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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2601 to 2650 of 6256 Records

1 ....49 50 51 525354 55 56 57........ 126

August 24, 2018 Case Laws Central Excise

Transfer of CENVAT credit - closure of factory - having accepted the closure certificate of Gurgaon Unit, it will not be appropriate to reopen the same almost after four....
August 24, 2018 Case Laws Central Excise

Method of valuation - manufacture of transformers as well as their installation on a turnkey basis - Captive consumption in execution of contract - The entire amount......
August 23, 2018 Case Laws Income Tax

TDS u/s 195 - Taxability of management fees paid by the appellant to UST Global - The remuneration received by the US Company for the services offered to the Indian......
August 23, 2018 Case Laws Income Tax

Speculative loss or not - the impugned loss falls under the proviso (d) to section 43(5) of the Act and therefore cannot be treated as speculative loss and as such the......
August 23, 2018 Case Laws Income Tax

Disallowance u/s 37(1) - interest paid by the assessee u/s 30(4) of the MVAT Act, 2002 is penal in nature as it has its germane to infraction of law by the dealer while.....
August 23, 2018 Case Laws Income Tax

Deduction u/s 80IB(11C) - additional income offered during survey - investment in building - excess cash found - while confirming the additions, deduction 80IB(11C) disallowed.
August 23, 2018 Case Laws Income Tax

Long term Capital gain (LTCG) - transfer of property under a development agreement - in the absence of any consideration received by the assessee in the impugned......
August 23, 2018 Case Laws Income Tax

Additions made by AO and agreed upon by the assessee - Even if there is an agreed addition, the admission or surrender of that income cannot operate as a estoppels and......
August 23, 2018 Case Laws Income Tax

Revision u/s 263 - unexplained credits - set off of net loss from capital assets with cash credit - applicable rate of tax @30% u/s 115BBE on unexplained cash u/s 68 -......
August 23, 2018 Case Laws Income Tax

Validity of assessment u/s 153A instead of u/s 153C - neither a search was initiated u/s 132 nor books of account, other documents or any assets were requisitioned u/s......
August 23, 2018 Case Laws Income Tax

In case of interest income earned by an assessee, only the expenditure (not being in the nature of a capital expenditure) laid out or expended wholly and exclusively for....
August 23, 2018 Case Laws Income Tax

Nature of receipt - additions towards receipt of Corpus Fund - additions on account of Corpus contribution received by the appellant being a Trust - held as capital......
August 23, 2018 Case Laws Indian Laws

Dishonor of cheque due to stop-payment - Once the accused rebutted the presumption under Section 138 of Negotiable Instruments Act, the complainant is liable to prove......
August 23, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - the Company has right in the general meeting to impose restrictions and conditions which will prevail over the powers of the......
August 23, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - failure to pay dues against purchase of material - Section 9(5)(ii)(d) of the Code provides that adjudicating authority shall......
August 23, 2018 Case Laws Customs

100% EOU - customs private bonded warehouse - the action of the appellant to remove the machinery from EOU to DTA without any permission from the authorities, is......
August 23, 2018 Case Laws Customs

Advance Authorization - non-fulfillment of export obligation - Since the only ground on which demand was confirmed was non-submission of EODC and the same has now been......
August 23, 2018 Case Laws Customs

Benefit of exemption - import of “Anesthesia Ventilatory System” - the impugned goods can be considered as ventilator used with anesthesia apparatus and eligible for the....
August 23, 2018 Case Laws Service Tax

BSS - Reverse charge mechanism - The activity undertaken by the Railways for granting various approvals and supervision for siding constructed by the appellant are of......
August 23, 2018 Case Laws Service Tax

Demand of Interest - Suo motto adjustment of excess service tax paid in the subsequent months - The Department should have considered the practical difficulties on......
August 23, 2018 Case Laws Service Tax

Refund of service tax paid - onstruction activity relating to villas - The residential units constructed by them were individual independent houses not covered by the......
August 23, 2018 Case Laws Service Tax

Valuation - reimbursable postage charges in sending ordinary notice, registered notice and legal notices - only with effect from May 14, 2015, by virtue of provisions of....
August 23, 2018 Case Laws Service Tax

Event Management Service - it is clear that the services provided to the organizers is alone covered under event management and organizing of an event is not covered.......
August 23, 2018 Case Laws Central Excise

SSI Exemption - dummy units - All the units are entitled to get benefit of SSI notification, there is no requirement to maintain statutory records. Once, they are not......
August 23, 2018 Case Laws Central Excise

Refund of excess duty paid - price variation clause - where it was held that where there is price variation clause and the prices have been reduced subsequent to......
August 23, 2018 Notifications Companies Law

