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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 701 to 750 of 6256 Records

1 ....11 12 13 141516 17 18 19........ 126

November 27, 2018 Circulars SEBI

Operating Guidelines for Alternative Investment Funds in International Financial Services Centres
November 27, 2018 Case Laws GST

Classification of supply - The activities performed under the ‘Comprehensive Maintenance Contract’ are to be treated as a composite supply of services and the activities....
November 27, 2018 Case Laws GST

Levy of GST - One time concession fees charged - the applicant is not entitled for the benefits of exemption and the activity of long term lease is liable for levy of GST.
November 27, 2018 Case Laws GST

Penalty u/s 129 of GST Act - E-way bill - transport at the behest of an individual, an unregistered person - if the conditions under the Act and Rules are not complied......
November 27, 2018 Case Laws Income Tax

Method of accounting - mercantile system of accounting for one project and cash basis for another project - The assessee cannot choose to follow mercantile system for......
November 27, 2018 Case Laws Income Tax

Exemption u/s 10(34) - If a certain income is exempt at the hands of receiptant by virtue of statutory provision, unless a provision is made in the statute itself, such.....
November 27, 2018 Case Laws Income Tax

Block assessment u/s 158BC - Claim for loss on house property as set off against income computed for the block period - the assessee is entitled to make such claim even.....
November 27, 2018 Case Laws Income Tax

It was essential that the AO should have taken the proceedings u/s 158BD within a reasonable time, and a period of three years for issuance of notice and seven years for....
November 27, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - the assessee has furnished bonafide and genuine explanations as to an inadvertent mistake committed by it which was an human error committed......
November 27, 2018 Case Laws Income Tax

Once the department accepts the settlements and mandatory requirement of affixing the stamps there is no reason to suspect the expenses incurred by the assessee towards.....
November 27, 2018 Case Laws Income Tax

Addition u/s 68 - unsecured loans receipt - Merely because the summons issued seeking their personal appearance is not complied with, the entire transactions cannot be......
November 27, 2018 Case Laws Income Tax

Disallowance of exploration expenses pertaining to Pranhita Godavari (PG) Block - the unsuccessful oil exploration expenses is allowable u/s 42(1)(a)
November 27, 2018 Case Laws Income Tax

The withdrawal of recognition u/s 35(1)(ii) in the hands of the payee organizations would not affect the rights and interests of the assessee herein for claim of......
November 27, 2018 Case Laws Companies Law

Compounding of the offences committed under Section 135 r.w. Section 134(3)(o) of the Companies Act, 2013 - offense compounded - The Company is directed to pay the......
November 27, 2018 Case Laws Indian Laws

Liability on account of dishonor of Cheque - contention of the petitioner has been that the cheque in question does not bear his signatures and that the signatory......
November 27, 2018 Case Laws Customs

Release of detained empty container denied - demurrage - As the importer has been found guilty, they could be made liable for payment of rental dues and not the container owner.
November 27, 2018 Case Laws Customs

Classification of imported goods - raw jute cutting grade imported by the appellant from Bangladesh through LCS Petrapole - to be classified under Tariff Heading 53039010
November 27, 2018 Case Laws Service Tax

Service of notice - whether speed post is proper service or not - There is nothing on record to show that order sent by speed post was received by the assessee himself.
November 27, 2018 Case Laws Service Tax

Assessee cannot be made liable to pay service tax again on the amount charged for sale of time and space in electronic media, which was held to be separate tax......
November 27, 2018 Case Laws Central Excise

Process amounting to manufacture or not - processes to refine and purify the various petroleum products (Petroleum Benzine and Hexane) to obtain specified grade of......
November 27, 2018 Case Laws Central Excise

Clandestine removal - The allegation has been raised on the basis of hypothetical and illogical input-output ratio of iron ore to pig iron
November 27, 2018 Case Laws Central Excise

Suo motu adjustment of excess credit wrongly reversed - amount paid by mistake - The appellant clearly show that the excess duty paid can be suo motu adjusted and there.....
November 27, 2018 Case Laws Central Excise

Classification of goods - Absorbent Cotton Wool IP, Gauze/Bandage Wool I.P, Absorbent Cotton B.P., Purified Cotton USP, Cotton Gauze Absorbent B.P., Absorbent Lint IP,......
November 27, 2018 Case Laws VAT and Sales Tax

Bread and rusk as per the classification enabled under the Trade Marks Act are distinct products falling under the same class. So is the distinction palpable as......
November 26, 2018 Case Laws GST

Supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from sweetshop which also runs a restaurant - bundled services - The supply......
November 26, 2018 Case Laws GST

Supply or not - amount passed on to the customer by Del Creder Agent (DCA) on account of the early payment before credit period allowed by principal - since it is in the....
November 26, 2018 Circulars Customs

