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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 3401 to 3450 of 6256 Records

1 ....65 66 67 686970 71 72 73........ 126

July 3, 2018 Case Laws GST

Classification of Cryo Container, also known as Liquid Nitrogen Containers - Cryo Container classifiable under Heading 9617 as ‘Vacuum Flask and other vacuum Vessels,......
July 3, 2018 Case Laws GST

Classification of brackets and clamps of cast iron - the applicant does sand blasting and apply enamel to protect the product from rusting. The brackets and clamps so......
July 3, 2018 Case Laws Income Tax

TP - The findings or the premise taken by the Dispute Resolution Panel (DRP) in the subsequent year does not render the findings in the previous years per se illegal or.....
July 3, 2018 Case Laws Income Tax

Transfer pricing - The claim of Depreciation does not have a direct, linear or proportionate relationship with the capacity utilization. The Tribunal has rightly held......
July 3, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - claim of agricultural income in the hands of company - how the assessee can claim as cultivator as its name is not appearing in the revenue land.....
July 3, 2018 Case Laws Income Tax

Unexplained investment - addition u/s 69 - hawala transactions - since once it is found that the transactions were merely bogus in nature without carrying out any actual....
July 3, 2018 Case Laws Income Tax

Exemption u/s 11 - principle of mutuality - the interest earned by the assessee club on certain fixed deposits kept with certain banks who are also corporate members of.....
July 2, 2018 Case Laws GST

Levy of IGST - High Seas Sale - Goods purchased from overseas related party situated abroad based on purchase order received from its customers and sold when in transit.....
July 2, 2018 Case Laws Income Tax

When there is a sufficient evidence seized material which corroborates the statement of the assessee recorded u/s 132(4) then the subsequent retraction of the statement.....
July 2, 2018 Case Laws Income Tax

Addition u/s 68 - addition towards consideration received for sale of shares as unaccounted income - application of rules of ‘Suspicious Transaction’ - transactions were....
July 2, 2018 Case Laws Customs

Refund of anti-dumping duty - every statute is prima facie prospective unless it is expressly or by necessary implication made to have retrospective operation -......
July 2, 2018 Case Laws Customs

Re-export of sugar - Apparently since inadvertently the withdrawal of exemption also hit the exports of sugar against advance authorization, the Government of India on......
July 2, 2018 Case Laws Customs

Valuation of imported goods - NIDB Data for the relevant period did not reflect the correct value of the imported goods, since NIDB Data reflects the prices after a......
July 2, 2018 Case Laws Service Tax

Refund Claim - availing small service provider scheme under N/N. 6/2005-ST - rejection of refund on the ground that the appellant had not opted to avail the said......
July 2, 2018 Case Laws Service Tax

Jurisdiction of Commissioner, Raipur - appellant is not the Site Manager but the service provider only and is based at Raipur with no registration under Service Tax. -......
July 2, 2018 Case Laws Service Tax

Business Auxiliary Services - appellants therefore promoted the business of HDFC Chubb and for which services they were given agreed upon payment for every car insured......
July 2, 2018 Case Laws Central Excise

Having once given up the relief of the challenge to the search and seizure, the subsequent challenge to the same is not permissible and the petition would be hit by a......
July 2, 2018 Case Laws Central Excise

CENVAT credit - input services - outward freight charges for transportation of the goods from the factory/depot of the appellant to the customer’s premises - place of......
June 30, 2018 Case Laws Service Tax

Classification of services - deputation of certain qualified technical staff to joint venture companies for performing the assigned duties - Appellant cannot be put to......
June 30, 2018 Case Laws Income Tax

Expenditure of acquisition of distribution rights of feature film - There can be no deduction permissible on the cost of acquisition without generation of income......
June 30, 2018 Case Laws Income Tax

Only when a return is filed claiming deduction under Section 80P, the AO will be enabled to first consider the question of eligibility of the assessee and then consider.....
June 30, 2018 Case Laws Income Tax

Agricultural produce - tapping of toddy is a traditional agricultural enterprise within the State and the State also encourages it; as distinguished from the foreign......
June 30, 2018 Case Laws Income Tax

Mode of computation - sale of tenancy rights - Benefit of indexation - Cost of acquisition to be taken as NIL for Fair Market Value (FMV) as on 1.4.1981 - Scope of......
June 30, 2018 Case Laws Income Tax

Eligibility for exemption u/s 11 - proof of charitable activities - Testing of water and thereby supplying good quality of water contribute to health of the people. -......
June 30, 2018 Case Laws Income Tax

Computation of MAT - Addition on debenture redemption reserve fund - adjustments to book profit u/s. 115JA/ 115JB - the amount set aside to redeem debentures must be......
June 30, 2018 Case Laws Income Tax

