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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 5151 to 5200 of 6256 Records

1 ....100 101 102 103104105 106 107 108........ 126

March 20, 2018 Case Laws Service Tax

Condonation of delay in making payment of tax - VCES 2013 - The petitioners have to blame themselves and they cannot take advantage of their own wrong and force the......
March 20, 2018 Case Laws Service Tax

Levy of service tax - GTA - reverse charge - It is undisputed fact that appellant has not paid freight charges. Therefore, they were not liable to pay service tax in the....
March 20, 2018 Case Laws Service Tax

Classification of services - transportation of coal and manual breaking and loading of coal - The demand under “Mining of Mineral, Oil or Gas Services” raised through......
March 20, 2018 Case Laws Service Tax

Import of service - Technical Inspection & Certification Services - reverse charge - merely because appellant receiving service in India does not mean service was partly....
March 20, 2018 Case Laws Central Excise

CENVAT credit - input services - Pandal Shamiana - the appellant is entitled to avail cenvat credit on the services of Pandal Shaminana used for Vishwkarma Pooja - the......
March 20, 2018 Case Laws Central Excise

Classification of goods - Organic Composite Solvents - no grounds to classify the said goods manufactured by respondent as Motor Spirit - goods to be classified under CETH 38140010 - AT
March 20, 2018 Case Laws Central Excise

Delegation of power of adjudication to the chemical examiner - It is the responsibility of the Adjudicating Authority to take chemical examiner’s report and apply it to.....
March 19, 2018 Case Laws Insolvency and Bankruptcy

Initiation of Corporate Insolvency Resolution Process - applicant has not come with clean hands and has suppressed facts - it is no longer res integra that pendency of a....
March 19, 2018 Case Laws Insolvency and Bankruptcy

Deed of guarantee executed by the guarantors duly stamped - whether or not this company petition be admitted basing on this deed of guarantee? - the Creditor has......
March 19, 2018 Case Laws GST

Levy of GST - Works Contract, on which VAT was imposed previously - The appropriate person who would be in a position to give reply is that the Commissioner of......
March 19, 2018 Case Laws Income Tax

Addition u/s 40A - purchases of meat in cash in excess of ₹ 20,000/ - whether assessee has fulfilled the condition laid down in Rule 6DD? - CBDT Circular cannot......
March 19, 2018 Case Laws Income Tax

Application for rectification made u/s 154 has been rejected in breach of principles of natural justice, i.e. without granting the petitioner a personal hearing - the......
March 19, 2018 Case Laws Income Tax

Unexplained cash deposits - addition u/s 68 - Merely because the creditor did not respond to the notice, no adverse inference can be taken with regard to the......
March 19, 2018 Case Laws Income Tax

Additions on account of suppression of closing stock - defects in the LIFO method adopted - AO, is wrong in disturbing the method of accounting regularly employed by the....
March 19, 2018 Case Laws Income Tax

Addition on account of bogus creditors - if the income has been assessed after rejecting the books of accounts and net profit rate has been applied, then no separate......
March 19, 2018 Case Laws Income Tax

Exemption u/s 11 & 12 - sale the immovable property for medical facilities - the activities of the trust are carried out in accordance with objects mentioned in the......
March 19, 2018 Case Laws Income Tax

Scope of Section 73 - carry forward of loss on sale of investment - loss in share trading was not to treated as speculative loss in case of an company whose principal......
March 19, 2018 Case Laws Income Tax

Additions u/s 56(2)(viib) r.w.r 11UA on account of undervaluation of shares - fair market value - share price calculated by the assessee of TEPL for ₹ 5 per shares....
March 19, 2018 Case Laws Income Tax

Addition on account of gift and presents and general expenses - All the expenses as claimed are fully verifiable and supported by third party vouchers - AO cannot make......
March 19, 2018 Case Laws Customs

Vires of para 7 of Annexure-1 of the Anti- Dumping Rules - Section 9A of the Customs Tariff Act, 1975 - the Petitioner’s submission that the determination of "normal......
March 19, 2018 Case Laws Customs

Duty demand on crude oil based on Bills of Lading quantity - customs duty needs to be worked out only on the basis of the quantity of crude oil received in the shore tanks - AT
March 19, 2018 Case Laws Customs

Import of prohibited item - batteries as per ISO-9128 specifications or not? - only on the basis of internet website, the learned Commissioner has concluded that the......
March 19, 2018 Case Laws Companies Law

Winding up petition - non reply to statutory notice - commercial insolvency - as each of the companies are unable to discharge their debts, are commercially insolvent......
March 19, 2018 Case Laws Companies Law

Application before the NCLT seeking facility of attending the Board meetings through video-conferencing - It would not be appropriate to shut-out these provisions on......
March 19, 2018 Case Laws Indian Laws

