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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 4551 to 4600 of 6256 Records

1 ....88 89 90 919293 94 95 96........ 126

April 25, 2018 Case Laws GST

Migration from KVAT to GST - Application for registration - respondents directed to make appropriate changes in the portal so as to enable the petitioner to comply with.....
April 25, 2018 Case Laws Service Tax

C&F agency service - Place of provision of service - since services have been wholly performed outside India, the activity will not be exigible to service tax by virtue.....
April 25, 2018 Case Laws Central Excise

CENVAT credit - the jetty put up by the appellant was part of the premises and the same should be considered as falling within the scope of section 2(e) “factory” as......
April 25, 2018 Case Laws Central Excise

Refund of excise duty paid on steel and cement used in the construction of houses - Tsunami rehabilitation project - Since such Certificate can be obtained only after......
April 24, 2018 News Indian Laws

Notification under section 112A as inserted by Finance Act, 2018 – Seeking comments of stakeholders
April 24, 2018 News Indian Laws

Draft notification proposing an amendment to rule 44E, Form 34C, 34D and 34DA as per BEPS action item 5, for improving transparency in relation to tax rulings– comments and suggestions
April 24, 2018 Case Laws GST

Release of detained goods - Section 129 of the Central Goods and Services Tax Act - the competent authority is directed to complete the adjudication provided for u/s 129....
April 24, 2018 Case Laws GST

Detention and seizure of goods with vehicle - non furnishing of the E-Way Bill immediately at the time of detention - The respondent is directed to release the......
April 24, 2018 Case Laws Income Tax

Receipt of amount as goodwill on retirement - right of partner in the partnership firm - capital asset u/s 2(14) - extinguishment of such right in the firm - HC......
April 24, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - trade advances made for the commercial transactions would not be hit by section 2(22)(e) of the Act - HC
April 24, 2018 Case Laws Income Tax

Reopening of assessee - notice in the name of deceased person - passing of an assessment order in the name of deceased person would not be sustainable. - AT
April 24, 2018 Case Laws Income Tax

Sales tax subsidy treated as capital receipt - nature of receipt - Whether the subsidy amount can be adjusted in the cost of depreciable assets? - AT
April 24, 2018 Case Laws Income Tax

TDS u/s 195 - When a sales commission has been made by the assessee company on export orders from the buyers abroad and services have not been rendered by the payee in......
April 24, 2018 Case Laws Customs

Liability of CVD - the eligibility to the CV duty concession as claimed by the appellant during the material time cannot be questioned much later without any evidence. - AT
April 24, 2018 Case Laws Customs

Duty Drawback - fixation of brand rate - retrospective application of the beneficial circular - Only failure to produce the excise invoices and instead producing only......
April 24, 2018 Case Laws Service Tax

Penalty u/s 78 - suppression with intent to evade payment of service tax - appellant has immediately paid the amount of service tax alongwith interest - It shows that......
April 24, 2018 Case Laws Service Tax

Extended period of limitation - it would be expected that the department would issue periodical show cause notices till the matter is finally settled - this was not done....
April 24, 2018 Case Laws Income Tax

Validity of re-assessment proceeding u/s 147 - exemption claimed by the assessee u/s 10(38) of the Act on the sale of shares - Reassessment proceedings cannot be......
April 24, 2018 Case Laws Income Tax

Income from house property - Municipal lettable value disregarded - enhancement made in the annual letting value - by no stretch of imagination, it can be said that the.....
April 24, 2018 Case Laws Central Excise

The Tribunal is not expected to endorse legal findings of the First Appellate Authority - Since the Tribunal comprises of both a Judicial Official and an Administrative.....
April 24, 2018 Case Laws Central Excise

Valuation - CST amount subsidy is sanctioned and credited to the bank account of the appellant - There is no justification for inclusion in the assessable value, the......
April 24, 2018 Case Laws Central Excise

CENVAT credit - used packing material - exempted goods - Non maintenance of accounts as regards use of credit availed inputs which have already been used once in the......
April 24, 2018 Case Laws Central Excise

Manufacture - boiler in question emerges at site which become an immovable property, which is not excisable goods therefore, not leviable for duty. - AT
April 24, 2018 Case Laws Central Excise

Free supplies - additional quantity packed in jar on which duty has been paid on MRP of the price of the Jar - On these additional supplies made free, the appellant is......
April 23, 2018 News GST

Procedure to issue E-way Bill - "Bill To Ship To" model under GST
April 23, 2018 News Indian Laws

