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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 3001 to 3050 of 6256 Records

1 ....57 58 59 606162 63 64 65........ 126

August 2, 2018 Case Laws VAT and Sales Tax

Levy of Sales Tax - sale of voice transmission service - goods do not cover the electromagnetic waives or radio frequencies for the purposes of Article 366(29A)(d) and.....
August 1, 2018 Circulars GST

Withdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–Central Tax dated 31.03.2018 – reg.
August 1, 2018 Circulars Customs

Mandatory RFID scaling in case of movement of goods under warehousing bond - Postponed till 1-10-2018
August 1, 2018 Case Laws Income Tax

Accrual of income in India - Salary/ remuneration received by the assessee in respect of the foreign employment is not taxable in India under provision of section 5 (2).....
August 1, 2018 Case Laws Income Tax

Entitlement to benefit of section 11(1)(a) & 1l(l)(d) and u/s 12 - assessee’s income by way of fees cannot be held to be derived from property held under the trust......
August 1, 2018 Case Laws Income Tax

Deduction u/s.11 on profits earned out of training and consultancy - the same was incidental to the attainment of the objects of the assessee society, which are charitable in nature.
August 1, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - proof of accumulated profits - if the AO has accepted the income returned by the said company and not made any changes in the......
August 1, 2018 Case Laws Income Tax

Penalty imposed u/s.271E and 271D - taking and repayment of loan from the various sister concerns through Journal Entry - all the entries is the bona fide belief of the.....
August 1, 2018 Case Laws Customs

Classification of imported goods - Probat Roasting Unit - The classification of the coffee roasting machine under CTH 84193100 of Customs Tariff Act is upheld
August 1, 2018 Case Laws Customs

Classification of imported software - the software imported by the appellants is a standalone independent software as given in the form of CD and can be loaded on any......
August 1, 2018 Case Laws Service Tax

Business Auxiliary Service - The appellant have carried out the processing of machining, drilling, shot blasting and painting, thereafter, the resultant product is final....
August 1, 2018 Case Laws Service Tax

Franchise Services - services rendered to domain registrars - It becomes abundantly clear that both registry and registrars are independent entities operating on......
August 1, 2018 Case Laws Service Tax

Renting of Immovable Property Service - non-payment of service tax - the amounts reflected in Form 26 AS represent the correct value of the services which has to be......
August 1, 2018 Case Laws Service Tax

Refund of tax paid by sub-contractor - Since both the parties had discharged the service tax liability for the some work, tax amount paid twice, cannot be retained by......
August 1, 2018 Case Laws Central Excise

Manufacture - activity of printing of plain PVC sheet - on the bought out manufactured PVC sheet mere printing activity will not amount to manufacture - the printing of.....
August 1, 2018 Case Laws Central Excise

Valuation - related party transaction - mere fact of sharing common premises and services of employees do not make the two entities related in terms of Section......
August 1, 2018 Case Laws Central Excise

Classification of goods - CFL lamps - the goods cleared by IAFL from Noida unit were appropriately classifiable under Tariff Item No.85393110.
August 1, 2018 Case Laws VAT and Sales Tax

Stock Transfer - When F-Forms are supplied and the consignor is asked to prove the transport of goods, it is the duty of the assessee to establish such transport, since.....
August 1, 2018 Case Laws VAT and Sales Tax

Levy of VAT - Intra-state or inter-state levy? - works contract - turnkey project - If the transfer of goods, which are incorporated in the works, are those brought from....
July 31, 2018 News GST

Tax Evasion in Post-GST Regime
July 31, 2018 News GST

Note on Simplified Returns and Return Formats July, 2018
July 31, 2018 Act Rules Customs

Sea Cargo Manifest and Transhipment Regulations, 2018 will come into force w.e.f. 1.11.2018 instead of 1.8.2018
July 31, 2018 Case Laws Customs

When there is ambiguity in exemption notification which is subject to strict interpretation, the benefit of such ambiguity cannot be claimed by the subject/assessee and.....
July 31, 2018 Case Laws Income Tax

Capital Gains - The perfection of the title from perpetual leasehold rights to complete ownership had, in such circumstances, to be regarded as a cost of acquisition......
July 31, 2018 Case Laws Income Tax

Sales suppression detected on survey - The assessee having filed its return claiming deduction for the entire expenditure incurred, there is no warrant for making......
July 31, 2018 Case Laws Income Tax

Exemption - the trust can be created even orally and if the assessee is able to give some evidence of creation of such Trust by a word of mouth, the same shall be......
July 31, 2018 Case Laws Income Tax

