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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 4201 to 4250 of 6256 Records

1 ....81 82 83 848586 87 88 89........ 126

May 15, 2018 Case Laws Service Tax

Refund claim - Unjust enrichment - Chartered Accountant certificate indicates the bifurcation of the amounts towards maintenance charges and operation charges and has......
May 15, 2018 Case Laws Service Tax

Liability of service tax - Franchise agreement - Operations, Management and Development Agreement (OMDA) with the AAI - sharing of revenue collection - the transaction......
May 15, 2018 Case Laws Service Tax

Valuation - erection and commissioning or installation services - the cost of raw material supplied by the service recipient is not includible in the taxable value of......
May 15, 2018 Case Laws Central Excise

Valuation - Denial of SSI exemption - Clubbing of clearance - It is not only that the manufacturing units and trading units are liable to be held as related persons as......
May 15, 2018 Case Laws Central Excise

CENVAT credit - receipt of invoices without receipt of inputs - In absence of reasonable explanation on the discrepancy of the entry relating to the particular vehicles.....
May 15, 2018 Case Laws Central Excise

CENVAT credit - inputs - closure of factory - In the instant case, during the period under consideration, the manufacturing process was continuing with the help of job......
May 14, 2018 Notifications GST

Late fee for late filing of FORM GSTR-3B waived for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal....
May 14, 2018 Circulars Customs

Implementation of Export Transhipment (ETP) Module for movement of export cargo from J.N.Port to gateway port in ICES-reg.
May 14, 2018 Circulars Customs

Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments
May 14, 2018 Circulars Customs

‘Standard Operating Procedure’ to be followed for Export and Import at Bharat Mumbai Container Terminal (BMCT), JNCH
May 14, 2018 Case Laws GST

Classification of goods - Fludeoxyglucose or 'FDG' - Even if the compounds of radioactive isotopes may have uses in medicine, they fall in Heading 2844 only. We very......
May 14, 2018 Case Laws GST

Classification of Service - Rate of GST - turnkey Engineering, Procurement and Construction (EPC) Contract for construction of a solar power plant - cannot be held as......
May 14, 2018 Case Laws Income Tax

TDS u/s 194C OR 194J - scope of work of the contracts - As the payments made to the vendors for the work done by them by deploying semi-skilled personnel, did not......
May 14, 2018 Case Laws Income Tax

Addition being share capital and premium by invoking the provisions of 68 - no proof of identity and creditworthiness of all the new shareholders as well genuineness of.....
May 14, 2018 Case Laws Income Tax

Reassessment u/s 147 - in these facts that the assessee could not have placed on record the required documents within any notice at all before section 133(6)/131 process....
May 14, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - the corporate debtor being confirmed the balance amount outstanding as per the above referred documents the claim is not at all barred by.....
May 14, 2018 Case Laws Insolvency and Bankruptcy

Committee of Creditors liability to bear the expenses incurred by the Insolvency Resolution Professional - the applicant, who has filed the application under Section 7......
May 14, 2018 Case Laws Customs

Valuation - assorted frames (plastic optical frames) and sunglasses - The declared value in this case, cannot be rejected and value cannot be re-determined in absence of....
May 14, 2018 Case Laws Service Tax

Valuation - value of goods / materials supplied free of cost by service recipient and used for providing taxable service of construction and industrial complex is not to....
May 14, 2018 Case Laws Service Tax

Classification of services - services were provided under the works contract to Delhi Metro Rail Corporation (DMRC) as a main contractor or as a sub-contractor of M/s......
May 14, 2018 Case Laws Service Tax

Renting of Immovable property service - Inasmuch as separate agreement has been entered into by the appellant with their customers so on renting out of immovable......
May 14, 2018 Case Laws Service Tax

Banking and other Financial Services - reverse charge mechanism - The foreign banks while remitting the money to the Indian Bank, deduct their charges for collection of.....
May 14, 2018 Case Laws Service Tax

Commercial or Industrial Construction Service - services provided to Educational Society, which is non-commercial organization - the Service Tax demand cannot be......
May 14, 2018 Case Laws Central Excise

Valuation - goods cleared to sister concern - Rule 8 of Central Excise Valuation Rules specifically prescribes that the valuation for purpose of charging of excise duty.....
May 13, 2018 Case Laws GST