Due date for submission of DIR-3 KYC extended to 15-9-2018
August 22, 2018 Case Laws Income Tax

Deduction u/s 80IC - claiming the exemption at the same rate of 100% beyond the period of five years on the ground that the assessee has now carried out substantial......
August 22, 2018 Case Laws Income Tax

Charging section for discrepancy between book value and physical value of capital work in progress- ITAT observed that the same cannot be taxed u/s 69C of the Income Tax....
August 22, 2018 Case Laws Income Tax

Undisclosed income - admission of declaration of income during survey u/s 133A - without physical verification of stock and examining books of accounts, additions on the....
August 22, 2018 Case Laws Income Tax

Nature of income received in the name of share premiums - lifting of corporate veil - AO taxed the same business income - CIT(A) taxed the same as income from other......
August 22, 2018 Case Laws Income Tax

A member of Legislative Assembly (MLA) is eligible for claiming exemption 10(14) r.w.r 2BB against the transport allowance - However, postal allowance is not covered by the said rule.
August 22, 2018 Case Laws Income Tax

Revision u/s 263 - source of cash deposits in his bank account/s - The withdrawal of petty amounts, despite abundant cash-in-hand, only points out to the cash flow......
August 22, 2018 Case Laws Income Tax

Set off of unabsorbed business loss - set off against Short Term Capital Gain U/s. 50 - income arising out of a sale of business asset though not taxable as profits and.....
August 22, 2018 Case Laws Income Tax

Deduction u/s 80IE - whether interest on income refund is as part of business income or not - interest on income tax refund is held not eligible for deduction under......
August 22, 2018 Case Laws Income Tax

Reopening of an assessment beyond 4 years - issue of bogus purchases - specific and concrete information available with the AO - Reassessment proceedings sustained -......
August 22, 2018 Case Laws Service Tax

Foreign Banks Charges - liability of service tax - reverse charge mechanism - Indian Banks are recipient of service, therefore, the appellant cannot be held as recipient....
August 22, 2018 Case Laws Service Tax

Commercial Coaching or Training Service - computer training has been imparted to schools as per the agreement entered into with the Education Department of Tamil Nadu -.....
August 22, 2018 Case Laws Service Tax

BAS - sale of forms of Tamil Nadu Open University - appellant has purchased and sold the forms at the actual price. There are no ingredients attracting the levy of......
August 22, 2018 Case Laws Service Tax

Demand of service tax - It is not in dispute that the appellants have collected the amount of service tax under Survey and Exploration Service. This allegation has not......
August 22, 2018 Case Laws Service Tax

Renting of Immovable Property Services or not - provision of the space for setting up the stores - consideration by way of amount calculated as percentage on the basis......
August 22, 2018 Case Laws Service Tax

Intellectual Property Service - assessee paid royalty of 1.3% of the net selling price of Ceramic Fibre Products to Morgan Crucible Co. Plc. UK - Assessee are liable to.....
August 22, 2018 Case Laws Service Tax

Business Auxiliary Service or Agricultural Extension Services? - The appellant was required to provide scientific research and knowledge to agriculture practices through....
August 22, 2018 Case Laws Central Excise

Refund of accumulated Cenvat Credit - closure of factory - the judicial discipline is required to be maintained. The Tribunal cannot distinguish the High Court judgments....
August 22, 2018 Case Laws Central Excise

CENVAT Credit - denial of credit on the sole ground that the service provider has not deposited the same with the Revenue - credit cannot be denied on this ground.
August 22, 2018 Case Laws Central Excise

100% EOU - Under-Valuation - For quantification of additional duty in such a case, it has to be imagined that the article imported had been manufactured or produced in......
August 22, 2018 Case Laws Central Excise

Valuation - inclusion of cost of design and drawing - The drawings supplied by the customers being only dimensions of the components could therefore have no value -......
August 21, 2018 News GST

Extension of last date for filing GST returns by taxpayers in Kerala, Mahe and Kodagu extended
August 21, 2018 News GST

Extension of Last Date for filing GSTR-3B for July, 2018 extended till 24th August, 2018 for all class of taxpayers
August 21, 2018 Case Laws Income Tax

Determination of cost of construction account at CPWD rate - AO directed to allow the rate difference of 15% and supervision charges to the extent of 10% in cost of......
August 21, 2018 Case Laws GST

Detention of goods with vehicle - incomplete e-way bill - What are the documents to be carried along with the goods? - The language and the legislative intent clear,......

1 ....49 50 51 525354 55 56 57........ 126

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F: Transfer of ITC without filing ITC-02

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

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

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