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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 3801 to 3850 of 6256 Records

1 ....73 74 75 767778 79 80 81........ 126

June 9, 2018 Case Laws GST

An importer is required to pay IGST on the ocean freight. Therefore as on date, even if the importer has already paid IGST on CIF value imported goods, he is still......
June 9, 2018 Case Laws GST

No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant - the applicant is liable to pay GST @ 18% on the said “Abhivahan.....
June 9, 2018 Case Laws GST

Applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017 -......
June 9, 2018 Case Laws GST

Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under Chapter Heading 4013 of GST Tariff, 2017 and attract.....
June 9, 2018 Case Laws GST

Roof Ventilators falls under Schedule-III of Notification No. 1/2017 – Central Tax (Rate) to GST Act, 2017 as amended and attracts a tax rate of 18% (CGST 9% + TGST 9%).....
June 9, 2018 Case Laws GST

The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading 84.81 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff......
June 9, 2018 Case Laws GST

Appropriate forum - Rate of GST - confectionery items - case of petitioner is that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by.....
June 9, 2018 Case Laws Income Tax

TDS u/s 194A - non deduction of tds on payment of interest on FDRs to Gr. Noida Authority,a statutory authority constituted and 100% owned by UP State Government - No......
June 9, 2018 Case Laws Income Tax

Addition u/s 69C - non consideration of section 37 - AO should be trained properly, instead the same mistake is committed by Senior Officer also, which reflects very......
June 9, 2018 Case Laws Income Tax

Entitlement to exemption u/s 54F - amount is not directly invested in purchasing of the villa - deposit of money by the assessee inter-alia in mutual fund prior to......
June 9, 2018 Case Laws Income Tax

Penalty u/s 272A(1)(C) - wilful noncompliance to the summons u/s 131 - it is the ITO/AO who has the power to pass the penalty order and not the Add. CIT. Therefore, we......
June 9, 2018 Case Laws Income Tax

Disallowance of traveling expenses - as per assessee it has paid fringe benefit tax at the rate of 20% - Now it is a settled position of law that no disallowance can be.....
June 9, 2018 Case Laws Income Tax

TDS u/s 195 - No TDS is required to be deducted on the payment of advertisement expenses and technical and professional charges to foreign national as these recipients......
June 9, 2018 Case Laws Income Tax

Mere shifting of boiler from one place to another in the case on hand did not result in creation of any additional and the benefit of the assessee - expenses allowed as.....
June 9, 2018 Case Laws Income Tax

TDS u/s 194H - trade turnover discount - assessee had been debiting trade discount allowed to its commission agents who were acting and procuring orders/effecting sales.....
June 9, 2018 Case Laws Customs

Valuation of imported goods - The only charge in the proceedings is that the Indian importer is related to the intermediary through whom the goods are supplied to DESU -....
June 9, 2018 Case Laws Service Tax

The activities involved only temporary handling of the goods and shifting them from one place to another within the factory and as such, by no stretch of imagination......
June 9, 2018 Case Laws Service Tax

The “Exposure fee” charged by the US Exim bank cannot be considered as any service by the Bank to the Respondent but is only an interest and is not liable to any service tax.
June 9, 2018 Case Laws Service Tax

Valuation - inclusion of reimbursable expenses in assessable value - only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable.....
June 9, 2018 Case Laws Central Excise

Classification of Sentim Toothpaste - The product is not ordinarily sold as tooth paste like colgate, peposodent, etc. but it is sold with a declaration on the product......
June 9, 2018 Case Laws Central Excise

Exemption to Sports Goods - ‘Thrillers’ and ‘Climbers’ manufactured and cleared by the appellant - there is no doubt that the product in question that being equipment......
June 9, 2018 Case Laws Central Excise

Classification of bolting cloth - whether classifiable under CETH 5406.10 as claimed by BBCPL or would be classifiable under CETH 59.11 - running length of unprocessed......
June 8, 2018 Notifications DGFT

Extension to Integrated Goods and Service Tax (IGST) and compensation Cess exemption under EOU scheme till 01.10.2018 — Amendments to Foreign Trade Policy 2015-20
June 8, 2018 Case Laws Income Tax

LTCG - reference to the DVO for determining the fair market value of the asset - Assessing Officer has no power to make a reference if the value shown by assessee is not....
June 8, 2018 Case Laws GST

GST - Disc Brake Pads and Shoes are required to be classified under subheading 8708 of GST Tariff, as other parts and accessories of the motor vehicles of headings 8701.....
June 8, 2018 Case Laws Income Tax

