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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 751 to 800 of 6256 Records

1 ....12 13 14 151617 18 19 20........ 126

November 24, 2018 Case Laws Customs

Levy of penalty for abetting - Although, it may be true that by such invoices the exporter was able to indulge in fraudulent export, the involvement of the appellant in.....
November 24, 2018 Case Laws Service Tax

Scope of Courier Service - entire services provided by the appellant to UPS Worldwide for picking up the consignments in case of Export Freight Collect and for delivery.....
November 24, 2018 Case Laws Service Tax

Classification of services - the activity under taken by the appellant for Railways will be appropriately classifiable under the ‘Business Auxiliary Services’, and......
November 24, 2018 Case Laws Service Tax

As the said IPRs supplied by the foreign collaborators of the appellant are not registered in India, the technical know-how , etc. supplied by the foreign collaborators.....
November 24, 2018 Case Laws Service Tax

Levy of service tax on Transport of goods through pipe lines or other conduit - The issue regarding inclusion of fixed facility charges for transportation of gases......
November 24, 2018 Case Laws Service Tax

Renting of immovable property - Joint property rented to tenants - Conceptually service tax is levied on the service provided, which is an intangible thing and hence it.....
November 24, 2018 Case Laws Service Tax

Liability of Service Tax - Sub-contractor - The appellants have produced certificate issue by M/s. BHEL to support their contention that service tax on the said......
November 24, 2018 Case Laws Service Tax

Construction services - appellants provided construction activities to land owners in lieu of relinquishment of their right over the UDS in land as per the agreement -......
November 24, 2018 Case Laws Service Tax

Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the financial difficulties - The delay / non-payment of service tax cannot......
November 24, 2018 Case Laws Service Tax

CENVAT credit - common input services used to render taxable as well as exempted services - Rule 6(5) permits full credit of 17 services specified therein - there is no.....
November 24, 2018 Case Laws VAT and Sales Tax

Classification of goods - tyres - classification as ‘Iron and Steel’ - the entry “tyres” in the central legislation would not be construed as tyres retreaded with......
November 24, 2018 Case Laws Central Excise

Refund claim - unjust enrichment - nature of amount - as a condition of pre-deposit or in the nature of duty - The issue of unjust enrichment has to be dealt with before....
November 24, 2018 Case Laws Central Excise

Clandestine removal - The denial of cross-examination tantamount to violation of natural justice. The demand has wholly been raised, on the basis of the statements......
November 24, 2018 Case Laws Central Excise

CENVAT Credit - Rule 5 of the CCR Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - credit cannot be denied
November 24, 2018 Case Laws Central Excise

Valuation - prototypes - The similar model vehicles which are commercially manufactured can be said to be copies of the prototypes. It cannot be then said that these......
November 24, 2018 Case Laws VAT and Sales Tax

Refund of VAT - goods sold inter-state - petitioner could not produce any reliable evidence of actual movement of goods. Mere production of C form would not ensure the......
November 24, 2018 Case Laws VAT and Sales Tax

Recovery of dues the director of the company - GVAT Act - in absence of any statutory provision and further in absence of any prima facie facts even suggesting that the.....
November 23, 2018 Case Laws GST

Detention of goods alongwith vehicle - Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law.
November 23, 2018 Case Laws Customs

Classification - polyester roller blinds fabric - PVC coated roller fabric - the GSM of the product is high and such types of fabrics found used as roller blend fabrics.....
November 23, 2018 Case Laws Customs

Classification - one unit of cutter suction dredger with suction/discharge pipe - the question of classifying these self-floating pipes under Chapter No 4009 4200 would.....
November 23, 2018 Case Laws Customs

Refund - The concept of unjust enrichment has a serious impact and has to be weighed carefully by the revenue and it cannot be an automatic choice for the revenue to......
November 23, 2018 Case Laws Customs

Refund of SAD - cashew nut imported was subjected to processing and value addition which amounted to manufacture and the product had undergone change as to its identity.....
November 23, 2018 Case Laws Customs

Refund of SAD - Unjust enrichment - In the Chartered Accountant’s Certificate produced by the Appellant it has been clearly stated that the amount claimed as refund has.....
November 23, 2018 Case Laws Service Tax

Valuation - commercial coaching and coaching institutes - the demands made on value of course material cannot sustain and will require to be set aside.
November 23, 2018 Case Laws Service Tax

Levy of service tax - reimbursement of electricity charges at 2% extra - renting of immovable property service - Not chargeable to service tax.
November 23, 2018 Case Laws Service Tax

