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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 801 to 850 of 6256 Records

1 ....13 14 15 161718 19 20 21........ 126

November 22, 2018 Case Laws GST

Profiteering - reduction of rate of tax - The restaurant has failed to pass on both the above benefits to his customers - The amount is inclusive of the extra GST which.....
November 22, 2018 Case Laws Companies Law

Conversion of the status of the company from “Public Limited” to “Private Limited” - in the absence of any objections from the ROC or creditors, conversion allowed.
November 22, 2018 Case Laws Service Tax

Penalty u/s 77(2) & 78 of the Finance Act, 1994 - The issue is a bonafide dispute of legal interpretation of the newly introduced provision coupled with transaction......
November 22, 2018 Case Laws Central Excise

SSI Exemption - valuation - the clearances to merchant exporters, which itself is not disputed, is to be excluded from the computation of total clearances
November 22, 2018 Case Laws Central Excise

Clandestine removal - in the absence of expert opinion by examiner of electronic evidence the allegations that the computer was capable of repeatedly generating invoices....
November 22, 2018 Case Laws Service Tax

Department having accepted the declaration in terms of VCES and having issued acknowledgement of discharge, cannot seek to recover or deny CENVAT Credit, which would......
November 22, 2018 Case Laws Service Tax

Demand of Service Tax - brokerage and Commission income received from the shipping lines - sale and purchase of freight space - assessee cannot be held as engaged in......
November 22, 2018 Case Laws Service Tax

Liability of service tax - Amounts received towards reimbursement of income tax and VAT paid including the TDS paid by the appellant and reimbursed by the Indian Navy -.....
November 22, 2018 Case Laws Central Excise

Clandestine removal - case of Revenue is that the assessee has set up a factory in Arunachal Pradesh, but has not bothered to take registration from jurisdictional......
November 22, 2018 Case Laws Central Excise

Classification of goods - coated paper of three varieties i.e. Coated Front, Coated Back and Coated front and back sides - CETH 4809 is a more specific entry for the......
November 22, 2018 Case Laws Central Excise

100% EOU - levy of excise duty - there is no doubt that the said plastic drums are durable and re-useable, therefore the clearance of such empty drum liable for payment of duty
November 21, 2018 Case Laws GST

Classification of services - catering services provided by the Applicant under B2B Model and B2C Model - the activity of the applicant would fall under clause (i) of......
November 21, 2018 Case Laws GST

Profiteering - 'Bathing Bar' and 'Instant Drink Powder 50 Gms. - Since the reduction in the base prices of these products is more than the additional ITC eligible......
November 21, 2018 Case Laws Income Tax

Amenity charges received - taxable under the head ‘Income from other sources’ OR ‘Income from house property’ declared by the assessee - CIT(A) was right in confirming......
November 21, 2018 Case Laws Income Tax

Once penalty U/s 271AAA of I.T. Act has been levied in respect of undisclosed income, the AO was in error of law prescribed U/s 271AAA(3) of I.T. Act, in imposing......
November 21, 2018 Case Laws Income Tax

Determination of character of income - LTCG or Business income - commercial intention - assessee, in essence, has sold the land by dividing into pieces of land - gain......
November 21, 2018 Case Laws Income Tax

Denial of exemption u/s. 11 - all kinds of acquiring knowledge may not come within the term “education” - The assessee cannot be considered to be an educational trust......
November 21, 2018 Case Laws Customs

Refund of Export duty - It was the responsibility of the assessing officer to correctly assess the export duty payable and he made a mistake. The customs officers are......
November 21, 2018 Case Laws Customs

Restricted import or free import - the marbles imported by the appellants are freely importable as they have been imported from Sri Lanka.
November 21, 2018 Case Laws Service Tax

Valuation - Construction of Residential Complex Service - inclusion of amount collected by the appellant as Interest Free Maintenance Security in assessable value -......
November 21, 2018 Case Laws Service Tax

If the service is rendered prior to 01.05.2006, no liability of service tax will fall on the Institute, even if payment is received after this date since it has been......
November 21, 2018 Case Laws Service Tax

Renting of immovable property service - appellants were getting vacant land on lease of 90 years for industrial purpose and while letting the land they used to collect......
November 21, 2018 Case Laws Central Excise

Clandestine removal - Apart from the computer print outs, there is no other evidence produced by the Revenue on record - demand set aside.
November 21, 2018 Case Laws Central Excise

CENVAT Credit - input service - GTA - place of removal - the service tax paid on the freight by the assessee for transportation of goods from the factory to the selling.....
November 21, 2018 Case Laws Central Excise

