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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 351 to 400 of 6256 Records

1 ....4 5 6 789 10 11 12........ 126

December 14, 2018 Case Laws Customs

Penalty u/s 112 of CA on Managing Director - Import of car under EPCG Scheme - The evolution of the scheme beyond physical exports is within the purview, and only, of......
December 14, 2018 Case Laws Customs

Revocation of CHA License - there is no force in the allegation that the appellant has filed the wrong address of the importer because the Custom Broker has filed the......
December 14, 2018 Case Laws Customs

Classification of imported goods - mixture of fatty acids having stearic acid, palmitic acid and other fatty acids with stearic acid ranging from 40-45%. - the imported.....
December 13, 2018 Notifications Customs

Definitive anti-dumping duty levied on the imports of "Uncoated Copier Paper" originating in or exported from Indonesia, Thailand and Singapore
December 13, 2018 Circulars DGFT

Inclusion of Paragraph 2.79 E in the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 to lay down the procedure for re-export/return of imported SCOMET items
December 13, 2018 Circulars SEBI

Amendment to bye-laws of recognised stock exchanges with respect to non-compliance of certain listing conditions and adopting Standard Operating Procedure for suspension....
December 13, 2018 Case Laws GST

Agricultural Produce or not? - Nature of warehoused goods - tea produce - The products stored in the warehouse of the appellant are not the agricultural produce - the......
December 13, 2018 Case Laws GST

Levy of GST - zero rated export supply or not - export of service - photography service of diamonds - Performance based service - interstate supply or intrastate supply.....
December 13, 2018 Case Laws GST

Levy of GST - rate of tax - transportation charges - The impugned supply of transportation service is not supply of standalone service but integral component of......
December 13, 2018 Case Laws GST

Classification of an item - Friction Material Based Brake Lining and Pad - Disc Brake Pads are being used in Braking System of passenger cars and SUV Vehicles - The......
December 13, 2018 Case Laws Income Tax

Rectification of mistake u/s 154 - TDS u/s 194A - interest income of NOIDA to be eligible to exemption under Section 194A(3)(iii)(f) - CIT(A) has wrongly exercised his jurisdiction.
December 13, 2018 Case Laws Income Tax

Gift assessable under the GT Act - During the subsistence of the firm, the right of the partners is only to claim their share of the profits, in accordance with their......
December 13, 2018 Case Laws Income Tax

Deduction u/s 80IA - merely because the services are provided in association with BSNL, it does not mean that the assessee is not providing the 'basic telecommunication services'.
December 13, 2018 Case Laws Income Tax

Disallowing “amounts written off” as business loss - the assessee has failed to discharge his onus in substantiating that the advances written off were made wholly and......
December 13, 2018 Case Laws Income Tax

TDS u/s 194IA - transfer of an immovable property - the amount as per sale deed is ₹ 1,50,00,000/- - Single purchase deed for four persons - in each case purchase.....
December 13, 2018 Case Laws Income Tax

Receipts allocated towards Warranty period - Revenue cost matching principle - there is no requirement to disturb the methodology adopted by the assessee in accounting......
December 13, 2018 Case Laws Income Tax

Liability to pay capital gain tax - hypothetical income - accrual of income - activity of development was not completed and assessee received nothing in lieu of......
December 13, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee contended that accumulated profit was arising out of sale of its land and therefore it is a capital reserve which cannot be......
December 12, 2018 Case Laws Customs

EOU Scheme - the appellants had not fulfilled the conditions of use of capital goods/equipment for development of software, meant for export - confirmation of......
December 12, 2018 Case Laws Customs

Classification of imported goods - membrane elements - The products which fall under Chapter Sub-heading 842121 as mentioned in Column (3) relating to the product "Water....
December 12, 2018 Case Laws Service Tax

Business Auxiliary Service - job work - polishing the utensils - Since the appellant is a job worker and is not engaged in the manufacture of the excisable goods in its.....
December 12, 2018 Case Laws VAT and Sales Tax

Location of sale - where the situs of a sale - The agreement executed in Gujarat and Puducherry does not make the sale within that State or Union Territory, as Section 4....
December 12, 2018 Circulars DGFT

Requirement of documents for online IEC applications-clarifications reg.
December 12, 2018 Circulars DGFT

Amendment of Para 2.63 of the Handbook of Procedure (2015-20) - Exhibits Required for National and International Exhibitions or Fairs and Demonstration
December 12, 2018 Circulars Customs

