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Highlights / Annotations / Catch Notes For 2018

Home Highlights Year 2018

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Showing 951 to 1000 of 6256 Records

1 ....16 17 18 192021 22 23 24........ 126

November 16, 2018 Case Laws Income Tax

Nature of income - income from renting a properties in Mall - Income from house property or busniss income - the income from renting a properties in Mall to be taxed as.....
November 16, 2018 Case Laws Income Tax

Penalty u/s.271(1)(c) - wrong claim of deduction u/s.80IA(4)(iv)(a) - AO is under obligation to specify the correct limb at the time of initiation as well as at the time....
November 16, 2018 Case Laws Customs

Continuation of ADD imposed on the imports of Ductile Iron Pipes (DI Pipes) originating in or exported from China - sunset review investigation - Respondent or concerned....
November 16, 2018 Case Laws Customs

Recovery of certain amount from petitioner without any SCN or any demand - Even if demand is confirmed against the petitioner, for hearing of appeal upto the CESTAT,......
November 16, 2018 Case Laws Customs

Refund of the export duty - rectification of defects - there is no infirmity in the First Appellate Authority sanctioning the refund while correcting to clerical or......
November 16, 2018 Case Laws Customs

Jurisdiction - power of Mumbai Bench to deal with the appeal filed against the Order passed by the Commissioner, Nhava Sheva-III Port - searches have been conducted in......
November 16, 2018 Case Laws Customs

Import of frost-free refrigerators, consisting of freezer portion and refrigerator portion having separate external doors - benefit of exemption not available.
November 16, 2018 Case Laws Customs

100% EOU - Valuation - inclusion of loading charges recovered from the buyers in assessable value - Since the transaction value is for delivery at the railway wagon, the....
November 16, 2018 Case Laws Customs

Mis-declaration of imported goods - Advertisement Grade Acrylic Type - there is no finding recorded by the original authority, as to how the similar goods are......
November 16, 2018 Case Laws Service Tax

Job work - Exemption from service tax - Process amounting to manufacture or not - bending, welding, buffing or hard anodizing - demand of service tax is untenable in law.
November 16, 2018 Case Laws Central Excise

SSI Exemption - inclusion of value of clearances of the exempted goods in their total turnover - demand is barred by period of limitation.
November 16, 2018 Case Laws Central Excise

Reversal of credit - capital goods cleared as such - there cannot be any doubt that the appellant is required to reverse CENVAT Credit/discharge duty on the capital......
November 16, 2018 Case Laws VAT and Sales Tax

Entitlement to Interest on delayed refund - Section 50 of the Karnataka Value Added Tax Act, 2003 - In case the officers fails to pay interest within 15 days then each......
November 15, 2018 Circulars GST - States

Benami GST Registration – Instructions on measures to prevent evasion of tax.
November 15, 2018 Case Laws GST

Classification of goods under GST - Since the Respondent declared that Polypropylene Leno Bags manufactured by weaving polypropylene strips (tapes) under Tariff Heading.....
November 15, 2018 Case Laws GST

Liability of GST - supply of online educational journals or periodicals to IIM - There is no exemption from GST on supply of online educational journals or periodicals......
November 15, 2018 Case Laws GST

Liability of GST - as the said contract comprises of two or more supplies (i.e. transportation, supply of packing material & incentives) and one of which is principal......
November 15, 2018 Case Laws Income Tax

Penalty imposed u/s 271D r.w.s. 269SS - the entry in the books of account on description and treatment is not decisive as to the nature of the transaction
November 15, 2018 Case Laws Income Tax

Revision u/s 263 - deduction claimed u/s 80IC - Merely because of percentage of profit is less in Vijayawada unit and more in Rudrapur plant the assessment made under......
November 15, 2018 Case Laws Income Tax

TDS on Interest - The interest has been paid on account of directions of Special Court and hence, there is no requirement of TDS.
November 15, 2018 Case Laws Income Tax

Presumptive income - Once the assessee’s income is accepted u/s 44AE, then the provisions of section 44AA and 44AB are not applicable and consequently there can be no......
November 15, 2018 Case Laws Income Tax

Presumptive income - Application of income u/s 44AD or 44AE - when the assessee fulfills the conditions as prescribed u/s 44AE, then the income computed by the assessee.....
November 15, 2018 Case Laws Income Tax

Assessment u/s 153C - non issue of notice - Non recording of satisfaction - The above conditions of Section 153C are mandatory for taking action against the assessee......
November 15, 2018 Case Laws Income Tax