Applicability of GST - Classification of goods - Natural Easter Dielectric Fluid (Envirotemp FR3) - soyabean oil has to be modified or adapted for use in the......
May 13, 2018 Case Laws GST

Exemption from GST - Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from....
May 13, 2018 Case Laws Income Tax

The claim of assessee for allowing deduction of expenses against income from other sources is not allowable because the assessee has not established that the expenses......
May 13, 2018 Case Laws Service Tax

Service tax on cleaning service cannot be levied on cleaning of railway wagons and coaches - However, in respect of railway buildings, premises, the same will be covered....
May 13, 2018 Case Laws Service Tax

Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) - Composite contract in relation to construction of complex - Claiming of......
May 13, 2018 Case Laws Service Tax

Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) - Composite contract in relation to construction of complex - Claiming of......
May 12, 2018 Case Laws Central Excise

CENVAT credit - construction service - the embargo of not allowing the Cenvat credit on construction service was brought to the definition of input service with effect......
May 12, 2018 Circulars DGFT

Laying down of modalities for import of Pigeon Peas (Cajanus cajan)/Toor Dal, Moong /Urad dal for the fiscal year 2018
May 12, 2018 Circulars DGFT

Amendments in Appendix 3B of the Foreign Trade Policy 2015-20. - The rates for items under MEIS Appendix 3B / Service categories in Appendix 3D which were enhanced in......
May 11, 2018 Notifications Customs

Anti-dumping duty on Veneered Engineered Wooden Flooring - notification No.17/2018-Customs (ADD) dated 27.03.2018 amended.
May 11, 2018 Circulars DGFT

Amendments in Standard Input Output Norms, Appendix-4B and Appendix 4J of Hand Book of Procedures 2015-20 - Public Notice
May 11, 2018 Case Laws GST

GST - The activity undertaken by JEL amounts to manufacture of electricity from the coal as supplied by JSL and is squarely covered in the definition of manufacture'......
May 11, 2018 Case Laws GST

Detention of goods with vehicle - interstate movement of goods - There is no doubt with regard to transaction in question as the Integrated Goods and Service Tax (IGST).....
May 11, 2018 Case Laws GST

Anti-Profiteering proceedings - Benefit of reduction in the rate of tax - India Gate Basmati Rice - there has been no net benefit of ITC available to the Respondent......
May 11, 2018 Case Laws GST

Supply of goods & services to SEZ or not - intra-state supply - Place of Provision Rules - Whether the Hotel Accommodation & Restaurant services provided by them, within....
May 11, 2018 Case Laws Income Tax

Validity of scrutiny assessment notice u/s 143(2) - service of valid notice - change of address - Simply because the PAN is attached to ITO, Ward-1(1), Siliguri he......
May 11, 2018 Case Laws Income Tax

Sale of agriculture land after converting into plots - once this was an adventure in nature of trade and income is to be taxed as per the provisions of Section 45(2) of.....
May 11, 2018 Case Laws Income Tax

Eligible assessee u/s 144C - Since the assessee is a non-resident partnership firm, it cannot be characterized as an Indian company - As the assessee is not an ‘eligible....
May 11, 2018 Case Laws Customs

Confiscation of goods - penalty - diversion of imported goods - violation of import conditions - Since they had themselves applied late for the extension, their argument....
May 11, 2018 Case Laws Customs

Revocation of CHA license - forfeiture of security deposit - It was imperative for the Customs Broker to keep control and supervision over the conduct of their employees....
May 11, 2018 Case Laws Service Tax

BAS - appellant arranges the borrowers, who need money and introduces them with the money lenders, who provide money on loan basis - the ingredients mentioned in the......
May 11, 2018 Case Laws VAT and Sales Tax

When sugar is made into powder, it does not change the "substantial identity and character" or "essential nature" and it does not lose their natural form. Mere change......
May 10, 2018 Manuals Income Tax

Rates of Tax Collection at Source for the Financial Year 2018-19 - Rates of TDS and TCS
May 10, 2018 Manuals Income Tax

Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2018-19 - Rates of TDS and TCS
May 10, 2018 Circulars DGFT

Requirement of Pre-Shipment Inspection Certification (PSIC) dispensed with for Import of metallic waste and scrap from safe countries through six ports
May 10, 2018 Case Laws Income Tax

TDS u/s 194C - works contract - purchase of packing material with trade name, logo, particulars of product and other information printed on it - there is no works......

1 ....81 82 83 848586 87 88 89........ 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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