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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2551 to 2600 of 6256 Records

1 ....48 49 50 515253 54 55 56........ 126

August 27, 2018 Case Laws Income Tax

Reopening of an assessment beyond 4 years - deduction u/s 80IB(10) - development of housing project. - One of the conditions thereof being that no person shall be......
August 27, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - ITAT deleted the penalty - Additions u/s 41(1) - one time settlement with the SBI - Bank has waived a sum including interest - assessee......
August 27, 2018 Case Laws Income Tax

Additional depreciation @20% u/s 32(1)(iia) - vehicle used for the transport of Ready Mix Concrete (RMC) for use in their construction site, from their own manufacturing....
August 27, 2018 Case Laws Indian Laws

Conviction u/s 138 of the Negotiable Instruments Act, 1881 - the parties ought to be allowed to settle the matter - The offence, therefore, is compounded in terms of the....
August 27, 2018 Case Laws Customs

Rejection of release of imported goods - restricted item or not? - Biodiesel or HSD? - Director General of Foreign Trade confirmed that import of the goods is free -......
August 27, 2018 Case Laws Customs

Redemption fine and duty imposed on seized vehicle - bonafide purchaser or Porsche Carrera car - The customs duty and redemption fine can be demanded from the person in.....
August 27, 2018 Case Laws Customs

Valuation of imported goods - Nylon coated and uncoated fabric 60 - There has been violation of principles of natural justice - the adjudicating authority is directed to....
August 27, 2018 Case Laws Service Tax

Works contract service - commercial or industrial construction - sub-contract - the service tax is not leviable on the sub-contractor activities undertaken by the......
August 27, 2018 Case Laws Service Tax

Import of Online information and data base access or retrieval services - the OIDA service received by the appellant is not in relation to any business or commerce and......
August 27, 2018 Case Laws Central Excise

Validity of second SCN - the assessee cannot be vexed twice for the same set of allegations - the Commissioner of Central Excise and the Tribunal fell in error in coming....
August 27, 2018 Case Laws Central Excise

Substantial expansion of industries - area based exemption - North Eastern Region - Filing of supporting documents is simply a procedure therefore late filing of......
August 27, 2018 Case Laws Central Excise

Jurisdiction - power of departmental authorities in keeping the adjudicating proceedings arising out of the show cause notice dated 27th April 2005 in abeyance, till the....
August 27, 2018 Case Laws Central Excise

Non-reversal of CENVAT Credit - Inputs lost during the process of manufacture are not required to be considered for reversal of credit - credit remains allowed.
August 27, 2018 Case Laws Central Excise

Classification of Watch (Digital ATM Surveillance Solution) & Iwatch DVR (Digital Video Recording) - Since the prime function of these devices as explained by the......
August 25, 2018 Circulars Income Tax

Subject : Conduct of assessment proceedings through ‘E-Proceeding’ facility during 2018-19-regd.
August 25, 2018 Case Laws GST

Release of detained vehicle with goods - e-way bill was not tendered for the goods in movement - The modus operandi adopted by the petitioner is to transport the goods......
August 25, 2018 Case Laws Income Tax

Diallowance of expenses after estimation of profit u/s 144 - ITAT deleted the additions - It is not required for the AO to apply net profit at a particular rate while......
August 25, 2018 Case Laws Income Tax

Reassessment of a case beyond 6 years - directions were issued u/s 150(1) - adequate opportunity of hearing to the concerned party was not given - The directions issued.....
August 25, 2018 Case Laws Income Tax

Penalty u/s 271B - AO observed that, assessee had got prepared a bogus / fabricated audit report - assessee, in making submission, contradicts his earlier version that......
August 25, 2018 Case Laws Income Tax

Minimum alternate Tax (MAT) - Corporation established under DVC Act, 1948 - The proviso to sec. 211(2) of the Companies Act, 1956 was not applicable. - the provisions of....
August 25, 2018 Case Laws Income Tax

Income from other sources u/s 56 - Taxability of Awards for Sportsmen - assessee has received various awards - Indian professional shooter - benefit of exemption allowed.
August 25, 2018 Case Laws Income Tax

TDS u/s 194I on payment of annual lease rent aid to UPSIDC - assessee in default - the deductee has shown the amount paid as income and also paid taxes thereon,......
August 25, 2018 Case Laws Income Tax

TDS u/s 194C - there is no express or implied contract between the assessee and the transporter. It is a case of engaging the transporters by the supplier and supply the....
August 25, 2018 Case Laws Customs

Interest on delayed Refund of SAD - relevant date - The period of limitation sought to be imposed upon refunds claimed and a restriction on the claim for interest,......
August 25, 2018 Case Laws Customs

