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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 4651 to 4700 of 6256 Records

1 ....90 91 92 939495 96 97 98........ 126

April 19, 2018 Case Laws Central Excise

CENVAT credit - factitious purchase of raw material - fake invoices - There is no allegation by Revenue that the appellant sourced copper from any alternative source and....
April 19, 2018 Case Laws VAT and Sales Tax

Powers of the review under Section 25 of MVAT Act, 2002 cannot be exercised unilaterally. That before exercising such powers, service of valid notice is condition......
April 18, 2018 Act Rules GST

Consumer Welfare Fund. - Deposit of amount into the fund - Payment of amount from the fund - Audit of the fund - Standing Committee of the fund - Rule 97 of the GST Rules, 2017 amended.
April 18, 2018 Act Rules GST

Application for refund of tax, interest, penalty, fees or any other amount - Sub-rule (5) related to refund on account of inverted duty structure amended - See Rule 89......
April 18, 2018 Case Laws GST

Seizure order - wrong mention of the provision - even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill....
April 18, 2018 Case Laws Income Tax

Levy of penalty u/s 271B - assessee did not file tax audit report u/s.44AB before the due date of filing of return of income 139(1) - since the audit report was obtained....
April 18, 2018 Case Laws Income Tax

Treating loss from derivative transactions as loss from speculation business - No doubt, if the said loss is incurred from derivative transactions, the same would not be....
April 18, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - The assessee had short term capital gain on sale of land which was wrongly claimed as long term capital gain by substituting year of acquisition.....
April 18, 2018 Case Laws Income Tax

Disallowance made u/s 35(1)(ii) - weighted deduction - scientific research organization donation made - eligibility criteria - There is absolutely no provision for......
April 18, 2018 Case Laws Income Tax

Withholding tax on payment of legal representation charges to Simpson & Grierson, New Zealand - assessee has to prove that the services were rendered outside India and......
April 18, 2018 Case Laws Income Tax

Revision u/s 263 - Explanation 2(d) under section 263 specifically states that revision is possible only due to judgments of the jurisdictional High Court or supreme......
April 18, 2018 Case Laws Customs

Valuation of import goods - Even taking it for granted that the appellant has not filed any proof of document, viz., protest letter or representation against the excess.....
April 18, 2018 Case Laws Customs

Electronic evidences - Section 138C of Customs Act, 1962 - it is found that the entire case proceeded on the basis of the electronic documents as evidence. But the......
April 18, 2018 Case Laws Service Tax

Commercial Training and Coaching Institute - appellant provides coaching for preparation of competitive exams conducted by the UPSC and MPSPC - Clearly the Appellants......
April 18, 2018 Case Laws Service Tax

Erection, commissioning or installation service - Since the appellant admittedly provide works contract service and the definition of works contract service specifically....
April 18, 2018 Case Laws Service Tax

Levy of service tax - renting of immovable property service - Joint Venture (JV) agreement - sharing of revenue is not a consideration for rendition of any services -......
April 18, 2018 Case Laws Service Tax

Valuation - no service tax liability would arise in respect of passenger service fee, being collected by the assessee on behalf of the Airport Authority of India and......
April 18, 2018 Case Laws Service Tax

Commercial training and coaching Service - AIU is a statutory authority, competent to recognize any degree awarded by a foreign university and thus, the services......
April 18, 2018 Case Laws Central Excise

CENVAT credit - premium paid for group medi-claim policies for employees' family members - the employee is earning not for himself but also for the family members - credit allowed - AT
April 17, 2018 Case Laws GST

Classification of goods - SIKA Block Joining Mortar - a chemical preparation can be classified under such residuary heading only if it is not elsewhere specified. As the....
April 17, 2018 Case Laws GST

Classification of goods - skin care preparations - only the products, Rupam (Pimple pack) and Pailab (Anti-crack cream) of the list of their products are offered for......
April 17, 2018 Case Laws GST

Classification of supply - UPS along with the battery - cannot be held as naturally bundled - The supply of UPS and Battery is to be considered as Mixed Supply within......
April 17, 2018 Case Laws GST

The Applicant is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the.....
April 17, 2018 Case Laws GST

Overseas Education Advisory services - promotion of courses of foreign universities among prospective students - The place of supply is the territory of India - As the......
April 17, 2018 Case Laws GST

Cross-empowerment under section 4 of I.G.S.T. Act 2017 and section 6 of C.G.S.T. Act 2017 merely means that State Authorities empowered under the U.P.G.S.T. Act 2017 can....
April 17, 2018 Case Laws Income Tax

