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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 4251 to 4300 of 6256 Records

1 ....82 83 84 858687 88 89 90........ 126

May 10, 2018 Case Laws Income Tax

Capital gain tax liability - The power and control of land was conferred on the builder/ developer under GPA - since the agreement was not registered, there cannot be a.....
May 10, 2018 Case Laws Income Tax

Nature of receipt - subsidy on account of power consumption - the real purpose of the incentive in this case has to be seen as a capital subsidy and has to be regarded,.....
May 10, 2018 Case Laws GST

Exemption from GST - supply of cereals, pulses and flour - sale under the brand name or not - the goods are being supplied through the “More Stores” which is a......
May 10, 2018 Case Laws GST

Classification of goods - rate of tax - E-rickshaw tyres - the e-rickshaw is not within the sweep of the word "bicycles" or "cycle Rickshaw" - The product is classified.....
May 10, 2018 Case Laws Insolvency and Bankruptcy

Correction of the decision of the Resolution Professional - This court being Adjudicating Authority under the Code is not expected to substitute its view upon the......
May 10, 2018 Case Laws Insolvency and Bankruptcy

Limitation Act, 1963 applicability for triggering 'Corporate Insolvency Resolution Process' - whether 'I & B Code' is a 'self-contained Code' or not? - the Adjudicating.....
May 10, 2018 Case Laws Customs

Duty Drawback alongwith interest - The Department admitted the fact that the documents are not traceable. When the petitioner was directed to produce the documents, they....
May 10, 2018 Case Laws Customs

Import of crude Palm oil at concessional rate of duty - Proof of manufacture of laundry soap - The allegations in the SCN are presumptive and unsubstantiated - the......
May 10, 2018 Case Laws Customs

Valuation - import of light melting steel scrap turning - enhancement of value - original authority simply adopted the opinion suggested by the said chartered engineer......
May 10, 2018 Case Laws Service Tax

Works Contract Service - original works - service tax liability @40% or otherwise - There is failure on the part of learned Commissioner to allow the admissible......
May 10, 2018 Case Laws Service Tax

Input service distribution - Recovery u/r 14 of CCR, 2004 - Input service distributor does not fall under Rule 14 of the Cenvat Credit Rules as they neither avail the......
May 10, 2018 Case Laws Service Tax

Valuation - inclusion of reimbursement expenses - C&F Agent - if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement,......
May 10, 2018 Case Laws Central Excise

SSI exemption - migration from concessional rate of duty with Cenvat Credit to fill exemption - subsequent rescinding of the notification - allowing benefit of......
May 9, 2018 Circulars DGFT

Implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments alongwith maintaining the Parent-Child relationship in the levels of......
May 9, 2018 Case Laws GST

Input tax credit on motor vehicle - cash carry vans - used for cash management business - As the Members of the Advance Ruling Authority differ in respect of this......
May 9, 2018 Case Laws GST

Scope of Supply - disposal of the scrap vehicles - supply of such motor vehicles as scrap after its usage is an activity of 'supply' in the course or furtherance of......
May 9, 2018 Case Laws GST

Levy of GST - providing the service of teaching to the students of Class Xlth and Xllth science - providing the coaching for entrance examination - The education service....
May 9, 2018 Case Laws GST

Levy of GST - reinstatement charges paid to Municipal Authorities - to carry out the excavation of roads for laying, repair and maintenance of electric supply lines -......
May 9, 2018 Case Laws GST

Classification of Caesarstone - an article made from artificial stone - same would not be covered by the Chapter 25 and the Heading 2506 - Caesarstone imported by the......
May 9, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - authorization - as the Chief Executive Officer of the Bank has signed Form 1, the application under Section 7 of the ‘I&B Code’ cannot be rejected - AT
May 9, 2018 Case Laws Income Tax

Reopening of assessment - service of notice to the Chartered Accountant of the petitioner Company is not service at all and participation of the petitioner Company by......
May 9, 2018 Case Laws Income Tax

Deduction u/s 80-IB - failure to file return u/s 139(1) within stipulated time - Benefit of deduction cannot be allowed based on the basis of belated return filed u/s 139(4) - HC
May 9, 2018 Case Laws Income Tax

Rate of depreciation on printers - The claim by the assessee at 60% is acceptable - since in respect of percentage on depreciation claimed in respect of the very same......
May 9, 2018 Case Laws Income Tax

Validity of reopening of assessment - Most of the wordings in the order disposing of objections of the assessee regarding reasons recorded seems to be arbitrarily worded....
May 9, 2018 Case Laws Income Tax

