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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 3551 to 3600 of 6256 Records

1 ....68 69 70 717273 74 75 76........ 126

June 21, 2018 Circulars GST

GST - CBIC modifies the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and......
June 21, 2018 Circulars Customs

Import of tobacco products - health warnings - Cigarettes and other Tobacco products (Packaging and Labelling), Second Amendment Rules, 2018-reg.
June 21, 2018 Act Rules DGFT

Conditions of Issuance of DFIA for each port removed - Now exporters can file single DFIA application for exports made from any EDI port - However, separate applications....
June 21, 2018 Notifications DGFT

Export to Maldives during 2018-19 - Potatoes, Onions, Rice, Wheat Flour, Sugar, Dal and Eggs - Export of the above items shall be exempted from any existing or future......
June 21, 2018 Notifications Customs

Effective rates of customs duty and IGST for goods imported into India. - Notification as amended from time to time.
June 21, 2018 Act Rules Companies Law

The Effects of Changes in Foreign Exchange Rates - Disposal of a Non-integral Foreign Operation - AS-11 of the Companies (Accounting Standard) Rules, 2006 as amended.
June 21, 2018 Act Rules Companies Law

Mandatory requirement of conducting business through postal ballot - Sub-Rule (16) of Rule 22 of the Companies (Management and Administration) Rules, 2014 as amended.
June 21, 2018 Act Rules Companies Law

Notice of the meeting - Explanation with regard to holding of EGM omitted - Rule 18 of the Companies (Management and Administration) Rules, 2014
June 21, 2018 Act Rules Companies Law

Preservation of register of members etc. and annual return - Requirement of advance filing of special resolution omitted - See Rule 15 of the Companies (Management and......
June 21, 2018 Act Rules Companies Law

Return of changes in shareholding position of promoters and top ten shareholders - Omission of Rule 13 of the Companies (Management and Administration) Rules, 2014 w.e.f. 13.6.2018
June 21, 2018 Act Rules Companies Law

"Significant beneficial owner" means an individual holding ultimate beneficial interest of not less than ten per cent., but whose name is not entered in the register of.....
June 21, 2018 Companies Law

New Rules - Companies (Significant Beneficial Owners) Rules, 2018 came into force w.e.f. 13.6.2018
June 21, 2018 Act Rules Companies Law

Committee to advise on valuation matters - Presidents of the ICAI, ICSI, ICAI (cost accountant) included as ex-officio members - Rule 19 of the Companies (Registered......
June 21, 2018 Act Rules Companies Law

Investigation of ownership of company - New Clause - determination that, who have or had beneficial interest in shares of a company or who are or have been beneficial......
June 21, 2018 Act Rules Companies Law

Annual general meeting - AGM of an unlisted company may be held at any place in India, subject to consent of all the members - Amendments to Section 96 of the Companies.....
June 21, 2018 Act Rules Companies Law

Place of keeping and inspection of registers, returns, etc. - Amendments to Section 94 of the Companies Act, 2013 came into force w.e.f. 13.6.2018
June 21, 2018 Act Rules Companies Law

Register of significant beneficial owners in a company - Section 90 of the Companies Act, 2013, as substituted, came into force w.e.f. 13.6.2018
June 21, 2018 Case Laws Income Tax

Claim for Depreciation on crimping of yarn - manufacturing activity - activity of texturizing and twisting of yarn amounts to manufacturing or article or thing distinct.....
June 21, 2018 Case Laws Income Tax

Loss on sale of debentures - assessee has sold a capital asset which has resulted in a capital loss thus as per the provisions of section 71 the loss suffered on the......
June 21, 2018 Case Laws Income Tax

Addition u/s.68 - gift - When however, large amounts are stated to have been gifted, that too by a person having no blood relation with the assessee, the question of......
June 21, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - failure to take stamp duty value of property u/s 50C being land and building for sale - From a clear distinction between sale......
June 21, 2018 Case Laws Income Tax

Approval u/s. 80G(5) - entitlement to benefit of exemption u/s. 11 - fulfillment of terms of section 80G(5C)(iv) by depositing 1 crore of rupees in Prime Minister's......
June 21, 2018 Case Laws Income Tax

If the brought forward losses and unabsorbed depreciation are directly relatable to the Transferred Company, the same has to be carried forward in the hands of the......
June 21, 2018 Case Laws Income Tax

Penalty proceedings u/s 271(1)(c) - The assessee herein is a technical person and may not necessarily know the complicated tax laws - assessee acting on legal advice,......
June 21, 2018 Case Laws Income Tax

Validity of assessment order - non-existent entity (Liquidated company) - There is no information, whether the assessee complied with various provisions of the Act......
June 21, 2018 Case Laws Income Tax