Expenditure towards acquiring and oping of retail outlets / stores - Operations of these stores at various locations is one composite business and once business had been....
July 31, 2018 Case Laws Income Tax

Addition as Excise duty refund (Self Cenvat Credit) - it is capital receipt - the entire receipt itself cannot be treated as part of taxable receipt and the entire......
July 31, 2018 Case Laws Income Tax

Receipts from domain name registration - the charges received by the assessee for services rendered in respect of domain name is royalty within the meaning of Clause......
July 31, 2018 Case Laws Income Tax

Wharfage charges paid to the KPT is not rent and no TDS is liable to be deducted under the provisions of section 194I of the Act.
July 31, 2018 Case Laws Indian Laws

Cheque bounced - Since no demand was made by the payee or holder in due course, of the subject cheques, by issuance of a statutory notice under section 138, the......
July 31, 2018 Case Laws Customs

Violation of import conditions - the present vehicle (in CKD condition) was imported having electric capacity of more than 250 watt which as per mandatory requirement is....
July 31, 2018 Case Laws Customs

Valuation of imported goods - dry dates of Sukkur variety - The enhancement of the value on the basis of SIIB alert circular without first rejecting transaction value as....
July 31, 2018 Case Laws Service Tax

Rajasthan Housing Board (RHB) will be liable for payment of service tax on the lease amounts recovered by them from the allottee of commercial properties and shops by......
July 31, 2018 Case Laws Service Tax

Rebate/refund claim - export of services - Since the appellant has failed to exercise the doctrine of reasonable time with respect to remaining two claims, those have......
July 31, 2018 Case Laws Service Tax

CENVAT Credit - The appellant is wholly owned corporation of Government of India (PSU) and cannot be attributed with any mala fide so as to justifiably invoke the longer....
July 31, 2018 Case Laws Service Tax

CENVAT Credit - The appellant being in the Banking Sector, cannot be expected to indulge in such clandestine availment of small amounts of Cenvat credit, when they are......
July 31, 2018 Case Laws Central Excise

CENVAT Credit - inputs - supply of bought items such as soap and Herbal oil with manufactured items - credit denied - demand confirmed.
July 31, 2018 Case Laws Central Excise

Classification of goods - tents made of 'cotton' - description of the goods covered by the said SCN matches with the entry in the said notification stating to be......
July 31, 2018 Case Laws VAT and Sales Tax

Time Limitation - escapement of turnover - When there is no limitation prescribed for completion, there could only be the principles of reasonableness applied, on facts.....
July 31, 2018 Case Laws VAT and Sales Tax

If after payment of quarterly tax the compounding application is rejected, necessarily, the assessee will have to file returns by producing the books of account.......
July 30, 2018 Circulars DGFT

The exporters/ members of trade are requested to apply in the online module for SEIS only after 01.09.2018.
July 30, 2018 Act Rules Companies Law

Declaration from Subscribers and First Directors - Requirement of submission of Affidavit done away with - Mere declaration in specified form will be enough - Rule 15 of....
July 30, 2018 Act Rules Companies Law

One Person Company - Meaning of the term "resident in India" who is eligible to incorporate one person company amended - Rule 3 of the Companies (Incorporation) Rules, 2014.
July 30, 2018 Case Laws GST

Valuation under GST - Reduction on account of Discount - Section 15(3)(b) of the CGST Act - Whether the amount paid to authorized dealers towards “rate difference” after....
July 30, 2018 Case Laws Service Tax

Classification of Services - the appellant was providing food services in the premises of Noida Golf Course at Noida - whether the services would fall under the head......
July 30, 2018 Case Laws Service Tax

Commercial Training & Coaching Services - appellant is engaged in only selling of study material to the students of these coaching centers and paying VAT on sale of......
July 30, 2018 Case Laws Income Tax

Transfer pricing - Addition on account of the interest on receivables - the six months period granted by assessee is reasonable and so no interest can be levied just......
July 30, 2018 Case Laws Income Tax

Estimation of profit of Suppressed turnover - Generally in real estate/contract cases, profit is estimated at 12.5%. As assessee has mostly sold real estate plots, we......
July 30, 2018 Case Laws Income Tax

Exclusion of investments in 'Mutual Funds Growth Option' while calculation the disallowance u/s 14A r.w.r. 8D - being investment yielding taxable income - AO directed to....

1 ....57 58 59 606162 63 64 65........ 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...

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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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...

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

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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...

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...