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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 3451 to 3500 of 6256 Records

1 ....66 67 68 697071 72 73 74........ 126

June 29, 2018 Case Laws Central Excise

Reversal of CENVAT Credit - benefit exemption notification availed - the provisions of Rules are not attracted in case in hand where CT-3 certificate has been issued -......
June 29, 2018 Case Laws VAT and Sales Tax

Classification of goods - aloe vera juice - the entry "processed vegetable" is of wide amplitude and would within its ambit include aloe vera juice which can only be......
June 28, 2018 Case Laws Income Tax

Interest income earned on bank deposits - Income made out of share capital received from the Reserve Bank of India - to be taxed as “Income from Other Sources” - or to......
June 28, 2018 Case Laws Income Tax

Appeal by a person denying liability to deduct tax - appealable orders - Tribunal held that said appeal before the Commissioner of Income Tax [Appeals] was not......
June 28, 2018 Case Laws Income Tax

Disallowance u/s 40A - payment in case exceeding permissible limits - purchase of land from the farmers - payment was made on Sunday, when the banks were closed -......
June 28, 2018 Case Laws Income Tax

Undisclosed investment in equipment U/s 69 - the channel has gone on air in the financial year 20010-11 pertaining to assessment year 2011- 12 and if any addition has to....
June 28, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - existence of dispute - If the dispute is frivolous unsupported by any evidence, the spurious defence is to be rejected. However, on the......
June 28, 2018 Case Laws Customs

Delay in re-export of goods after processing - It will be erroneous to attach equal importance to the non-observance of all conditions irrespective of the purposes they.....
June 28, 2018 Case Laws Indian Laws

Dishonor of cheque - insufficiency of funds - suppressed the fact that he has received the letter from the accused even before presenting the cheques. A person who is......
June 28, 2018 Case Laws Indian Laws

Dishonor of cheque - Jurisdiction of the courts - under the amended provision of Negotiable Instruments Act, the complaint u/s 138 of Negotiable Instruments Act can be......
June 28, 2018 Case Laws Indian Laws

Dishonor of Cheque - insufficiency of funds - A director, who was not in charge of and was not responsible for the conduct of the business of the Company at the relevant....
June 28, 2018 Case Laws Service Tax

Service or sale - sale of packed food to the airlines - Since the appellant was simply supplying the food and was not serving the same to the passengers on board, it was....
June 28, 2018 Case Laws Service Tax

When the return has to be filed by the appellant, it is expected that they reflect the correct figures in the returns and not by doing so, they have suppressed the value....
June 28, 2018 Case Laws Service Tax

Adjustment of excess service tax paid against the subsequent service tax due - Though the provisions of Rule 6(4A) and 6(4B) are inserted subsequently but they are......
June 28, 2018 Case Laws Central Excise

Refund claim - amount of pre-deposit debited from cenvat credit - For a settled issue pursuant to Order-in-Appeal which is not further challenged in appeal before Higher....
June 28, 2018 Case Laws Central Excise

Refund in cash - In view of Section 142(6)(a) of Central Goods & Service Tax Act, any amount of credit found to be admissible to the claimant shall be refunded to him in cash.
June 28, 2018 Case Laws Central Excise

Manufacture - classification - Captive consumption - the preparation of impugned goods is in one stage process under controlled temperature and pH and addition of......
June 28, 2018 Case Laws VAT and Sales Tax

Levy of Surcharges for promoting indigenous and local business. - In the absence of such an objective in the Budget Speech, the stand taken by the State cannot be......
June 27, 2018 Circulars Central Excise

‘Place of Removal’ under Section 4 of the Central Excise Act, 1944, the CENVAT Credit Rules, 2004 and the CENVAT Credit Rules, 2017 - Clarification issued by the CBIC -.....
June 27, 2018 Case Laws Income Tax

TPA - comparable selection - ALP - substantial question of law or facts - mere dissatisfaction with the findings of facts arrived at by the learned Tribunal is not at......
June 27, 2018 Case Laws Income Tax

Reopening of assessment - change of opinion - if the stand of the Revenue is to be accepted, the sanctity/finding attached to the proceedings u/s 143(3) would be done......
June 27, 2018 Case Laws Income Tax

TDS u/s 195 - tds laibility on commission charges to overseas agents - it is apparent that fees for technical services does not contemplate commission which is order......
June 27, 2018 Case Laws Income Tax

Default in issue of notice - Notice deemed to be valid in certain circumstances. 292BB - what is contemplated under Section 149 is “issuance of notice” under Section 148....
June 27, 2018 Case Laws Income Tax

Penalty proceedings u/s.271(1)(c) - This judgment of Hon'ble Supreme Court had come after the closure of the financial year 31st March, 2009. Thus, at the time of filing....
June 27, 2018 Case Laws Income Tax