Partition of Hindu Joint Family (HUF) - Daughters as Coparceners in the Joint Family - In the present case, no doubt, suit for partition was filed in the year 2002.......
March 19, 2018 Case Laws Service Tax

Scientific or technical consultancy service - The assessee is manufacturer of excisable goods and they are not Scientist or Technocrat or any science or technology......
March 19, 2018 Case Laws Service Tax

Intellectual Property Right Services - the transfer of right is absolutely in terms of the agreement, therefore, proviso Section 65(55)b) of the act are not applicable - AT
March 19, 2018 Case Laws Service Tax

Renting of immovable property service - appellant collected the rend and remitted tot he board - The Board is also paying the service tax to the department - if service.....
March 19, 2018 Case Laws Central Excise

Manufacture or service - catering services, according to the Revenue, amount to manufacture of edible preparation and supply of food preparation/materials to various......
March 19, 2018 Case Laws Central Excise

CENVAT credit - the denial of credit of service tax paid on renting of immovable property services seems to be totally incorrect proposition when the factory is......
March 19, 2018 Case Laws Central Excise

Levy of excise duty - manufacture of Corrugated Boxes - payment of service tax instead of excise duty - if Revenue has accepted service tax from the appellant,......
March 19, 2018 Case Laws Central Excise

CENVAT credit - duty paying documents - it cannot be said that prior to 01.04.2011, the appellant was not entitled to avail Cenvat Credit on the strength of......
March 19, 2018 Case Laws VAT and Sales Tax

Levy of tax on purchase of goods - since the export sale is fully covered by the definition of sale under Section 2(n) read with Explanation 3(a) of the TNGST Act, the......
March 19, 2018 Case Laws VAT and Sales Tax

Rate of tax - Un-interrupted Power Supply Systems (UPS) - Validity of clarification - there is a gross difference in back up time for both UPS and Inverter, apart from......
March 17, 2018 Case Laws Income Tax

Applicability of section 14A - expenditure related to exempt income - Rule 8D of the Rules is prospective in nature and could not have been made applicable in respect of....
March 17, 2018 Case Laws Income Tax

Applicability of section 14A - Before applying the theory of apportionment, the AO needs to record satisfaction that having regard to the kind of the assessee, suo moto.....
March 17, 2018 Case Laws Income Tax

Since assessee was trading at un-recognised stock exchange, therefore, income arising out of trading of commodities at such unrecognized stock exchange also amounts to......
March 17, 2018 Case Laws Income Tax

Addition of amount shown as “Share Premium” as ‘Income from other sources' - genuineness of the said transaction of purchase of 5 lakh shares of the assessee company @......
March 17, 2018 Case Laws Income Tax

Rejection of the declaration under the Pradhan Mantri Garib Kalyan Yojna, 2016 (PMGK Scheme) - No provision prohibits or bars an assessee, who had made true and correct.....
March 17, 2018 Case Laws Income Tax

Special audit under Section 142(2A) - service of notice - whether the assessment proceedings would have abated if the order under Section 142(2A) was passed on 30th......
March 17, 2018 Case Laws Income Tax

Addition u/s 68 - Gift to the assessee by his maternal aunt - maternal aunt, is a ‘relative’ as defined under the explanation to Section 56(2)(v) - it is not permissible....
March 17, 2018 Case Laws Income Tax

Nature of sale of land - whether plot of land is agricultural land or non agricultural land - classified as dry land for which Kisthu has been paid - the land in......
March 17, 2018 Case Laws Income Tax

Sale of asset - adventure in the nature of trade or would be the normal sale of assets attracting long term capital gain - Revenue’s stand is that pursuit of higher......
March 17, 2018 Case Laws Income Tax

Reopening of assessment - AO has blindly gone by the objections raised by the Revenue’s Audit party without his own independent application of mind or the actual......
March 17, 2018 Case Laws Income Tax

Treatment of loss - as the activity of the assessee of share trading which was carried on its own account and on behalf of the client formed single composite indivisible....
March 17, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - service of notice by affixture was done at the wrong address - notice served to the assessee not in accordance with the procedure -......
March 17, 2018 Case Laws Customs

Refund of excess duty collected - unjust enrichment - Primarily when the goods imported by an importer truned out to be in short quantity as compared to the export......
March 17, 2018 Case Laws Customs

Rebate claim - The inaction on the part of the Department is not appreciable and it is a clear case, where the officials were blatantly violated the circular issued by......
March 17, 2018 Case Laws Customs

Imposition of ADD - Ammonium Nitrate - The DI suffered in terms of market share, inventories, profit, cash profits and return on investment - the conclusion of the DA......
March 17, 2018 Case Laws Customs

Valuation of imported goods - various electrical and automobile parts - NIDB data for contemporaneous imports - The Bank attested invoice for supply of the goods is......

1 ....100 101 102 103104105 106 107 108........ 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

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