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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 3101 to 3150 of 6256 Records

1 ....59 60 61 626364 65 66 67........ 126

July 25, 2018 Case Laws Income Tax

Disallowance of Value Added Tax (VAT) written off - assessee has neither routed the impugned write off through its profit and loss account nor does it satisfy the basic.....
July 25, 2018 Case Laws Income Tax

Eligibility to exemption u/s 11 - charging fees from the students - denial of claim as activities of the society are in the nature of business activity - AO could not......
July 25, 2018 Case Laws Income Tax

Deemed dividend addition u/s. 2(22)(e) - both the parties are engaged in similar trade and activities and the above amount was given as advance against business......
July 25, 2018 Case Laws Indian Laws

Cheque bounced - Authority to fill the date in an undated cheque - The fact that the petitioner had handed over an undated cheque, in the given facts and circumstances......
July 25, 2018 Case Laws Service Tax

Levy of Service Tax - legal services / law firm - amounts paid to senior counsel for services rendered to third party clients in the form of representation in Courts etc....
July 25, 2018 Case Laws Service Tax

Club and Association Services - principles of mutuality - The Trust and the member of Vanprastha Ashram Scheme become two different legal entities. Any services of club.....
July 25, 2018 Case Laws Service Tax

Health Club & Fitness Center Service - services provided in relation to the obesity and overweight of the patients - from the treatment offered it does nowhere occurs......
July 25, 2018 Case Laws Service Tax

Classification of services - BAS - neither in the show cause notice nor in the Order-in-Original or in the grounds of appeal, the department clarified as to which of the....
July 25, 2018 Case Laws Service Tax

Reverse Charge Mechanism - it is essential that the department say what services were received by the appellant and how they were unclassifiable and how they were liable....
July 25, 2018 Case Laws Service Tax

Consulting Engineer Service -SC dismissed the SLP of the assessee claiming the activity as works contract activity - in this case, CESTAT while confirming the demand,......
July 25, 2018 Case Laws Central Excise

Area based exemption - the conditions inserted in Notification No. 50/2003-CE are mandatory and cannot be held as mere procedural requirement - SC dismissed the appeal......
July 25, 2018 Case Laws Service Tax

Valuation - The reimbursement made by the principal to the C&F Agent on account of various expenses do not form part of amount chargeable to Service Tax
July 25, 2018 Case Laws Central Excise

Valuation - turnkey projects - inclusion of value of the accessories in assessable value of transformers - value could not be included - demand set aside.
July 24, 2018 Case Laws GST

Nature of supply - Exam Support Services - The activity involved in the exam support service as proposed at schedule-I part-A and B of the proposed agreement constitute.....
July 24, 2018 Case Laws GST

Classification of goods - rate of GST - dielectric transformer fluid - The products are not vegetable fats and vegetable oils per se - The products do not remain mere......
July 24, 2018 Case Laws GST

Classification of services - Outdoor catering services or restaurant service? - It is clear that the applicant cannot claim that they are running a canteen in SEZ. -......
July 24, 2018 Case Laws GST

Profiteering - refund of excess amount of GST paid - The allegation of profiteering made by the Applicant against the Respondent as well as the Supplier is not......
July 24, 2018 Case Laws Income Tax

Revision u/s 263 - It is no doubt the duty of the CIT to record why revision is warranted; however, the ITAT’s jurisdiction is not to rewrite the AO’s order and improve.....
July 24, 2018 Case Laws Income Tax

Claim of exemption u/s 11/12 - sponsorship contract with Samsung India Electronics Pvt. Ltd - there was no material which may suggest that the assessee association was......
July 24, 2018 Case Laws Income Tax

Exemption u/s 11 - addition on account of hostel surplus fee received by the assessee - ‘providing hostel to the students/staff working for the society is incidental to.....
July 24, 2018 Case Laws Income Tax

TDS u/s 194A - assessee had received Form 15G/15H - Not sending these Forms Specifically to CIT, TDS is a mere technical breach. Therefore, the Ld. CIT(A) has rightly......
July 24, 2018 Case Laws Income Tax

After deleted the additions in the hands of assessee, CIT(A) proceeded further in directing the AO to make the additions in the hands of some other persons and such......
July 24, 2018 Case Laws Income Tax

Transfer pricing - selection of comparable - Every difference which is likely to affect the comparability analysis has to be taken note of and suitable adjustment has to....
July 24, 2018 Case Laws Income Tax

