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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 5501 to 5550 of 6256 Records

1 ....107 108 109 110111112 113 114 115........ 126

February 24, 2018 Case Laws Central Excise

Classification of goods - It is understood that "Pulihora Paste " is not a ready to eat product but it has to be added with cooked rice, fried in hot edible oil,......
February 24, 2018 Case Laws Central Excise

Classification of goods - 'Biryani Masala Paste' would not fall under Chapter 20 it will fall under Chapter 9 - AT
February 24, 2018 Case Laws Central Excise

CENVAT credit - input services - the outdoor catering service used for personal consumption of the employee is clearly excluded therefore the appellant is not entitled......
February 23, 2018 Notifications Income Tax

Agreement between the Government of the Republic of India and the Government of the Republic of of Kenya for the avoidance of double taxation and the prevention of......
February 23, 2018 Case Laws Income Tax

Selection of case of scrutiny assessment - validity of notice - Attainment of requirement u/s 143(2) - deemed service of notice - non-availability of the Assessee to......
February 23, 2018 Case Laws Income Tax

Penalty u/s 271D - Even if, the Assessee has explained the identity, the source and genuineness of receipt in cash for the purpose of Section 68, would not by itself......
February 23, 2018 Case Laws Income Tax

Penalty u/s 271D - reasonable cause for violation of Section 269SS - when the Karta is dealing with the large amounts of cash. Lack of formal education cannot by itself.....
February 23, 2018 Case Laws Income Tax

Addition u/s 40(a)(i) - TDS liability - bandwidth allocation by overseas service provider - fee for technical services - AO directed to examine the materials before him.....
February 23, 2018 Case Laws Income Tax

Disallowance of excess claim of remuneration to the partners claimed - nature of income - interest on FDR - the interest on the FDR has direct nexus with the business......
February 23, 2018 Case Laws Income Tax

Applicability of section 33AB(7) - The provisions of section 33AB (7) uses the expression ‘being utilised’ - assessee had paid substantial portion of the proforma......
February 23, 2018 Case Laws Central Excise

Benefit of exemption - actual user condition - the naphtha supplied against competitive bidding was not entirely consumed for the manufacture of fertilizers by the RCF -....
February 23, 2018 Case Laws Central Excise

Refund claim - price variation clause - appellant entitled to refund of the excess duty paid due the deductions towards non achievement of GPF - AT
February 23, 2018 Case Laws Companies Law

The only requirement of Section 96 of the Act is holding of AGM of the company each year, which has been complied with. The manner in which the meeting has been......
February 23, 2018 Case Laws Service Tax

Refund of service tax - rejection on the ground of time limitation - The authority examining the said claim is bound by the legal provisions of these Acts in discharging....
February 23, 2018 Case Laws Service Tax

Validity of subsequent SCN - Intellectual Property Right Service - the Revenue having raised their earlier SCN was debarred from raising a subsequent SCN by invoking the....
February 23, 2018 Case Laws Central Excise

Rate of duty - effective date of correction through corrigendum notification - The question of retrospective effect of such correction cannot be equated with exercise of....
February 23, 2018 Case Laws Central Excise

Classification of goods - textile fabric combined with PU foam as textile fabric laminated with polyurethane foam - the product PVC leather cloth also known as rexine......
February 23, 2018 Case Laws Central Excise

CENVAT credit - input services credit in respect of premises, which is being leased out - the credit availed on payment of service tax can be utilized for discharge of......
February 23, 2018 Case Laws VAT and Sales Tax

CST - stock transfer against form 'F' - The revenue has not produced any specific Rule prescribed for limitation for the said purpose and therefore, the separate ‘F’......
February 23, 2018 Case Laws VAT and Sales Tax

In respect of any suppressed turnover, which was not declared as part of the compounding proceedings, the benefit of the rate of tax applicable to compounding provision.....
February 22, 2018 Notifications Customs

Seeks to impose anti-dumping duty on Ceramic Tableware and Kitchenware, excluding knives and toilet items, originating in or exported from China PR - Notification
February 22, 2018 Notifications Companies Law

An independent director re-appointed for second term shall be removed by the company only by passing a special resolution and after giving him a reasonable opportunity of being heard
February 22, 2018 Case Laws Service Tax

Supply of DG sets on hire basis - this is the case of supply of tangible goods for use, with legal right of possession and effective control vesting with the hirer,......
February 22, 2018 Case Laws Service Tax

Cleaning Services - Indian Railways - the original authority held cleaning of such railway coaches will be considered as cleaning of commercial premises - the......
February 22, 2018 Case Laws Service Tax

