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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2801 to 2850 of 6256 Records

1 ....53 54 55 565758 59 60 61........ 126

August 11, 2018 Case Laws Income Tax

Scrutiny/ regular assessment u/s 143(3) - validity of notice issued u/s 143(2) - Belated claim of refund with interest by making application u/s 119(1)(b)(c) - There is.....
August 11, 2018 Case Laws Income Tax

Exemption u/s 10(23C)(vi) r.w.s. 11 - When the assessee’s activities or the purposes are considered as existing for purposes of profit, its claim u/s 11 that it is......
August 11, 2018 Case Laws Customs

SAD Refund - whether the appellant have committed any illegality in filing the two claims for refund of SAD under Notification No.102/07/CUS, with respect to two......
August 11, 2018 Case Laws Indian Laws

Cheque bounce case - Prosecution proceedings u/s 138 of the Negotiable Instruments Act - Whether moratorium prohibiting institution of a proceeding as provided for in......
August 11, 2018 Case Laws Service Tax

Works Contract Service - Construction activity - The hostel which was constructed was a girls hostel and hospital which was need of the Jaipur was constructed. - It was.....
August 11, 2018 Case Laws Service Tax

Valuation - demand of service tax on security deposit made by tenant - he demand raised in the impugned order is erroneous being made on the refundable security deposit.....
August 11, 2018 Case Laws Service Tax

Refund claim of service tax on services which were exempted with retrospective effect - Illegal action of CPWD in adjusting security deposit of the petitioner - CPWD......
August 11, 2018 Case Laws Central Excise

Classification of goods - assembly of various bought-out electrical items and accessories - The process of mounting two components/items on the wooden or plastic board......
August 11, 2018 Case Laws Central Excise

Job-work - who is liable to pay duty - although the job worker is a manufacturer by virtue of the exemption notification r/w declaration made by the raw materials......
August 11, 2018 Case Laws Service Tax

Refund of service tax paid - Scope of Rule 5B of CCR - Since the respondent discharged the service tax liability in the capacity of recipient of service, Rule 5B should.....
August 11, 2018 Case Laws VAT and Sales Tax

Time Limitation - whether this Court can entertain a Revision Petition under Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005, which is filed beyond the......
August 10, 2018 Notifications GST

Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months from July, 2018 to March, 2019
August 10, 2018 Notifications GST

Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the period from July,....
August 10, 2018 Notifications GST

Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
August 10, 2018 Circulars GST

The fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use (soil or crop......
August 10, 2018 Circulars GST

GST will be payable by the refinery only on the net quantity of petroleum gases retained by the recipient manufacturer for the manufacture of petrochemical and chemical products.
August 10, 2018 Circulars GST

Applicable GST rate on Disc Brake Pad - in view of the HSN Explanatory Notes that the said goods, namely “Disc Brake pad” for automobiles, are appropriately classifiable....
August 10, 2018 Circulars GST

Applicable GST rate for bus body building activity - in case the supply made is that of bus, and accordingly supply would attract GST @28%. - In the case as mentioned at....
August 10, 2018 Circulars GST

Applicable GST rate on cotton quilts under tariff heading 9404-Scope of the term “Cotton Quilt” - a quilt filled with cotton constitutes a cotton quilt, irrespective of.....
August 10, 2018 Circulars GST

Applicability of GST on marine engine - the supplies of marine engine for fishing vessel (being a part of the fishing vessel), falling under tariff item 8408 10 93 attracts 5% GST.
August 10, 2018 Circulars GST

Classification and applicable GST rate on real zari Kasab (thread) - imitation zari thread or yarn known as “Kasab” or by any other name in trade parlance, would attract....
August 10, 2018 Circulars GST

Appropriate classification of baby wipes, facial tissues and other similar products - if the baby wipes are impregnated with perfumes or cosmetics, then the same would......
August 10, 2018 Circulars GST

GST rate on Human Blood Plasma - normal human plasma would attract 5% GST rate under List I (S. No. 186), whereas plasma products would attract 12% GST rate, if......
August 10, 2018 Circulars GST

Applicability of GST on supply of safe drinking water for public purpose - supply of drinking water for public purposes, if it is not supplied in a sealed container, is exempt from GST.
August 10, 2018 Circulars GST

Applicable GST rate on refined beet and cane sugar - would attract GST @ 5%.
August 10, 2018 Circulars GST

