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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 4401 to 4450 of 6256 Records

1 ....85 86 87 888990 91 92 93........ 126

May 3, 2018 Case Laws Service Tax

CENVAT credit - input services - the advertisement expenditure was incurred for advertisements not for liquor but of other products of the company, such as, soda - such.....
May 3, 2018 Case Laws Service Tax

Reversal of CENVAT credit - partly exempt services - Rule 6(2) of CCR 2004 - the service per se is not exempted, but a part of the taxable value is only exempted - If......
May 3, 2018 Case Laws Service Tax

Scientific and Technical Consultancy Service - In-house training M/s SMC, Japan does not covered under Scientific and Technical Consultancy Service in terms of Section......
May 3, 2018 Case Laws Central Excise

Adjudication of Show cause notice - Input tax credit on 40 services - Matter is pending before SC in relation to 3 services out of 40 services in question - Adjudicating....
May 3, 2018 Case Laws Central Excise

Classification of goods - NUZEN GOLD HERBAL HAIR OIL - ayurvedic medicament or cosmetic - the product NGHHO is used for treatment of dandruff, falling hair or hair loss,....
May 3, 2018 Case Laws Central Excise

Reversal of CENVAT credit - inputs written off and written back in the books of account - the adjudicating authority must re-quantify the actual credit to be reversed on....
May 3, 2018 Case Laws Central Excise

Refund of excess duty paid on the component of Sales Tax - deduction of sales tax amount from the assessable value - The assessment being final and excise duty has been.....
May 3, 2018 Case Laws Central Excise

CENVAT credit - inputs - certain inputs were rejected/ spoiled by the job worker and certain inputs were not received back by the appellant from the job worker - there......
May 3, 2018 Case Laws Central Excise

Classification of goods - Vipul Booster - the correct classification of the Vipul Booster is an insecticide under heading 3808.10 - the classification sought by the......
May 3, 2018 Case Laws Central Excise

Reversal of cenvat credit - in the event credit on input service viz. manpower supply service was not used in providing the service for clearing Oxygen Gas for medical......
May 3, 2018 Case Laws Central Excise

CENVAT credit - inputs received from a 100% EOU - there is no warrant to restrict the scope of the term additional duty of customs occurring in the formula to only the......
May 3, 2018 Case Laws VAT and Sales Tax

Validity of re-assessment order - It is well settled principle that entertaining the writ petitions against the assessment orders directly would consume the precious......
May 3, 2018 Case Laws GST

Levy of Administrative Charges - post GST situation - sale and supply of molasses under the provision of the U.P. Sheera Niyantran Adhiniyam, 1964 - stay granted - HC
May 2, 2018 Circulars GST

Levy of GST on sale of tenancy right - The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services....
May 2, 2018 Case Laws GST

Power to levy of advertisement tax - omission of clause (b) of sub-Section (2) of Section 172 and Sections 192 and 193 of the U.P. Municipal Corporation Act, 1959 -......
May 2, 2018 Case Laws Customs

Valuation - challenging assessed bill of entry - payment of duty at the enhanced value and clearance of the goods in urgency cannot preclude the assessee from......
May 2, 2018 Case Laws Income Tax

TDS u/s 194J - payment for service charges - reimbursement of expenses - the payment made by KSL and ML to HSL for various expenses incurred would be a reimbursement and....
May 2, 2018 Case Laws Income Tax

TDS u/s 194H - The sale of prepaid sim cards and RCVs by the assessee to the distributors are on principal–to–principal basis, hence, outside the ambit of section 194H of the Act. - AT
May 2, 2018 Case Laws Income Tax

Holding loss as speculative loss - transactions of forward (future) contract of sale of gold to the Bank or the MMTC - assessee failed to correlate these forward......
May 2, 2018 Case Laws Income Tax

Additions towards interest on capital - the interest payment relating to the addition confirmed as unexplained cash credit in the hands of the firm is not allowable and.....
May 2, 2018 Case Laws Income Tax

Additions u/s 68 - Unsecured loans - partnership firm - Making addition of unsecured loans relating to the partnership firm in the hands of the assessee is bad in law......
May 2, 2018 Case Laws Income Tax

Registration u/s. 12AA - charitable activities or busniss activities - Sukhmani centers - society is to run on a self-sustaining basis - the assessee is undertaking......
May 2, 2018 Case Laws Income Tax

Expenses related to the foreign travels of the family members of the directors - business expediency - As the assessee may stand to derive some business benefit from......
May 2, 2018 Case Laws Income Tax

Disallowance of 20% of Legal & Professional Fees paid - authorities have not identified, if the payments made to related party is unreasonable - Legal & Professional......
May 2, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - Authorization - the application has been filed by the authorised persons, we hold that both the applications on behalf of the ‘Financial......
May 2, 2018 Case Laws Central Excise

