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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 401 to 450 of 6256 Records

1 ....5 6 7 8910 11 12 13........ 126

December 10, 2018 Circulars SEBI

Cyber Security and Cyber Resilience framework of Stock Exchanges, Clearing Corporations and Depositories
December 10, 2018 Circulars SEBI

Disclosure of significant beneficial ownership in the shareholding pattern
December 10, 2018 Circulars SEBI

Cyber Security and Cyber Resilience framework of Stock Exchanges, Clearing Corporations and Depositories
December 10, 2018 Case Laws GST

Levy of GST - Construction services - relevant date of completion of construction of the property - If the entire consideration is received after the date of completion,....
December 10, 2018 Case Laws GST

Levy of GST - landowner - The builder offered to develop and promote a multistoried residential apartment cum commercial building in the property - premises allotted to.....
December 10, 2018 Case Laws GST

Levy of GST - land development agreement - The applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the......
December 10, 2018 Case Laws GST

Exemption from GST - supply of transportation services - The Applicant is engaged in the work of Supply, Laying and Terminating of 220kV U/G cables package to the......
December 10, 2018 Case Laws GST

Levy of GST - Separate registration is required or not - imports received at Haldia Port Kolkata for Mumbai head office - the applicant can clear the goods on the basis.....
December 10, 2018 Case Laws GST

E-way bill - purchase of car from another state - personal effects - temporary registration in the selling state - can brand new car be treated as used car - detention......
December 10, 2018 Case Laws Income Tax

Disallowing the business expenditure claimed as incurred for the higher education abroad of the son of a Director of the assessee company, who was also the Managing......
December 10, 2018 Case Laws Income Tax

The assessee had the option to opt for the 'Initial assessment year' for claiming deduction u/s 80IA and hence, loss or depreciation in the year earlier to 'initial......
December 10, 2018 Case Laws Income Tax

Additions u/s 56 - The gifts received from the close relatives u/s 56(2)(v) are outside the scope of 56(2). - The surrender of the rights of the close relatives in......
December 10, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - a narrow definition to the word ‘’individual benefit’’ cannot be given. The benefit will include direct or indirect things.......
December 10, 2018 Case Laws Income Tax

Software development expenditure which was application software was revenue in nature - deduction allowed u/s 37.
December 10, 2018 Case Laws Income Tax

Claim towards exchange fluctuation loss - for the purpose of depreciation, the cost of asset cannot be reduced or increased due to exchange rate fluctuation - allowed as....
December 10, 2018 Case Laws Service Tax

Works contract service - valuation - inclusion of material supplied free of cost by the service provider in assessable value - CESTAT has confirmed the demand - SC......
December 10, 2018 Case Laws Service Tax

Management or Business Consultant Service - assistance in implementing Clean Development Mechanism (CDM) - sale and management of certified emission reduction......
December 10, 2018 Case Laws Service Tax

Voluntary Compliance Entitlement Scheme - With the said rejection, the immunity from interest and penalty as was available to the appellant under VCES Scheme was no more....
December 10, 2018 Case Laws Service Tax

Penalty u/s 78 - they were under bonafide belief that service provided from SEZ unit is not chargeable to Service Tax. Therefore the payment of Service Tax was escaped......
December 10, 2018 Case Laws Central Excise

Interest on delayed refund - Refund of duty paid in excess - if the amount is refunded within 3 months of the order of Tribunal, the same will be in consonance with the.....
December 10, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - Iron fills as are emerging as a by-product but an inevitable waste due to being segregated during the manufacture of the final product, the......
December 10, 2018 Case Laws Central Excise

SSI Exemption - use of Brand Name of other person - The appellant is using brand name which is also used by other family members cannot be said that the appellant is......
December 10, 2018 Case Laws Central Excise

Classification of goods - fragrances (Perfumery compound) - The product perfumery compound manufactured by the appellant is correctly classifiable under 3302 and not......
December 10, 2018 Case Laws Central Excise

Utilization of Cenvat Credit of basic excise duty - appellant is clearly entitled for utilization of Cenvat Credit of basic excise duty for payment of Education Cess /......
December 10, 2018 Case Laws Central Excise

Process amounting to manufacture or not - process of tinting i.e. mixing the base paint with the colourants to obtain the paint of desired shade - The said activity is......
December 10, 2018 Case Laws Central Excise

