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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 5651 to 5700 of 6256 Records

1 ....110 111 112 113114115 116 117 118........ 126

February 14, 2018 Case Laws Central Excise

CENVAT credit - storage and warehousing services abroad, rendered to the appellant for storing the finished goods abroad - whether the appellant herein is eligible to......
February 14, 2018 Case Laws Central Excise

Classification of goods - carpets/floor coverings - car mats, made up of felt - predominance test - whether classified under Chapter Sub-heading No.5703.20 of the CETA......
February 13, 2018 Case Laws Income Tax

Claim of expenses from Capital Gains - Words “wholly and exclusively” do not connote “necessarily”. - The words “in connection with” are of wide import and if such......
February 13, 2018 Case Laws GST

Levy IGST on ocean freight whereas the value of import goods includes Ocean Freight. - Vires of N/N. 8/2017-Integrated Tax [Rate] dated 28th June 2017 and Entry 10 of......
February 13, 2018 Case Laws Income Tax

The activity performed by the assessee clearly appears to be inseparably linked to the 'charitable purpose' of providing mid-day meals at village schools - the......
February 13, 2018 Case Laws Income Tax

Revision petition u/s 264 - amount taxed twice - The question of double taxation was very much appearing before the Assessing Officer during the assessment - AO is......
February 13, 2018 Case Laws Income Tax

Power of CIT to cancel registration u/s 12A - power to cancel the registration was first conferred on the Commissioner w.e.f. 1.6.2010 - merely because the Commissioner.....
February 13, 2018 Case Laws Service Tax

Short payment of service tax - mere non mentioning of legal provision will not vitiate the proceedings when the gist of the provisions is available in the allegation and....
February 13, 2018 Case Laws Income Tax

Exemption u/s. 54B - LTCG from sale of agricultural land - One of the conditions for claiming deduction u/s. 54F is that claim should have been made in the return of......
February 13, 2018 Case Laws Service Tax

The receipt of the Municipal Corporation i.e. appellant that the amount towards so called advertisement was collected as Jahirat Kar (Advertisement Tax) - the......
February 13, 2018 Case Laws Income Tax

Registration u/s 12A eligibility - charitable activities along with organizing of spiritual lectures, the assessee by no means ceases to be a religious institution -......
February 13, 2018 Case Laws Insolvency and Bankruptcy

Insolvency resolution process - The petitioner cannot be forced to buy goods from the respondent-corporate debtor and it has every right to claim the outstanding amount.....
February 13, 2018 Case Laws Income Tax

Slump sale - transfer of Planet M. division in consideration of equity shares and 6% redeemable unsecured debentures - the provisions of section 50B are not applicable......
February 13, 2018 Case Laws Central Excise

Transfer of accumulated CENVAT credit to other unit - if the said credit was available to the appellant prior to their registration, the fact of surrendering of licence.....
February 13, 2018 Case Laws Customs

Penalty u/s 114 (i) of the CA 1962 - shipping bill did not contain the signature of the exporter authorizing the export of the goods /reading books. It is very clear......
February 13, 2018 Case Laws Service Tax

Business Auxiliary Service - commission paid to foreign based commission agents, who were placing export order with them - the said SCN did not invoke provisions of......
February 12, 2018 Circulars GST

Clarifications regarding GST in respect of certain services - TRU clarified 6 vital issues.
February 12, 2018 Case Laws Income Tax

Reopening of assessment - Validity of reasons to believe - reopening of the assessment cannot be held for a fishing or a roving inquiry or for verification of the records. - HC
February 12, 2018 Case Laws Income Tax

Nature of income - Though the assessee has financial service as an ancillary object to its main object, such activity is not the main business activity of the assessee -....
February 12, 2018 Case Laws GST

Seizure of goods - Section 129(1) of the UP GST - Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way......
February 12, 2018 Case Laws Customs

Absolute confiscation - import of one consignment of ‘off the road tyres’ and ‘run flat tyres’ - the appellant is willing to put the symbol on tyres before clearance -......
February 12, 2018 Case Laws Customs

Misdeclaration - Import of restricted item - When the goods are allowed for re-export, there should not be any redemption fine because redemption fine is for enjoyment......
February 12, 2018 Case Laws Central Excise

CENVAT credit - Compensation received by the appellant for supplying inferior quality of ink - The compensation is a regular activity and this was an income of the......
February 10, 2018 Case Laws GST

Seizure order - Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - in the matter of seizure under the provisions of IGST Act the provisions of......
February 10, 2018 Case Laws Income Tax

Where the constituent participants make a JV to secure a contract, which is merely a pass through entity with minimal expenses, no tax liability cab be attributed by......
February 10, 2018 Case Laws Income Tax

