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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 6051 to 6100 of 6256 Records

1 ....118 119 120 121122123 124 125 126

January 16, 2018 Case Laws Central Excise

Job work - N/N. 214/86 dated 25.03.1986 - declaration/ certificate by the principle manufacturer not filed - double benefit of exemption on the same raw material is not.....
January 16, 2018 Case Laws Central Excise

Classification of goods - computer stationery and paper rolls - it is not merely the paper or stationery but the printing on it that gives it the worth, hence the......
January 15, 2018 Circulars Customs

The Antenna used at Base Transceiver Station/NodeB/eNodeB in a wireless telecommunication network, merits classification under CTH 8517 62 90.
January 15, 2018 Circulars Customs

Know Your Customer (KYC) norms - in ease of import or export through courier by an individual, either Aadhaar card or Passport or PAN card or Voter-ID card shall suffice....
January 15, 2018 Case Laws Income Tax

Reopening of assessment - condition precedent necessary under Section 151(1) not complied - recording of satisfaction - issue of notice after 4 years - the impugned......
January 15, 2018 Case Laws Income Tax

Where assessee is non-resident company, entire tax to be deducted at source at payments made by the payers to it and there was no question nof payment of advance tax by.....
January 15, 2018 Case Laws Income Tax

Charging interest u/s. 234B(3) / (4) - The section 234B(4) states that if there is any increase or decrease in the income, correspondingly interest shall be increased or....
January 15, 2018 Case Laws Income Tax

Disallowance of the claim of agricultural income - nature of the agricultural activities carried on by the assessee - The case of the Revenue is that the assessee,......
January 15, 2018 Case Laws Income Tax

Deemed speculation loss - Arbitrage /Jobbing as a composite activity is covered under section 43(5)(c) of the Act. Hence, explanation to section 73 of the Act is not......
January 15, 2018 Case Laws Income Tax

Deemed dividend u/s. 2(22)(e) - the loan given by the company only in the immediate preceding year, i.e., assessment year 2007-08, should be assessed as deemed dividend.....
January 15, 2018 Case Laws Service Tax

Refund claim - invoice without signature - services provided to SEZ unit - There is no dispute as to the fact that the service provider M/s. Standard Chartered Bank has.....
January 15, 2018 Case Laws Service Tax

Claim of small service provider exemption - Notification no. 6/2005-ST - the provider of taxable service has the option not to avail the exemption and pay service tax on....
January 15, 2018 Case Laws Customs

Interest on delayed payment of duty - the petitioner's imports were in February 1994, much prior to the insertion of Section 28AB of the Act - interest payable under the....
January 15, 2018 Case Laws Central Excise

Classification of goods - Natural Micronised Progesterone - Merely by adding the excipient, the medicine which has character of basic drug does not get altered - Benefit....
January 15, 2018 Case Laws Central Excise

Use if brand nanme on Gold jewellery - distinction between brand name and house mark - In the case the medallions of gold/silver only the house mark “MMTC Logo” is......
January 15, 2018 Case Laws VAT and Sales Tax

Levy of service tax or VAT - workover service contracts - The contract between the petitioners and the ONGC does not involve any transfer of the right to use goods and......
January 15, 2018 Case Laws VAT and Sales Tax

Penalty - issuance of sale invoice instead of tax invoice by seller - assessee was required to disclose the Tin Number and other details to the selling dealer and to......
January 15, 2018 Case Laws VAT and Sales Tax

Input Tax Credit - capital goods - M. S. Sheets utilized for construction of silo - UP VAT - the distinction of movable or immovable nature of goods is not contained in.....
January 13, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - even if it is assumed that concealment of the income was invented by the Assessing Officer from the details that are furnished by the assessee,......
January 13, 2018 Case Laws Income Tax

Disallowances as the overloading charges u/s 37 -whether this is nothing but a penalty as per provision of section 73 of the Indian Railway Act, 1989 - these payments......
January 13, 2018 Case Laws Income Tax

Exemption u/s 11 - an assessment proceeding which is pending in appeal before the first appellate authority should be deemed to be assessment proceedings pending before.....
January 13, 2018 Case Laws Income Tax

Revision u/s 263 - Endless enquiry is not possible and it is for the learned Assessing Officer to decide when to end the enquiry. The learned CIT cannot transgress the......
January 13, 2018 Case Laws Income Tax

Penalty imposed u/s 272A(2)(c) - Since there is no reasonable cause furnished by the assessee as mentioned u/s 273 of the IT Act for non furnishing of information sought....
January 13, 2018 Case Laws Income Tax

Reopening of assessment - It was clear that A.O. recorded incorrect and non-existing reasons for reopening of the assessment. Therefore, on the face of it, the reopening....
January 13, 2018 Case Laws Income Tax

Initiation of proceeding under Section 153A - the concluded assessment by operation of law on expiry of time limit for issuing notice under Section 143(2), cannot be reopened. - AT
January 13, 2018 Case Laws Income Tax

