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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 5051 to 5100 of 6256 Records

1 ....98 99 100 101102103 104 105 106........ 126

March 24, 2018 Case Laws Income Tax

Liability to deduct tax u/s 195 - FTS - The purchase of drawings & designs by the assessee from ATCA Singapore did not qualify as “fees for technical services” within......
March 24, 2018 Case Laws Income Tax

Exemption available u/s 11(1)(a) - the word applied need not necessarily imply spent. Even if the income is irretrievably earmarked and allocated for the charitable or......
March 23, 2018 Notifications GST

Amending the CGST Rules, 2017(Third Amendment Rules, 2018) - Notification
March 23, 2018 Notifications GST

E-Way Bill Rules shall come into force w.e.f. 1.4.2018 - However, where the consignor or the consignee has not generated the e-way bill, the transporter shall be......
March 23, 2018 Notifications GST

Due dates for filing FORM GSTR-3B further extended for the months of April to June, 2018
March 23, 2018 Notifications GST

Exemption from GST on reverse charge basis u/s 5(4) extended till 30.06.2018
March 23, 2018 Notifications DGFT

Amendments to Foreign Trade Policy 2015-2020 - Extension of Integrated and Goods and Service Tax (IGST) and Compensation Cess exemption under Advance Authorisation and......
March 23, 2018 Case Laws Income Tax

Genuineness of Gift from her mother and her husband - whether donors in question had the funds to make a gift to the respondent-assessee for the purpose of admission of.....
March 23, 2018 Case Laws Income Tax

Penalty u/s 271D - receipt of loans in cash - Once the bank deposits are treated as freight receipt or business receipt for estimating income of the assessee, the same......
March 23, 2018 Case Laws Income Tax

Penalty u/s.271FA - delay filing on AIR - appellant was having reasonable cause for delay filing on AIR and in our opinion benefit of section 273B should be given to the....
March 23, 2018 Case Laws Income Tax

Addition of club membership fees paid by assessee - By obtaining membership for a period of more than one year, there may be an advantage of enduring nature. However,......
March 23, 2018 Case Laws Income Tax

Penalty u/s 271AAA - CIT(A) simply went by the dates given in sub-section (1) of section 271AAA without examining ‘specified previous year’ which is crucial for......
March 23, 2018 Case Laws Income Tax

Reopening of assessment - failure to serve the Notice u/s 143(2) within prescribed time - if an objection is raised before the completion of assessment proceedings,......
March 23, 2018 Case Laws Income Tax

Seeking waiver of interest payable u/s 220(2) - full co-operation was lacking during the assessment proceedings - the petitioner is not entitled to waiver. - HC
March 23, 2018 Case Laws Income Tax

Doctrine of res judicata - The previous year’s assessment order in fact did not lead any discussion on this aspect and appear to have merely accepted the assessee’s......
March 23, 2018 Case Laws Income Tax

Reopening of assessment - assessee had not returned the income received as interest from deposits in Banks - The limitation of 4 years would not be applicable, since the....
March 23, 2018 Case Laws Income Tax

Condonation of delay in payment of 3rd Instalment of the tax amount declared by the petitioner assessee under the Income Disclosure Scheme, 2016 (IDS 2016) rejected u/s.....
March 23, 2018 Case Laws Income Tax

Income from share transaction - capital gain or busniss income - there were repeated purchase of same scrip and sale thereof immediately, almost on daily basis to take......
March 23, 2018 Case Laws Income Tax

Entitlement for deduction u/s 80IA - The assessee was not merely providing labour but was providing a complete infrastructure required to support the development of......
March 23, 2018 Case Laws Customs

Import of Pigeon Peas from Mozambique - When the 1st respondent had issued the No Objection Certificate in favour of the petitioner, they cannot withdraw the No......
March 23, 2018 Case Laws Customs

Valuation - Panasound music system - whatever parts were imported in CKD form, the parts such as CD/VCD mechanism and top cover were not in the consignment. Therefore......
March 23, 2018 Case Laws Companies Law

Disqualifications for appointment of director - Merely because the provisions may operate harshly against the Directors of the defaulting company, it does not render a......
March 23, 2018 Case Laws Indian Laws

Dishonor of Cheque - drawer and drawee were one and the same - The orders passed by the Courts below cannot be held to be illegal and it shall always be open to the......
March 23, 2018 Case Laws Service Tax

Demand of interest for the intervening period from the date of presentation of cheque till its realization - date of presentation of cheque is the date of payment of......
March 23, 2018 Case Laws Central Excise

Clandestine removal - As the Revenue has not shown any positive evidence to corroborate the statements of the buyers/suppliers to show that the appellants were clearing.....
March 23, 2018 Case Laws Central Excise

