to size and used for manufacture of handset and coin operated phones, cannot be considered as parts, components and......
August 28, 2018 Case Laws Central Excise

CENVAT Credit - common inputs used in manufacturing activity of dutiable products as well as exempt products - appellant has in fact gone a step ahead and had availed......
August 28, 2018 Case Laws VAT and Sales Tax

Levy of penalty - it was found that Form-38 being carried with the goods was not complete in various respects and certain columns specially Column No. 6 relating to the.....
August 27, 2018 Case Laws Income Tax

Protective assessment - assessee had declared the income under the income tax declaration scheme 2016 - Once declaration of the same income under the IDS, 2016 has been.....

1 ....47 48 49 505152 53 54 55........ 126

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