TDS liability - Furnishing of PAN by the transporters (GTA) - section 194C(6) and 194C(7) are independent of each other and cannot be read together to attract......
June 30, 2018 Case Laws Income Tax

Sludge/waste oil is bye-products which are used in the power generation, therefore, the same is part and parcel of business of the assessee and is eligible for deduction u/s 80IA.
June 30, 2018 Case Laws Customs

Interpretation of Statute - Refund of SAD - A mere conversion of imported logs in the Sawn Timber without loss of identity of the original product would not deprive the.....
June 30, 2018 Case Laws Customs

Refund claim - Mere filing and pendency of the review petitions would not enable the Department to withhold the refund claims of the petitioner, whose writ petition was.....
June 30, 2018 Case Laws Customs

Valuation of imported goods - Titanium Dioxide Anatase B101 - the revenue has taken the quantity of grade and country of origin into consideration for comparing......
June 30, 2018 Case Laws FEMA

FEMA - Power to compound contravention - RBI was not bound to put an end to the compounding proceedings - the compounding proceedings initiated vide the compounding......
June 30, 2018 Case Laws FEMA

Offence under FEMA - Adjudicating Authority is correct in holding that Sh. Rajesh S. Adani is the person incharge and responsible for the conduct of business of AEL and.....
June 30, 2018 Case Laws Service Tax

Sale or service - Commercial Training or Coaching Service - sale of study material to students - benefit of Exemption N/N. 12/2003 dated 26/06/2003 will be available for....
June 30, 2018 Case Laws Service Tax

Commercial or industrial construction service - Value of free supplies by service recipient do not comprise the gross amount charged under N/N. 15/2004-ST, including the....
June 30, 2018 Case Laws Service Tax

Refund of service tax paid which is otherwise exempted - Rejection on the ground that the same is filed beyond the period of limitation u/s 11B of CEA - Provisions of......
June 29, 2018 Notifications Customs

Fixation of Traiff Values - Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver - Notification as amended.
June 29, 2018 Notifications Companies Law

Central Government constitutes New Bench of the National Company Law Tribunal at Jaipur - Total benches increased to 11 from 10 - Notification as amended.
June 29, 2018 Notifications GST

GST on Reverse Charge Mechanism (RCM) u/s 5(4) of IGST / 9(4) of CGST - procurement of supplies from unregistered persons - levy deferred till the 30.09.2018 - See......
June 29, 2018 Circulars DGFT

No supplementary claims for scrips under chapter 3 of the FTP 2015-20 would be admissible - DGFT
June 29, 2018 Case Laws Income Tax

Determination of real income - method of valuation of stock - where from the computation, the real income could not be properly deduced, the computation should be made......
June 29, 2018 Case Laws Income Tax

Deduction u/s 10B denied - manufacturing / production activity in the course of export or not - finishing activity after procurement of semi-finished garments - claim of....
June 29, 2018 Case Laws Income Tax

Reopening of assessment - no notice under Section 143(2) was issued - Section 292BB of the Act does not dispense with the issuance of any notice that is mandated to be......
June 29, 2018 Case Laws Income Tax

Grant of investment allowance on weighing machines, computers and electrical appliances, etc. - blending of tea or coffee - The phrase “for the purpose of” has to be......
June 29, 2018 Case Laws Income Tax

Assessment u/s 153A - Whether a loss return filed within the time specified in the notice under Section 153A(1)(a) is required to be treated as a return filed in......
June 29, 2018 Case Laws Income Tax

Rectification of mistake - mistake in charging interest - error apparent on the face of record- there can be variation in charging interest, and such variation can be......
June 29, 2018 Case Laws Income Tax

Rental income received by the Assessee - owners of the property have allowed the assessee firm to create sub-tenancy with the regard to the premises - assessee is the......
June 29, 2018 Case Laws Income Tax

Assessment u/s 153A - As per Section 153A, simple notice has to be given to the assessee. Thus, the contention of the Ld. AR that issue of notice u/s 143(2) within......
June 29, 2018 Case Laws Income Tax

Penalty u/s 271FA - assessee failed to file Annual Information Return (AIR) within the prescribed time limit, as specified in section 285BA read with rule 114E of the......
June 29, 2018 Case Laws Income Tax

MAT u/s 115JB - book adjustments - When share of income from firm is exempt u/s.10 2(A) of the Act, necessarily share of loss is also exempt - what the AO did was in......
June 29, 2018 Case Laws Central Excise

Refund - the refund claim stands filed within one year of the amount paid wrongly, supporting documents were filed beyond the period of one year does not make the refund....

1 ....65 66 67 686970 71 72 73........ 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...

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