Accrual of expenditure - contingent liability which crystallized during the subsequent year - principal encashed the bank guarantee and recovered the amount - Merely......
May 9, 2018 Case Laws Income Tax

Exemption u/s 11 - advancing a loan to another charitable trust - nothing has been brought on record to establish that the common trustees have substantial interest in......
May 9, 2018 Case Laws Income Tax

Rejection of application for approval u/s 80G - The sufficiency of funds available with an institution seeking the approval is no where mentioned as condition to be......
May 9, 2018 Case Laws Income Tax

Disallowance on account of service tax payable u/s 43B - the assessee was legally obliged to declare its turnover inclusive of service tax received. The assessee cannot.....
May 9, 2018 Case Laws Customs

Claim of Duty Drawback on supplies from DTA to EOU - eemed export drawback - supplier being claim cenvat credit, the method / route for claiming duty drawback - via......
May 9, 2018 Case Laws Customs

Valuation - import of Desk top Board classic series - rejection of transaction value - Tribunal upheld that re-determination of value based on NIDB data available in......
May 9, 2018 Case Laws Customs

Penalty under Customs Act cannot be imposed on CHA and its directors in case of misdeclaration of value and description if no role is found in such contravention - AT
May 9, 2018 Case Laws Service Tax

Demand of Interest in credit reversed - there was no suppression of fact on part of the appellant, therefore even for interest the SCN should have been issued within the....
May 9, 2018 Case Laws Central Excise

Unjust enrichment - provisional assessment - The procedure regarding unjust enrichment of finalization of provisional assessment will be applicable to the provisional......
May 8, 2018 Case Laws GST

Supply of newspaper on board the trains - The supply of newspaper is separately invoiced and hence it shall be at 'Nil” GST under S. No. 120 of Notification No. 2/2017 - AAR
May 8, 2018 Case Laws GST

Rate of GST - supply of food on board the trains - it is not possible to classify the whole contract as supply of services - The supply of goods i.e. food, bottled water....
May 8, 2018 Case Laws GST

Before AAR, the following question was raised: I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any......
May 8, 2018 Case Laws GST

Classification - TROPHY - even though the word TROPHY is specifically mentioned under 83062920, all trophies made of any material cannot be classified under this HSN and....
May 8, 2018 Case Laws GST

Classification of books - Work Books or Exercise Book - Sulekh Sarita - presence of printed text does not affect their classification under heading 48.20 as exercise......
May 8, 2018 Case Laws Income Tax

Rectification application - admission of additional documents - The proper procedure prescribed by law in this case has to be followed. This naturally means that the......
May 8, 2018 Case Laws Income Tax

Reopening of assessment - reasons to believe - The law on re-opening does not permit the Assessing Officer to re-examine the issue already examined in regular assessment....
May 8, 2018 Case Laws Income Tax

Exemption u/s 10A/10B - Interest income - deposits made with banks for obtaining letters of credit - Benefit of deduction u/s 10B on interest income related to export......
May 8, 2018 Case Laws Income Tax

TDS u/s 194C - works contract - Mere making entries in a different way would not absolve the assessee from deducting TDS on material so purchases from civil contractor......
May 8, 2018 Case Laws Income Tax

Claim of legal expenses u/s 57(iii) against interest income - expenditure for recovering FD and interest - direct nexus - the award of interest is only by the specific......
May 8, 2018 Case Laws Companies Law

Winding up proceeding - Outstanding eligible debts - the respondent company has failed to show any bona fide dispute - winding up petition admitted - The Official......
May 8, 2018 Case Laws Customs

High Sea sale - mis-declaration of goods - waste and scrap or Re-Rollable Steel Scrap - Manipulation of IGM - the responsibility of filing of IGM is not with the......
May 8, 2018 Case Laws Customs

Valuation - inclusion of demurrage charges - import of crude oil - The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore,.....
May 8, 2018 Case Laws Service Tax

Refund of service tax - Rule 27 of the SEZ Rules, 2006 - statutory provisions governing the SEZ are silent about any condition or restriction for claiming the refund of.....
May 8, 2018 Case Laws Service Tax

CENVAT credit - Input Service Distributor (ISD) - recovery can only be effected from the manufacturing units or the output service provider and cannot be made from the......
May 8, 2018 Case Laws Service Tax

Business Support Services - The activity of renting of land and renting of plant and machinery cannot fall under the said explanation so as to recover by the definition.....
May 8, 2018 Case Laws Central Excise

CENVTA credit - fake invoices - the transaction was back to back and there was no manufacturing activity of the bricks in RRL is factory for which Central Excise duty......

1 ....82 83 84 858687 88 89 90........ 126

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F: Stock damaged in recent floods

F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

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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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