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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 2901 to 2950 of 6256 Records

1 ....55 56 57 585960 61 62 63........ 126

August 7, 2018 Case Laws Income Tax

Grant of exemption under Section 10(23C)(vi) - whether for the purpose of approval under Section 10(23c)(vi), the objects of the Trust should include only educational......
August 7, 2018 Case Laws Income Tax

Applications for settlement u/s 245D rejected - since there was no true and full disclosure, there is no scope for any interference under Article 226 of the Constitution of India.
August 7, 2018 Case Laws Income Tax

Disallowance of loss claimed - CIT(A) is correct in holding that the valuation of shares at a lesser price than the cost was resorted to only to claim notional loss.
August 7, 2018 Case Laws Income Tax

Disallowance of expenditure u/s. 37(1) - professional charges paid - quantum of allowance - There is no power to AO to reduce the claim, whereas he can examine whether......
August 7, 2018 Case Laws Income Tax

Unexplained cash credit u/s 68 - proof of donation received - the assessee not only disclosed its donation but also produced confirmation from the Secretary of the trust....
August 7, 2018 Case Laws Income Tax

The compensation so paid for not carrying any activity in relation to any business (commodity trading business) would be taxable going by the plain meaning of section 28(va)(a).
August 7, 2018 Case Laws Customs

Refund of duty paid under protest - Doctrine of promissory estoppel - the Bill of Entry was admittedly filed by the respondent only on 1.5.2008. - importer can then lay.....
August 7, 2018 Case Laws Customs

Redemption fine and penalty - There is indeed violation of Foreign Trade Policy that despite the minimum import price fixed by the DGFT, the appellant have imported the.....
August 7, 2018 Case Laws Customs

Liability of duty - duty free bunker - there is absolutely no evidence to produced to show that the said bunker was used while the vessel was on coastal run. In these......
August 7, 2018 Case Laws Customs

Safeguard duty - Section 8C of the Customs Tariff Act, 1975 - Import of Carbon black - the safeguard duty imposed under Section 8C of the Customs Tariff Act, 1975, Vide.....
August 7, 2018 Case Laws Service Tax

Interpretation of statute - classification of service - the assessee has not relied upon any authority to say that the specific exclusion of one head or one commercial......
August 7, 2018 Case Laws Service Tax

Levy of service tax - Activity of Bullet proofing and Mine proofing vehicles for Para military force and CRPF and BSF - The appellant is liable to pay the service tax as....
August 7, 2018 Case Laws Central Excise

Refund of accumulated CENVAT Credit - export of exempted goods - The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term......
August 7, 2018 Case Laws Central Excise

100% EOU - failure to fulfill the export conditions - the appellant themselves treated CD/ CD-R and Stamper as a different goods. Now their stand that both are similar......
August 7, 2018 Case Laws Central Excise

100% EOU - levy of duty on Empty Drums of inputs imported - whether the appellant being 100% EOU is liable to pay duty on Empty Drums of inputs imported under exemption.....
August 7, 2018 Case Laws VAT and Sales Tax

Levy of Tax - Stock Transfer of Goods - the Form 'F' would not be considered conclusive proof of Stock Transfer - the burden to prove that the transaction was of......
August 6, 2018 Case Laws Income Tax

Depreciation on intellectual property rights (IPR) acquired and purchased by the assessee - There cannot be a ground and reason to hold that the assessee had not “put to....
August 6, 2018 Case Laws Income Tax

Enhancement of amount by way of loss claimed on valuation of certain shares by the Ld.CIT(A) - CIT(A) has power to enhance and accordingly the contentions of assessee on....
August 6, 2018 Case Laws Income Tax

Disallowance of expenditure u/s. 37(1) - allowable busniss expenditure - AO cannot step into the shoes of assessee to re-fix the amount - There is no power to AO to......
August 6, 2018 Case Laws Income Tax

TDS u/s 192 - value of the perquisite - the amended provision as per section 17(2)(vi) is only to determine the value of ESOP transaction and the obligation for......
August 6, 2018 Case Laws Customs

SEZ Unit - rejection of refund claim - jurisdiction over port of import - the finding of Asst. Commissioner Import Mumbai to refuse refund claim on grounds of......
August 6, 2018 Case Laws Customs

Rejection of an amount of the customs duty paid in excess - assessment was not challenged - The excess duty claimed by the respondents considering the FOB price as......
August 6, 2018 Case Laws Service Tax

Classification of Services - If the goods are moved out of the factory or into the factory they meet the definition of “cargo” and the activities of handling it is......
August 6, 2018 Case Laws Service Tax

Appellate Authority which exercised quasi-judicial power should not be influenced by departmental clarifications and Board Tariff Ruling while adjudicating the cases.
August 6, 2018 Case Laws Service Tax