CENVAT credit - authorities below has applied wrong provision to deny Cenvat credit to the appellant. Therefore, Cenvat credit cannot be denied to the appellant. - AT
March 23, 2018 Case Laws VAT and Sales Tax

Tax under the compounding scheme - The department was not vigilant but was also lethargic in so far as permitting the assessee to make remittances under the scheme for......
March 22, 2018 Circulars DGFT

Processing of Merchandise Exports from India Scheme (MEIS) applications for SEZs Exports - Public Notice
March 22, 2018 News Indian Laws

Rates of interest on small savings schemes including Saving Deposits, Public Provident Fund, Kisan Vikas Patra and Sukanya Samriddhi Accounts Scheme
March 22, 2018 News Indian Laws

Cabinet approves North-East Industrial Development Scheme (NEIDS) 2017
March 22, 2018 News GST

GST on Skill Development, Start-Ups and Tourism
March 22, 2018 Circulars DGFT

The MEIS benefit is notified for 'Bengal-gram' under ITC (HS) code 07132000 for a period of 3 months for exports made
March 22, 2018 Notifications Companies Law

The National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018 - Notification
March 22, 2018 Act Rules Companies Law

Constitution of National Financial Reporting Authority (NFRA) - Provisions came into force w.e.f. 21-3-2018 - Section 132 of the Companies Act, 2013
March 22, 2018 Case Laws Income Tax

Disallowance of expenses claimed under the head of ‘Sales Promotion’ - assessee company paid such amount as “Freebies” to the doctors for prescribing pharmaceutical......
March 22, 2018 Case Laws Income Tax

LTCG - Prior to the amendment of the provisions of section 54F vide Finance Act 2014 with effect from 01.04.2015, the two adjacent properties would be considered as......
March 22, 2018 Case Laws Income Tax

Addition made u/s 69C was due to the reason that the assessee failed to explain the source of said expenses. Accordingly, we concur with the view of ld. CIT (A) to......
March 22, 2018 Case Laws Income Tax

Addition of trade creditors u/s 68 - unexplained cash credits - AO cannot blow hot and cold at the same time for the reason he has made twin additions out of the trading....
March 22, 2018 Case Laws Income Tax

Annual Value of House Property determination - as per AO assessee has taken the rent in cash and to avoid the tax liability the rental value has been substantially......
March 22, 2018 Case Laws Income Tax

Interest on refund of TDS - HC has held that right of receiving interest is available to the petitioners as per the statute and nothing of any estoppel could be......
March 22, 2018 Case Laws Income Tax

Rejection of books of accounts - The finding of "on-money transactions" in the appellant's case by the authorities below is found without any basis and found perverse on....
March 22, 2018 Case Laws Income Tax

Treatment of Long Term Capital Gains as undisclosed income - if the shares were of some fictitious company which was not listed in the Bombay Stock Exchange/National......
March 22, 2018 Case Laws Income Tax

Entitlement to deduction u/s 80IC on account of substantial expansion of the unit - The restrictive meaning given by the lower authorities to deny the deduction u/s 80IC....
March 22, 2018 Case Laws Income Tax

TDS u/s 194J - transmission and wheeling charges paid by the assessee does not come within the purview of fees for technical service as defined under Explanation 2 to......
March 22, 2018 Case Laws Income Tax

Addition of notional Annual Letting Value on closing stock of flats / spaces - The intention of the lawmakers was that occupation of one’s own property, in the course of....
March 22, 2018 Case Laws Customs

Diversion of imported goods into local market - violation of actual user condition - clandestine removal - onus of proof - Admittedly, the observations and findings of......
March 22, 2018 Case Laws Customs

Benefit u/s 80 of CA, 1962 - Re-export of gold - prohibited goods - proper officer may at the request of the passenger detained such articles for the purpose of being......
March 22, 2018 Case Laws Companies Law

Winding up petition - eligible debt - Once an Arbitration Clause is provided under the agreement executed between the parties, Arbitration remedy available under the......
March 22, 2018 Case Laws Indian Laws

Constitutional validity of amendments made to the Karnataka Money Lenders Act, 1961 and the Karnataka Pawn Brokers Act, 1961 in the year 1998 - Section 7-A & 7-B of the.....
March 22, 2018 Case Laws Indian Laws

Vicariously liability - In case of offence committed by the company its officers cannot be made vicariously liable for commission of offence on the part of the company......

1 ....98 99 100 101102103 104 105 106........ 126

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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: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

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 ...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Transfer of ITC without filing ITC-02

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...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES