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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 5101 to 5150 of 6256 Records

1 ....99 100 101 102103104 105 106 107........ 126

March 22, 2018 Case Laws Service Tax

Rejection of VCES Scheme - the Commissioner (Appeals) has rightly observed that the letter dated 08/02/2013 issued by the Range Superintendent cannot be construed as......
March 22, 2018 Case Laws Service Tax

Demand of service tax - assessing authority failed to determine the specific characteristic of the service which is a necessary pre-requisite for fastening liability -......
March 22, 2018 Case Laws Central Excise

Rejection of application for Settlement Commission - The Explanation is clarificatory and applies retrospectively. Even absent the Explanation we would interpret Section....
March 22, 2018 Case Laws Central Excise

Exemption to Clearance of MS Specials to the water supply projects - The production is the same, manufacturing and the process is the same and excise duty is liable on......
March 22, 2018 Case Laws Central Excise

Valuation - includibility - notional interest - whether the notional interest on the advance deposit collected by the appellant against the supply of goods is includible....
March 22, 2018 Case Laws Central Excise

Transfer of the unutilized accumulated CENVAT Credit - Rule 10 of the CCR - There is no requirement under the rule that the assessee can transfer credit corresponding to....
March 22, 2018 Case Laws VAT and Sales Tax

Issuance of C declaration Forms - pending government dues - this Court upheld the power of the respondent to withhold the C Form declarations, as the respondent is......
March 21, 2018 Notifications Customs

Duty of Customs on import of Chickpeas (garbanzos) including Kabuli chana and Bengal gram (desi chana) - Tariff Rates revised.
March 21, 2018 Case Laws Income Tax

Accrual of income - sale of additional FSI to the purchaser - The right to the said amount of ₹ 500 per sq ft has not accrued to the assessee and the owner of such....
March 21, 2018 Case Laws Income Tax

TDS u/s 194C - Non deduction of tds on reimbursement of expenses made to group companies without any markup - In the case of reimbursement of expenses, the expenditure......
March 21, 2018 Case Laws Income Tax

Voluntary contributions to the assessee-society qualify as income u/s. 2(24)(iia) of the Act, and is therefore, subject to the provisions of the Act - the assessee is......
March 21, 2018 Case Laws Income Tax

Income from sale of shares - The treatment given by the assessee in respect of share transactions by separately offering business income and short term capital gains /......
March 21, 2018 Case Laws Income Tax

Disallowance of depreciation on assets acquired and leased back - On a combined reading of Section 2(13) and Section 2(24) the income derived from leasing of the trucks.....
March 21, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - unexplained cash deposits in bank account - validity of notice - absence of specific charge - this would be in utter violation of the principles.....
March 21, 2018 Case Laws Income Tax

Payment of interest u/s 244A for the delay caused by the assessee for correcting the TDS certificates - review of judgment - the Commissioner of Income Tax had denied......
March 21, 2018 Case Laws Income Tax

Additions made u/s 40(a)(ia) - resident-receiver of amounts, paid tax on such receipts; even when the payer has failed to deduct tax at source - Liability of the......
March 21, 2018 Case Laws Income Tax

Penalty u/s.271(1)(c) - penalty cannot be levied where a bonafide claim of the assessee was rejected by the tax department. - AT
March 21, 2018 Case Laws Income Tax

The addition confirmed u/s 68 as unexplained credit instead of long term capital gain as claimed by the assessee - however, the source identity and genuineness of the......
March 21, 2018 Case Laws Service Tax

Commercial training or coaching services - the certificates and degrees awarded by IIPM and also by IMI, Europe do not enjoy the recognition from AICTE or UGC - there is....
March 21, 2018 Case Laws Service Tax

The statutory definition of section 65(91a) of the Finance Act, 1994 specifically excludes construction undertaken for personal use and such personal use includes......
March 21, 2018 Case Laws Service Tax

Valuation - w.e.f. 1.3.2011, the value of taxable service would include the total amount collected by the PCO operator - since it is specifically stated that the said......
March 21, 2018 Case Laws Service Tax

Classification of services - if the services have been provided along with material and the value of material supplied cannot be vivisected, in that circumstance, the......
March 21, 2018 Case Laws Service Tax

Man power recruitment or supply agency services or not - activity of bagging and shipping work executed by the appellant - such lump sum work order can be considered as.....
March 21, 2018 Case Laws Service Tax

Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be....
March 21, 2018 Case Laws Service Tax

Rent-a-cab - The business undertaken by BMTC is to provide bus facility/transport facility to the citizens of Bangalore city and the main activity is running the buses......
March 21, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - export of services - the proceeds for export of service were not received directly in foreign exchange but the same was routed by......
March 21, 2018 Case Laws Central Excise

