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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 5251 to 5300 of 6256 Records

1 ....102 103 104 105106107 108 109 110........ 126

March 15, 2018 Case Laws Central Excise

Finalisation of Provisional assessment - Two different block periods of four months and two months were taken only to satisfy the six month period as prescribed under......
March 15, 2018 Case Laws Central Excise

CENVAT credit - inferior quality limestone cleared to non-cement manufacturers - the respondent has obtained permission from Government of Tamil Nadu to dispose of the......
March 15, 2018 Case Laws Central Excise

Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not......
March 15, 2018 Case Laws Central Excise

CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of......
March 15, 2018 Case Laws Central Excise

Manufacture - so called activity of quality testing, branding and packing of the already manufactured goods will not be covered by note 6 of Section XVI of the Central......
March 15, 2018 Case Laws Central Excise

100% EOU - CENVAT credit - During the relevant period, the formula prescribed adoption of 25% of BCD and by no stretch, it can be held that 50% of BCD was available to......
March 15, 2018 Case Laws Central Excise

Scope of SCN - The two contentions are contradictory to each other which gives an impression that there was total confusion in the minds of people who have issued SCN.......
March 15, 2018 Case Laws Central Excise

CENVAT credit - common inputs used in the manufacture of both dutiable and exempted final products - The adjudicating authority has correctly analysed various issues......
March 15, 2018 Case Laws Central Excise

CENVAT credit - input services distributor (ISD) - Since there is no allegation in the SCN as to the manner of distribution of credit as improper, it is not necessary to....
March 14, 2018 Circulars DGFT

Launch of e-MPS- facility to make online payment for miscellaneous application.
March 14, 2018 News Indian Laws

9,073 cases are under consideration in NCLT, including 1,630 cases of Merger and Amalgamation; 2,511 cases of insolvency and 4,932 cases under other sections of Companies Act
March 14, 2018 News Indian Laws

Resolution professional doesn’t require nod of shareholders/members for insolvency resolution
March 14, 2018 News Indian Laws

No reduction in approval of resolution plans after enactment of IBC (Amendment) Ordinance 2017
March 14, 2018 News Indian Laws

“Vanishing companies” can only be listed companies; so far 161 “vanishing companies” have been traced
March 14, 2018 Case Laws Income Tax

Penalty u/s 271AAA - disclosure of unaccounted income during search - assessee did not specify how she derived that income and what head it fell in (rent, capital gain,.....
March 14, 2018 Case Laws Income Tax

Condonation of delay in filing the IT return - powers u/s 119 - when the explanation offered was acceptable and genuine hardship is established. It was with a fond hope.....
March 14, 2018 Case Laws Income Tax

Exemption to the assessee u/s. 10(38) - LTCG - exemption available to any other assessee u/s 10(38) relating to long term capital, would also be available to a person......
March 14, 2018 Case Laws Income Tax

Claim of exemption u/s 11 denied - medical facilities for poor patients - beds reserved for needy and poor persons kept - The test cannot be percentage of the poor......
March 14, 2018 Case Laws Income Tax

Recovery of dues of the erstwhile owners of the property - attachment orders - The transfer took place in the year 2007. No action was taken by the department for nearly....
March 14, 2018 Case Laws Income Tax

Addition u/s 56 - transaction in shares - adequate consideration - Section 56(2)(viia) was brought in the statute book only w.e.f. 1st June, 2010 i.e. for AY 2011-12 -......
March 14, 2018 Case Laws Customs

Valuation - enhancement of value - All the documents submitted by the supplier are genuine and correct and considered as valid evidence. Therefore the same cannot be......
March 14, 2018 Case Laws Customs

Applicability of Advance ruling - movement of goods through SEZ when it was not required - the advance ruling pronounced by the authority under Section 28-I shall be......
March 14, 2018 Case Laws Customs

Classification of imported goods - EDTA FE - micronutrients also fertilizers which are not getting the status of a fertilizer by the presence of Nitrogen / Phosphorous /....
March 14, 2018 Case Laws Companies Law

Winding up petition - difficulties of non payment of the amount due and payable - considering the provisions of Section 126 of the Contract Act, it is imperative to......
March 14, 2018 Case Laws Companies Law

Oppression and mismanagement - The directions are in interest of justice and cannot be faulted with. Under Section 424 of Companies Act 2013 NCLT can regulate procedure.....
March 14, 2018 Case Laws Indian Laws