CENVAT Credit - defective goods returned by the customer - The Deputy Commissioner has not acted on the the request, therefore, the appellant have taken suo moto credit.....
December 10, 2018 Case Laws Central Excise

Refund of accumulated credit - inputs used in the exempted export goods - even though the finished goods are exempted, the same is allowed to be exported under Bond/ LUT....
December 10, 2018 Case Laws VAT and Sales Tax

Levy of Tax - chemicals used as consumables in the process of job work of dyeing of fabric - The tax on the entire value of chemicals consumed during the process of......
December 10, 2018 Case Laws VAT and Sales Tax

Levy of tax - sale or not - health care services - The supply of drugs, medicines, implant, stents, valves and other implants are integral to a medical......
December 10, 2018 Case Laws VAT and Sales Tax

Input tax credit - purchase of Generator sets and its parts which are capital goods and used in the generation of electricity - as the same is available in terms of the.....
December 9, 2018 News Indian Laws

Effective tax rate on complex, building, flat etc.
December 8, 2018 Notifications Income Tax

U/s 115JG(1) of IT ACt 1961 - Central Government notifies conditions a foreign company engaged in the business of banking in India
December 8, 2018 News GST

GST Annual Returns - Due date for filing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C extended till 31.3.2019
December 8, 2018 Notifications Income Tax

Income-tax (13th amendment), Rules, 2018 - Amendments to Rule 8AA
December 8, 2018 Notifications Income Tax

TDS deduction under section 194A of the Income-tax Act, 1961 in case of Senior Citizens - NO TDS on interest upto ₹ 50,000.
December 8, 2018 Circulars Customs

AEO programme digitization - Ease of doing business - Development of web-based application for AEO-T1- reg.
December 8, 2018 Case Laws GST

Classification of an item - tutty-fruity - Whether Tutti-fruity be classified under HSN 08111010 or 20060000? - The Tutti-frutti being the product of papaya is covered......
December 8, 2018 Case Laws GST

Classification of goods - rate of GST - the steam was generated out of waste cannot lead to the conclusion that the turbine is a renewable energy device. The same......
December 8, 2018 Case Laws GST

The two or more supplies of goods or services or both which are naturally bundled in which the principal supply is exempt and others are taxable can be treated as a......
December 8, 2018 Case Laws GST

Profiteering - benefit of tax reduction not passed on to the recipients - Nestle Munch Nuts 32 Gm. Chocolate - Cadbury Dairy Milk Chocolate - assessee directed to pass......
December 8, 2018 Case Laws GST

Profiteering - benefit of tax reduction not passed on - Johnson & Johnson Baby Shampoo 100 ml. - assessee had deliberately charged the enhanced prices with an intention.....
December 8, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - The assessee has not filed the balance sheet or statement of affairs as noted by the Assessing Officer and in the return of income, the....
December 8, 2018 Case Laws Income Tax

Sale of land - Assessment in hands of partnership firm v/s partners - the assessee alone is liable to pay tax on the sale consideration. Therefore, the contention of the....
December 8, 2018 Case Laws Income Tax

Addition applying the provisions of Section 41(1) and Section 68 - the statement of the creditors were accepted, after granting substantial opportunity to the assessee,.....
December 8, 2018 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - bogus claim of exemption u/s 11 - assessee claimed exemption of its income under section 11(1) of the Act without any registration under......
December 8, 2018 Case Laws Income Tax

TDS liability on Bank guarantee commission u/s 194A - Assessee in present case paid commission to bank not as an agent - there was no need to deduct TDS on the Bank......
December 8, 2018 Case Laws Income Tax

Validity of reopening of assessment - assessee had not disclosed any capital gain on conversion of his capital asset into business asset in the relevant financial year -....
December 8, 2018 Case Laws Income Tax

Denial of credit of TDS - corresponding income has not been offered to tax - TDS belongs of assessee or HUF - Revenue’s contention that the assessee instead of claiming.....
December 8, 2018 Case Laws Income Tax

TDS u/s 194J OR 194C - treating annual maintenance contracts “AMC” payments made to various payees as fee for technical services - the amount paid cannot be considered......
December 8, 2018 Case Laws Income Tax

Addition of losses by using Client Code Modification - Appellant has not given satisfactory explanation with respect to the losses incurred by using Client Code......

1 ....5 6 7 8910 11 12 13........ 126

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Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...