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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 5601 to 5650 of 6256 Records

1 ....109 110 111 112113114 115 116 117........ 126

February 16, 2018 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - CIT(A) was not justified in holding that the amount of capital subsidy was a part of accumulated profited to be considered as deemed......
February 16, 2018 Case Laws Customs

If the goods are pilferred after they are unloaded or lost or destroyed at any time before clearance for home consumption or deposit in warehouse, importer is not liable....
February 16, 2018 Case Laws Customs

Project import - the appellants have imported pipes and utilized the same for drinking water supply project and not for water treatment project - appellants will not be.....
February 16, 2018 Case Laws Customs

Import of restricted item - audio visual equipment - the imported goods will be eligible for clearance without an import licence since they are in the nature of capital.....
February 16, 2018 Case Laws Insolvency and Bankruptcy

Corporate Insolvency Resolution Process - the Petitioner being an Assignee under the Assignment Agreement of the operational debt cannot maintain this Petition for......
February 16, 2018 Case Laws Service Tax

Levy of service tax - maintenance charges for upkeep of the apartment or premises - whether the CESTAT was right in holding that the assessee was not providing......
February 16, 2018 Case Laws Service Tax

Composition scheme for works contract - If the erection contract is only a service contract there is no question of availing composition scheme available to works contract service. - AT
February 16, 2018 Case Laws Service Tax

Nature of receipt of donation - clubs or associations services - Such donations even if made by the non-members, cannot be made liable to service tax under the Finance Act, 1994 - AT
February 16, 2018 Case Laws Service Tax

Liability of tax - real estate agent service - the promoter and manager of such property cannot be taxed as real estate agent for the consideration received to......
February 16, 2018 Case Laws Service Tax

Real Estate Agent service - service tax was on the charges collected for change of name of the owner of the property in the residential complex originally built and......
February 16, 2018 Case Laws Service Tax

Supply of tangible goods service - bunker-houses - appellant is claiming these are accommodations created at site. - there is no identified supply of bunker-houses as......
February 16, 2018 Case Laws Service Tax

Commercial or Industrial Construction Services - The hospitals and buildings for medical facilities used by the public cannot be considered as civil construction or......
February 16, 2018 Case Laws Service Tax

Voluntary Compliance Entitlement Scheme - rejection of VCES application - the appellant attracts disqualification because demand was confirmed against him under the WCS.....
February 16, 2018 Case Laws Service Tax

Whether appellant herein engaged in operations and maintenance of power plants, as per the agreements entered with GVK industries Ltd., at various locations is liable to....
February 16, 2018 Case Laws Central Excise

SSI Exemption - clubbing of clearances of four entities - buying and selling material to each other - a few transactions do not by any manner indicate that there was a......
February 16, 2018 Case Laws Central Excise

Validity of SCN - The appellants are trying to defeat the proceedings by seeking cross examination of the people who were their employees and have now left. - They......
February 16, 2018 Case Laws Central Excise

Classification of Rose Syrup - Sarasaparilla Syrup’ (Nannari syrup) - whether classified under CETH 2001.00 or under CETH 2108.20? - subject goods merit classification......
February 15, 2018 Case Laws Income Tax

Determination of residential status - the assessee has to prove through cogent evidences such as passport to prove her stay outside India for stipulated period as per......
February 15, 2018 Case Laws Income Tax

Once the Assessing Officer has taken the step of initiating penalty under section 271AAA of the Act in respect of additional income offered consequent to search, then......
February 15, 2018 Case Laws Income Tax

Validity of reopening of assessment - addition u/s 69C - bogus purchases - M/s. JPK Trading Pvt. Ltd had never sold any goods and were only issuing bogus sales invoices.....
February 15, 2018 Case Laws Income Tax

Income accrued in India - Referral fees - considering that the referral activity was undertaken outside India and assessee’s Mumbai branch (PE) had no role to play in......
February 15, 2018 Case Laws Income Tax

TDS u/s 195 - payment made to non-residents towards the services rendered by them - non deduction of tds - the non-resident commission agents had rendered services......
February 15, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - merely for the reason that the said expenditure was claimed as a revenue expenditure would not justify imposition of penalty under Sec.......
February 15, 2018 Case Laws Customs

Classification of the imported goods - Insoluble Sulphur - presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods.....
February 15, 2018 Case Laws Indian Laws

Appeal against Chartered Accountants Final Examination result - Merely because the alleged notification contains the term "published for general information" cannot lead....
February 15, 2018 Case Laws Insolvency and Bankruptcy