Revision of All Industry Rates (AIRs) of Duty Drawback.
December 12, 2018 News Indian Laws

SEZ Policy review committee report
December 12, 2018 Circulars GST

Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
December 12, 2018 Case Laws Income Tax

Charitable activity - Merely because the society is primarily created for the benefit and convenience of Anesthetists, it cannot be said that the object of the society......
December 12, 2018 Case Laws Income Tax

MAT Credit admissible in terms of Section 115JAA has to be set off against the tax payable (assessed tax) before calculating interest under Sections 234A, 234B and 234C
December 12, 2018 Case Laws Income Tax

Validity of assessment against non existent entity - curable defect u/s 292B - scheme of merger adopted - If the letter has not been filed before the AO during the......
December 12, 2018 Case Laws Income Tax

Exemption claimed u/s 10AA - interest and remuneration to partners - the CIT(A) was right in deleting the disallowance made by the AO on account of non provision of......
December 12, 2018 Case Laws Income Tax

Disallowance of depreciation to assessee trust - specific provisions of section 11(6) which bars claim of depreciation of expenditure incurred for charitable purposes is....
December 11, 2018 Notifications SEBI

Securities and Exchange Board of India (Mutual Funds) (Third Amendment) Regulations, 2018
December 11, 2018 Case Laws GST

Government Entity or not - Power Supply Infrastructure Development work - CIDCO is covered under the definition of the term ‘Government Entity’ as per Notification No.......
December 11, 2018 Case Laws GST

Requirement of registration - applicability of the GST Act - receipt of fees from members by the Lions Club of Poona, Kothrud - the amounts collected as ‘fees’ from the.....
December 11, 2018 Case Laws Income Tax

Accrual of income - accounting treatment in respect of prepaid cards - there must be the “right to receive the income on a particular date, so as to bring about a......
December 11, 2018 Case Laws Income Tax

Drilling rig as a qualifying ship within the meaning of Section 115VD - Revenue’s contentions that the vessel is nothing but “offshore installations” has no merit, in......
December 11, 2018 Case Laws Income Tax

Depreciation on storage tanks - @10% or 15% - building or plant and Machinery - the same falls within definition of a “plants” which has been used by the assessee in the....
December 11, 2018 Case Laws Income Tax

Bogus long term capital gain - addition made towards unexplained cash credit u/s 68 - revenue did not indicate any specific evidence against the assessee in above terms.....
December 11, 2018 Case Laws Income Tax

Reopening of assessment - AO cannot act mechanically on the basis of report of Investigation Wing and to show that the AO has applied his mind, he must distinct all......
December 11, 2018 Case Laws Income Tax

MAT computation - Addition towards not deducting the waived interest amount of under ‘one time settlement’ for computing book profit u/s 115JB - sick industrial company.....
December 11, 2018 Case Laws Income Tax

Capital gain computation - the assessee is not eligible for deduction u/s 54 and shifting of the assessment year for making the addition on this account would not......
December 11, 2018 Case Laws Service Tax

Maintainability of writ petition - interpretation of Sections 66D(k), 66D(e) and 66E(e) - Exemption from service tax / negative list - To apply the law to a fact, one......
December 11, 2018 Case Laws Service Tax

For one refund claim there cannot be more than one show cause notice and one adjudication order. It is not permitted to Revenue to reject the refund claim on one ground.....
December 11, 2018 Case Laws Central Excise

CENVAT Credit - All the elements including the excise duty has gone into the assessable value of the pressure cooker which is cleared along with the free Tawa in the......
December 11, 2018 Case Laws Central Excise

CENVAT Credit - Rent-a-cab - it is found that in fact it is not rent-a-cab whereas it is service of supply of tangible goods which was used for organizing medical camp......
December 11, 2018 Case Laws VAT and Sales Tax

Rejection of books of account was made on valid basis. Therefore, the authorities have not erred in looking into the electricity consumption for the purpose of making an....
December 11, 2018 Case Laws Income Tax

MAT computation - loss arising from foreign exchange fluctuation - Though before us the Revenue contended that the assessee has made only a provision, we find that......
December 11, 2018 Case Laws Income Tax

Addition u/s 68 - Addition made towards share premium - creditworthiness of the share applicant companies would have to be examined by the AO of those companies and not.....
December 11, 2018 Case Laws Income Tax

Bogus capital gain on sale of long term shares - exemption u/s 10(38) denied - The holding of the shares by the assessee cannot be doubted and the finding of the AO is......

1 ....4 5 6 789 10 11 12........ 126

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

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H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...