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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2701 to 2750 of 6256 Records

1 ....51 52 53 545556 57 58 59........ 126

August 18, 2018 Case Laws Central Excise

CENVAT Credit - removal of inputs as such in guise of manufacture - payment of duty on removal less then availed on inputs - activity is cutting and silting of CRGO......
August 18, 2018 Case Laws Central Excise

Classification of goods - “Dhatri Brand Hair Care Herbal Oil” and “Dhatri Brand Massage Oil” - the products manufactured by the respondents fall under Chapter 30
August 18, 2018 Case Laws Central Excise

CENVAT Credit - input services - The free service sale services of the vehicle provided during warranty period is an input service for the manufacturer - credit allowed
August 18, 2018 Case Laws Central Excise

Penalty - The plea that substantial benefit should not be denied for procedural lapse is clearly not tenable as there is fraudulent availment of Cenvat credit without......
August 18, 2018 Case Laws VAT and Sales Tax

Revision of assessment - TNVAT Act - VAT audit - Though the petitioner did not produce documents before the inspecting officials, that will not be a bar for the......
August 18, 2018 Case Laws VAT and Sales Tax

Misuse of Form C - unless it makes out that the respondent or purchaser has used Form-C for the purpose of the availing concession of tax in contravention of provisions,....
August 17, 2018 Circulars Income Tax

Tax Audit Report u/s 44AB - Form 3CD - the proposed clause 30C and proposed clause 44 of the Tax Audit Report shall be kept in abeyance till 31st March, 2019 -......
August 17, 2018 Case Laws GST

Levy of GST - Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable......
August 17, 2018 Case Laws GST

Levy of GST - Supply or not - The conversion of e-Units into diamonds would constitute a supply of diamonds liable to tax under the Goods and Services Tax Act.
August 17, 2018 Case Laws GST

Levy of GST - diamonds - e-units - The derivative contracts in e-Units and settlement thereof would be treated as transactions in securities in case it involves only......
August 17, 2018 Case Laws Income Tax

Validity of notice issued u/s 148 - service of notice at an address obtained from bank account - when the Department had correct address of the assessee, sending notice.....
August 17, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - appellant wrongly claimed loss by debiting it to P & L Account on account of loss on sale of assets whereas the same was capital loss and....
August 17, 2018 Case Laws Income Tax

It was permissible for the AO to reject the books of account u/s 145 and pass assessment order u/s 144 - Instead, the AO had disallowed the claim of expenditure on......
August 17, 2018 Case Laws Income Tax

Assessment in the hands of representative / agent - Chief Financial officer (CFO) of the non-resident assessee - Merely because those shares related to the Indian......
August 17, 2018 Case Laws Income Tax

Nature of sale of Hotel premises - the intention of the parties was to sell the hotel business as a going concern and the same is nothing but a slump sale - Liable to......
August 17, 2018 Case Laws Income Tax

STCG or LTCG - determination of period of holding of property - The registration of the property which was done subsequently on 11-07-2008 was only a formality. And......
August 17, 2018 Case Laws Income Tax

Assessment u/s 153A - undisclosed income - addition based on statement of the assessee - when there is no difference in rate of tax for both the assessment years, i.e.......
August 17, 2018 Case Laws Income Tax

Levy of fee u/s 234E - Late of submission of TDS returns - all the intimations under section 200A of the Act were issued before June 1, 2015 - Levy of fee deleted
August 17, 2018 Case Laws Income Tax

Disallwance of long term capital loss - shares had been sold off market to a group company showing a loss - AO treated the said transactions as a colorable devise - AO......
August 17, 2018 Case Laws Income Tax

Assessee in Default u/s 201(1) - Failure to deduct tax at source (TDS u/s 192) - Exemption u/s 10(10AA) - The revenue’s case is KPTCL is not State Government but a......
August 17, 2018 Case Laws Indian Laws

Forfeiture of gratuity - the misconduct of the employee has caused any financial loss to the Bank - Forfeiture of gratuity is not automatic on dismissal from service; it....
August 17, 2018 Case Laws Customs

Sealing of petitioner's warehouse - confiscation of consignments - The godown was sealed on 25.10.2017. Eight months have passed, the authorities are directed to......
August 17, 2018 Case Laws Customs

Applicability of exemption notifications - The impugned goods are ventilators which are used with Anesthesia Systems. The predominance of the ventilator/Anesthesia......
August 17, 2018 Case Laws Customs

Refund of the security deposit - It is only an amount paid by the appellant as a security for the dues that may arise in case of adjudication proceedings. Since the......
August 17, 2018 Case Laws Service Tax

Levy of service tax - outstanding advances - the activity of the respondent is held to be in the nature of pure agent. As such, no service tax can be demanded on the......
August 17, 2018 Case Laws Service Tax