Since the return filed before the date of search did not attain finality, return filed u/s 153A of the Act has to be treated as having been filed for the first time and.....
July 24, 2018 Case Laws Service Tax

Car Parking Charges are admittedly towards provision of open car parking place within the residential complex - the provision of parking place within the residential......
July 24, 2018 Case Laws Service Tax

Extended period of limitation - when the Department sought details of commission received by the appellant from the M/s ICICI HFC Ltd, the assessee failed to respond to.....
July 24, 2018 Case Laws Service Tax

Services provided by banks for collection of telephone bills, insurance premium on behalf of the client companies have to be considered as cash management service and......
July 24, 2018 Case Laws Central Excise

CENVAT Credit - whether the appellant could have taken the Cenvat credit of service tax paid on the services which were also utilised by their unit number-II? - since......
July 23, 2018 Case Laws GST

Nature of supply - The activity of fabrication and fitting and mounting of bus bodies on the chassis supplied by the other party is a composite supply with supply of......
July 23, 2018 Case Laws GST

The value of points forfeited of the applicant on which money had been paid by the issuer of points on account of failure of the end customers to redeem the payback......
July 23, 2018 Case Laws GST

Classification of goods - Truck Mounted Cranes (TMC) - The product manufactured/supplied by the applicant, which is resultant of mounting/fixing of crane on readymade......
July 23, 2018 Case Laws GST

Classification of goods - Battery’ for Mobile Handset - Under which of the chapter headings of the Customs Tariff Act, 1985, the said product “battery for mobile......
July 23, 2018 Case Laws Income Tax

Valuation of closing stock - Even if the excise duty has not been paid and the assessee has postponed its payment, the valuation of the goods will not get affected.......
July 23, 2018 Case Laws Income Tax

Sale of property owned exclusively by one of the partners - Even if the partner has been allotted the share, prior to dissolution, as is revealed from the facts, capital....
July 23, 2018 Case Laws Income Tax

TDS liability - additions u/s 40(a)(ia) - the management of the LOTUS Note is not a mere sharing of any infrastructure or facility and since the assessee has received......
July 23, 2018 Case Laws Service Tax

Valuation - Mandap keeper service - Whether the Tribunal is correct in holding that no service tax is leviable/payable on the charges collected in the name of booking of....
July 23, 2018 Case Laws Service Tax

Business Auxiliary Service - The levy of VAT as well as Service Tax is mutually exclusive and once the transaction has been considered and declared as sale of goods it......
July 23, 2018 Case Laws Service Tax

Business Auxiliary Service - activity of chilling of milk - chilling of milk amounts to manufacture and it is settled law that process amounting to manufacture is not......
July 23, 2018 Case Laws Service Tax

Manpower Recruitment and Supply Agency Services - deputation of employees from one company to another does not involve profit or finance benefit there is no relationship....
July 23, 2018 Case Laws Central Excise

CENVAT Credit - fake invoices - allegation of non receipt of goods - The service tax payment in respect of transportation of goods also establish the transportation of......
July 23, 2018 Case Laws Central Excise

SC confirmed the decision of tribunal against the assessee denying the benefit of exemption from duty on Job work - Benefit under N/N. 214/86 - As the principal......
July 23, 2018 Case Laws Central Excise

SC confirmed the decision of tribunal on the issue of Valuation under Central Excise against the assessee - inclusion of insurance charges - tribunal found that such......
July 23, 2018 Case Laws VAT and Sales Tax

Input Tax Credit on Capital Goods - Section 19(3)(b) of the TNVAT Act - denial of credit on the ground that the claim was made after the expiry of the time stipulated in....
July 21, 2018 News GST

GST Council recommends GST rates reduction on several goods & for specified handicraft items
July 21, 2018 News GST

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - As updated on 21-7-2018
July 21, 2018 News GST

GST rate on Services - GST Council decision
July 21, 2018 News GST

GST council approves Simplified GST Return
July 21, 2018 News GST

Finance Minister Piyush Goyal addresses media after 28th GST council meet
July 21, 2018 News Indian Laws

Recommendations made during the 28thmeeting of the GST Council held in New Delhi on 21st 2018
July 21, 2018 News GST

Recommendations on opening of migration window for tax payers till 31st August, 2018

1 ....59 60 61 626364 65 66 67........ 126

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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...

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...

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