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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 4001 to 4050 of 6256 Records

1 ....77 78 79 808182 83 84 85........ 126

May 28, 2018 Notifications Income Tax

Relaxation from the conditions of issue of shares at premium in excess of Fire Market Value u/s 56(2)(viib) where approval has been granted by the Inter-Ministerial......
May 28, 2018 Notifications Income Tax

Income-tax (6th Amendment), Rules, 2018 - Determination of FMV of shares and securities - Now only merchant bank can give the valuation report for the purpose of section 56.
May 28, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - failure to pay tax paid on sale of property - the conduct of the assessee is bonafide which takes it out from exigibility of penalty within......
May 28, 2018 Case Laws Income Tax

Valuation of stock - addition u/s 145A - following the accounting standard, assessee has adopted exclusive method of accounting with regard to the recording of purchase,....
May 28, 2018 Case Laws Income Tax

Penalty levied u/s 271E - period of limitation - The order of reassessment was not subject matter of revision proceedings u/s 263 or 264 of the Act. Hence the assessee’s....
May 28, 2018 Case Laws Income Tax

Doctrine of diversion of income by overriding title - Tax liability on interest income of the trust - since assessee was a revocable trust and contribution by......
May 28, 2018 Case Laws Income Tax

TDS u/s 194A - identity of the lenders were not known - in the event it is ultimately found that at the time of paying the borrowing fee to NSCCL or even prior to it,......
May 28, 2018 Case Laws Income Tax

TDS u/s 195 - compensation received for loss of business - the foreign company does not have permanent establishment in India - thus payments are not liable for taxation....
May 28, 2018 Case Laws Income Tax

Validity of reopening of the assessment u/s 147 - ROI not filled - When the return of income was not filed with the AO then the alleged return of income filed with the......
May 28, 2018 Case Laws Central Excise

100% EOU - Refund claim of cenvat credit - no physical exports - during the period in question, the definition of export under Rule 5 which was inserted by an......
May 28, 2018 Case Laws Central Excise

Refund claim - where the cenvat credit is availed wrongly which needs to be recovered, then such amount should have been recovered through a notice under Rule 14 of......
May 28, 2018 Case Laws Central Excise

CENVAT credit - ‘Dry ice Vehicle’ - capital goods - the goods should be used in the factory premises whereas in the present case, the motor vehicles are used by the......
May 27, 2018 Case Laws Income Tax

Settlement of a case - assessment proceedings were pending or not - assessment order was passed but not served - Commission has given no finding. We cannot leave the......
May 27, 2018 Case Laws Income Tax

Reassessment - validity of the reasons recorded by the AO - at the stage when the notice for reopening is under challenge, if it is not possible without further detailed....
May 27, 2018 Case Laws Income Tax

Reassessment - validity of fresh notice - withdrawal of earlier notice - Mere intention, a stated intention or even an intention which is otherwise put in practice......
May 27, 2018 Case Laws Income Tax

MAT computation - reduction of least of cash loss or depreciation loss as per books of accounts while computing the book profits u/s 115JB - The assessee has rightly......
May 27, 2018 Case Laws Income Tax

Bogus purchases - Disallowance of expenditure regarding sundry creditors - AO was adding amounts on the basis of then un-reconciled differences which is violation of the....
May 27, 2018 Case Laws Income Tax

TDS u/s 194C - reimbursement of postage expense on actual basis - there is no case for invoking the provisions u/s 194C which only mandates for effecting TDS as per the.....
May 27, 2018 Case Laws Income Tax

Reopening of assessment - belief of escapement of income - reopening merely on the information received from the Investigation Wing of the Department, i.e., just on......
May 27, 2018 Case Laws Income Tax

Revision u/s 263 - Period of limitation - if the issue on which the proceedings u/s 263 is initiated is not a subject matter of the assessment order passed u/s 143(3)......
May 26, 2018 Case Laws Insolvency and Bankruptcy

Insolvency resolution process - exclusion of period of litigation - This is a unique case in which CIRP could not completed with in 270 days. The exceptional......
May 26, 2018 Case Laws Insolvency and Bankruptcy

Insolvency Resolution Process - there are serious doubt with regard to the locus standi of Bhushan Employees as the application has been filed only by Mr. Rahul Sengupta....
May 26, 2018 Case Laws FEMA

Violation of Section 3(a), FEMA - onus to prove - It is settled legal principle that onus of proof, in both civil and criminal law, is on the person who wishes to prove.....
May 26, 2018 Case Laws Service Tax

Valuation - an assessee is liable to pay tax only on the service component - the value of the raw material used in retreading of the tyres need not be included in assessable value - AT
May 26, 2018 Case Laws Service Tax

Where mere space is provided along with furniture for facilitating accommodation of representatives of financial institutions in the premises of an automobile dealer and....
May 25, 2018 Circulars GST

Levy of IGST on warehoused goods - the supply of goods before their clearance from the warehouse would not be subject to the levy of integrated tax and the same would be....
May 25, 2018 Notifications Customs

Customs Tariff Tables updated as per the notification - Seeks to increase tariff rate of basic customs duty (BCD) on Walnuts in shell [0802 31 00 ] from 30% to 100% and.....
May 25, 2018 Act Rules Customs

Customs Audit Regulations, 2018 - Proper officer make take the assistance of a professional like Chartered Accountant, Cost Accountant, an expert in the field of......
May 25, 2018 Act Rules Customs

Customs Audit Regulations, 2018 - Audit may be conducted at the premises an auditee or in the office of proper officer - Auditee may be an Importer or Exporter or......
May 25, 2018 Act Rules Customs

Customs Audit Regulations, 2018 - Selection of Importer or Exporter or custodian or licensee of a warehouse etc. or declaration made for Import or Export to the selected....
May 25, 2018 Act Rules Customs

Customs Audit Regulations, 2018 - Importer or Exporter or custodian or licensee of a warehouse etc. are required to preserve for a minimum period of five years and make.....
May 25, 2018 Notifications Customs

Duties of customs on import of Protein concentrates and textured protein substances - Benefit of reduced rate of duty withdrawn.
May 25, 2018 Notifications Customs

Levy of customs duty on import of wheat - rate of duty increased from 20% to 30%
May 25, 2018 Notifications Customs

Duty of customs on import of OTHER NUTS, FRESH OR DRIED - Almonds in Shelled falling under the heading 0802 12 00 - Benefit of reduced rate withdrawn
May 25, 2018 Case Laws GST

Inter-state trade - purchase of high speed diesel in the course of manufacturing of cement - C-Form - Chhattisgarh Value Added Tax Act, 2005 - situation post......
May 25, 2018 Case Laws Income Tax

Scope of the scrutiny assessment u/s 143(3) - The circulars relied on by the petitioner have no application to the facts of this case and the same would apply only in......
May 25, 2018 Case Laws Income Tax

Exemption u/s 11 - charitable purpose u/s 2(15) - the transport activities of the assessee trust are not in the nature of business, inasmuch as the transport is also......
May 25, 2018 Case Laws Income Tax

Application of section 40(a)(ia) - payment made without TDS - the payee has declared the income in his ITR - penalty can be levied on assessee but no disallowance of the....
May 25, 2018 Case Laws Income Tax

Expenses towards mount paid on out of court settlement on behalf of subsidiary company - assessee paid the amount on behalf of the subsidiary company and thus incurred......
May 25, 2018 Case Laws Customs

Violation of import conditions - DEEC license - once the percentage is fixed by the notification, mere fact that the one manufacturer may use more inputs and the another....
May 25, 2018 Case Laws Service Tax

Reversal of Cenvat Credit - The Appellant is collecting the fee and then remitting it to the IGNOU - The whole consideration received by the Appellant is value of......
May 25, 2018 Case Laws Service Tax

BAS - Job-work - process of lamination of solar cells - The job work activity carried out by the respondents will only have to be considered as amounting to......
May 25, 2018 Case Laws Service Tax

Technical Testing and Analysis Services - the testing done by TWAD is a statutory duty - it cannot be said that the testing is done for the contractor and that a service....
May 25, 2018 Case Laws Service Tax

Manpower Recruitment or Supply Agency service - the assessee cannot be said to be a commercial concern engaged in providing such specified services to a client - demand.....
May 25, 2018 Case Laws Central Excise

Valuation - inclusions - whether value of depreciation on technical know-how and the royalty paid to Directors of the assessee have to be included in the assessable......
May 24, 2018 Case Laws Income Tax

Recovery of tax dues - Withdrawal of amount from the petitioner’s Bank account - the power of attachment of the Bank accounts and other immovable properties can always......
May 24, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - the duty of the AO is only to primafacie establish that income chargeable to tax has escaped assessment - it would not be his duty to......
May 24, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - Computation of book profits u/s 115JB - MAT - if AO during scrutiny assessment notices a claim of exemptions made by the assessee......
May 24, 2018 Case Laws Income Tax

Failure to produce the books of account and audit report u/s 44AB - the contentions of the assessee that since no books of account have been prepared, therefore could......
May 24, 2018 Case Laws Service Tax

Simultaneous penalty u/s 76 and 78 - proviso to Section 78 made it explicit which was till then implicit - simultaneous penalty under section 76 and 78 of the Finance......

1 ....77 78 79 808182 83 84 85........ 126

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