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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 3501 to 3550 of 6256 Records

1 ....67 68 69 707172 73 74 75........ 126

June 25, 2018 Case Laws Income Tax

Claim of deduction / loss relating to the 'project expenses' in the computation of taxable total income - AO fell in error in going by the fact that the expenditure was.....
June 25, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - nature of receipt of sum from a company in which assessee is having 25.24% holding - assessee’s case that the same formed part of......
June 25, 2018 Case Laws Income Tax

Penalty u/s 272 A(2)(k) - delay in filing e-TDS return - the change /lack of staff with the assessee-organization does not constitute to be a reasonable cause to file......
June 25, 2018 Case Laws Income Tax

Unexplained cash deposits in Bank account - The explanation given by assessee cannot be simply rejected when he states that he encashed the traveler cheques and......
June 25, 2018 Case Laws Income Tax

Exemption u/s 11 - The interest earned on fixed deposit with banks complying with the provisions of Section 11 (5) is exempt and the proviso to Section 2( 15) has no application
June 25, 2018 Case Laws Income Tax

Applicability of Section 44BB - the supplying of vessels for the said purposes is inextricably connected with the prospecting, production of mineral oil - any activity......
June 25, 2018 Case Laws Income Tax

Assessment u/s 158BC / 158BD - No satisfaction note has been recorded on the date of issue of notice under section 158BD - The satisfaction note supplied to the assessee....
June 25, 2018 Case Laws Customs

100% EOU - diversion of duty free goods - When the recovery of duty itself is questionable, confiscation and imposition of penalty will not survive.
June 25, 2018 Case Laws Customs

Classification of imported goods - Lead Concentrate - waste and scrap of lead in powder form - the item falls under the classification of Heading ‘Concentrate’ under 26070000
June 25, 2018 Case Laws Central Excise

Classification of goods - printing of the items such as Books, Magazine, Posters, Letter Head, Letter Pad, Envelop, Calender, Flayers Receipt Book, Product Folders, News....
June 23, 2018 Case Laws GST

Levy of GST - distribution of electricity - The Services provided by M/s TPADL with respect to the non-tariff charges recovered from their customers are not eligible for....
June 23, 2018 Case Laws GST

Levy of GST - Difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service - The service provided by M/s. Rishi Shipping is classifiable....
June 23, 2018 Case Laws Income Tax

Deduction u/s 80IB - two flats in a housing project sold to two members of the same family - the amendments were prospective with effect from 1.4.2010 - since the actual....
June 23, 2018 Case Laws Income Tax

Recovery proceedings - attachment of property - order u/s 281 of the Income Tax Act - under the amended provision, the question of mens rea or intention to defraud does.....
June 23, 2018 Case Laws Income Tax

Sale of scrap generated while repairing building - to be taxed as separate income or to be adjusted against the written down value of the block of asset - the scrap sale....
June 23, 2018 Case Laws Income Tax

Rental income received from Directors - Even though assessee has offered the income under the head "business and profession‟, however, no depreciation has been......
June 23, 2018 Case Laws Income Tax

Validity of reopening of assessment beyond 4 years - there is no mention that income amounting to ₹ 1 lac or more is believed to have escaped assessment -......
June 23, 2018 Case Laws Income Tax

Assessment u/s 153A - Addition u/s 68 - the burden had shifted to revenue to show the basis of some reliable and tangible material which could indicate undisclosed......
June 23, 2018 Case Laws Companies Law

Overriding of Insolvency and Bankruptcy Code, 2016 - Since NCLT is not a forum superior to the High Court, it's orders cannot be construed as injuncting this Court from.....
June 23, 2018 Case Laws Customs

Double benefit of DFIA Scheme availed - N/N. 40/2006-Cus denied - certificate regarding use of goods not produced - In failure to comply with this substantive condition,....
June 23, 2018 Case Laws Service Tax

Rejection of benefit of Voluntary Compliance Entitlement Scheme - The rigour of such taxing statute cannot be whittled down by the appellant by seeking to invoke so......
June 23, 2018 Case Laws Service Tax

The question of a reverse levy of tax on the recipient of the service under section 66A of the Finance Act, 1994 would arise only if the service itself is taxable and,......
June 23, 2018 Case Laws Service Tax

Business Auxiliary Services - rebate received from the postal department - It cannot be treated as a commission or an amount received for promoting the postal services.
June 23, 2018 Case Laws Service Tax

Interior decoration services - assessee had approached the Department for registration under Interior Decoration Service, but no action was taken by the Department on......
June 23, 2018 Case Laws Central Excise

Manufacture - process of mixing base paint with the colourants to obtain the pain of a desired shade known as “Tinting” - under any circumstances, the activity carried......
June 23, 2018 Case Laws Central Excise