Non-payment of service tax - difference between the statutory returns and the annual balance sheet - The burden of explaining the difference amount being not taxable......
February 22, 2018 Case Laws Service Tax

Liability of service tax - expenditure incurred in setting up of certain branch offices in foreign countries - the legal fiction of considering a branch of an assessee......
February 22, 2018 Case Laws Central Excise

Classification of goods - Aswini Homeo Arnica Hair Oil (AHAHO) - The goods are classifiable under chapter 30 of the Central Excise Tariff as Homeopathic medicine and......
February 22, 2018 Case Laws Central Excise

Waste - N/N. 89/95-CE - manufacture of refined vegetable oil - the gums, waxes and fatty acid distillate are emerging due to removal/refining process of crude rice bran.....
February 22, 2018 Case Laws Central Excise

Transfer of CENVAT credit - transfer of credit from Service Tax credit Register to CENVAT Credit Register, was properly done under intimation to Revenue and as such the.....
February 22, 2018 Case Laws Central Excise

Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification......
February 22, 2018 Case Laws VAT and Sales Tax

The scheme of the Act would not permit the Tribunal to jettison the first appeal before the Commissioner and allow itself to act as first Appellate Authority. If the......
February 22, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - voluntary surrender of income by assessee - The mere offer therefore, of the amount during the search in the absence of any explanation for the......
February 22, 2018 Case Laws Income Tax

Reopening of assessment - allowability of interest income u/s 80IA - Once the Assessing Officer rejected the claim of deduction under Section 80IA [4] in its entirety,......
February 22, 2018 Case Laws Income Tax

TDS u/s 194H - advertisement agencies - what is liable for TDS is commission of brokerage and not the incentives given on the basis of principal to principal relations - HC
February 22, 2018 Case Laws Income Tax

Registration u/s 12AA - proof of charitable activities - scope of primary objects - In case the assets are being parted with either individual entity or institution, who....
February 22, 2018 Case Laws Income Tax

Receipt of amount without consideration - income from other sources u/s 56(2)(vi) - Amount received from employer’s various employee’s welfare trusts - when the income......
February 22, 2018 Case Laws Income Tax

The amount received by the assessee as full and final settlement on dissolution of firm could not give rise to any capital gain chargeable to tax as there was no......
February 22, 2018 Case Laws Income Tax

Validity of reopening assessment - unexplained investment - survey u/s 133A - the vague statements giving estimated details without supporting evidence would not help......
February 22, 2018 Case Laws Income Tax

AO made the addition of commission expense paid to AEMS without confronting from assessee that no reply was received by him in response to the notice issued u/s 133(6)......
February 21, 2018 Notifications DGFT

Amendment in the Foreign Trade (Exemption from application of Rules in certain cases) Amendment Order, 2017 - Notification
February 21, 2018 Case Laws Income Tax

Additions for Advance against depreciation (AAD) - there is a timing difference and that it represents the adjustment in future and that it is therefore not even carried....
February 21, 2018 Case Laws Income Tax

Extension of time to pay the third installment on the undisclosed income under the Income Declaration Scheme Rules, 2016 - Assertion that the petitioner merely forgot to....
February 21, 2018 Case Laws Income Tax

Exemption u/s 10(23C)(iv) denied - proof of charitable activities - The CCIT has come to a wrong conclusion that the Society was making systematic profit. The schools......
February 21, 2018 Case Laws Customs

The goods imported are “Ethyl Vinyl Acetate”, but during the relevant time, the notification granted the concession only to Ethylene Vinyl Acetate. It is not disputed......
February 21, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - Corporate Debtor - the principal debtor cannot be regarded in default in accordance with law and therefore, no liability of......
February 21, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency process - eligible debt - Corporate person - Applicant-respondent cannot successfully claim that having accepted deposits he has become financial......
February 21, 2018 Case Laws Service Tax

Valuation - works Contract - inclusion of FOC material - exemption u/s 93 can only be granted in respect of those activities which the Parliament is competent to levy......
February 21, 2018 Case Laws Service Tax

Liability of service tax - discount - sub-agent of IATA agents - the nature of transaction between the registered IATA Agents and the subsequent sub-agent, is that of......
February 21, 2018 Case Laws Service Tax

Refund of service tax paid on various services used in the export of goods - For the period prior to such amendment by N/N. 33/2008, the condition under Notification is.....
February 21, 2018 Case Laws Service Tax

Execution of land acquisition work - any amount received by the assessee from Sahara India would be treated as service and liable to service tax - cost of the land can......

1 ....107 108 109 110111112 113 114 115........ 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