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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 4351 to 4400 of 6256 Records

1 ....84 85 86 878889 90 91 92........ 126

May 5, 2018 Case Laws Service Tax

Reduction of Credit to claim refund u/Rule 5 - The only amount which can be reduced is the amount which is reversed in terms of Sub-rule (5C) of Rule 3 during the......
May 5, 2018 Case Laws Central Excise

Classification of goods - printed computer stationery - items do not fall under Chapter 48.20 but would only fall under Chapter 49 - AT
May 5, 2018 Case Laws Central Excise

Credit is allowed not only on the input received in the factory of the manufacturer of the final product but also the input used in the manufacture of intermediate......
May 5, 2018 Case Laws Central Excise

Deemed export - The benefit of deemed export will be available to the supply of one Diesel Generator set made by the appellant to ONGC under Project Authority......
May 5, 2018 Case Laws Central Excise

Manufacture - engines/pump/frames - The activity of inspection and alignment of the pumps, engines and base frame makes marketable as pump set, in that circumstances,......
May 5, 2018 Case Laws Central Excise

CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit......
May 5, 2018 Case Laws Central Excise

Refund claim - choice available to the claimant when more than one exemption is available on the same goods - the appellant is entitled to avail the benefit of any of......
May 4, 2018 Case Laws GST

Rate of GST - The works contract service of maintaining railway track as per the above LOA is taxable @ 18% under the Serial no. 3 (ii) of the Rate Notification - AAR
May 4, 2018 News GST

27th GST council meeting discusses change in GST rate for digital transactions and imposition of Sugar Cess
May 4, 2018 News GST

Change in the shareholding pattern of GSTN
May 4, 2018 News GST

GST Council approves principles for filing of new return design based on the recommendations of the Group of Ministers on IT simplification
May 4, 2018 News Indian Laws

Manner of determination of fair market value of the inventory for the purpose of 28(via) of the Income-tax Act, 1961 - Draft notification
May 4, 2018 Circulars FEMA

Data Sharing with Directorate of Revenue Intelligence - All AD Category I banks are advised to ensure compliance with the same with immediate effect.
May 4, 2018 Circulars FEMA

Monitoring of foreign investment limits in listed Indian companies
May 4, 2018 Case Laws GST

GST e-way bill-01 - non furnishing of the details of conveyance in 'Part B' of GST e-way bill-01 - once the Government itself has clarified the situation by allowing the....
May 4, 2018 Case Laws Customs

Continuation of prohibition of CHA licence - The Regulation however allows the competent authority to prohibit the customs broker to function only at one or more......
May 4, 2018 Case Laws Income Tax

Entitlement to claim the benefit of Section 80-IA - whether the Inland Container Depots (ICDs) under the control of the Respondent, during the relevant period, qualified....
May 4, 2018 Case Laws Income Tax

Taxability of income as a perquisite - waiver of loan by creditor - Section 28(iv) of the IT Act does not apply on the present case since the receipts are in the nature.....
May 4, 2018 Case Laws Income Tax

Deduction u/s 10A - what is excluded from ‘export turnover’ must also be excluded from ‘total turnover’, since one of the components of ‘total turnover’ is export......
May 4, 2018 Case Laws Income Tax

Disallowance made u/s. 37(1) on account of penal excise duty debited in P & L Account - when the amount is not penalty in nature, explanation of Section 37 will not come into play - HC
May 4, 2018 Case Laws Income Tax

Claim of exempt profit from SNA RCC (JV) - The assessee’s name does not figure as a member of the AOP in the Audit Report. The action of the authorities below in......
May 4, 2018 Case Laws Income Tax

Valuation of closing stock - As the assessee had loaded custom duty and the clearing charges to the P&L account, it was his duty to include the same while valuing the......
May 4, 2018 Case Laws Income Tax

Levy of penalty u/s 272A(2)(k)/ 274 r.w.s. 200(3) - late filing of TDS statements / returns - reasonable cause - assessee is not liable to levy of penalty under section.....
May 4, 2018 Case Laws Income Tax

TDS Liability - where in addition to the transport charges, the assessee had reimbursed octroi charges, then it is not the requirement of law to deduct tax at source out....
May 4, 2018 Case Laws Income Tax

E-commerce business - Selling at a price lower (predatory pricing) than the cost price - the loss as declared by the Assessee in the return of income should be accepted.....
May 4, 2018 Case Laws Income Tax

