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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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1 ....76 77 78 798081 82 83 84........ 126

May 31, 2018 Case Laws Central Excise

CENVAT credit - electricity produced in the factory premises and consumed for production of excisable goods, assessee is entitled to avail Cenvat credit on inputs used......
May 31, 2018 Case Laws VAT and Sales Tax

Attachment orders - Forcibly collection of post-dated cheques - without any order of assessment or without initiation of assessment proceedings - The Department cannot......
May 30, 2018 News GST

Special Refund Fortnight from 31.05.2018 to 14.06.2018
May 30, 2018 Circulars Service Tax

Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM)
May 30, 2018 Circulars DGFT

Guidelines for filing/processing of MEIS applications in case of Project Exports.
May 30, 2018 Circulars Customs

Clarification regarding legislative changes relating to Customs Act, 1962 and issuance of Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018
May 30, 2018 Circulars GST

Clarifications on refund related issues – order to clarify these issues and with a view to ensure uniformity in the implementation of the provisions of the law across......
May 30, 2018 Circulars Customs

Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems - CBIC prescribed the procedure to be followed.
May 30, 2018 Case Laws GST

Levy of GST on rent payable by a Hospital, catering life saving services - GST is leviable on the rent paid / payable for premises, taken on lease by the applicant. - AAR
May 30, 2018 Case Laws GST

Classification of supply - supply of goods along-with supply of services - Composite Supply u/s 2(30) of the GST Act - supplies as that of the applicant’s should be......
May 30, 2018 Case Laws Income Tax

Software expense - revenue or capital expenditure - fast changing technology, software has to be regularly updated so as to keep pace with the changing technology - the.....
May 30, 2018 Case Laws Income Tax

Defective return - filing of belated return to seek refund - The returns filed by the assessee was wrongly declared by the Income tax Department as invalid return u/s......
May 30, 2018 Case Laws Income Tax

Revision u/s 263 - Special audit can be called for only with the prior approval of the concerned authority. It is certainly not an option or a choice which an assessee......
May 30, 2018 Case Laws Income Tax

Deemed registration u/s 12AA - If an order granting or rejecting registration has not been passed within six months from the end of the month in which application under.....
May 30, 2018 Case Laws Income Tax

TDS u/s 194H - payment to retailers by the Mobile operators through the distributor/dealers/retailers - contra entries passed in the books of accounts - AO cannot made......
May 30, 2018 Case Laws Income Tax

Application of income of the Trust u/s 11 - Carry forward and set off of losses - if commercial principles are applied then adjustment of expenses incurred by the Trust.....
May 30, 2018 Case Laws Income Tax

Reopening of assessment - reopening is not permissible in the case of the assessee when the limitation was not available even on the date when the assessment order - AT
May 30, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - additional income filled in revised return - Everything depends upon the return of income filed, because return of income is the only document,......
May 30, 2018 Case Laws Income Tax

Depreciation at higher rate on rolls @ 80% - calculation of WDV - As per section 43(6)(b), the WDV in case of assets acquired before the previous year is defined to mean....
May 30, 2018 Case Laws Income Tax

Addition u/s 40A(2)(b) - unbalanced payment to doctors - payment to specified persons - No finding by the AO about as to what constitutes fair market price of the......
May 30, 2018 Case Laws Income Tax

Claim of deduction u/s 35 - expenditure incurred on in-house R&D facility - The expenditure that is sought to be excluded u/s.43(4)(ii) of the Act is an expenditure......
May 30, 2018 Case Laws Service Tax

BAS - Helping the purchases of with the registration with the RTO cannot be considered as an activity under Business Auxiliary Service therefore, service tax cannot be......
May 30, 2018 Case Laws Service Tax

Interest on delayed refund - Refund of pre-deposit alongwith Interest - assessee shall be entitled to refund of the amount deposited alongwith interest at prescribed......
May 30, 2018 Case Laws Service Tax

Valuation - Cargo Handling Services - Inclusion of re-imbursable expenses into the value of consideration for payment of service tax not justified - AT
May 30, 2018 Case Laws Service Tax

Valuation - interest free security deposit - the amounts cannot be included in the consideration as long as the same remains interest free advance to be returned to......
May 30, 2018 Case Laws Service Tax

Valuation - Maintenance or Repair Service - electricity charges recovered by the appellant as part of their maintenance charges - Reimbursement of amount towards......
May 30, 2018 Case Laws Service Tax

