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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 5351 to 5400 of 6256 Records

1 ....104 105 106 107108109 110 111 112........ 126

March 8, 2018 Case Laws Customs

Penalty - short landing of goods - no blame can be fastened on the petitioner for intentionally being the cause for the short landing, this is a fit case, where, the......
March 8, 2018 Case Laws Customs

Exemption to sports goods - The customs department cannot deny the fact that both the petitioners are Renowned Shooters and National Rifle Association certified so and......
March 8, 2018 Case Laws Customs

Revocation of Custom Duty Exemption Certificate (CDEC)- import of certain medical equipments - The gross abuse of customs duty exemption by these Institutions and as......
March 8, 2018 Case Laws Customs

Classification of imported goods - Video Server having memory - The RAM of any device is meant only to assist the function of the internet circuit it cannot be treated......
March 8, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - existence of operational debt - failure to make payment against procurement of paddy - the application deserves to be admitted. - Tri
March 8, 2018 Case Laws Service Tax

CENVAT credit - common services used for taxable as well as exempted service - The option was available to the assessee to reverse the proportionate credit under Rule......
March 8, 2018 Case Laws Central Excise

100% EOU - the waste generated during the manufacturing process of cotton blended yarn - predominating factor is of cotton waste, and waste is classifiable under Chapter....
March 8, 2018 Case Laws Central Excise

Classification of goods - “green houses” - the goods cleared by the appellant are classifiable under 9406 00 11 as green houses in ready to assemble sets - AT
March 8, 2018 Case Laws Central Excise

Classification of goods - The motor vehicles manufactured by the appellants do not fall in the category of dumpers designed for off-highway use under 8704 10. They are......
March 8, 2018 Case Laws Central Excise

CENVAT credit - inputs - it would be impractical to require the assessee to go behind the records maintained by the first stage dealers. The respondent under the fact of....
March 8, 2018 Case Laws Central Excise

Clandestine removal - Revenue has been able to establish the procurement of the excess raw materials, excess payments made to the labourers, the excess electricity......
March 8, 2018 Case Laws VAT and Sales Tax

Claiming benefit of exemption notification issued under old act even after introduction of VAT Act - Such a notification would not become inconsistent only because the......
March 7, 2018 Notifications GST

Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.
March 7, 2018 Act Rules GST

E-way bill Rules - Rule 138D as amended - Facility for uploading information regarding detention of vehicle
March 7, 2018 Act Rules GST

E-way bill Rules - Rule 138C as amended - Inspection and verification of goods
March 7, 2018 Act Rules GST

E-way bill Rules - Rule 138B as amended - Verification of documents and conveyances.
March 7, 2018 Act Rules GST

E-way bill Rules - Rule 138A as amended - Documents and devices to be carried by a person-in-charge of a conveyance
March 7, 2018 Act Rules GST

E-way bill Rules - Rule 138 as amended - Information to be furnished prior to commencement of movement of goods and generation of e-way bill
March 7, 2018 Act Rules GST

Availing ITC on stock held as on 30.6.2018 - submission of FORM GST TRAN 2 - Date extended from six months to 31st March 2018, or within such period as extended by the......
March 7, 2018 Circulars Customs

Refund of IGST on Export– Invoice mis-match cases –Alternative Mechanism with Officer Interface
March 7, 2018 Case Laws Income Tax

The petitioner’s activities are not “commercial activity” within the meaning of clause (b) to Section 10(46) - HC issued directions to the government to accordingly......
March 7, 2018 Case Laws Income Tax

Reopening of assessment - special audit report as basis for reopening - though the orders of assessment passed u/s 143(3) have sanctity attached, it does not grant......
March 7, 2018 Case Laws Income Tax

Registration u/s. 12A - Exemption u/s 11 - Assessee is doing the charitable work to promote the awareness of universal teaching of SGGS (Shri Guru Granth Sahib) and......
March 7, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - The assessee cannot be fastened with the law of penalty without there being a clear specific charge. Fixing a charge should not be in a casual......
March 7, 2018 Case Laws Income Tax

Claim of deduction u/s 57(iii) - activities undertaken by the assessee club - entrance fee receipt - assessee is not eligible to claim any deduction u/s 57(iii) of the......
March 7, 2018 Case Laws Income Tax

Penalty imposed u/s 221(1) r.w.s. 140A(3) - non-payment of self-assessment tax - without there being any requisite corresponding amendment to Sec. 221 in consonance with....
March 7, 2018 Case Laws Income Tax

