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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 3701 to 3750 of 6256 Records

1 ....71 72 73 747576 77 78 79........ 126

June 15, 2018 Case Laws Service Tax

Classification of services - commission agent for distribution of products of Bunge in designated territory. - appellant cannot be brought within the fold of clearing......
June 15, 2018 Case Laws Service Tax

Demand of service tax on supply of DSC (Digital Signature Certificate) - The appellant issues DSC as per license issued to them by Controller of Certifying Authorities,.....
June 15, 2018 Case Laws Central Excise

MRP Based Valuation - it was alleged that the assessee removed the MRP sticker - There is no further allegation that any new MRP sticker were affixed to the goods in......
June 15, 2018 Case Laws Central Excise

Valuation - whether the value of the TEJNES software loaded into / supplied along with multiplexers is required to be added to the value of multiplexers manufactured and....
June 15, 2018 Case Laws Central Excise

Refund of unutilized CENVAT credit - closure of factory / cancellation of registration - The appellant is eligible for refund of the balance CENVAT credit when the......
June 14, 2018 News GST

Clarifications of certain issues under GST - Draft Circular
June 14, 2018 Circulars Customs

Procedure for e-commerce exports through Post and clarification regarding personal imports
June 14, 2018 Notifications Customs

Import of Edible oils falling under Chapter 15 - Rate of customs duty increased in most of the cases barring few items.
June 14, 2018 Act Rules GST

No e-way bill is required to be generated - where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply - See GST Rule 138 as amended.
June 14, 2018 Act Rules GST

Order of the Anti Profiteering authority - GST Rule 133 as amended.
June 14, 2018 Notifications Income Tax

Cost inflation index for the Financial Year 2018-19 notified as 280
June 14, 2018 Act Rules GST

Consumer Welfare Fund. - an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods......
June 14, 2018 Act Rules GST

Refund of tax to certain persons - specified person u/s 55 - Removal of restriction of Invoice Value of ₹ 5000/- made with retrospective effect i.e. 1.7.2017......
June 14, 2018 Act Rules GST

Application for refund of ITC on on account of inverted duty structure - the formula for calculation of refund amount revised with retrospective effect i.e. 1.7.2017 -......
June 14, 2018 Act Rules GST

Provisions relating to a goods and services tax practitioner - person registered earlier as sales tax practitioner or tax return preparer - period of limitation for......
June 14, 2018 Act Rules GST

Reversal of input tax credit (ITC) in the case of non-payment of consideration - The amount which has been paid by the recipient on behalf of the supplier [in accordance....
June 14, 2018 Case Laws GST

The product “Ice Cream Making Machine” is classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 and Goods and......
June 14, 2018 Case Laws GST

The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships.
June 14, 2018 Case Laws GST

Whole pulse grains such as whole gram, rajma etc. and ‘cereal’ on which no further processing is done or such processing is done as is usually done by a cultivator or......
June 14, 2018 Case Laws GST

GST - groundnuts with shell, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which......
June 14, 2018 Case Laws GST

GST - Pulses (commonly known as ‘Dal’) (de-husked or split), jaggery, processed dry fruits such as processed cashew nuts, raisin (kismis), apricot (jardalu), fig......
June 14, 2018 Case Laws GST

GST - High Seas Sales - place of supply - Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus,....
June 14, 2018 Case Laws Income Tax

TDS u/s 195 - PE in India - fees in respect of the services rendered for use of a global network and infrastructure to process card payment transactions for customers in....
June 14, 2018 Case Laws Income Tax

Fixed place PE of the Applicant in India - Applicability of Australian Ruling in India - It may not have created PE under Australia Singapore DTAA due to requirement of.....
June 14, 2018 Case Laws Income Tax

Non-compete fee receipt - consideration for transfer of the shares - Capital Gains or business income - In order to attract section 28(va)(a), there is no condition of......
June 14, 2018 Case Laws Income Tax

Levy of penalty u/s 271D and 271E - transaction of advance and its receipt back in cash in excess of ₹ 20,000/- - Assessee failed to substantiate that it is trade.....
June 14, 2018 Case Laws Income Tax

Penalty u/s. 271(1)(c) - assessee accepted the quantum disallowance - just because assessee has not routed the same through profit and loss account does not by itself......
June 14, 2018 Case Laws Income Tax