Claim of Depreciation on the Film Projector - to be depreciated @ 15% instead of 60% - Though some elements of computer function are necessarily involved, the film......
February 10, 2018 Case Laws Customs

Jurisdiction - power of DRI to issue directions - suspicion of illegal import - The power is available only to any “police officer” - Freezing a bank account is not the.....
February 10, 2018 Case Laws Customs

Classification of goods - imported sulphonated fish oil - as per the re-test the goods are free from mineral oils thus taking them out of the ambit of Chapter heading 3403 - AT
February 10, 2018 Case Laws Companies Law

SEBI - Buying and selling securities in the derivatives segment - manipulation and synchronization in trading of shares - The impugned transactions are......
February 10, 2018 Case Laws Service Tax

Validity of Show cause notice raising demand from January 2013 - Assessee had opted for Voluntary Compliance Entitlement Scheme (VCES) - The said Scheme availed by the......
February 10, 2018 Case Laws Service Tax

Small Scale exemption utpo ₹ 10 lakhs - for the purpose of calculation of aggregate value as per said explanation “B” 60% of the consideration received by the......
February 10, 2018 Case Laws Service Tax

Penalty u/s 77(2) of the FA 1994 - delay in filing the service tax return - penalty of ₹ 20,000/- for each return - When the penalty has been imposed under Section....
February 10, 2018 Case Laws Central Excise

CENVAT credit - input services - service utilized in relation to modernization, renovation and repair of the factory - credit allowed - AT
February 10, 2018 Case Laws Central Excise

Cenvat credit - input services - appellant has not incorporated the premises in the registration certificate - premises was used for undertaking job work activity of the....
February 10, 2018 Case Laws Central Excise

Eligibility of re-credit - rejection of refund claim - Once the refund has been rejected the Appellant become eligible for the recredit of such amount - The reversal of.....
February 10, 2018 Case Laws Central Excise

Demand of interest on differential duty - finalization of provisional assessment - rule 7(4) of Central Excise Rules, 2002 read with section 11AA of Central Excise Act,.....
February 10, 2018 Case Laws Central Excise

CENVAT credit of additional duties of customs - denial on the ground that the appellant is not the importer of the goods - The appellant is a loan-licensee of the......
February 10, 2018 Case Laws Central Excise

100% EOU - the appellant had failed to include the said item in the list of goods permitted to be manufactured and exported - The duty liability on such units arises......
February 10, 2018 Case Laws VAT and Sales Tax

ITC - When the Assessing Authority could pass the impugned re-assessment order for the whole year in one go, disallowing the ITC claim illegally by restricting it on the....
February 10, 2018 Case Laws Central Excise

Manufacture - intermediate goods - sugar syrup coming into existence during the manufacture of biscuits and captively consumed does not attract Central Excise duty for......
February 9, 2018 Act Rules Insolvency and Bankruptcy

Approval of resolution plan. - Amendments in the Regulation no. 38 of the Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for......
February 9, 2018 Act Rules Insolvency and Bankruptcy

Resolution plan. - Amendments in the Regulation no. 36 of the Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations, 2017
February 9, 2018 Act Rules Insolvency and Bankruptcy

Invitation of Resolution Plans. - New Regulation 35A added to the Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate......
February 9, 2018 Act Rules Insolvency and Bankruptcy

Information memorandum - Amendments in the Regulation no. 35 of the Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate......
February 9, 2018 Act Rules Insolvency and Bankruptcy

Fair value and Liquidation value. - Amendments in the Regulation no. 34 of the Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for......
February 9, 2018 Act Rules Insolvency and Bankruptcy

Appointment of registered valuers. - Amendments in the Regulation no. 26 of the Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for......
February 9, 2018 Act Rules Insolvency and Bankruptcy

Definitions - Amendments in the Regulation no. 2 of the Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations, 2017
February 9, 2018 Case Laws Income Tax

Accrual of income - Taxability in India of the salary of its employees sent abroad for rendering services to a foreign company - As the assignees are not liable to be......
February 9, 2018 Case Laws Income Tax

Taxability in India of the salary of its employee, sent abroad for rendering services to a foreign company - Accrual of income - assessment of income for period of......
February 9, 2018 Case Laws Income Tax

Revision u/s 264 in favor of assessee - period of limitation - the petitioner cannot be shut out from placing facts before the Commissioner and Section 264 empowers the.....

1 ....110 111 112 113114115 116 117 118........ 126

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F: Transfer of ITC without filing ITC-02

A: Director Identification Number

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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

F: assessment order

A: Electronic Liability Register