Classification - Ethylene Di-chloride (EDC) - insecticide imported for a non-insecticidal purpose - EDC imported by the petitioner being not a product put up in forms or....
August 25, 2018 Case Laws Customs

Import of medical equipments duty free - Since the conditions of exemption notification are not fulfilled by the Appellant the benefit of exemption Notification No......
August 25, 2018 Case Laws Central Excise

Liability of Excise duty - whether the statements of the buyers can be used against the Appellants - it was not open to the Adjudicating Authority to rely upon the said.....
August 25, 2018 Case Laws Central Excise

Refund - unjust enrichment - excise duty has not been claimed from the buyer of the goods and the same has been reflected in “Excise Duty Refund Receivable Account” -......
August 25, 2018 Case Laws Central Excise

Refund claim - unjust enrichment - it is found that refund amount, in question, had not been reflected by the respondent under the heads of account of Loans & Advances,.....
August 25, 2018 Case Laws VAT and Sales Tax

Detention of goods with vehicle - KVAT - The vehicle had evaded checking by the authorities and as is seen from the records, it had to be chased and intercepted for......
August 25, 2018 Case Laws VAT and Sales Tax

Maintaining Duplicate copy of Invoice - Carbon copy or otherwise - When there is a specific mandate to maintain a duplicate it can only be with a carbon copy. Otherwise,....
August 25, 2018 Notifications GST

Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
August 24, 2018 Case Laws GST

Seizure of goods - inter-state transit of goods - Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way......
August 24, 2018 Case Laws Income Tax

Validity of provisions of Section 115JB & 80IC - whether ultravires - the provisions are in accordance with law and the Government has power to introduce such provisions....
August 24, 2018 Case Laws Income Tax

Protective assessment u/s 143(3) r.w.s 153C - since the AO has made the addition substantively in the hands of HUF, in the year 2009-10 and there was no ambiguity in the....
August 24, 2018 Case Laws Income Tax

Levy of penalty u/s 271AAA - additions on account of unaccounted receipts derived from land trading and commission income - In the absence of any inquiry in this regard,....
August 24, 2018 Case Laws Customs

Whether when the appellant has paid the entire duty amount alongwith the interest and the penalties, the proceedings would have been concluded - Held Yes.
August 24, 2018 Case Laws Customs

Import of DVD/CD manufacturing machine - denial of benefit on the ground that the exemption notification is meant for a complete line of DVD/CD manufacturing machine and....
August 24, 2018 Case Laws Customs

Imposition of anti-dumping duty - goods originated in China, value addition made in Sri Lanka - who would be regarded as exporter country? - when there is an aggregate......
August 24, 2018 Case Laws Customs

Classification of indicator panel incorporating Liquid Crystal Devices (LCDs) - Since these LCD modules are not meant for electrical signaling apparatus or for indicator....
August 24, 2018 Case Laws Service Tax

Evasion of Service Tax - there is a huge amount of service tax outstanding belonging to the period when the petitioner was one of the Directors of the said Company,......
August 24, 2018 Case Laws Service Tax

Business Support Services - the gas storage facility in industrial unit are not fitting into overall scope of infrastructural support services
August 24, 2018 Case Laws Service Tax

Condonation of delay of 5 months and 3 days in filing appeal before the Commissioner (appeals) - A litigant does not stand to benefit by resorting to delay. In fact he......
August 24, 2018 Case Laws Service Tax

Jurisdiction - Refund claim - Whether the ld. CESTAT was right in law in holding that the assessee being service recipient was entitled to file the refund claim before......
August 24, 2018 Case Laws Service Tax

Recovery of amount refunded - Department did not file any appeal against the Order-in-Original granting refund to the appellant which has attained finality and cannot be....
August 24, 2018 Case Laws Service Tax

Nature of activity - manufacture or service - The activity of the appellant of strapping the wire rod mill products of their client in the factory of the client with the....
August 24, 2018 Case Laws Service Tax

Classification of service - appellants had been appointed as custodian of imported edible oils under Customs Act, 1962 and had rented/leased out their storage tanks in......
August 24, 2018 Case Laws Service Tax

Rent-a-cab Service - Even when they collected the service tax, they have not deposited with the Government. The assessee has also not filed ST-3 returns and thereby......
August 24, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit availed - The Commissioner(Appeals) has rejected the refund on mere technicalities after accepting that the appellants are eligible......
August 24, 2018 Case Laws Central Excise

Tribunal as well as two Commissioners of Excise department exceeded the jurisdiction and committed an error in making observations against the High Court and the Supreme....

1 ....48 49 50 515253 54 55 56........ 126

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F: Registration Required or Not

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

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

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...