Deemed registration u/s 12AA - original date of application - registration is deemed to have been granted from the date of inception of the University as the delay in......
June 8, 2018 Case Laws Income Tax

Exemption u/s.10(2A)- amount received by a retired partner from its earstwhile partnership firm - assessee company was not at all partner in the said firm. - exemption......
June 8, 2018 Case Laws Income Tax

TDS u/s 195 - the search fee and license fee were distinct from each other and that the search fee received under the SA was independent of the LA and was not taxable in....
June 8, 2018 Case Laws Income Tax

Claim of expenditure - proof of commencement of business activity - earning of income during the year is not a prerequisite for coming to the conclusion that business is....
June 8, 2018 Case Laws Income Tax

Sales Tax (VAT) Exemption Benefit - Nature of receipt - Sales tax incentive and excise incentive are capital receipts and hence, they are not liable for inclusion under.....
June 8, 2018 Case Laws Income Tax

Penalty u/s. 271(1)(c) - Additional income was offered voluntarily by the assessee, consequent to the notice issued u/s. 153A - no penalty can be levied in respect of......
June 8, 2018 Case Laws Central Excise

Refund of double payment of duty made - appellant paid duty in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they......
June 7, 2018 Case Laws Income Tax

Computation of capital gains - Disallowance of brokerage u/s 48 - burden was on the assessee to demonstsrate that the expenses had been incurred - brokerage commission......
June 7, 2018 Case Laws Income Tax

Addition u/s. 68 - the addition u/s. 68 is not called for as such because it is a case where one asset gets replaced by another asset and not of cash credit.
June 7, 2018 Case Laws Income Tax

Reopening of assessment - when a specific direction has been given by the Additional Commissioner u/s 144A of the Act for passing an order u/s 143(3) of the Act on a......
June 7, 2018 Case Laws Income Tax

Appellate authorities power to consider the claim not made in the return - assessee is entitled to raise not merely additional legal submissions, before the appellate......
June 7, 2018 Case Laws Income Tax

Capital gain on transfer of shares outside India - For applicability of Explanation 5 of the section 9 it is sufficient to state that the explanation covers the non......
June 7, 2018 Case Laws Income Tax

Exemption from the provisions of Section 115JB being a sick company - Assessee is covered by Section 17 of SICA and therefore, the company is exempt from the provisions.....
June 7, 2018 Case Laws Income Tax

Notice u/s 147 issued beyond stipulated time limit - validity of service of notice - Merely signing the notices cannot be equated with the issuance of notice as......
June 7, 2018 Case Laws Income Tax

Nature of land sold - agricultural land - where the land is shown in revenue record as agricultural land and no permission was taken for conversion of land, it is......
June 7, 2018 Case Laws Income Tax

Depreciation on intangible assets being “business and commercial rights” - payment made by the assessee in the form of compensation for acquiring mining rights in the......
June 7, 2018 Case Laws Income Tax

Disallowance of loss on sale of shares of associated concern - speculation loss - only the loss resulting from the activity of sale and purchase of shares of other......
June 7, 2018 Case Laws Income Tax

Late fees u/s 234E - Condonation of delay in filing appeal - When TDS returns/statements have been filed by assessee for each quarter online and orders have been served.....
June 7, 2018 Case Laws Income Tax

TDS u/s 194C - ascertaining the nature of payment - these facts are exclusively in his knowledge and he is only privy to it and how the AO will be knowing these things......
June 7, 2018 Case Laws Income Tax

Applicability of section 50C - objection of the assessee against the value adopted by the stamp valuation authority - It is not optional for the Assessing Officer to......
June 7, 2018 Case Laws Customs

Validity of Notifications - Extension of ADD - extension of Anti-Dumping Duty for the one year pending the Sunset Review - The period of three months under Rule 18(1)......
June 7, 2018 Case Laws Customs

Misdeclaration of goods evading Anti dumping duty - goods found were “cold rolled” stainless steel as against declaration of “hot rolled” - the declaration regarding the....
June 7, 2018 Case Laws Customs

Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import.....
June 7, 2018 Case Laws Customs

Mis-declaration of goods - Even assuming that it is for an EOU, and there was change in transport mode still fact of non-declaration of the machinery in the bill of......
June 7, 2018 Case Laws Service Tax

Service tax on sale of statistical data (statistical service subscription) - transaction of sale of data - it is a transaction of pure sale of data and thus no service......

1 ....73 74 75 767778 79 80 81........ 126

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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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