Addition u/s 68 - non independent application of mind - accommodation entries - share application money - Mere non production of Director of said share holder company......
June 27, 2018 Case Laws Income Tax

Benefit of Section 11 & 12 - the assumption of the AO that the expenditure incurred through credit card was personal, is not correct.
June 27, 2018 Case Laws Income Tax

Addition of unverifiable purchase - The onus is on the assessee to explain when & how the cash has been paid for purchase from gray market and it is for the assessee to.....
June 27, 2018 Case Laws Income Tax

Exemption u/s 11 - microfinance activity - By collecting interest at such a higher rate the assessee has deviated from its objective of doing charity - the action of the....
June 27, 2018 Case Laws Income Tax

TDS u/s 194C - liability to deduct tax at source on the payments made to developers/contractors - the payments for the purchase of the sites was calculated on sq. ft.......
June 27, 2018 Case Laws Customs

Interest on delayed refund - Refund of SAD - It does not matter whether the refund is sanctioned by the Assistant Commissioner himself or on an appeal by the......
June 27, 2018 Case Laws Service Tax

Commercial training or coaching service - Service tax liability - Despite the inclusion of ‘commercial’ in the description of the taxable service, the absence of a......
June 27, 2018 Case Laws Service Tax

CENVAT credit - non-registered dealers - the appellant has violated CENVAT Credit Rules, 2004 by availing credit on the basis of an ineligible documents and the same is.....
June 27, 2018 Case Laws Service Tax

CENVAT credit - duty paying invoices - the appellant is entitled to avail Cenvat credit on the invoices initially issued in the name of Head Office which were rectified.....
June 27, 2018 Case Laws Central Excise

Clandestine removal - Even if there were some finished goods in excess in the factory there is no presumption of clandestine removal and thus the provisions of Rule 25......
June 26, 2018 Case Laws Income Tax

Addition to income - Whether any addition to income can be made on the basis of balance-sheet and profit and loss accounts certified to have been prepared on estimate......
June 26, 2018 Case Laws Income Tax

Challenge the order passed by the Assessing Officer u/s 201(1) and 201(1A) r/w 254 after receipt of recovery notice u/s 156 - the petitioner is not remedy less as......
June 26, 2018 Case Laws Income Tax

Addition made u/s 68 - onus to discharge the burden so cast upon assessee - The legislature did not introduce the proviso to section 68 of the Act with retrospective......
June 26, 2018 Case Laws Income Tax

Penalty u/s. 271(1)(b) - validity of notice - non recording of satisfaction - a proposal to initiate penalty proceedings is not equivalent to recording a satisfaction......
June 26, 2018 Case Laws Income Tax

Disallowance of foreign exchange fluctuation loss - mark to market loss - There is hardly any quarrel on such DRP’s directions are binding on an Assessing Officer u/s......
June 26, 2018 Case Laws Income Tax

Withholding of tax u/s 195 - fee for technical services (FTS) - the protocol itself makes it clear that the said ‘MFN’ clause “shall apply” in India-Sweden DTAA. -......
June 26, 2018 Case Laws Income Tax

Income earned by the assessee out of investments in securities using specialized professional services of PMS – Kotak Securities Ltd., such income becomes taxable under.....
June 26, 2018 Case Laws Income Tax

Disallowance u/s.40A(3) - cash payment against purchase of old gold ornaments under auction - As per the assessee, identity of the person to whom he had made the......
June 26, 2018 Case Laws Income Tax

Addition u/s. 68 - cash credit - assessee's onus to prove genuineness of the transaction - share capital and share premium - the source of source of source is proved by.....
June 26, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - existence of default - dispute concerning the Principal amounts shown in application as are different from amount given in......
June 26, 2018 Case Laws Service Tax

Penalty u/s 78 - absence of mens rea or not? - Had the appellant acted under bonafide belief, then they ought to have cooperated in the investigation. But it has come on....
June 26, 2018 Case Laws Service Tax

Business Support Service - sharing of infrastructure with doctors - There is no legal justification to tax the share of clinical establishment on the ground that they......
June 26, 2018 Case Laws Service Tax

Rule 6 (7B) of the Service Tax Rules, 1994 - consolidated invoice issued covering all the transactions in a particular month - Whether law permits different service tax.....
June 26, 2018 Case Laws Central Excise

Benefit of exemption - The weighing machines and conveyors being integral part of Bio Gas Combustion Co-Generation Power Project as certified by the Managing Director of....
June 26, 2018 Case Laws VAT and Sales Tax

Revision of returns - KVAT Act, 2003 - At the risk of repetition, it has to be stated that there is no prohibition in attempting a revision of return after the time......
June 25, 2018 Case Laws Income Tax

Disallowance 14A read with Rule 8D - The assessing authority also could not have called upon the Assessee himself to undertake the exercise of computing the disallowance....

1 ....66 67 68 697071 72 73 74........ 126

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