There is no hesitation in concluding that the exemption available to RBI in discharge of its functions should be available to the appellant working as the Agents of RBI.....
August 17, 2018 Case Laws Service Tax

Commercial Training Centre - It is trite law that exemption notifications have prospective effect unless it is explicitly provided that it is retrospective and the......
August 17, 2018 Case Laws Service Tax

Classification of services - appellants were performing certain tasks in the factory of TATA mainly in processing of coffee beans - The service rendered by the......
August 17, 2018 Case Laws Central Excise

Refund claim - even if it had paid excess excise duty, the return or refund of such excess sum cannot be effected through the route of exemption notification - The......
August 17, 2018 Case Laws VAT and Sales Tax

Branch transfers or stock transfers - The stipulations made in the declaration form ‘F’ are nothing but giving particulars of the relevant document in support of branch.....
August 17, 2018 Case Laws Central Excise

Refund claim - deemed exports - The specific inclusion of clause (1A) in Rule 5 bid clearly shows the legislative intent to allow refund facility to actual physical......
August 17, 2018 Case Laws Central Excise

SSI Exemption - clubbing of clearances - dummy units - admittedly the notice does not stands issued to the other four units, whose clearances sought to be clubbed in the....
August 16, 2018 Customs

Customs (Finalisation of Provisional Assessment) Regulations, 2018
August 16, 2018 Case Laws GST

Levy of GST - Supply or not - distinct persons - The activities performed by the employees at the corporate office in the course of or in relation to employment such as.....
August 16, 2018 Case Laws GST

Supplies to SEZ - The supply of non-alcoholic beverages/ingredients to such beverages, to SEZ units using coffee vending machines by the applicant, do not qualify as......
August 16, 2018 Case Laws GST

Classification of goods - Tarpaulins made of HDPE woven fabrics’ are, therefore, laminate of two materials – HDPE tapes woven into fabrics and LDPE sheets/film -......
August 16, 2018 Case Laws Income Tax

Settlement of case - power of commission u/s 254F to rectify an order - levy of interest liability u/s 234B which was not levied in the original order - order of commission sustained.
August 16, 2018 Case Laws Income Tax

Rectification of an error u/s 154 - The order was passed after scrutiny u/s 143(3) - AO revised assessment order and recalculated the indexed cost of acquisition......
August 16, 2018 Case Laws Income Tax

Accrual of income in India - managed hosting services - Royalty and / or Fees for Included Services under section 9(i)(vi) / (vii) - India- USA Double Taxation Avoidance....
August 16, 2018 Case Laws Income Tax

Taxability of Interest paid by the branch (PE) in India to its parent foreign bank in Japan - Deduction of interest so paid as expenditure - the interest income received....
August 16, 2018 Case Laws Income Tax

Claim of expenditure u/s 37(1) - medical insurance premium paid for the family members of the employees of the company - Claim of expenses allowed as business expenditure.
August 16, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - the company took a loan against the Keyman Insurance Policy and this sum was advanced to the Appellant - deemed dividend is taxable only......
August 16, 2018 Case Laws Income Tax

Power of CIT(A) to enhance the penalty - the authority who has recorded satisfaction alone can levy penalty. In our considered view, the CIT(A) in the present case has......
August 16, 2018 Case Laws Insolvency and Bankruptcy

Disciplinary Processes against the Insolvency Professional who is a Professional Member of the ICSI - The infractions of the professional call for no leniency. He has......
August 16, 2018 Case Laws Insolvency and Bankruptcy

Whether Section 14 of the Insolvency and Bankruptcy Code, 2016, which provides for a moratorium for the limited period mentioned in the Code, on admission of an......
August 16, 2018 Case Laws Service Tax

Penalty u/s 78 - The assessee cannot take shelter under a faulty programme when they themselves handled in the system. The service tax could not have been calculated on.....
August 16, 2018 Case Laws Service Tax

Refund of service tax due to retrospective exemption - period of limitation - the petitioner could not have as a matter of right claimed such exemption and/or even......
August 16, 2018 Case Laws Service Tax

Refund claim - Unjust Enrichment - Since in the case in hand, the respondent herein had furnished declarations from the parties/group companies/sister concerns to whom......
August 16, 2018 Case Laws Service Tax

Power of Remand - The order passed by the Commissioner (Appeals) remanding back the matter for fresh adjudication is set aside and the case is remanded back to the......
August 16, 2018 Case Laws Service Tax

GTA Service - Mere transportation of goods by motor vehicles is not service provided by GTA and that as required under Rule 4B of Service Tax Rules, if consignment note.....

1 ....51 52 53 545556 57 58 59........ 126

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F: GST on Solar Plant

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F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

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.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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