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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 3851 to 3900 of 6256 Records

1 ....74 75 76 777879 80 81 82........ 126

June 7, 2018 Case Laws Service Tax

GTA service - non-issuance of consignment note - the Transporters cannot be called ‘Goods Transport Agency’ and, hence, in these cases, the service of transportation of.....
June 7, 2018 Case Laws Service Tax

Classification of services - Finishing Work - From the nature of the work orders, it is found that the same does not appear to include supply of material alongwith......
June 7, 2018 Case Laws Central Excise

Quantum of pre-deposit u/s 35F - Deposits made during the pendency of the proceedings, or even after the order-in-original is passed, have to be taken into consideration....
June 7, 2018 Case Laws Central Excise

Classification of goods meant for Construction Industry - Ready Mix (Dry Mix) manufactured under the brand name “Roofit mix” - the impugned product can only be......
June 7, 2018 Case Laws Central Excise

GTA Service - CENVAT credit - input services - Outward transportation of goods up to the buyer’s premises - credit is eligible up to 01.04.2008 and after such date, the.....
June 7, 2018 Case Laws Central Excise

Manufacture - the activity performed by the appellants in respect of circular diffusers and jet diffusers do not amount to manufacture - AT
June 7, 2018 Case Laws Central Excise

Manufacture - assembly at site - tower clock - cannibalization - each clock tower is a separate entity and the clock designed for one tower cannot be dismantled and......
June 7, 2018 Case Laws Central Excise

Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong availment/utilization of cenvat credit but the demand under Rule 6(3A). Therefore, Rule 14 is not applicable -.....
June 7, 2018 Case Laws Central Excise

Penalty on partner - Firm already penalized - The appellant also tried his best to conceal the relevant records and played a pivotal role in evasion of duty with the......
June 6, 2018 Circulars GST

Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips.
June 6, 2018 Circulars Customs

Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases
June 6, 2018 Circulars Customs

Pilot implementation of paperless processing under SWIFT — Uploading of supporting documents regarding
June 6, 2018 Case Laws Income Tax

Jurisdiction of AO to pass assessment order u/s 124(2) - it is necessary that the Assessing Officers having concurrent jurisdiction ensure that only one of them proceeds....
June 6, 2018 Case Laws Income Tax

Existence PE - dependent agent Permanent Establishment - All the substantive parts of the key activities in making sales were done by DAIPL from India. This shows that......
June 6, 2018 Case Laws Income Tax

Permanent Establishment (PE in India) - scope of the agreement - the Indian hotel, Swissotel Kolkata, satisfies all the three tests and does constitute a fixed place PE.....
June 6, 2018 Case Laws Income Tax

Representative/liaison office (LO) - Doctrine of Mutuality - Applicant works on the principle of mutuality and is not an enterprise set up for the purpose of doing......
June 6, 2018 Case Laws Income Tax

Disallowance u/s 40(b) - enhancement in the remuneration by amendment in the Partnership Deed through supplementary deed - assessee-firm is entitled to deduct the......
June 6, 2018 Case Laws Income Tax

Reopening of assessment before expiry of 4 years - no sufficient reason to believe - Merely because reopening of assessment was before expiry of four years from the end.....
June 6, 2018 Case Laws Customs

Import of unused goods - Secondary Second Choice Carbon Steel Pipes in Mix Size Mix Thickness - restricted item or not? - The second grade pipes cannot be termed as......
June 6, 2018 Case Laws Customs

Duty Drawback - description of the goods - Burnishable Leathers - exemption from export duty - whether test result of one shipping bill can be made applicable to other......
June 6, 2018 Case Laws Service Tax

CENVAT credit - input services - repairs and maintenance of the insured vehicles by the ‘Authorized Service Stations’ - insurgence company is hte recipient of service or not - Held Yes
June 6, 2018 Case Laws Service Tax

Interest or service charge - Interest received for loan given to Subsidiary company for short period - The amount received by the appellant is interest cannot be said as....
June 6, 2018 Case Laws Service Tax

Business Auxiliary Service or Manufacture - activity of cutting, straightening and bending - The activity of appellant would fall under Clause (v) wherein, the......
June 6, 2018 Case Laws Service Tax

Benefit of N/N. 12/03 - reduction of the cost of materials for arriving at the value of such service tax liability - the restriction is for non-availment of credit of......
June 6, 2018 Case Laws Central Excise

Cotton waste arising in the course of manufacture - cotton waste which arises during the manufacturing process is not leviable to duty of excise.
June 6, 2018 Case Laws Central Excise

Refund of excess Excise duty paid - unjust enrichment - adjustments at the time of finalization of provisional assessments would be permissible without putting the......
June 5, 2018 Circulars Customs