Additions towards income earned from undisclosed investment - The addition of income earned from the investment is also solely based upon the admission by the ex-partner....
June 14, 2018 Case Laws Income Tax

Just because assessee was registered u/s 25 of the Companies Act, 1956 would not ipso facto make it eligible for registration u/s 12AA - unless the dominant activity......
June 14, 2018 Case Laws Income Tax

Denial of registration u/s 12AA - trust for educational purposes - Imparting financial education to the general public through programmes sponsored by Goldman Sachs,......
June 14, 2018 Case Laws Income Tax

R & D expenditure and ESOP expenses - apportionment of cost to the units which claimed exemption u/s 10B, 80IB and 80IC - there is nothing on record to show that all the....
June 14, 2018 Case Laws Income Tax

Taxability of amount on which TDS credit has been claimed - Merely because TDS has been deducted, advances cannot be treated as income - as the assessee has claimed TDS.....
June 14, 2018 Case Laws Income Tax

Genuineness of expenditure - Additions made on carriage inward charges / loading unloading expenditure - Cash payments - allegation of split of transactions artificially....
June 14, 2018 Case Laws Income Tax

Penalty u/s 271B - failure to get accounts audited - for technical and venial breach on the part of Chartered Accountant of the assessee, the assessee cannot be penalized
June 14, 2018 Case Laws Customs

Refund of Customs Duty paid - Refund of CVD paid in excess - MRP based valuation - the impugned order upholding rejection of the refund claim on the ground that the......
June 14, 2018 Case Laws Customs

Project import - the power generation plant where the turbine has been used is set up in the appellant's sugar factory which cannot be considered as a power generation......
June 14, 2018 Case Laws Service Tax

Banking and Other Finance Services - appellants are a registered Trust as a Federation of Women in Micro Credit providing loans to Women’s Self Help Groups (SHG) engaged....
June 14, 2018 Case Laws Central Excise

CENVAT credit - Works Contract - The laying of railway tracks does not fit into sub-clause (a) or (b) of exclusion Part (A) in the definition of input service. Thus the.....
June 14, 2018 Case Laws Central Excise

Levy of penalty - Revenue neutrality - entire excise is revenue neutral as neither the assessee stands to loose anything by paying higher duty nor the Revenue stands to.....
June 13, 2018 Notifications GST

Central Goods and Services Tax (Fifth Amendment) Rules, 2018
June 13, 2018 Notifications GST

Goods which may be disposed off by the proper officer after its seizure under the Central Goods and Services Tax Act
June 13, 2018 Case Laws GST

Rate of GST - poly propylene non-woven fabrics - since the sale value of non-woven carry bags made of polypropylene is less than ₹ 1,000/- per piece, it will......
June 13, 2018 Case Laws GST

Supply of services - Works Contract - credit of material bought in pre-GST era - post-implementation situation - The applicant is not entitled under Section 140(6) of......
June 13, 2018 Case Laws GST

Supply of services - The work of laying of underground pipeline network falls under the definition of “works contract” provided under Section 2(119) under the CGST Act,.....
June 13, 2018 Case Laws Income Tax

Fixed Place PE - essential ingredients of a Service PE - services rendered to the Applicant company by its Indian affiliate - Aramco India is a separately incorporated......
June 13, 2018 Case Laws Income Tax

Deduction of bad-debts relating to running and terminated chits - the claim of the assessee for deduction of bad debts written off is also allowable alternatively as......
June 13, 2018 Case Laws Income Tax

Addition in respect to labour expenses and piece work charges - adhoc estimated addition - genuineness of labour expenses - cash payments - Assessee's profits have not......
June 13, 2018 Case Laws Income Tax

CSR expenditure - Assessee had incurred CSR expenses to comply with the directions of Govt. of India the expenditure incurred is incidental to the assessee’s business......
June 13, 2018 Case Laws Income Tax

Exemption u/s 11 - set up a school in pursuance of its main object of educational activity - trust run by one family - No bar under the Act for registration u/s 12AA......
June 13, 2018 Case Laws Income Tax

Additions u/s 41(1) - cessation of liabilities - written off / remitted liabilities - the claim has been filed before BIFR and therefore the same cannot be considered to....

1 ....71 72 73 747576 77 78 79........ 126

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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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