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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2851 to 2900 of 6256 Records

1 ....54 55 56 575859 60 61 62........ 126

August 9, 2018 Act Rules DGFT

Panipat (Haryana) is included in the list of towns of export excellence for Carpets, Other Textile Floor Coverings and Bed Linen.
August 9, 2018 Act Rules DGFT

List of items not allowed for import under Export From India Schemes under Chapter 3 - All items removed - Now there is no restriction as per Appendix-3A
August 9, 2018 Case Laws GST

Transitional Credit - Krishi Kalyan Cess (KKC) - The accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service......
August 9, 2018 Case Laws GST

Classification of the product - Caesarstone - whether classified under HSN code 2506 or 6810 for the purpose of levy of GST? - to be classified under HSN code 6810 -......
August 9, 2018 Case Laws Income Tax

Cancellation of registration u/s 12AA - Exemption u/s 11 - supply of midday meals - The assessee, as rightly found, is engaged in a business and there can be no......
August 9, 2018 Case Laws Income Tax

Capital gain tax u/s 45 - shares distributed in family settlement - this Tribunal is of the considered opinion that there is no transfer of capital asset, hence, it is......
August 9, 2018 Case Laws Income Tax

Deduction u/s 54F - where the assessee purchased new house out of his money, exempt ion under s.54F cannot be denied to the assessee, regardless of the fact that the......
August 9, 2018 Case Laws Income Tax

TDS u/s 194J OR 194C - carriage fee/ Channel Placement fee paid - No stretch of imagination, considering the nature of transaction, the argument of the appellant that......
August 9, 2018 Case Laws Income Tax

Gain on sale of shares - accommodation entry or not - the income in question is a bonafide Long Term Capital Gain arising from the sale of shares and hence exempt from income tax
August 9, 2018 Case Laws Income Tax

Addition u/s 69 - Until and unless these witnesses were present during the assessment proceedings, the assessee was denied the proper opportunity of cross examination.......
August 9, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - recording of satisfaction - mere direction in the assessment order to initiate penalty proceedings - Concealment/furnishing inaccurate......
August 9, 2018 Case Laws Customs

Extension of time for re-import of goods - In this case, export consignment could not pass the test of FDA, and accordingly, the appellant has no option for......
August 9, 2018 Case Laws Service Tax

Levy of service tax - Goodwill - reimbursable expense - It is the case of the Department that the amount is the consideration received by the appellant for services......
August 9, 2018 Case Laws Service Tax

CENVAT Credit - duty paying documents in original are required to be produced by the appellants to the adjudicating authority. Thereafter, the Adjudicating Authority......
August 9, 2018 Case Laws Service Tax

Classification of services - payments are only actual charges paid to the various statutory bodies and for electricity maintenance in common area and the same is......
August 9, 2018 Case Laws Service Tax

Penalty u/s 76, 77 and 78 of FA - No malafide can be attributed to the respondent, who is organized under Government of India - No penalty.
August 9, 2018 Case Laws Service Tax

Franchise services - business of refining of crude oil and marketing of petroleum products - HPCL have not provided franchise service to the dealers. The agreement made.....
August 9, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - The demand under Rule 6 can be raised only if it is established that the appellant have availed CENVAT credit in respect of the inputs which.....
August 9, 2018 Case Laws Central Excise

Clandestine removal - the computer printouts in the facts at hand do not fulfill the mandatory provisions of Section 36B-(2) & (4) of the Central Excise Act, in so far......
August 9, 2018 Case Laws Central Excise

Cenvat Credit - The words ‘exempted goods’ refer only to a situation where the goods are exempted from all kinds of excise duties in so far as Rule 6(1) of the Cenvat......
August 9, 2018 Case Laws Central Excise

CENVAT Credit - input services - Dredging Service is nothing to do with the customer to whom final product is sold. The service charge of Dredging Service is borne by......
August 9, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - ‘Suppression’ being altogether contradictory to ‘Confusion’, the same cannot be made applicable in the given circumstances,......
August 9, 2018 Case Laws VAT and Sales Tax

Input Tax Credit - Reduction in set off - Axis Gold ETF Scheme - denial of ITC as the goods purchased by the petitioner on which input tax credit is claimed are not......
August 8, 2018 News Indian Laws

DRI busted Foreign Currency Smuggling Racket involving Foreign Nationals; Foreign Currencies worth ₹ 6.14 crore seized
August 8, 2018 Circulars GST - States