Change in policy by RBI -The new policy appears to have been declared by RBI for the reason that the NPA, in the Nationalized banks, have touched almost 8 lakhs crores......
March 14, 2018 Case Laws Service Tax

Business Exhibition Service - conducting of “India Tourist and Industrial Fair” every year - certain amusement facilities provided inside the trade fair, though by......
March 14, 2018 Case Laws Service Tax

Erection and commissioning services - these are composite works contract and cannot be taxed as simple service contracts under a particular heading like erection......
March 14, 2018 Case Laws Central Excise

100% EOU - Liability of interest - even though the duty is voluntarily paid being not paid at the time of de-bonding, voluntarily as per Sub-scion (2B) of Sec 11A,......
March 13, 2018 Circulars GST - States

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
March 13, 2018 Circulars FEMA

Hedging of Commodity Price Risk and Freight Risk in Overseas Markets (Reserve Bank) Directions - Circular
March 13, 2018 Circulars GST

Processing of refund applications for UIN entities - CGST - Circular
March 13, 2018 Case Laws Income Tax

Determine the ALP of the export sales to AEs - manufacturing of electric connectors, accessories, cable assemblies and system integration - TNM method is the most......
March 13, 2018 Case Laws Income Tax

Disallowance of returned loss holding that the assessee's business has not been set up - grievance of the Appellant is that the business has been set up as it evident......
March 13, 2018 Case Laws Income Tax

Condonation of delay - to seek that the period of limitation provided in the statute be ignored in case of Revenue's appeals cannot be accepted. The Appeals which are......
March 13, 2018 Case Laws Income Tax

Provision for non-moving inventory - Consistent treatment given by the assessee from year to year with regard to treatment of provision for non-moving inventory in the......
March 13, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - assessee had mortgaged his properties for availing credit limits by the company and dried up his resources for getting financial.....
March 13, 2018 Case Laws Income Tax

Deduction u/s 80IC - manufacture of external hard disk and DVD writer - even qua the laptops and mouse the deduction allowed was withdrawn - The claim has been rejected.....
March 13, 2018 Case Laws Customs

Misdeclaration of value of imported goods - undervaluation - The non-inclusion of design charges is, admittedly, not in line with the valuation provisions. - The......
March 13, 2018 Case Laws Customs

Classification of imported goods - Anti-dumping Duty - when the goods are 100% Viscose (Rayon) Staple Fibre, they will have to be classified in the specific subheading......
March 13, 2018 Case Laws Customs

100% EOU - conversion from EOU scheme to DBK Scheme - exporter is very much entitled for conversion of zero duty EPCG shipping bills to zero duty EPC scheme cum drawback....
March 13, 2018 Case Laws Indian Laws

Cheque Bounce - Recovery of compensation from petitioner - Warrants of attachment - Section 138 of the Negotiable Instrument - By merely undergoing the default sentence,....
March 13, 2018 Case Laws Service Tax

Business Auxiliary Service - export of services - promotion and marketing of products and services of the client situated outside India - the services are to be......
March 13, 2018 Case Laws Service Tax

Business Support Services - providing infrastructural and administrative support facilities to the visiting doctors & consultants - there is no legal justification to......
March 13, 2018 Case Laws Service Tax

Liability of service tax - works contract - construction of residential accommodation for use by the Police Department for their personnel is excluded from the taxable......
March 13, 2018 Case Laws Service Tax

Applicability of Rule 6 (3) (i) of CCR 2004 - CENVAT credit - provision of taxable as well as exempt services - The appellants cannot be asked to pay 5% of value of......
March 13, 2018 Case Laws Service Tax

Commercial coaching and training services - the appellant has been authorized as a Study Centre under a Memorandum of Understanding entered into with Alagappa University....
March 13, 2018 Case Laws Service Tax

With effect from 1.5.2006, the words “commercial concern" was substituted by the words “person" and w.e.f 16.5.2008, the words “to a client” was replaced by the word “to....
March 13, 2018 Case Laws Central Excise

100% EOU - Cenvat Credit - denial on the ground that tractors are not capital goods as defined under CCR 2004 since not installed within the factory premises - when the.....
March 13, 2018 Circulars GST - States

Online submission of Letter of Undertaking by the taxable person who makes zero-rated supply of goods or services or both without payment of Integrated Tax under IGST Act.

1 ....102 103 104 105106107 108 109 110........ 126

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Latest Circulars

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 ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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