Strict compliance of provisions of Electronics and Information Technology Goods (Requirement for Compulsory Registration) Order, 2012 as amended at the time of......
November 26, 2018 Case Laws Income Tax

Travel expenses claimed as a deduction from the technical know-how fees - claim prohibited by Section 115A(3) - specifically prohibited expenses cannot be allowed.
November 26, 2018 Case Laws Income Tax

AO as also other authorities proceeded on the presumption that since in the preceding years the assessee admitted deduction to the extent of 10%, hence, in future also......
November 26, 2018 Case Laws Income Tax

Assessee should be allowed deduction u/s 80IC at the enhanced amount of income resulting from disallowances u/s 40(a)(ia) or u/s 43B etc.
November 26, 2018 Case Laws Income Tax

Reopening of assessment u/s 147 - deduction u/s. 801A/IB - reassessment framed by the AO is bad in law for the three reasons.
November 26, 2018 Case Laws Income Tax

Nature of loss - short term capital loss or revenue loss - loss incurred on capital contribution in joint venture - short term capital loss adjustment against the......
November 26, 2018 Case Laws Service Tax

CENVAT Credit - construction of the Hotels - Cenvat credit availed during the construction is admissible for discharge of service tax liability after such constructed......
November 26, 2018 Case Laws Service Tax

Refund of service tax on inputs - Article 265 clearly rules that there cannot be collection of tax without authority to Law, so also, the revenue should justifiably......
November 26, 2018 Case Laws Service Tax

Cleaning services or not - assessee is not clearing the fly ash with the objective of cleaning the pond or free the pond from contamination. Fly ash is being excavated......
November 26, 2018 Case Laws Service Tax

Reverse charge mechanism - place of provision of services - Club or Association Services - performance based category services - Since the services are not performed in.....
November 26, 2018 Case Laws Service Tax

Penalty u/s 78 of FA - GTA Service - the appellant was a dealer and not a provider of output service - Appellant is liable to pay service tax under the reverse charge......
November 26, 2018 Case Laws Central Excise

Refund of duty paid under mistake of law - applicability of section 11B of CEA, 1944 - The limitation, in the relevant period, being one year, there could be no refund......
November 26, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - while mentioning the vehicle number, the clerical error has occurred - credit cannot be denied - demand set aside.
November 26, 2018 Case Laws Central Excise

Since slitting of coils into sheets does not amount to manufacture, for clearance of sheets received to SEZ Unit, the appellant was required to only reverse the......
November 26, 2018 Case Laws Central Excise

CENVAT Credit - fraudulent credit or not - The appellants have availed CENVAT Credit on the duty paid on the invoices. So also the entire transaction of the appellant......
November 26, 2018 Case Laws Central Excise

Undervaluation - cost of lignite extraction - once petitioned price has not been approved by this authority, the appellant has no right to recover the same from RWPL -......
November 26, 2018 Case Laws Central Excise

CENVAT Credit - duty paying documents - the Cenvat Credit cannot be denied on the supplementary invoices issued to the sister concern for the differential duty paid.
November 26, 2018 Case Laws Central Excise

CENVAT Credit - input services - transportation of consignment - denial of credit on the ground that the input service with regard to transportation of consignment had......
November 24, 2018 Case Laws Income Tax

Penalty u/s 271E - repayment of deposits in cash made by the assessee to her related persons - default u/s 269T - the burden entirely lay upon AO first to establish that....
November 24, 2018 Case Laws Income Tax

TDS u/s 194J - membership fee for listing and custodian fee paid to a stock exchange would not be covered by the definition of the term "technical services" under......
November 24, 2018 Case Laws Income Tax

Revision u/s 263 - it was incumbent upon the A.O. to refer the transfer pricing matter to the TPO. The A.O. having failed to do so, the case admittedly falls under the......
November 24, 2018 Case Laws Income Tax

Claim of Exemption u/s 54F - LTCG - assessee in the case on hand is eligible to be allowed for exemption u/s 54F of the Act in respect of multiple facts, i.e., the 3......
November 24, 2018 Case Laws Indian Laws

Disciplinary proceedings against CA - professional misconduct - it was entitled to do under Schedule I Part-IV subclause( 2) if, in the opinion of the Council, such act.....
November 24, 2018 Case Laws Customs

Classification - Aluminum Scrap-Throb - The goods stand described in the imported documents as Aluminium Scrap-throb. They have been converted into ingots shape of......

1 ....11 12 13 141516 17 18 19........ 126

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N: Land Customs Stations and Routes for import and export of goods by lan...

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: Mandatory additional qualifiers in import declarations in respect of c...

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

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register