Whether the omission of Section 3A of the Central Excise Act, 1944 by Section 121 of Finance Act, 2001, without any saving clause would affect the proceedings in respect....
May 2, 2018 Case Laws VAT and Sales Tax

Levy of tax on works contract - interstate transaction - divisibility of the contract would not empower the Authorities to subject the inter state transaction to tax......
May 2, 2018 Case Laws VAT and Sales Tax

Classification of All-in-one Diapers, Under-pads and Sanitary Napkins - Such Underpads or Diapers definitely help them in maintaining good medical and hygienic......
May 1, 2018 News GST

GST Revenue collection in the month of April 2018 exceeds ₹ 1 Lakh Crore
May 1, 2018 Case Laws Customs

Import of crude palm oil - allegation that beta-carotene content in the crude palm oil is below the prescribed level - The conformity of impugned goods with crude palm......
May 1, 2018 Case Laws Customs

Penalty u/s 114(i) on CHA - filing shipping bills in respect of prohibited goods - separate penalties on partners or authorised signatories are not warranted, when......
May 1, 2018 Case Laws Customs

Imported cargo containing Chloride content - goods are not in consonance with the purity standards laid down under FSS Act, 2006. Inasmuch as clearance of the same can......
May 1, 2018 Case Laws Customs

Jurisdiction of Joint Director of Foreign Trade to adjudicate SCN - cancellation of licence u/s 9(4) of the Foreign Trade (Development and Regulation) Act, 1992 - DFCE......
May 1, 2018 Case Laws Income Tax

Deduction of direct expenditure from Income tax under the head Income From Other Sources - However, the interest and remuneration paid to partners is not covered u/s......
May 1, 2018 Case Laws Income Tax

Annual letting value (“ALV”) of the property brought to tax - notional income - levy of income-tax in this case shall not be on the premise whether the assessee carries.....
May 1, 2018 Case Laws Income Tax

Disallowing the capital loss resulting out of sale of shares of MBPPL - the sale of shares in the value of ₹.10/- as low as a price at ₹.0.10 per share is......
May 1, 2018 Case Laws Insolvency and Bankruptcy

Financial creditor versus Operational creditor - different treatment - right to be in the Committee of Creditors (COC) - The rationale of giving a particular treatment......
May 1, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - Unpaid applicant workmen, who have provided services to the corporate debtor, including those who are in employment clearly......
May 1, 2018 Case Laws Service Tax

Refund/rebate claim - it is clear that the appellants have accepted the rejection of the cash refund/ rebate of the service tax paid on the input services used in the......
May 1, 2018 Case Laws Central Excise

Refund of unutilized CENVAT credit - suspension of manufacturing operations - there was no manufacture in the light of the closure of the company, Rule-5 of the Cenvat......
May 1, 2018 Case Laws Central Excise

Area Based Exemption - failure to submit declaration / certificate at the time of installation - If the department has continuously allowed the area based exemption......
May 1, 2018 Case Laws Central Excise

Manufacture - production and sale of packaged drinking water - The process undertaken by the appellant to make the product fit for market to the consumers is squarely......
May 1, 2018 Case Laws Central Excise

Classification of goods - Kimam - under the eight digit tariff regime, “preparations containing chewing tobacco” are covered under tariff sub-heading 2403 99 20 - the......
May 1, 2018 Case Laws VAT and Sales Tax

Majority order of the Tribunal - It is axiomatic that if at the time of pronouncement all the members of the Bench are not available, on account of any of them having......
April 30, 2018 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of AOC-4 XBRL E-Forms using Ind AS under the Companies Act, 2013 - reg. - Circular
April 30, 2018 Case Laws GST

Due date of filing of Tran-1 return - extension till 10th May, 2018 - given that only 25th, 26th and 27th April, 2018 are the working days available before 30th April,......
April 30, 2018 Case Laws GST

Error in GST registration number of petitioner - migration from VAT to GST - there are no reason why the authorities are not opening the portal to enable the petitioner.....
April 30, 2018 Case Laws Customs

Recovery of dues - first charge on property - Sale of property mortgaged with bank - Insofar as the recovery as contemplated under the Central Excise Act or the Customs.....
April 30, 2018 Case Laws Customs

Extension of time limit for issuance of SCN - confiscation of seized goods - obligation on the part of Commissioner to record satisfaction - Merely because investigation....
April 30, 2018 Case Laws Customs

Import of crude palm oil - Benefit of exemption - beta-carotene content - The conformity of impugned goods with crude palm oil as per the prescribed parameters at the......

1 ....85 86 87 888990 91 92 93........ 126

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