Area based exemption - relevant date for commencement of commercial production - The only non-existence of the DM/RO plant will not prove that the products has not been.....
November 21, 2018 Case Laws Central Excise

Clandestine manufacture and removal - the appellant had indulged in suppression of quantity of MS bars manufactured by them therefore the contention of appellant that......
November 21, 2018 Case Laws Central Excise

Valuation - place of removal - The transaction value in the present case is the value at which the Silicon Manganese has been sold by the appellant at its factory gate,.....
November 21, 2018 Case Laws Central Excise

Intermediate goods - brass billets/rods - the product which emerged after extrusion process is wire in coil form and no any other intermediate product emerged in the......
November 21, 2018 Case Laws Central Excise

Excisability/movability - manufacture of storage tanks - no finished goods has been fabricated by the appellant in their factory, in these circumstances, as the......
November 21, 2018 Case Laws Central Excise

Excisability - by-products viz. Fatty Acid, Waxes, Spent Earth - assessee is eligible for exemption under the said Notification as the by-product is not a manufactured......
November 21, 2018 Case Laws Central Excise

Since the case involved blatant misuse of the trust placed by Revenue on the assessee and the appellants have cleared the goods without preparing invoices, the......
November 21, 2018 Case Laws Central Excise

CENVAT Credit - fake invoices - The result of the investigations conducted by the Revenue does not advance their case inasmuch as all the deponents have repeatedly......
November 21, 2018 Case Laws Income Tax

Nature of receipt - Payment received by the assessee for exercising its voting rights in a company - relinquishing a right - it ought to be treated as a capital receipt.....
November 20, 2018 Circulars DGFT

Amendment in Appendix 1B, Hand Book of Procedures 2015-20
November 20, 2018 Notifications Income Tax

Application for seeking PAN amended for the persons where the mother is a single parent and applicant wishes to apply for PAN by furnishing the name of your mother only.
November 20, 2018 Notifications Income Tax

All persons (other than Individuals) entering into a transaction of ₹ 2.50 Lakhs or more shall be required to obtain PAN including its key persons (officers)
November 20, 2018 Case Laws GST

Supply of Services - supply of "Business Support Service' comprising of 'Back Office Support' and "Accounting' which is its Principle Supply - Do not qualify as Zero......
November 20, 2018 Circulars Customs

Clarification for re-imports through Post under notification No. 45/17-Cus, dated 30.06.17 and 46/17-cus, dated 30.06.17 - reg.
November 20, 2018 Case Laws Income Tax

Black money assessment - undisclosed income under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - offence u/s 50 is not made......
November 20, 2018 Case Laws GST

Remittance of amount under the head 'SGST', instead of 'IGST' - HC directed the revenue that, there is no difficulty for the respondent officials to allow the......
November 20, 2018 Case Laws Income Tax

Addition of surrendered income - retraction of statement - Such a statement when recorded at two stages cannot be discarded summarily in cryptic manner by observing that....
November 20, 2018 Case Laws Income Tax

Addition u/s 68 - AO cannot sit back with folded hands till the assessee exhausts all the evidence or material in his possession and then come forward to merely reject......
November 20, 2018 Case Laws Income Tax

TDS u/s 194A - disallowance u/s 40(a)(ia) - loans were sanctioned under tie up arrangement of both the farmer and the assessee - the assessee made the payment (repayment....
November 20, 2018 Case Laws Income Tax

Addition towards amount found credited in HSBC Bank account, Geneva - the assessee is a non resident and he does not have any business connection / interest in India -......
November 20, 2018 Case Laws Income Tax

Addition on account of alleged bogus purchases - The complete onus to prove the genuineness of the purchases was upon assessee and the same, in our opinion, has remained unfulfilled.
November 20, 2018 Case Laws Income Tax

Exemption u/s 11 - the assessee trust is entitled to set off of excess expenditure of earlier years in subsequent assessment years as application of income.
November 20, 2018 Case Laws Income Tax

Penalty levied u/s. 271(l)(c) - additions towards donation paid and STT paid - assessee failed to add back in the statement of total income, while filing return of......
November 20, 2018 Case Laws Income Tax

Unaccounted sales consideration - unaccounted money - Revenue did the best it could do to find out the truth and the assessee denied himself an opportunity to wriggle......
November 20, 2018 Case Laws Customs

Revocation of CHA License - Even the statements which were recorded by the Customs Authorities only point to the negligence on behalf of the CHA and it is employees but.....
November 20, 2018 Case Laws Customs

Classification of goods - Cutter Suction Dredger - the production meter is so integrated with the dredging equipment that it cannot be dismantled and is used for as an......

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F: ITC Issue in case of Acqusition of Company in Insolvency

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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...

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order