Procedure for e-commerce exports through Post and clarification on personal imports - CBIC issues clarification and prescribes new procedures.
June 5, 2018 Case Laws Income Tax

Nature of loss - speculative transaction - When the assessee is not dealer in foreign exchange and as a part of his normal business activity, enters into hedging......
June 5, 2018 Case Laws Income Tax

Valuing perquisites of the accommodation, provided to employees of the assessee society - Taxability - Employees of the society cannot be equated with the employees of......
June 5, 2018 Case Laws Income Tax

Rate of depreciation on intangible asset of licence for running container trains - commercial rights for 20 years - such rights would amount to capital asset - claim of.....
June 5, 2018 Case Laws Income Tax

Addition relying on the confessional statement in pursuance to survey u/s 133A - Merely on the basis of admission/confession, the assessee could not have been subjected.....
June 5, 2018 Case Laws Income Tax

Penalty levied u/s. 271(1)(c) - The assessee had not concealed any income or furnished inaccurate particulars of income. The exemption u/s. 11 of the Act was denied to......
June 5, 2018 Case Laws Income Tax

AO has failed to follow the mandate of the provisions of section 144C whereby he was required to pass a draft assessment order - the issuance of a show-cause notice......
June 5, 2018 Case Laws Customs

Classification of DC Motor which is performing dual function i.e. of DC Motor and of rear wheel - It become rear wheel only after mounting the tyre and without tyre, it.....
June 5, 2018 Case Laws Customs

Imposition of ADD on Vitamin C and its synonyms - import of Sodium Ascorbate - only the end use of the impugned good i,e Sodium Ascorbate does not make it fall under the....
June 5, 2018 Case Laws Service Tax

Demand of service tax - amounts received from the manufacturer under ‘Serve to Win’ reward scheme it is not correct to conclude that it is reimbursement for three free......
June 5, 2018 Case Laws Service Tax

Exemption to taxable service provided for distribution of electricity - services performed as an agent on behalf on the principal - benefit exemption N/N. 32/2010-ST......
June 5, 2018 Case Laws Central Excise

Classification of stitching machines - the machine in question is sewing but they can do ordinary embroidery sewing - as per HSN Explanatory Note 7 to Chapter 84, the......
June 5, 2018 Case Laws Central Excise

Undervaluation - goods sold over and above MRP Declared - The appellant has shown MRP at ₹ 675/- and paying duty after claiming abatement thereof, but charging......
June 4, 2018 Case Laws GST

Nature of supply - divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract] - Construction of power lines, erection of......
June 4, 2018 Case Laws Income Tax

Revision u/s 263 - if the enquiry of such unexplained investment is not done then same would be erroneous order prejudicial to the interest of the Revenue u/s 263 - thus....
June 4, 2018 Case Laws Income Tax

Presumption to service of notice u/s 148 - revenue failed to discharge the onus - also notice which u/s 148 was sent on the address where the assessee was not residing -....
June 4, 2018 Case Laws Income Tax

Disallowance of purchases - Even if the purchases are not genuine or are bogus the entire addition to the income of the assessee is uncalled for and wrong. The purpose......
June 4, 2018 Case Laws Income Tax

Penalty u/s 271C - non deduction of tds - Since the assessee has filed the certificates of the recipients with proof that the recipients have offered the income to tax......
June 4, 2018 Case Laws Income Tax

Charitable purpose - Application of loan repayment allowability - The repayment of loan is not an allowable deduction against profit and gains of the business even under....
June 4, 2018 Case Laws Income Tax

Charitable purpose - assessee has claimed only exemption u/s 10(21) - Order of CIT(A) allowing exemption u/s 11(1) set aside - matter restored before CIT(A) - AT
June 4, 2018 Case Laws Income Tax

Disallowance of long term capital loss on sale of shares - sham transactions or genuine transactions - - It seems to be a case of tax planning by the assessee, though......
June 4, 2018 Case Laws Income Tax

Exemption u/s 10 - whether the assessee is solely existing for educational purpose and the Government has financed - this issue requires detailed verification - can not.....
June 4, 2018 Case Laws Income Tax

Deduction u/s 80IA - claim of higher depreciation from 30% to 15% on commercial vehicles - this depreciation is related to B.T.Road Project. Hence the disallowance of......
June 4, 2018 Case Laws Income Tax

Benefit of exemption u/s 11 -assessee is holder of shares in violation of provisions of section 13(1)(d) - it is only the income from such investment or deposit which......

1 ....74 75 76 777879 80 81 82........ 126

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F: Issuance of show cause notice by the additional Director General, Dire...

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

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