Penalty on the legal representatives - legal fiction comes into operation - no penal proceedings have been initiated against the assessee, when he was alive. Assessment.....
April 17, 2018 Case Laws Income Tax

As derivative transactions being separate from trading in shares, provisions of Explanation to Section 73 will not be applicable to such transactions and hence, the loss....
April 17, 2018 Case Laws Income Tax

Addition on the amount received in regard to Benefit Match fee - This proceeds from benefit match received by assessee is in appreciation of his past achievements in the....
April 17, 2018 Case Laws Income Tax

Nature of receipt - payment of damages for breach of contract - compensation from Debt Recovery Tribunal (DRT) on sum paid in auction for purchase of property, which......
April 17, 2018 Case Laws Income Tax

Approval u/s 80G - donations - worship of Godess Kali Mata and expenditure incurred towards the same is definitely incurred for a particular religious purpose. The......
April 17, 2018 Case Laws Income Tax

Nature of unaccounted surrendered income emanating from the seized document - business income OR deemed income u/s 69 - The income is business income relatable to property business - AT
April 17, 2018 Case Laws Indian Laws

Appointment of an Arbitrator - It is a cardinal principle of the Arbitration and Conciliation Act that the parties are free to decide the number of arbitrators,......
April 17, 2018 Case Laws Service Tax

Management, Maintenance and Repair service - grants received from the Ministry of Health. DHFI carried-out the activity of re-launch/upgradation of the Healthy India......
April 17, 2018 Case Laws Service Tax

Commercial Training or Coaching Services - whether PHFI is liable to pay Service Tax on the amount received from MSD treating the same as part of consideration for......
April 17, 2018 Case Laws Service Tax

Tour operator service - The activities of the appellant, are to be seen in the context of Wilde Life Protection Act as well as Rules - Forest Department has the......
April 17, 2018 Case Laws Service Tax

Import of services - Place of provision of services - Even though the goods on which test was conducted and certificate issued therefore were received by the recipient......
April 17, 2018 Case Laws Service Tax

Since the actual expenses incurred by the respondent towards deployment of the managerial personal were reimbursed by the hotels on actual basis, without any markup, it.....
April 17, 2018 Case Laws Service Tax

Commercial and Industrial Construction Service - construction of roads - public roads or not - irrespective of the purpose of construction of the road, whether for......
April 17, 2018 Case Laws Central Excise

Valuation - motor vehicle parts - related party transaction - there is no evidence on record of the fact that such alleged mutuality of interest has resulted in lower......
April 17, 2018 Case Laws Central Excise

Classification of goods - Cadburys ‘Tiffins’ - the appellants product chocolate clubs would be properly classifiable under Heading 1905.90. - AT
April 17, 2018 Case Laws Central Excise

Classification of goods - Di-Calcium Phosphate - Chapter 23 clearly mentions an inclusive scope of heading 2309. It does not mean items other than what is mentioned in......
April 17, 2018 Case Laws Central Excise

Clandestine removal - demand based on the outward gate register as well as inward gate register - The allegation of clandestine removal cannot be upheld only on the......
April 17, 2018 Case Laws Central Excise

Valuation - paper covered aluminium /copper wire strips, etc. - clearance to sister unit - No process of valuation under CAS 4 was followed by the Revenue so that, the......
April 16, 2018 Case Laws Income Tax

Business expenditure u/s 37 - amount paid to the widow of the former Managing Director of the company who passed away - The Assessing Officer should have known that......
April 16, 2018 Case Laws Income Tax

Disallowance of repairs and maintenance expenses paid to WIPRO for offshore services - it is evident from the fact that such payment is not for the purpose of assessee’s....
April 16, 2018 Case Laws Income Tax

If expenditure incurred by the assessee are in the nature of annual maintenance contracts, then such expenditure certainly are in the nature of revenue expenditure - AT
April 16, 2018 Case Laws Income Tax

Addition on account of difference in valuation of stock - Merely non maintenance of stock register by the assessee cannot result into addition unless the AO shows with......
April 16, 2018 Case Laws Service Tax

Liability of service tax - services availed for mobilizing finance by using services of foreign company - the IFC Act 1958 clearly provides for immunity of all......
April 16, 2018 Case Laws Service Tax

Tax liability - facility of availing server /web hosting provided by the Foreign Service provider - the same will fall under the overall category of infrastructural......
April 16, 2018 Case Laws Service Tax

Mandap Keeper Service - activity undertook undertook in their own party hall - value of service as well as the sale of food items shown separately in the invoices -......

1 ....90 91 92 939495 96 97 98........ 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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