Revision u/s 263 - Provisions u/s 263 of the Act becomes redundant, if it is not invoked in such type of cases like the present one where the assessee pleads before the.....
June 21, 2018 Case Laws Income Tax

Penalty u/s 271(1)(C) - Disallowance of interest expenditure and letter of credit charges - difference of opinion between the AO as well as the assessee that the money......
June 21, 2018 Case Laws Income Tax

Set off of loss - speculation loss or not - loss (on account of sale of derivatives) would be allowed to be set off against income arising out of proper business because....
June 21, 2018 Case Laws Income Tax

When the genuineness of the transaction has not been doubted by the lower authorities as also the importance of urgency of raising cash loan, the penalty u/s 271D & 271E....
June 21, 2018 Case Laws Customs

Suspension of CHA License - The role disclaimed by the appellant for questioning the suspension, if ruled upon at this stage, would render redundant the process under......
June 21, 2018 Case Laws Service Tax

Business Auxiliary Services - implementation of Wide Area Network (WAN) - the procurement of service for ETTSA cannot be brought within the levy of service tax under BAS....
June 21, 2018 Case Laws Service Tax

Refund claim - Rule 5 of Cenvat Credit Rules, 2004 - works contract service were not used for construction or execution of works contract of building or civil structure.....
June 21, 2018 Case Laws Service Tax

GTA Service - The document issued by District Supply Officer conveying the goods transported cannot be construed as a consignment note to render the Appellant to be a......
June 21, 2018 Case Laws Service Tax

Classification of Services - Site formation and clearing services or mining services? - Water sprinkling is an activity that is required to prevent the dispersal of dust....
June 21, 2018 Case Laws Service Tax

The appellant has discharged his duty liability belatedly; consequently the appellant is required to pay interest for the said delay. The provision of section 75 of......
June 21, 2018 Case Laws Service Tax

Rejection of Voluntary Compliance Entitlement Scheme (VCES) Declaration - first there is no service of any inquiry letter to the appellants, secondly the information......
June 21, 2018 Case Laws Central Excise

Penalty - duty paid before issuance of SCN - Mere depositing the amount does not amount to payment of duty. Payment of duty would arise when the liability is accepted.......
June 20, 2018 Act Rules GST

Inspection and verification of goods - time for recording of the final report in Part B of FORM EWB-03, may be extended for a further period not exceeding three days.
June 20, 2018 Act Rules GST

Centralized registration in case of GTA - GST - a transporter who is registered in more than one State or UT having same PAN, may apply for a unique common enrolment......
June 20, 2018 Case Laws VAT and Sales Tax

Penalty u/s 70[2][a] of the KVAT Act, 2003 - availing ITC on he basis of fake and false invoices - burden of proving that the claim of input tax credit is correct, is......
June 20, 2018 Case Laws Income Tax

Accrual of income - Unspent amount of donations - The donation which pertains and to be used and spent during the next F.Y. cannot be treated as the income of the year......
June 20, 2018 Case Laws Income Tax

Charitable activity - relief of the poor - AO has himself accepted that the assessee to have been working with poor, marginal artisans and women crafts producers......
June 20, 2018 Case Laws Income Tax

Validity of assessment u/s 153C - scope of the special audit u/s 142(2A) - non speaking order - Since the extended period was taken under the guise of Special audit,......
June 20, 2018 Case Laws Income Tax

Special audit u/s 142(2A) - order is silent as to on what basis and on what grounds, the accounts proposed to audit u/s 142(2A) were considered complex - Mere reference.....
June 20, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - need for specification of charge - When the charge is to be framed against any person so as to move the penal provisions against him, he/she......
June 20, 2018 Case Laws Income Tax

Disallowance of foreign travel expense - these expenditure has not been stated to be incurred for the personal expenditure of the directors it was also not shown before.....
June 20, 2018 Case Laws Income Tax

Long term capital loss - Right as a capital asset created by MOU duly registered and the allotment letter, within the meaning of section 2(14) therefore when this right.....
June 20, 2018 Case Laws Companies Law

Oppression and mismanagement - it was not a mere handover of running of the business but the business itself had been sold behind the back and without the knowledge of......
June 20, 2018 Case Laws Customs

Misappropriation of duty free goods - The appellant have not involved themselves in sale or diversion of goods. In fact they have themselves been a victim of a fraud. In....
June 20, 2018 Case Laws Customs

Penalty u/s 112(a) of the Customs Act, 1962 on partner of CHA - The adjudicating authority himself is not sure about the involvement of the appellant in the modus......

1 ....68 69 70 717273 74 75 76........ 126

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