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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 6201 to 6250 of 6256 Records

1 ....121 122 123 124125126

January 6, 2018 Act Rules Companies Law

Civil liability for mis-statements in prospectus - No person shall be liable if he relied bonafidely upon report or statement made by an expert or an extract a report or....
January 6, 2018 Act Rules Companies Law

Matters to be stated in prospectus - omission of the long list of details required - lined with information and reports required under SEBI - Section 26(1) of the Companies Act, 2013
January 6, 2018 Act Rules Companies Law

Authentication of documents, proceedings and contracts - An employees of the company (in addition to an officer) duly authorized by the Board is also empowered to......
January 6, 2018 Act Rules Companies Law

Registered office of company - New office in case of incorporation or in case of Change in the existing registered office - Period of limitation extended from 15 days to....
January 6, 2018 Act Rules Companies Law

Incorporation of company - Instead of an affidavit, a declaration shall be required from each of the subscribers to the memorandum and from persons named as the first......
January 6, 2018 Act Rules Companies Law

Amendment to the power of the Registrar to reserve the name from the date of approval in case of new company and existing company - Section 4(5) of the Companies Act, 2013
January 6, 2018 Act Rules Companies Law

If at any time the number of members of a company is reduced below the minimum required members, every person who is a member of the company during the time that it so......
January 6, 2018 Act Rules Companies Law

Companies Act, 2013 - Amendments in the various clauses of Definitions u/s 2 i.e. (i) associate company, (ii) Cost Accountant, (iii) debenture, (iv) financial year, (v).....
January 6, 2018 Case Laws Service Tax

Security Agency Service - the activity undertaken by the police is not covered by the definition of Security Agency under Section 64(94) of the Act - AT
January 6, 2018 Case Laws Service Tax

Levy of service tax - service of business promotion provided by it to the service recipient - there shall be no levy on the land development charge under the category of....
January 6, 2018 Case Laws Central Excise

Refund claim - unjust enrichment - burden to prove that incidence of duty passed on to the customer is discharged by the assessee when assessee's invoice during the......
January 5, 2018 Companies Law

The Companies (Amendment) Act, 2017
January 5, 2018 Circulars GST

Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services......
January 5, 2018 Circulars FEMA

Master Direction – Foreign Investment in India - Master Direction
January 5, 2018 Circulars Income Tax

Income-Tax Deduction from Salaries During the Financial Year 2017-18 Under Section 192 of the Income-Tax Act, 1961 - Circular
January 5, 2018 Case Laws Income Tax

Penalty proceedings initiated u/s 271(1)(c) is void ab initio and liable to be quashed as the AO has issued vague notice u/s 274 r.w.s. 271(1)(c) without striking off of....
January 5, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - on account of survey, if the assessee has offered additional income, it cannot be a ground to impose penalty under section 271(1)(c) unless......
January 5, 2018 Case Laws Customs

Whether amendment in the Bills of Entry can be allowed even when the Certificate of Origin was issued at a later date retrospectively and was not available at the time......
January 5, 2018 Case Laws Service Tax

Export of services or not - the contention that clause (3) of the Export Rules will come into operation, in our considered opinion, the language used wholly or......
January 5, 2018 Case Laws Service Tax

Rent-a-cab services provided to corporate clients - services provided by the noticee being transportation of passenger from one point to another against specific......
January 5, 2018 Case Laws Service Tax

Transfer of use of the logo - Royalty income - Intellectual Property Right Service - The logo being registered as a copyright, in case of infringement of the same, the......
January 5, 2018 Case Laws Service Tax

Airlines business - classification - activities of CRS Companies would fall under the category of "online information and database access or retrieval service" - SC......
January 5, 2018 Case Laws Central Excise

Classification of food preparations, namely, wheat flour, rice flour, corn crunch, rice crunch, etc. - Whether the goods in question are classifiable under chapter......
January 5, 2018 Case Laws Central Excise

Whether the Tribunal was correct in allowing the appeals of the assessee, solely by holding that there is no sufficient corroborative evidence to statement tendered by......
January 4, 2018 Case Laws Income Tax

Valuation loss treated as speculation loss - It is a fact that shares traded by the assessee were not of any of the good companies. The assessee had in the normal course....
January 4, 2018 Case Laws Income Tax

Undisclosed income - retraction of the statement - the assessee has been consistent in his statements so recorded even during the post search proceedings when his......
January 4, 2018 Case Laws Income Tax