Fugitive Economic Offenders Ordinance, 2018 gets promulgated
April 23, 2018 Case Laws GST

Detention of goods - first respondent directed to complete the adjudication within one month from the date of receipt of a copy of this judgment - HC
April 23, 2018 Case Laws GST

Seizure of goods - E-Way Bill itself was downloaded on 07.01.2017 i.e. four days after the seizure has been made - petition dismissed - HC
April 23, 2018 Case Laws Income Tax

Capital Gains - There was proximate link and the expenditure incurred was in furtherance and to effectuate the transfer/sale of the property and was not remote and......
April 23, 2018 Case Laws Income Tax

Power of the tax Recovery Officer declaring sale null and void - Scope of section 281 - It is not open to the Tax Recovery Officer to declare the said......
April 23, 2018 Case Laws Income Tax

Entitlement to exemption u/s 10(10C) - consolidated payment made to the assessee employees under Voluntary Retirement Scheme issued by the ICICI Bank - Rule 2BA of the......
April 23, 2018 Case Laws Income Tax

Apportionment of bad debt written off to the eligible units and registering profit of those eligible units for the purpose of allowing deduction u/s 80-IB and 80-IC, as.....
April 23, 2018 Case Laws Income Tax

Deduction u/s.80IC - as per AO assessee has diverted expenses pertaining to Dehradun unit being eligible unit to other manufacturing units not eligible for deduction u/s....
April 23, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - By granting advance, if the business purpose of the company is served and which is not the sum, which it otherwise would have distributed.....
April 23, 2018 Case Laws Customs

Confiscation and penalty - import of Cold Rolled Non-Grain Oriented Silicon Steel Sheet - There is no deliberate breach of the quality control order and for the venial......
April 23, 2018 Case Laws Customs

Valuation of imported goods - value of the software is required to be added to that of the hardware inasmuch as the hardware is received pre-loaded with the software -......
April 23, 2018 Case Laws Service Tax

IPR Service - "Hallmark" - In the present case, "Hallmark" is not at all any intellectual property governed by any law for such right. Section 9 of Trade Marks Act, 1999....
April 23, 2018 Case Laws Central Excise

Substantial expansion - event the increase in employment more than 25% instead of in the plant and machinery would satisfy the condition of making new Investment - said.....
April 23, 2018 Case Laws Central Excise

Classification of goods - Mentos Mint - whether goods classifiable under Chapter Sub Heading No. 1704.10, or under Chapter Sub Heading No. 1704.90? - a small percentage.....
April 23, 2018 Case Laws Central Excise

Area Based Exemption - N/N. 50/2003-CE - total power available with the appellant drawn from the electric company plus from the captive DG sets were sufficient for......
April 23, 2018 Case Laws Central Excise

Service tax or VAT - transfer of rights and privilege of export of ‘sugar quota’ - it is a transaction of ale of goods and no service is involved - demand of service tax set aside - AT
April 21, 2018 Case Laws Income Tax

Income from Sikkim State Lottery - taxability under the Income Tax Act, 1961 - Once the assessee has paid the income tax at source in the State of Sikkim as per the law.....
April 21, 2018 Case Laws GST

Levy of GST - construction services / superstructure - Even if agreement between the applicant and the buyer is entered after part of the construction is already......
April 21, 2018 Case Laws GST

Levy of GST - Valuation - construction services / superstructure - undivided and impartible share of land - the value of land, or the undivided share of land, as the......
April 21, 2018 Case Laws GST

Seizure of detained goods - Absence of E-Way bill - e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods - Since the....
April 21, 2018 Case Laws GST

Seizure of goods with vehicle - absence of Transit Declaration Form - interstate movement of goods through UP - There is no allegation or intention on the part of the......
April 21, 2018 Case Laws GST

Correction of registration - petitioner applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the partner of the firm,......
April 21, 2018 Case Laws Income Tax

Reopening of assessment - non obtaining of the requisite prior permission u/s 151 - The assessee is alleging that revenue has not obtained the necessary requisite......
April 21, 2018 Case Laws Income Tax

Income of the trust - There has to be as many assessments on the trustee as there are beneficiaries with determinate and known shares, though for the sake of......
April 21, 2018 Case Laws Income Tax

Disallowance of weighted deduction u/s 35(2AB) - non receipt of form No.3CM - expenditure incurred on Research & Development activity - The non receipt of form No.3CM......

1 ....88 89 90 919293 94 95 96........ 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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