Corporate insolvency procedure - guarantee has not been invoked - guarantor cannot be deemed to be a defaulter, therefore, his case is not covered under clauses (c) and.....
February 15, 2018 Case Laws Service Tax

Refund claim - time limit - In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5......
February 15, 2018 Case Laws Service Tax

Valuation - includibility - the inclusion of costs and expenditures in the gross taxable value by making provision in the Rules is repugnant to Section 66 and 77 of the.....
February 15, 2018 Case Laws Service Tax

Banking and Financial Service - admittedly there is no transfer of the ownership of the goods at the end of lease, the same does not fall in the category of financial......
February 15, 2018 Case Laws Service Tax

Refund of unutilized CENVAT credit - at the time of availment of cenvat credit it was not disputed by the Revenue that these services are not ‘input services’. In the......
February 15, 2018 Case Laws Central Excise

SSI exemption - calculation of aggregate value - various food preparations made and sold by the appellants in their kitchen/restaurants are generally covered by the......
February 15, 2018 Case Laws Central Excise

CENVAT credit - Education cess and Higher education cess paid on CVD - If the 3rd education cess is considered as a levy on total excise duty, the obvious conclusion......
February 15, 2018 Case Laws Central Excise

Classification of goods - PVC/ HDPE Pipes, HDPE Sprinkler - these pipes which were manufactured and cleared by them are intended for irrigational purpose in agriculture/....
February 15, 2018 Case Laws Central Excise

CENVAT credit - marine insurance service - insurance for directors and supervisory officers arising in day-to-day functioning - credit allowed - AT
February 15, 2018 Case Laws Central Excise

CENVAT credit - demerger - the transferor will be allowed to transfer the Cenvat credit lying unutilized to the transferee company - AT
February 15, 2018 Case Laws Central Excise

CENVAT credit - utilization of ‘security service’ for the hostel maintained at their factory at a remote location - In order to run the factories smoothly, without any......
February 14, 2018 Case Laws Income Tax

Reopening of the assessment - sanction u/s 151 - When the Revenue Department is manned by highly qualified officers they are to evolve legally sustainable standard......
February 14, 2018 Case Laws Income Tax

AO was not competent and did not possess the jurisdiction to resolve / decide the issue as to whether the assessee was a 'Primary Agricultural Credit Society' or a......
February 14, 2018 Case Laws Income Tax

Benefit of exemption u/s. 11 - The receipts from BCCI are not in the nature of trade, business or commerce and consequently the proviso to section 2(15) of the Act was......
February 14, 2018 Case Laws Income Tax

Transfer pricing - the transaction in the instant case of sale of shares in ‘AB’ International will have to be benchmarked as per the transfer pricing provisions......
February 14, 2018 Case Laws Customs

Drawback u/s 75 of the CA 1962 - exporter is entitled to claim that the whole of the copper content in its manufactured product should be treated as “deemed to be......
February 14, 2018 Case Laws Customs

Classification of import goods - The AEPC has declared the imported bales as fabrics and not as “quilt covers” as there was no individual weight and/or length - imported....
February 14, 2018 Case Laws Service Tax

Renting to Immovable Property Service - parking facility - the owners of the shop/ and their employees are availing the parking facility for which monthly consideration.....
February 14, 2018 Case Laws Service Tax

The existence of clause in the contract to the effect that it will include Service Tax by itself will not give any inference that such Service Tax has been collected......
February 14, 2018 Case Laws Service Tax

Validity of SCN - appellant has provided this service to the third parties on behalf of the main consultant - the services provided by the appellant should merit......
February 14, 2018 Case Laws Service Tax

Levy of service tax - Authorized Learning Centre (LCs) - The University is recognized by the Statute as well as by the UGC, DEC & AICTE. When, it is so, then the LCs......
February 14, 2018 Case Laws Service Tax

Commercial or Industrial Construction Service - the building is a Government building which is used for creating a facility of training, testing etc. for industrial......
February 14, 2018 Case Laws Central Excise

SSI Exemption - use of Brand name - The markings are by compulsion of law only in order that Governmental authorities involved in the PDS may identify and segregate the.....
February 14, 2018 Case Laws Central Excise

CENVAT credit - supplementary invoices - The appellant is paying service tax on reverse charge basis in terms of Rule 2(1)(d) of Service Tax Rules, 1994 and therefore......
February 14, 2018 Case Laws Central Excise

Area Based Exemption - Benefit of N/N. 50/03-CE - The appellant has started three different units on the same plot of land and having separate plant and machinery,......

1 ....109 110 111 112113114 115 116 117........ 126

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F: ITC Issue in case of Acqusition of Company in Insolvency

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A: Director Identification Number

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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