TDS u/s 194H - disallowance of collection charges retained by the airlines u/s 40(a)(ia) - if the respondent has paid the tax on the receipt and filed the return before.....
May 4, 2018 Case Laws Service Tax

Levy of Penalty u/s 78 - correct value was declared in the ST-3 return but service tax was not paid - The appellant have not suppressed any fact by declaring the correct....
May 4, 2018 Case Laws Service Tax

Rebate/ refund claim - case of appellant is that rebate claim cannot be rejected on the ground of procedural lapses such as non-payment under correct category, filing of....
May 4, 2018 Case Laws Service Tax

Valuation - Sale of Pre-paid Vouchers/ Recharge Vouchers (RCVs) at discounted rates to the distributors - even though the subscriber get the full value credit, service......
May 4, 2018 Case Laws Central Excise

Effect of amendment to Cenvat Credit Rules - retrospective or prospective - inputs used in capital goods embedded to earth - the amendment/ Provisions dated 7-7-2009,......
May 4, 2018 Case Laws Central Excise

Valuation - inclusion of bought out items - The show cause does not specify as to what are the bought out goods and how they have been considered as critical goods and......
May 4, 2018 Case Laws Central Excise

CENVAT credit - input services - insurance services of employees - if the appellants have availed credit on service tax paid in respect of employees of other units, they....
May 4, 2018 Case Laws Central Excise

The issue of reversal of credit arises only when the final product destroyed in fire and not in case of semi finished goods - demands raised against the appellant for......
May 4, 2018 Case Laws VAT and Sales Tax

Supply in the nature of sales or works contract - Merely because in the contract for laying down pipelines, a particular quality and / or thickness of the steel plates......
May 3, 2018 Case Laws GST

Filing of GST Tran-1/ Tran-2 forms - one time facility of filing, so as to result in a deemed credit as though the assessee had filed the form before the expiry of the......
May 3, 2018 Case Laws Customs

Classification of goods - Heavy Melting Scrap and Re-rollable scrap - Since the cut ends do not have proportionate size they have very limited usage - we fail to......
May 3, 2018 Case Laws Customs

Violation of import conditions - As the appellant has discharged the export obligation, in that circumstance, it is not open for the Revenue to initiate proceedings......
May 3, 2018 Case Laws Income Tax

Use of information gathered as a result of search - whether the material found in the course of survey in the premises of the builder could be used in Block Assessment......
May 3, 2018 Case Laws Income Tax

Reopening of assessment - Since the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, the.....
May 3, 2018 Case Laws Income Tax

Validity of reopening of assessment - non compliance of the procedure indicated in the GKN Driveshafts (India) Ltd., would not make the order void or non est. Such a......
May 3, 2018 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - defect in the notice - it was only after 10 years, when the appeals were listed for final hearing, this issue is sought to be raised -......
May 3, 2018 Case Laws Income Tax

Income from unexplained sources - once neither any item in the trading account, nor gross profit has been rejected, then one part of credit side of the trading account,.....
May 3, 2018 Case Laws Income Tax

Computation of income from house property - the land does not belong to the assessee and the superstructure belongs to the assessee. - for computing the annual rental......
May 3, 2018 Case Laws Income Tax

Deduction of interest from house property income (rental income) - AO restricted the deduction only for the part of the year during which the property had remained in......
May 3, 2018 Case Laws Income Tax

Set off of interest paid to members of the society from Interest earned on bank deposits - Section 40 (ba) is applicable while computing business income. This clause is.....
May 3, 2018 Case Laws Income Tax

In terms of Article 12(5)(a) of the treaty, payment received by the assessee for the training required for the employees of the Gail at the time of delivery of the......
May 3, 2018 Case Laws Income Tax

Entitled to a claim of depreciation allowance on the assets of its’ unit managing shrines (holy places) - Without doubt, the same is admissible - However, the same would....
May 3, 2018 Case Laws Income Tax

All the receipts and expenses being accounted, with the accounts being audited, we find no basis for drawing any adverse inference from the deposit of cash in bank post 08.11.2016. - AT
May 3, 2018 Case Laws Service Tax

Non-issuance of SCN - Oral intimation of tax liability during audit - Waiver of SCN not accepted by the assessee - As such limitation for the extended period is not......
May 3, 2018 Case Laws Service Tax

Demand of service tax on TDR - locus standi of the petitioner - the petitioner acts only as a facilitator between the buyer and seller of TDR - This Court do not find......

1 ....84 85 86 878889 90 91 92........ 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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