CENVAT credit - Input service - GTA - prior to amendment w.e.f. 1.4.2008 - tax paid on the transportation of the final product from the place of removal upto the first......
March 21, 2018 Case Laws Central Excise

CENVAT credit - Input service - GTA - from 01.04.2008, with the aforesaid amendment, the CENVAT credit is available only upto the place of removal whereas as per the......
March 21, 2018 Case Laws Central Excise

CENVAT credit - construction service - the amendment carried out w.e.f. 1.4.2011, has no implication in the present case, as the services have been availed and paid for.....
March 21, 2018 Case Laws Central Excise

Cenvat Credit - Input services - Event Management Services - the activity of family day function is related to business activity of the respondent - the respondent is......
March 21, 2018 Case Laws Central Excise

Valuation - physician samples which are distributed free as part of marketing strategy, or as a gift or donation to doctors - the assessment cannot be done under Section....
March 21, 2018 Case Laws Central Excise

Reversal of Cenvat Credit - we do not understand that when the appellant have categorically by way of their intimation opted for option provided under sub-rule (3)(ii),.....
March 21, 2018 Case Laws Central Excise

Liability of duty - extended period of limitation - there were conflicting views of different Benches of the Tribunal which came to be decided only with the issue of......
March 21, 2018 Case Laws Central Excise

Valuation - toilet soaps exclusively to the CSD Canteens, under the Ministry of Defence - requirement to affix MRP - A ‘maximum retail price’ is affixed on the impugned.....
March 21, 2018 Case Laws VAT and Sales Tax

Penultimate sale - whether the purchased goods and the exported goods are one and the same for the purpose of claiming penultimate sale exemption u/s 5(3) of the Central....
March 21, 2018 Case Laws VAT and Sales Tax

Sale of property for recovery of sales tax arrears - proper remedy available for the respondent/Department is to approach the Official Liquidator, by way of a Claim......
March 21, 2018 Case Laws Customs

Classification of semi-finished goods - spectacle lenses - change in classification to 8 digits tariff headings - when the spectacle lenses imported by the appellant......
March 20, 2018 Case Laws GST

Classification of imported goods - GSL ARTEMIA BRINE SHRIMP EGGS - petitioner sought to avail concessional duty (preferential rate of 0% IGST as against 5% IGST) by......
March 20, 2018 Case Laws Income Tax

Review of settlement to order passed u/s 245D(4) - If the view taken by the minority member of the Commission is accepted, we fear, that then there would be no finality.....
March 20, 2018 Case Laws Income Tax

Extension of time for filing of the income tax return rejected u/s 119 - delay in filing of the return was on account of illness of the CA i.e., the statutory auditor -.....
March 20, 2018 Case Laws Income Tax

Computation of interest u/s 234B - there is definite increase of tax liability from the regular assessment at the time of re-assessment - Tax paid u/s 140A was already......
March 20, 2018 Case Laws Income Tax

Non compliance with condition precedent u/s 179(1) - recovery of dues of the company from the directors - Order set aside - AO is at liberty to pass a fresh order after.....
March 20, 2018 Case Laws Income Tax

To solve the knotty issue of capital/revenue expenditure the aim and object of the expenditure is to be considered not the quantum. - entries made in the books of......
March 20, 2018 Case Laws Income Tax

Penalty u/s.271AAA - undisclosed income addition - the assessee's responsibility to substantiate the manner of deriving such income did not commence. - When the base......
March 20, 2018 Case Laws Income Tax

Penalty - Since the income under question was in fact entered in the “other documents” maintained in the normal course, which document was retrieved during search,......
March 20, 2018 Case Laws Income Tax

Transfer pricing adjustment - in case the segmental profitability of AE segment is applied, then the margins shown by the assessee are within +/- 5% range of mean......
March 20, 2018 Case Laws Income Tax

Exemption u/s 11 eligibility - cricket association - taking into consideration the object of the institution which fits into the definition of charitable purpose defined....
March 20, 2018 Case Laws Income Tax

Revision u/s 263 - claim of the assessee under section 80RR - availability of the benefit of DTAA - the reassessment proceedings were initiated for the purpose of......
March 20, 2018 Case Laws Customs

Power of tribunal to refuse to entertain an appeal where fine or penalty does not exceed ₹ 2 lakhs - Tribunal has not correctly exercised the discretion under the.....
March 20, 2018 Case Laws Indian Laws

Right of secured creditor - agriculture property - The High Court mis-directed itself in holding that the land was an agricultural land merely because it stood as such......

1 ....99 100 101 102103104 105 106 107........ 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