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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 4101 to 4150 of 6256 Records

1 ....79 80 81 828384 85 86 87........ 126

May 21, 2018 Case Laws Income Tax

Income from franchise fee and consultancy services - Nature of Royalty - whether taxable @ 10% as per India-USA DTAA - No activities are carried out by the by Jubilant......
May 21, 2018 Case Laws Income Tax

Unabsorbed depreciation of current year and earlier year as allowable against income under the Head “Income from other sources” being disclosed/assessed u/s 68 - w.e.f......
May 21, 2018 Case Laws Income Tax

Penalty u/s 271C - failure to collect TCS - reasonable cause - "assessee in default” - assessee has submitted the extant legal opinion of an Advocate of Hon’ble Supreme.....
May 21, 2018 Case Laws Customs

Exemption to goods imported under N/N. 21/2002-Cus. Sr. No. 230 - MMRDA is not a road construction corporation within the scope and context of condition NO. 40(a) - the.....
May 21, 2018 Case Laws Customs

Classification of imported goods - Hover Board - whether classified under CTH 9506 or under CTH 8711? - As such from the size of the item, it is evident that it is more.....
May 21, 2018 Case Laws Customs

Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT
May 21, 2018 Case Laws Money Laundering

Offence under PMLA - Provisional Attachment Orders - The properties attached cannot be attached under Section 5 of the PML Act because the properties are not purchased......
May 21, 2018 Case Laws Service Tax

The appellants, though not registered with the department for the services rendered by them, had also not collected any amount representing service tax from the service.....
May 21, 2018 Case Laws Service Tax

Rejection of declaration under the Voluntary Compliance Entitlement Scheme (VCES) - Proceedings initiated by the department for rejection of the VCES declaration cannot.....
May 21, 2018 Case Laws Service Tax

Penalty u/s 77 and 78 - Respondent, a public authority, have not obtained service tax registration and have not paid the service tax - no penalty can be imposed in the......
May 21, 2018 Case Laws Service Tax

Classification of services - the relationship between the appellant and the manpower deployed by the parent company is of employer/employee, and as such, it cannot be......
May 21, 2018 Case Laws Service Tax

Valuation - Includibility of turn over charges / transaction fee in the gross value for the purpose of payment of Service Tax - turn over charges etc. cannot be included....
May 21, 2018 Case Laws Service Tax

Liability of service tax - service of picking and choosing flowers supplied by the customers, for enabling further production of dried flowers - the flowers are......
May 21, 2018 Case Laws Service Tax

Voluntary Compliance Encouragement Scheme (VCES) - case of Revenue is that since the dues were paid prior to operationalization of the VCES 2013, the VCES declaration......
May 21, 2018 Case Laws Central Excise

Re-credit of CENVAT amount - Whether the action of the assessee in taking re-credit of CENVAT amount after the Revenue had already rejected his claim can be termed as a.....
May 21, 2018 Case Laws Central Excise

CENVAT credit - What is the meaning of expression “which are exempt from the duties of customs” under rule 6(6)(vii) of CENVAT Credit Rules, 2004 - even 2.5% duty of......
May 21, 2018 Case Laws Central Excise

Valuation - erection of towers - The value of bolts and nuts is not required to be included for the payment of excise duty especially when such bought out items were......
May 19, 2018 Notifications GST

Chandigarh - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government, rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018 - Notification
May 19, 2018 Notifications GST

Dadra and Nagar Haveli - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 317(E) dated the 31st March, 2018 - Notification
May 19, 2018 Notifications GST

Daman and Diu - E-way bill comes into effect w.e.f. 25-5-2018 - Central Government rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018 - Notification
May 19, 2018 Circulars DGFT

Change in import policy of Peas from 'Free' to 'Restricted' - Implementation of Notification No.4 dated 25.4.2018- reg.
May 19, 2018 Case Laws GST

Rate of GST - Even though the meal, snacks, teas are provided to and consumed by the workers/ employees of the recipient, the applicant is providing service to the......
May 19, 2018 Case Laws Income Tax

TDS liability u/s 192 - no perquisite would arise in the hands of the employees for the assessment years in question. The legislation amended the said rule only for......
May 19, 2018 Case Laws Income Tax

Valuation of goodwill - the substitution adopted by the Assessing Officer suffered from greater vice. There was no basis for him to believe that the trademark and......
May 19, 2018 Case Laws Income Tax

Higher rate of depreciation on dumpers - @ 30% OR 15% - Even if the assessee had used such equipments and manpower for its direct mining operations for the contract, if.....
May 19, 2018 Case Laws Income Tax