SIB MANAGEMENT SYSTEM for search and seizure operations under GST
August 8, 2018 Case Laws Income Tax

Transfer pricing adjustment - Shifting of the testing parties in the same breath is not permissible. - all the three persons stand in the same footing, as such, the same....
August 8, 2018 Case Laws Income Tax

Establishment of Permanent Establishment (PE) in India - Onus is heavily upon the revenue to establish that that assessee’s activity had crossed the threshold period of.....
August 8, 2018 Case Laws Money Laundering

Offence under PMLA - provisional attachment orders - defaulters are happy if the attachment would continue against the mortgaged properties despite of passing the......
August 8, 2018 Case Laws Customs

Warehoused goods - Relinquishment of rights - There is no prohibition on the owner of the goods to exercise the right to relinquish the title of goods after the......
August 8, 2018 Case Laws Customs

Indo-Sri Lankan Free Trade Agreement (ISFTA) - Since all the remaining COOs have been recertified and found as being in order by the Sri Lankan authorities, the impugned....
August 8, 2018 Case Laws Customs

The Customs officers have no jurisdiction on the appellant to seize the goods in S.E.Z. area therefore seizure of the goods in question is set aside.
August 8, 2018 Case Laws Service Tax

Classification of services - The method of charging or invoicing does not in itself determine whether the service provided is a single service or multiple services.......
August 8, 2018 Case Laws Service Tax

Classification of services - preparation of Electoral Photo Identity Card (EPIC) - Assessee cannot be said to have rendered any photographic services to an individual or....
August 8, 2018 Case Laws Service Tax

Levy of Service tax - royalty paid to M/s Unisys Corporation, USA - whether taxable under Intellectual Property Right Service or not? - Revenue failed to prove the IPR......
August 8, 2018 Case Laws Service Tax

Penalty u/s 78 of FA - apart from a mere sentence that there is prima facie case of suppression of facts and intention to evade payment of service tax, there is no......
August 8, 2018 News GST

THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) AMENDMENT BILL, 2018
August 8, 2018 News GST

THE UNION TERRITORY GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018
August 8, 2018 News GST

THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 (IGST Amendment Bill, 2018) - As introduced in the Lok Sabha as on 7-8-2018
August 8, 2018 News GST

THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2018 (GST Amendment Bill, 2018) as introduced in the Lok Sabha as on 7-8-2018
August 8, 2018 Case Laws Service Tax

Extended period of limitation - The appellant has disclosed the entire information in their Annual Accounts and at the time of filing of ST-3 returns. The Commissioner......
August 8, 2018 Case Laws Central Excise

CENVAT Credit - cables and capacitator - The cables laid down by the assessee as also the other capital goods laid down en-route the grid and the factory premises for......
August 8, 2018 Case Laws Central Excise

Manufacture - assembling of different segment and components of CTC machine - CTC machine when installed at the buyers site by rooting it to ground, would be immovable......
August 8, 2018 Case Laws Central Excise

Pre-deposit - utilization of CENVAT Credit account for payment of pre-deposit - payments made from Cenvat Credit Account are considered as due payments for considering......
August 8, 2018 Case Laws Central Excise

Time limitation for availing CENVAT Credit - the credit can be taken immediately on receipt of the inputs. There is no bar provided in the Cenvat Credit Rules that......
August 8, 2018 Case Laws Central Excise

CENVAT Credit - Renovation of Union room - denial of credit on renovation work undertaken in recreation room for separate union room along with interest is upheld
August 7, 2018 Notifications GST

Special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process - window will remain open till......
August 7, 2018 Case Laws GST

Classification of product, “SIKA Block Joining Mortar” - 'SIKA. Block Joining Mortar' is classified under Tariff Item 3824 - Appellate AAR modified the order of AAR.
August 7, 2018 Case Laws GST

Export of services or not? - The Appellant promotes the courses of the University, finds suitable prospective students to undertake the courses, and, in accordance with.....
August 7, 2018 Case Laws GST

Composite Supply/ Mixed Supply - UPS supplied with external storage battery - naturally bundled goods - The storage battery has multiple uses and can be put to different....
August 7, 2018 Case Laws Income Tax

Payment of bonus to shareholder employees / directors - allowability u/s 36(1)(ii) - the payment made to the four employee directors of the company is not a payment made....

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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...

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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...