Business Exhibition Service - place of provision/ supply of services - the exhibition was conducted abroad - When service is fully provided outside, there is no......
November 23, 2018 Case Laws Income Tax

Waiver of penalty u/s 234B - Penalty u/s 271C - failure to deduct tds - The software was updated in the subsequent year with the result tax at source on interest income.....
November 23, 2018 Case Laws Income Tax

Allowability of foreseeable loss - Appellate Authorities have power to consider the claim even though not made in the return.
November 23, 2018 Case Laws Income Tax

Allowable busniss expenses - expenditure incurred towards appointment of faculty doctor or assessee’s consultant doctor in a medical conference, out of conference......
November 23, 2018 Case Laws Income Tax

Exemption U/s.54F - LTCG - the investment by the assessee of the capital gains in purchase or construction of a residential house in the name of his wife will not......
November 23, 2018 Case Laws Income Tax

The penalty u/s 271AAA could be levied in specified previous year in respect of the undisclosed income unless admitted in a statement u/s 132(4) and specified the manner....
November 23, 2018 Case Laws Income Tax

Penalty u/s 271(1)(c) - AO has levied penalty u/s 271(1)(c) only invoking the Explanation 5A below section 271(1)(c) and not held the assessee liable for concealment of.....
November 23, 2018 Case Laws Income Tax

Exemption u/s 11(2) - pursing these valid objects of general public utility through lawful statutory schemes cannot be considered as business activity, and, as a......
November 23, 2018 Case Laws Income Tax

TDS liability on Reimbursement of Salary paid to the seconded employees - reimbursement made by IBM India to IBM oversees entities - Since IBM Philippines did not have......
November 23, 2018 Case Laws Income Tax

Mutual benefit society - the transactions with the bank who is not even a member of the society cannot be considered as a transaction for which principles of mutuality will apply.
November 23, 2018 Case Laws Income Tax

Disallowance made u/s 40A(2)(a) - higher salary paid to Directors - Related party transactions - the concerned directors are assessed to tax at the maximum rate of 30% -....
November 23, 2018 Case Laws Income Tax

TDS u/s 195 - usance interest on delayed payment to its holding company - The assessees being responsible for paying to the non-residents usance interest which was......
November 23, 2018 Case Laws Service Tax

Demand of Service Tax - Outdoor Catering Services - By merely supplying the necessary staff for running a canteen, it may not be stated that the respondent had rendered.....
November 23, 2018 Case Laws Service Tax

Penalty - non-payment of Service tax on TDS amount deducted - case of appellant is that they had mistakenly believed that since the amount was already deposited with the....
November 23, 2018 Case Laws Service Tax

Place of provision of services - Classification of services - educational consultancy services for prospective students who aspire to study abroad and assist them in the....
November 23, 2018 Case Laws Central Excise

Clandestine removal - proper investigations not carried out - The adjudicating authority has blown hot and cold on the various issues raised in the Show Cause Notice.......
November 22, 2018 Case Laws Income Tax

Cancellation of registration of assessee charitable trust u/s 12AA(3) - No evidence for misuse of such foreign contribution/donation is brought on record by the Revenue.....
November 22, 2018 Case Laws Income Tax

Charitable activities - exemption u/s 11 - the fact of the actual payment made to the Ohio University in the very next year and that too offered for taxation in India......
November 22, 2018 Case Laws Income Tax

If the assessee invests the entire consideration in construction of the residential house within three years from the date of transfer he cannot be denied deduction u/s.....
November 22, 2018 Case Laws Income Tax

The deduction has been claimed by the assessee under section 10A and not under the sections specified above for computing adjusted total income, thus, the provisions of.....
November 22, 2018 Case Laws Income Tax

TPA - computation of ALP of the international transactions by applying BLT - ALP of an international transaction involving AMP expenses, the adjustment made by the......
November 22, 2018 Case Laws Income Tax

Disallowance made u/s 14A - there is no need to take into account any direct or indirect expenses of the agriculture division and apply the provisions of section 14A of the Act thereon.
November 22, 2018 Case Laws Income Tax

Computation of deduction u/s 80IB(9) - there is no scope to adjust expenses relating to other “undertakings” while computing deduction u/s 80IB(9) of the Act.
November 22, 2018 Case Laws GST

Levy of GST - ancillary service provided by a company duly registered under the Companies Act, 2013 which is owned by State Government of Punjab - Transfer fees - such......
November 22, 2018 Case Laws GST

Detention of goods - demand of IGST - petitioner paid the amount through the portal - Revenue insists that the petitioner ought to have paid the tax and penalty either......

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F: RMC ON FRIGHT

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...

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...