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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 5801 to 5850 of 6256 Records

1 ....113 114 115 116117118 119 120 121........ 126

February 1, 2018 Case Laws Income Tax

Disallowance of marketing & sales promotion expenses u/s 37(1)- Freebies to Doctors - The pharmaceutical company like the assessee is outside the scope of the circulars.....
February 1, 2018 Case Laws Income Tax

Registration u/s 10(23C)(vi) eligibility - proof of charitable activities - buses were being utilized for the purpose of carrying students from their homes to school and....
February 1, 2018 Case Laws Income Tax

Penalty u/s. 271(1)(C) - defective notice - neither the assessee nor anyone else could make out as to whether the notice u/s. 274 r. w. S. 271 of the Act was issued for.....
February 1, 2018 Case Laws Income Tax

Registration u/s 12A refused - charitable activities - it is militates against the legal principal that the social enterprises cannot be a direct recipient of money from....
February 1, 2018 Case Laws Customs

Refund of SAD - payment of interest on late refund of SAD - Interest would be payable in terms of Section 27A of the Customs Act on refund of SAD - HC
February 1, 2018 Case Laws Companies Law

Validity of order passed by NCLT - The Court is at loss to understand as to how the findings recorded in the arbitration proceedings pending between the respondents......
January 31, 2018 Case Laws Central Excise

Valuation - a devise should suffer Central Excise duty along with essential operating software which is part and parcel of the same - However, the software which is......
January 31, 2018 Case Laws Central Excise

Clandestine removal - the allegation that the appellant has procured raw materials, manufactured wires and cables and cleared the same clandestinely without payment of......
January 31, 2018 Case Laws GST

Detention of goods u/s 129 of the CGST and SGST Acts - mere infraction of the procedural Rules like Rules 55 and 138 of the State GST Rules cannot result in detention of....
January 31, 2018 Case Laws Income Tax

Disallowing claim u/s 54F - if the assessee has constructed a new on the plot of land which is owned by the mother of the assessee then, the investment made by the......
January 31, 2018 Circulars Customs

Sub: Closure of submission of Bills of Entry at the ICES 1.5 on account of Union Budget, 2018-19 – reg. - Trade Notice
January 31, 2018 Case Laws Income Tax

Penalty u/s 271A - violation of provisions of section 44AA - non-maintenance of books of accounts - Though the total income of the assessee was assessed by the AO as per....
January 31, 2018 Case Laws Income Tax

Addition made on account of sundry creditors - AO of the assessee had accepted the statement of account of that supplier as sacrosanct and proceeded to make addition in.....
January 31, 2018 Case Laws Income Tax

Non recognition of assessee as an “assessee” under the Income Tax Act - bogus entity or not - Since in the earlier assessment years and subsequent assessment year the......
January 31, 2018 Case Laws Income Tax

Interest u/s.234B - The concerned interest shall be on the consolidated amount of income i.e. both determined in re-assessment order and income determined in consequent.....
January 31, 2018 Case Laws Customs

Classification of imported goods - EMUs are treated together and are to be classified under CTH 86.03 - TCs as well as DMCs which are integrally forming part to make a......
January 31, 2018 Case Laws VAT and Sales Tax

Benefit of exemption from payment of tax - Possessing of land for establishment of new unit although constitutes the mandatory or substantive part of exemption......
January 30, 2018 Case Laws Income Tax

Application for registration u/s 12AA - with regard to the condition that the assessee should apply its income only in India, such a condition is existing only u/s 11......
January 30, 2018 Case Laws Income Tax

Co-operative bank is also a banking company; not liable to pay tax on NPA interest on accrual basis in view of RBI norms relating to income recognition and assets classification. - AT
January 30, 2018 Case Laws Income Tax

Credit of TDS - it may not always be possible all the time to co-relate a specific amount of TDS with a specific amount of income earned - The claim of the assessee is......
January 30, 2018 Case Laws FEMA