Addition u/s 14A - ‘net’ interest expenditure - where after setting off interest earned against the interest expenditure no further interest expense remains then......
March 7, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency proceedings - liability of the guarantee in the books of corporate debtor is in the name of the daughter - the contesting respondents do not come......
March 7, 2018 Case Laws Insolvency and Bankruptcy

IBC - The moratorium order passed by this Tribunal applies in respect of Bank Guarantees other than Performance Guarantees furnished by the Corporate Debtor in respect......
March 7, 2018 Case Laws Service Tax

Insurance Auxiliary Service - actuary services or not - Surely, the appellant does not possess any of these qualifications nor they have been appointed or registered as.....
March 7, 2018 Case Laws Service Tax

Supply of tangible goods for use - no documentary evidence was produced to establish that in respect of the transactions, the VAT payment has been made - matter needs to....
March 7, 2018 Case Laws Service Tax

Liability of service tax - auction of property service - difference between auction and tender - while both sale by tender and sale by auction may have a common......
March 7, 2018 Case Laws Central Excise

Attachment of immovable property - recovery of dues of lessee - Merely because Harshwardhan Exports agreed not to vacate the premises till full export obligations are......
March 7, 2018 Case Laws Central Excise

Classification of goods - fabric based blinds for window covering - of textile fabric / material - coated with a chemical compound which is not predominant in nature -......
March 7, 2018 Case Laws Central Excise

Classification of goods - an individual tile, which has an inherent well defined visible pattern or design contributed by the marble or stone chips mixed in the cement,.....
March 7, 2018 Case Laws VAT and Sales Tax

Rate of tax - uniform rate of tax or different rate of tax on purchase of goods for use in the works contract - It was open to state legislatures to provide uniform......
March 7, 2018 Case Laws VAT and Sales Tax

Inter-state sales - sandalwood - Form-C - Merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of the......
March 6, 2018 Circulars GST - States

Clarification about the rate of tax on items of HSN 6802 - Some items would be levied @12% and others @18% - WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF
March 6, 2018 Case Laws Income Tax

Cancellation/withdrawal of the Certificate issued u/s 197 - non furnishing of copy of the reasons recorded was a flaw in the decision making process. - Thus, making the.....
March 6, 2018 Case Laws Income Tax

Registration u/s. 12A - As most of the expenditure is held for the benefit of a particular community or a religious group called ‘SAMAJ families’ and so, we are of the......
March 6, 2018 Case Laws Income Tax

Income from share trading - since long and major source of income is from trading in shares only and if such assessee subsequently opts to show transactions of purchase.....
March 6, 2018 Case Laws Income Tax

Levy of penalty u/s 271B - delay in submission of the tax audit report - ill health leading to acute physical trouble - assessee has indeed adduced proper reasons and is....
March 6, 2018 Case Laws Customs

Transshipment of ship stores - Merely because as on the date of transfer of ship stores to the newly built vessel SV Shivam, which was not ready for voyage, the transfer....
March 6, 2018 Case Laws Customs

CHA - Penalties u/s 112(a) and 114AA of CA, 1962 - for penalty under the Customs Act, 1962, it is apparent that mere filing of Bill of Entry without the knowledge or a......
March 6, 2018 Case Laws Service Tax

Levy of service tax - receipt of commitment charges - commitment charges are in the nature of interest on unutilized portion of credit facilities - merely by accounting.....
March 6, 2018 Case Laws Service Tax

Business Auxiliary Service - receipt of franking charges - The depiction of the latter as a client is not consistent with this reality and the categorisation under......
March 6, 2018 Case Laws Service Tax

Levy of Service tax - commission paid to them by airlines for booking cargo space - commission earned by the assessee while acting on behalf of the exporter and mark-up.....
March 6, 2018 Case Laws Service Tax

CENVAT credit - The definition of input services during the period had wide ambit as it included the words activities relating to business. The credit is eligible on the....
March 6, 2018 Case Laws Central Excise

Classification of software - computerized equipment / machinery - software which is supplied separately for loading cannot be considered as part and parcel of the......
March 6, 2018 Case Laws Central Excise

Valuation - deduction of notional profit where value of bought out items is included - Since there is no justification to include the make of bought out item, there can.....

1 ....104 105 106 107108109 110 111 112........ 126

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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