Cargo Handling Services - agricultural produce - raw sugar is a product which has undergone processing - the benefit of exemption is not extendable to raw sugar. Thus,......
August 6, 2018 Case Laws Service Tax

Penalty u/s 78 - reverse charge mechanism - revenue neutrality - assessee could have gained nothing since the entire amount could have been available to them as CENVAT......
August 6, 2018 Case Laws Service Tax

CENVAT Credit - input services - outdoor catering service - restaurant service - credit cannot be allowesd since in the negative list - however no penalty.
August 6, 2018 Case Laws Service Tax

Valuation - receipt of bonus by the service provider for efficient use of diesel and explosives - this amount was not known at the time of provision of services - This......
August 6, 2018 Case Laws Service Tax

Valuation - inclusion of interest on free loan - The cost of the bank guarantee is incurred by the appellant - Thus, there is no case to add an amount of notional......
August 6, 2018 Case Laws Service Tax

Manpower recruitment and supply agency services - campus placement fees from the willing students enrolled by ICFAI - placement facilitation provided by educational......
August 6, 2018 Case Laws Central Excise

Valuation - manufactured goods under-valued - quantification of evasion - nothing has been brought on record by the appellants that the statements have been recorded......
August 6, 2018 Case Laws Central Excise

Classification - appellants manufactured and cleared two types of needles for sutures i.e. one having horizontal punch and the another having vertical punch - the......
August 6, 2018 Case Laws Central Excise

CENVAT Credit - input services - 'tour operator services’ used for transporting workers and staff to the factory - the assessee is not entitled to the credit of service.....
August 6, 2018 Case Laws Central Excise

Invocation of Extended Period of Limitation - This being the legal position requiring interpretation by the Hon’ble Supreme Court, it can be safely assumed that there......
August 6, 2018 Case Laws Central Excise

Deemed manufacture - labeling or re-labeling of containers and repacking from bulk packs to retail packs - if the appellant is undertaking manipulation of documents to......
August 6, 2018 Case Laws Central Excise

Claim of exemption for manufacture of corrugated tray /pads - the product in question are product of corrugated paper and corrugated paper board and these are also used.....
August 5, 2018 Case Laws VAT and Sales Tax

Appointments of administrative member (technical member) of the tribunal - Constitutional validity of Section 11 of the VAT Act and Rule 6 of the VAT Rules - concept of.....
August 4, 2018 Case Laws GST

Classification of Supply - The activity of Body Building undertaken by the Applicant, carried out on the chasis supplied by the principal in the capacity of a job......
August 4, 2018 Case Laws GST

Works contract - Composite supply - pooling sub-station, Transmission Lines and Feeder Bay Work - work involves both supply of goods and supply of services, which are......
August 4, 2018 Case Laws Income Tax

Installation PE in India - since no business activities were carried out by the assessee in India, it is unreasonable to conclude that the assessee has any PE in India.
August 4, 2018 Case Laws Income Tax

Denial of exemption u/s.11 - proof of charitable activities - there is no merit in the action of the lower authorities for decline of claim of exemption in respect of......
August 4, 2018 Case Laws Income Tax

Denying the exemption u/s 11 - the income over and above amount for ₹ 25 lacs from the business activity i.e. from the exploitation of its right to hold Davis Cup.....
August 4, 2018 Case Laws Income Tax

Deduction u/s. 54 - CIT(Appeals) as an appellate authority cannot deny the benefit of deduction - If the assessee is entitled to deduction while computing the long term.....
August 4, 2018 News GST

Hon. Minister Piyush Goyal briefing media about the decisions taken in the GST Council Meet, at a press conference in New Delhi
August 4, 2018 Case Laws Customs

Provisional release of the seized goods - SCN issued by the JC - it is not understood as to how and why the provisional release was granted by the Commissioner who as......
August 4, 2018 Case Laws Service Tax

Classification of services - The aircraft has been allowed to be used by the charterer but the effective control and possession remains with the appellant. The appellant....
August 4, 2018 Case Laws Service Tax

Business support service - sharing of the infrastructure of the hospital - It is merely collecting money on behalf of the diagnostic centres for providing them the......
August 4, 2018 Case Laws Service Tax

Small service provider - exemption upto ₹ 10 lacs - use of brand name of others - Benefit of N/N. 6/2005-ST - Business Auxiliary services - the appellant is not......
August 4, 2018 Case Laws Service Tax

Renting of Immovable Property Service - notional interest accruing on the lumpsum amounts received - There is no justification for inclusion of the notional interest in.....
August 4, 2018 Case Laws Service Tax

Cold storage facility for agricultural produce - The appellant is not engaged in the activity of storage of agricultural produce - the benefit as storage of agricultural....

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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...

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