Contravention of section 3 FEMA - A statement made under oath has to be taken as true, unless there is contra evidence to dispel that presumption. Mere retraction of a......
January 30, 2018 Case Laws Service Tax

Attachment of immovable property - recovery of service tax was not done - the personal property of a sole proprietor or partners shall not be attached, and personal......
January 30, 2018 Case Laws Service Tax

Liability of service tax - consideration received due to termination of the arrangement - by terminating the arrangement, the appellants are adversely put to certain......
January 30, 2018 Case Laws Service Tax

Manpower recruitment and supply agency service - deputation of employees - the definition is wide and would include any such activity where it is carried out either......
January 30, 2018 Case Laws Service Tax

CENVAT credit while availing the benefit of Abatement notification - The N/N. 1/2006-ST does not say that assessee cannot avail any credit at all. The condition is that.....
January 30, 2018 Case Laws Service Tax

Reverse Charge Mechanism (RCM) - services of Underwriters received from outside India - ADS offering is not applicable for sale in India, but only to other select......
January 30, 2018 Case Laws Central Excise

CENVAT credit - input service - it is meant to enhance the sale of the manufactured goods of the Respondent through attracting customers by providing financial option to....
January 29, 2018 Case Laws Customs

Classification - 9.3 Meter Compact Cassegrain Antenna Sub-system - Model 9.3 KPK - whether the goods are 'antenna' or 'antenna sub-system’? - the imported goods are not.....
January 29, 2018 Case Laws Service Tax

Refund of service tax - export of service - the Department of Post is rendering service to the appellant by executing the remittance of foreign exchange to the intended.....
January 29, 2018 Case Laws Central Excise

Offence u/s 9 and 9(AA) of the Central Excise Act, 1944 - Since she did not hold the post of Managing Director at the relevant time, the complaint cannot reach a logical....
January 29, 2018 Case Laws Central Excise

Liability of interest on demand of duty - since the appellant were a sick company, the interest liability cannot be imposed on the appellant. - AT
January 28, 2018 GST

Rate of Tax on Services - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Services - General Exemption from GST - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 1 - IGST @ 5% - CGST @ 2.5% - SGST / UTGST @ 2.5% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 5 - IGST @ 3% - CGST @ 1.5% - SGST / UTGST @ 1.5% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Rates of Tax on Goods - Schedule 6 - IGST @ 0.25% - CGST @ 0.125% - SGST / UTGST @ 0.125% - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 GST

Goods - General Exemption from GST - CGST / UTGST / SGST / IGST - Goods and Services Tax - Item wise schedule as amended
January 28, 2018 Notifications GST

Concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions. - Notification as amended
January 28, 2018 Notifications GST

Concessional rate of GST on Old and used Vehicles - Notification
January 28, 2018 Notifications GST

Absolute Exemption from IGST on inter-State supplies of goods - Notification as amended
January 28, 2018 Notifications GST

IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods. - Notification as amended
January 28, 2018 Notifications GST

Special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. - Notification
January 28, 2018 Notifications GST

Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act - Notification as amended
January 28, 2018 Notifications GST

Exemptions on supply of services under IGST Act - Notification as amended
January 28, 2018 Notifications GST

Rates for supply of services under IGST Act - Notification as amended
January 27, 2018 Notifications Customs

Exemption from duty of Customs on import of (i) Satellites and payloads (including Ground equipments) and (ii) Scientific and technical instruments, apparatus,......
January 27, 2018 Notifications Companies Law

Companies (Appointment and Qualification of Directors) Amendment Rules, 2018 - Notification

1 ....113 114 115 116117118 119 120 121........ 126

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Latest Case Laws

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Latest Circulars

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: Stock damaged in recent floods

F: Merger of two GSTIN in the same State - Procedure to be followed

F: Labour Cess applicable on cost of construction without GSt or gross cost

N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

F: interest lability on ITC when payment to supplier is made after 180 days

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...