Addition u/s 40A - excessive or unreasonable expenditure - Deduction from the income of payments of commission made to the Directors/Managing Director of the respondent.....
May 19, 2018 Case Laws Income Tax

Defective return 139(9) - return was filed by the assessee without accompanying completed audit report and its accounts - Assessee failed to request all the authorities.....
May 19, 2018 Case Laws Income Tax

Deduction u/s 80IB(10) - substantial portion of the assessee's profit was not derived from development of housing project - the assessee had utilized about 20% or less......
May 19, 2018 Case Laws Income Tax

Interest u/s 234B - Interest for defaults in payment of advance tax - whether interest should be charged on the amount after considering refund which was issued on......
May 19, 2018 Case Laws Income Tax

TDS u/s 194I or 195 - last mile payment in lieu of availing a standard facility of hiring of one pair of optical dark fibre to provide last mile end connectivity - the......
May 19, 2018 Case Laws Customs

Penalty u/s 114A and 114AA of CA, 1962 - Valuation of imported goods - the enhancement of value was done on the basis of contemporaneous import, it cannot be said that......
May 19, 2018 Case Laws Customs

Refund of SAD - Goods are liable for sales tax but only under certain conditions the Appellant-assessee can sell the goods without payment of sales tax. An exemption......
May 19, 2018 Case Laws Customs

Exemption from anti-dumping duty - import of Glazed/Polished Procelain tiles - Without any detailed investigation, merely on assumption basis, the Revenue came to the......
May 19, 2018 Case Laws Customs

Stay on imposition of Redemption Fine - permission to take the vessel “ABAN-IV” out of India - If the order of redemption fine is stayed it will result in bypassing the.....
May 19, 2018 Case Laws Customs

Classification of imported goods - Projectors - whether classified under CTH 85286100 as "Projectors solely or principally used with Automatic Data Processing Machines".....
May 19, 2018 Case Laws Indian Laws

Right to file the appeal and have the said appeal decided on merits, if it is filed within the period of limitation, is conferred by the statute and that cannot be taken....
May 19, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - nexus of input services with export - There is no dispute about the fact that the services have been consumed by the Appellant in......
May 19, 2018 Case Laws Service Tax

Classification of services - distinction between renting and hiring - Appellant is required to bear the cost of running the buses so hired, including the salary to be......
May 19, 2018 Case Laws Service Tax

Liability of service tax - GTA Service - monthly bills cannot be equated with the term "consignment notes" - where no consignment note is issued by the GTA, demand......
May 19, 2018 Case Laws Service Tax

Classification of services - construction of petrol pumps for ‘Indian Oil Corporation Ltd. - whether the service rendered by the appellant is classifiable under the Head....
May 19, 2018 Case Laws VAT and Sales Tax

Input tax credit - A reading of Section 11 would indicate that only a registered dealer would have the benefit of input tax credit - credit was rightly denied before the....
May 18, 2018 News Indian Laws

Extension of date for filing return in FORM GSTR-3B for the month of April, 2018
May 18, 2018 Case Laws Income Tax

Disallowance of business expenditure - business activity not commenced - In absence of any income generation, it was difficult to understand how the staff was paid bonus....
May 18, 2018 Case Laws Income Tax

Exemption u/s 11 - charitable purposes u/s 2(15) - providing sports facilities to general public without restriction of any caste, creed, religion or profession is......
May 18, 2018 Case Laws Income Tax

A perusal of this long disclaimer clearly shows that the merchant banker did not do anything reflecting their expertise, except mere applying the formula to the data......
May 18, 2018 Case Laws Income Tax

Long term capital gain (LTCG) - relinquishment of right in property in favor of brother in lieu of cash - arrangement as per the family settlement - Such transaction......
May 18, 2018 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance with notices u/s 142(1) - assessee was given very little time to furnish long list of requirements and there was reasonable cause.....
May 18, 2018 Case Laws Income Tax

Addition u/s.68 - unexplained share application money - The mere fact that “assessee” company chooses to show the receipt of the money as capital does not preclude the......
May 18, 2018 Case Laws Income Tax

Revenue recognition - Royalty income - as per the revenue recognition prescribed under AS-9 of ICAI in respect of royalties, the same has to be recognized only over the.....
May 18, 2018 Case Laws Income Tax

Addition u/s 56(2)(vii)(b) - difference between Stamp duty Valuation and purchase consideration as per registered sale deed of immovable property - whether on date of......

1 ....79 80 81 828384 85 86 87........ 126

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