Exemption u/s 11 eligibility - general public utility - charging subscription as well as consultancy fees on actual - merely because the profits have been earned in one.....
January 4, 2018 Case Laws Income Tax

Addition u/s 68 - creditworthiness and genuineness of the transaction - The assessee company being a private limited company, the burden of proof is clearly on higher......
January 4, 2018 Circulars FEMA

Refinancing of External Commercial Borrowings - Circular
January 4, 2018 Case Laws Income Tax

TDS u/s 195 - intranet charges, payment of SAP software - the technical support would also be provided by SAP, a German company and not by the recipient of the......
January 4, 2018 Case Laws Income Tax

Allowing the deduction u/s 54F - The sale consideration was received much after due date of filing of return of income which makes impossible for assessee to make the......
January 4, 2018 Case Laws Customs

Refund claim - forced recovery - there was no duty liability assessed and hence the refund claim needs to be allowed and subsequent initiation of SCN proceedings and......
January 4, 2018 Case Laws Service Tax

Rent a cab services - distinction between 'renting' and 'hiring' - the appellant indulges in providing service under a rent-a-cab scheme in relation to a cab and......
January 4, 2018 Case Laws Central Excise

Classification of box for packing of goods, i.e. vials, ampoules, etc. - the box in question is not made up of corrugated paper or paper board but it is made of plain......
January 4, 2018 Case Laws Central Excise

CENVAT credit - applying the “User Test” to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures......
January 4, 2018 Case Laws Central Excise

Classification of goods - Micronutrient - In view of presence of nitrogen, and also considering that they are mixtures and not separate chemically defined compounds, the....
January 3, 2018 Case Laws Income Tax

Failure to pass a draft assessment order under Section 144C - even in the case of a remand by the Tribunal, the AO has to pass a draft assessment order and not the final....
January 3, 2018 Case Laws Income Tax

Validity of assessment against non existent company - AO can proceed with the assessment proceedings, by transposing the amalgamated company as the assessee and issuing.....
January 3, 2018 Case Laws Income Tax

Capital gain - effective date of Conversion of capital asset into stock in trade - till the time the owner himself either converts the capital asset into stock-in-trade,....
January 3, 2018 Case Laws Indian Laws

Cheque bounce - enforceable debt or not - Cash Loan - Contravention of Section 269SS of the IT Act - Section 269-SS does not declare all transactions of loan by cash in.....
January 3, 2018 Case Laws Service Tax

Renting of Immovable property service - local authority functioning under Chattisgarh Municipal Corporation Act, 1956 - appellant had buildings/shops, which were given......
January 3, 2018 Case Laws Central Excise

Manufacture - activity of taking out footwear in finished form from the boxes bearing M.R.P. and labelling the same with their brand names “Metro” and “Mochi” and of......
January 3, 2018 Case Laws Central Excise

Manufacture - BPL Kit - Goods purchased are in bulk and sold in bulk - Classification of goods - When the procured electrical components are sold in original bulk......
January 2, 2018 Notifications GST

Traders under composition scheme - Now requires to pay GST @1% (i.e. 0.5% CGST plus 0.5% SGST) on taxable turnover of goods only w.e.f. 1.1.2018 - See notification as amended.
January 2, 2018 Notifications GST

Manufacture under composition scheme - Now requires to pay 1% GST (0.5% CGST and 0.5% SGST) on total turnover (i.e taxable and non-taxable both) [reduced from 2% to 1% w....
January 2, 2018 Case Laws Income Tax

Addition on account of alleged decline in gross profit/net profit - applying the provisions of section 145 - in its report, Statutory Auditor noted that auditor is......
January 2, 2018 Case Laws Income Tax

Nature of expenditure - expenditure incurred by the assessee towards technology upgradation charges which requires frequent replacement due to rapid change in technology....
January 2, 2018 Case Laws Customs

Duty drawback u/s 74 of CA - filing the refund claim under wrong provisions does not disentitle the legitimate claim of the appellant. Substantive right of the appellant....
January 2, 2018 Case Laws Central Excise

CENVAT credit - - the credit in input service distributors invoice is available in respect of quantum of service used in the respective units. - AT
January 1, 2018 Notifications DGFT

Export of all varieties of onions will be allowed only on Letter of Credit (LC) subject to a Minimum Export Price (MEP) of US$ 850 F.O.B. per Metric Ton till 20.01.2018.

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A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...