CENVAT credit - Reversal of 50% of credit as required in the case of Banking and other Financial Services - appellant will not fall within the category of ‘Banking......
June 23, 2018 Case Laws Central Excise

Manufacture - conversion of tissue papers, C-fold tissue, M-fold tissue, paper napkin/serviette of different sizes, toilet roll, kitchen roll, JRT roll and HRT roll etc.....
June 22, 2018 Act Rules Companies Law

Declaration in respect of beneficial interest in any share - Amendments to sub-section (6) and (7) came into effect from 7.5.2018 whereas new sub-section (10) came into.....
June 22, 2018 Circulars Customs

Revised instruction for stuffing and sealing of reefer containers –reg.
June 22, 2018 Case Laws GST

Levy of GST - Composite supply - natural bundle of services - turnkey project - upon examination of the specific nature of the supply envisaged under the draft contract.....
June 22, 2018 Case Laws GST

Levy of GST - procurement of services or material from Govt./Govt. Authority - The applicant is covered under local authority - exempted from GST
June 22, 2018 Case Laws Income Tax

Treating the loan received as deemed dividend u/s 2(22)(e) - reopening of assessment - the documents produced by the assessee were cooked up and the revision of returns.....
June 22, 2018 Case Laws Income Tax

Levy of penalty u/s 271D - transaction between husband and wife - transaction of loan between husband and wife does not attract the provisions of section 269SS - Penalty....
June 22, 2018 Case Laws Income Tax

Capital gain - sale of shares, debt instruments and derivatives - The expression ‘exempt’ has been loosely used - the overriding nature of Article 13(4) of the Tax......
June 22, 2018 Case Laws Income Tax

Penalty u/s 271C - non deduction of tds - the belief, being a reasonable cause, for non deduction of tax at source in respect of lease rent payment, magnetizes the......
June 22, 2018 Case Laws Income Tax

Accrual of income - Merely because retention money is accounted for in the books of account, that by itself does not make it taxable in A.Y. 2010-11 when in law the same....
June 22, 2018 Case Laws Income Tax

Addition u/s.41(1) - cessation of liability - The onus is on the Assessee to show that year of cessation is different. - addition made in respect of trading liabilities.....
June 22, 2018 Case Laws Income Tax

Exemption u/s 11 - application of income - Donation to another society - Merely because PSESA was not registered u/s 12A of the Act for the year under consideration that....
June 22, 2018 Case Laws Income Tax

Exemption u/s 11 - application of income - since no benefit has been enured to the specified person from the impugned transaction, denial of exemption u/s 11/12 of the......
June 22, 2018 Case Laws Income Tax

Penalty - assessee has not been able to show any reasonable cause for not complying with Rules nor for its failure to produce information called for by the ld. TPO. -......
June 22, 2018 Case Laws Income Tax

Additions u/s 50C - Once, the assessee has invested the entire actual sale consideration for purchase of agricultural land eligible for deduction U/s 54B as well......
June 22, 2018 Case Laws Customs

Import of Pardini Air Pistol K12 Cal. 177/4.5 - prohibited goods - notification dated 21.11.2007 clearly distinguishes a “shooter” from “renowned shooter” and import of.....
June 22, 2018 Case Laws Indian Laws

Dishonor of Cheque - issuing cheque without mentioning date - Issuing of disputed cheque and the amount mentioned in it, is admitted by the revisionist. He cannot be......
June 22, 2018 Case Laws Service Tax

Even if there is some discrepancy in declaring the input service in the letters of approval, so long as taxpaid input services were received and used in the SEZ unit,......
June 22, 2018 Case Laws Service Tax

It is open for the assessee whether to avail the abatement provided under notification or to pay service tax on GTA on the 100% amount - payment of service tax by the......
June 22, 2018 Case Laws Service Tax

Refund - period of limitation - the refund for the quarter October to December was due on 01/01/2016. The refund claim was filed on 08/02/2017 which is beyond one year......
June 22, 2018 Case Laws Central Excise

CENVAT credit - inputs/capital goods used by sub-contractor - sub-contractor was availing composition scheme - When the Cenvat credit is not available to the contractor,....
June 22, 2018 Case Laws Central Excise

Valuation - Job work - manufacturing of barley malt on job work basis - whether the cost of sprouts was included by the appellant while discharging his excise liability? - Held No
June 22, 2018 Case Laws Central Excise

Classification of goods - plant growth regulators - micronutrients - The presence of nitrogen in chelates is sufficient to bring it within the ambit of heading 3105
June 22, 2018 Case Laws Central Excise

Appellant have knowingly availed the credit only on the invoice without receipt of the goods therefore no case was made out for waiver of penalty - penalty upheld.

1 ....67 68 69 707172 73 74 75........ 126

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