Classification of services - construction work - composite works contract - category of works contract services or CICS? - Any charge to tax under the five heads in......
May 30, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - relevant date for the purposes of deciding the time limit for consideration of refund claim under Rule 5 of CENVAT Credit Rules may.....
May 30, 2018 Case Laws Central Excise

Principles of Natural Justice - tribunal merely reproduces the order-in-original, without specifically and independently examining and dealing with diverse contentions -....
May 30, 2018 Case Laws Central Excise

Penalty u/s 11AC - entire payment of disputed tax was paid by the appellant on or before passing of the order-in-original - Payment of duty, whether made before or after....
May 30, 2018 Case Laws Central Excise

Recovery of Cenvat credit - goods seized and confiscated are imported goods thus the provision of the Rules 25/26 of CER not applicable to the sized imported consignment....
May 30, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - electricity generated from by-products, i.e. bagass - neither excisable under Section 2 (b) of the Central Excise Act, nor exempted goods.......
May 30, 2018 Case Laws Central Excise

Suo moto re-credit amount in PLA instead of claiming refund - refund is governed by Section 11B - Even in the case of suo moto re-credit though in principle, the......
May 30, 2018 Case Laws Central Excise

Valuation - inclusion of subsidy in assessable value - no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - AT
May 30, 2018 Case Laws Central Excise

Clandestine removal - allegations based on inquiries made in the third party’s documents of Commission Agent and transporters cannot lead to the fact of clandestine activities. - AT
May 30, 2018 Case Laws Central Excise

Refund of pre-deposit - period of limitation - limitation period would start not from the date of deposit but from the date of the decision by Commissioner (Appeals) - AT
May 30, 2018 Case Laws Central Excise

Reversal of CENVAT credit - manufacturing of exempted goods (cleared on payment of duty) - as the assessee was not seeking refund of duty and there was no need to......
May 30, 2018 Case Laws Central Excise

Benefit of exemption - scope of the term "site" - supply of PSC Slippers for Western Dedicated Freight Corridor (WDFC) Project - the expression “site” cannot be given a.....
May 30, 2018 Case Laws VAT and Sales Tax

Suo motu revision of original assessment order - Chhattisgarh VAT - time limitation - limitation has to be calculated from the date of assessment and not from the date......
May 29, 2018 Case Laws GST

GST - Intent to sell unit along with all assets and liabilities - The transaction of transfer of business as a whole of one of the units of the Applicant in the nature......
May 29, 2018 Circulars DGFT

Enlistment under Appendix 2E - Agencies Authorized to issue Certificate of Origin - (Non- Preferential) - Appendix 2E as amended.
May 29, 2018 Notifications GST

NACIN has been notified as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.
May 29, 2018 Notifications GST

GST - levy of Priority Sector Lending Certificate (PSLC) brought under Reverse Charge Mechanism (RCM) - Notification as amended
May 29, 2018 Case Laws Income Tax

Surrender of income during survey - to be treated as Business income or taxable u/s 69 - AO was not justified in taxing the surrender made on account of excess stock and....
May 29, 2018 Case Laws Income Tax

Penalty - loan/deposits in cash and in violation of provisions of section 269SS - three directors who have advanced money to the assessee-company and have been repaid in....
May 29, 2018 Case Laws Income Tax

Initiation of revision proceedings u/s 263 - transfer pricing - interest free loans to associate companies out of borrowed capital - international transaction - a......
May 29, 2018 Case Laws Income Tax

Expenses incurred in respect of foreign education of the Director - the main purpose as per the company is that education of director would be useful in expanding the......
May 29, 2018 Case Laws Income Tax

Additions for non-deduction of TDS - Sec 40(a)(ia) is a disabling provision which and not an enabling provision. - there is nothing in the language of Sec.40(a)(ia) to......
May 29, 2018 Case Laws Income Tax

Imposition of late filing fee u/s 234E - late filing of TDS return - substitution made by clause (c) to (f) u/s 200A(1) can be read as having prospective effect and not.....
May 29, 2018 Case Laws Service Tax

CENVAT credit - tippers - extended period of limitation - return has been filed giving complete details of CENVAT credit availed by them on tippers - it was not alleged.....

1 ....76 77 78 798081 82 83 84........ 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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