Capital gain computation - AO has invoked section 50C merely relying on the SRO value for the purpose of stamp duty - sale of assets by the bank through action due to......
January 13, 2018 Case Laws Income Tax

Deemed dividend addition u/s 2(22)(e) - Clause (ii) of section 2(22) provides that the term dividend shall not include any advance or loan made to a shareholder by a......
January 13, 2018 Case Laws Customs

Refund claim - the respondents are bound to honor the redemption letter and effect the refund. The respondents cannot call upon the petitioner to prove when the bank......
January 13, 2018 Case Laws Customs

EPCG Scheme - valuation - appellants are trying to solvage something out of a lost case. When the goods were found not to be eligible for concession under EPCG scheme,......
January 13, 2018 Case Laws Customs

Classification of imported goods - bulk Reishi Gano Powder - bulk Ganocelium Powder - The impugned order has erred in classifying the product as Ayurvedic medicine and......
January 13, 2018 Case Laws Customs

Penalty u/s 112(b)(ii) of the CA, 1962 - in view of the fact that the differential duty along with interest was paid before initiation of the show cause proceedings and.....
January 13, 2018 Case Laws Indian Laws

Clause (b) of Subsection 1 of Section 7 of Bombay Stamp Act, 1958 is intended to ensure that no one evades the stamp duty payable on an instrument under the said Act by....
January 13, 2018 Case Laws Indian Laws

There is no provision contained in the SEZ Act, which grants exclusivity to any person, which otherwise would encourage monopolistic and restrictive trade practices, or.....
January 13, 2018 Case Laws Service Tax

Construction of Complex Service - residential complex for use by the staff of M/s Aditya Cement - the staff quarters meant for use by the Income Tax Department for their....
January 13, 2018 Case Laws Service Tax

BAS - services rendered by the foreign based vendors - onsite services performed outside India - reverse charge - It is clear that the destination has to be decided on......
January 13, 2018 Case Laws VAT and Sales Tax

Input tax Credit - Constitutional validity of Section 9 (2) (g) of the Delhi Value Added Tax, 2004 - Articles 14 and 19 (1) (g) of the Constitution of India - failure to....
January 13, 2018 Case Laws VAT and Sales Tax

Classification of goods - NEBULA Jewellery Watch - whether fall under Entry 13(ii) of Schedule-II to the Value Added Tax Act or under Entry 87 of Second Schedule to the.....
January 13, 2018 Case Laws VAT and Sales Tax

Concessional rate of tax - non-issuance of Form 'C' on the ground that assessee is not taxable - Once a certificate has been issued by the competent authority, it was......
January 12, 2018 Circulars Customs

Subject :- Procedure for drawal of samples of Toys after amendment in Policy condition No. 2 to Chapter 95 of ITC (HS), 2017 –Schedule – 1. -
January 12, 2018 Notifications Customs

Inclusion of Dhamra and Dighi Ports in the list of ports mentioned in Export Promotion (EP) Schemes Notifications - Notification
January 12, 2018 Case Laws Income Tax

TDS u/s 194J - awarding right to supply water to consumers in Haldia - scheme of sharing of amount deposited in the revenue collection account, the assessee is taking......
January 12, 2018 Case Laws Income Tax

Special Audit u/s 142(2A) - The hot-haste, the casual and cavalier attitude of the Respondent Assessing Authority in which he is invoking a serious provision of the Act.....
January 12, 2018 Case Laws Income Tax

Disallowance of communication charges while computing deduction u/s. 10A - communication charges etc., attributable to the delivery of the computer software outside......
January 12, 2018 Case Laws Customs

Levy of CVD on import of goods - Manufacture - case of Revenue is that in terms of Chapter Note 4 of Chapter 26, which brings the imported goods Rutile Ore Leucoxene......
January 12, 2018 Case Laws Money Laundering

PMLA - The expression ‘reasons to believe’ has to meet the safeguards inbuilt in the second proviso to Section 5(1) PMLA read with Section 5(1) PMLA. - HC
January 12, 2018 Case Laws Money Laundering

PMLA - Constitution of tribunal - There can be single-member benches of the AA and the AT under the PMLA. Such single-member benches need not mandatorily have to be JMs.....
January 12, 2018 Case Laws Central Excise

Validity of demand / show cause notice - Merely because an audit party had raised an objection, ipso facto, that cannot be the sole reason for issuing the show cause......
January 12, 2018 Case Laws Central Excise

Deemed Manufacture - laptops - All the processes which are involved are repacking of goods in or into the unit container, and in addition relabeling, testing, and......
January 11, 2018 Case Laws Income Tax

Addition on account of disallowance of claim of VAT reimbursement - VAT subsidy received by the assessee from the Government of Bihar is a capital receipt and......
January 11, 2018 News Indian Laws

Income Tax Department steps-up actions under Prohibition of Benami Property Transactions Act : Benami properties of more than ₹ 3,500 crore in more than 900 cases attached

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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