Applicability of GST on Fortified Toned Milk (with vitamins ‘A’ and ‘D’) - attracts NIL rate of GST
August 10, 2018 Circulars GST

Applicable GST rate on treated (modified) tamarind kernel powder and plain (unmodified) tamarind kernel powder - both attract 5% GST
August 10, 2018 Case Laws Income Tax

Exemption u/s 11 - Application of income for charitable purposes - Where in the law has it been provided that a trust has to incur expenditure on its own and cannot give....
August 10, 2018 Case Laws Income Tax

Payment of compounding fee to RBI for default in obtaining approval form RBI for the purpose of FIPB and FEMA - Claim of expenditure not hit by the explanation to......
August 10, 2018 Case Laws Income Tax

Transfer pricing - knowledge management systems - assessee seeks to be identified as a BPO and not as a KPO - the services rendered by it are specialized and require......
August 10, 2018 Case Laws Customs

Duty Drawback - export of handicrafts items of export of furniture - the fact that the appellant is registered with the ‘Export Promotion Council for Handicrafts’, is......
August 10, 2018 Case Laws Customs

Classification of goods - Unless and until the nature of the goods is ascertained it is not proper to decide whether the goods can be classified by taking recourse of......
August 10, 2018 Case Laws Service Tax

Demand of service tax - mistake in recording the amount due - Section 74 does not contemplate any particular format as such, empowering the Central Excise to rectify the....
August 10, 2018 Case Laws Service Tax

Commercial concern or not - Merely because the appellant has referred in the his address as Capital consultancy, even if it is a proprietor ship firm, it is an......
August 10, 2018 Case Laws Service Tax

Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which.....
August 10, 2018 Case Laws Service Tax

CENVAT Credit - common input services - non-maintenance of separate records - Rule 6(3)(i) - only the Cenvat credit in respect of input services relatable to their uses.....
August 10, 2018 Case Laws Central Excise

Classification of goods - appellants procured “Commingled Crude oil” and Dehydration process was undertaken - merely alleging that the burden was on the appellants is......
August 10, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - supplementary invoices - duties which became payable by the manufacturer on account of willful misstatement or suppression of......
August 10, 2018 Case Laws Central Excise

CENVAT Credit - reasonable steps to be taken by the assessee to ensure that duty has been paid by the supplier of inputs - The department has not sufficiently proved its....
August 10, 2018 Case Laws Central Excise

Benefit of exemption from payment of National Contingent Calamity Duty (NCCD) on the POY - Captive consumption of POY - Whether the NCCD is payable on POY captively......
August 10, 2018 Case Laws Central Excise

Entitlement of Interest on delayed refund - relevant date for calculation of Interest - interest is payable only from the date after completion of 3 months from the date....
August 10, 2018 Case Laws Central Excise

CENVAT Credit - input services - rent-a-cab - in terms of clause (B) of definition of capital goods provided under Rule 2 (a) the motor vehicle taken on rent by the......
August 10, 2018 Case Laws VAT and Sales Tax

Principles of Natural Justice - reversal of Input Tax Credit - assessing authority would lead us to infer that he has taken the report submitted by the Enforcement Wing.....
August 9, 2018 Case Laws Service Tax

Extended period of limitation - it is admitted on record that the respondent had not got itself registered and had failed to file return within the prescribed period of.....
August 9, 2018 Act Rules Customs

Application - Regulation 2 of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 as amended.
August 9, 2018 Notifications Customs

Courier Imports and Exports (Clearance) Amendment Regulations, 2018 as amended.
August 9, 2018 Act Rules Companies Law

Matters to be included in Board's Report for One Person Company and Small Company - Rule 8A of the Companies (Accounts) Rules, 2014
August 9, 2018 Act Rules Companies Law

Matters to be included in Board’s report - information related to cost records and one more item included - Rule 8 of the Companies (Accounts) Rules, 2014
August 9, 2018 Circulars DGFT

The Merchandise Exports from India Scheme (MEIS) rates for certain items has been enhanced for exports made on or after 01.11.2017
August 9, 2018 Circulars DGFT

Procedure for filling online application for IEC/ modification in IEC/eIEC is laid down. IEC will henceforth be system generated and applicant will have the facility of.....

1 ....53 54 55 565758 59 60 61........ 126

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

F: ITC Issue in case of Acqusition of Company in Insolvency

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

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

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

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

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...