Exemption u/s 54F - LTCG - three flats - while the flats at 13th & 14th Floor are duplex flats joined with each other but the fact remains the third flat is situated on.....
November 15, 2018 Case Laws Customs

The valuation of the goods in question being food supplements, not containing beef has to be done under rule 7 of the Valuation Rules (deductive method).
November 15, 2018 Case Laws Service Tax

Rectification of mistake - Difference of opinion of adjudicating authority than that of the aggrieved party cannot be called as error apparent. It amounts to rehearing......
November 15, 2018 Case Laws Service Tax

CENVAT Credit - input services - repair and maintenance of the hard surfaced container yard installed in the ground located within the yard - Since the activity of......
November 15, 2018 Case Laws Central Excise

Penalty u/s 11AC of CEA on PSU - Inasmuch as the appellant is admittedly a public sector undertaking, and also by appreciating the fact that no evidence stands produced.....
November 15, 2018 Case Laws Central Excise

CENVAT credit - once the duty has been paid on the legitimately purchased inputs, the appellants are very much entitled for availing credit of the same and it will not......
November 15, 2018 Case Laws Central Excise

CENVAT Credit availed while availing area based exemption under said notification - The self credit of refund taken by the appellant have been sanctioned by the......
November 15, 2018 Case Laws Central Excise

Returned goods - CENVAT credit of goods brought back in the factory - Rule 16 is wide enough to cover the case of the Appellants in view of the wordings used in it which....
November 14, 2018 Notifications Companies Law

National Financial Reporting Authority Rules, 2018
November 14, 2018 Notifications Companies Law

Companies (Registered Valuers and Valuation) Fourth Amendment Rules, 2018
November 14, 2018 Case Laws GST

Valuation of goods supplied - The amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while......
November 14, 2018 Case Laws Income Tax

Reopening of assessment - reopening relying on audit objection - change of information is impermissible. The Revenue was clearly barred by the provisions of section 147/148 of the Act.
November 14, 2018 Case Laws Income Tax

Provision of warranty - accounting policy - the provisions of warranty made by the assessee company was on the basis of the scientific and consistent method - No addition could be made.
November 14, 2018 Case Laws Income Tax

Rectification of mistake - as long as an order of the Tribunal stands, the assessment order was required to be implemented. Further having implemented it, it was simply.....
November 14, 2018 Case Laws Income Tax

Charitable activities - Entitled to exemption u/s 11(1) - dominant object - the assessee’s activities of running the hospital and the nursing school is intricately......
November 14, 2018 Case Laws Income Tax

Determination of LTCG - once the net sale consideration has been fully applied under the provisions of section 54F, then the deeming consideration as defined u/s. 50C......
November 14, 2018 Case Laws Income Tax

MAT computation - A.O should get the audited balance sheet verified from the office of the Registrar of Companies under whose jurisdiction assessee company falls so as......
November 14, 2018 Case Laws Income Tax

TDS u/s 195 - payment for use of 'transponder space' as Royalty u/s 9(1)(vi) - India US DTAA - when this income is not chargeable to tax in the hands of the recipient,......
November 14, 2018 Case Laws Income Tax

If at all the A.O wanted to adopt the cost of the asset as recorded in the books of the previous owner, he could have done so when computing the capital gains for the......
November 14, 2018 Case Laws Income Tax

Addition on the basis of entries found in the seized documents - to make an addition on the basis of document which does not state the amount lent by the assessee or......
November 14, 2018 Case Laws Income Tax

Disallowance of commission paid to the assessee’s son - no evidence was furnished to substantiate that, son has rendered the service in connection with earning of the......
November 14, 2018 Case Laws Income Tax

Grant of registration u/s. 12AA denied - proof of charitable activities - there was non-application of mind by the CIT(E) - matter restored before CIT(E)
November 14, 2018 Case Laws Income Tax

Addition u/s 68 - it would be reasonable to believe the contention of the assessee of having received the initial finance from his father by way of a gift - Therefore,......
November 14, 2018 Case Laws Indian Laws

Waiver of pre-deposit of debts - Recovery of Debts - Section 21 of the Banks and Financial Institutions Act, 1993 - Nature and effect of amendment - he quantum of the......
November 14, 2018 Case Laws Customs

Valuation of imported goods - GI and insulated wire cuttings - value cannot be enhanced on the basis that there were imports of similar items by other importers since......
November 14, 2018 Case Laws Customs

Suspension of CHA License - the Bills of Entry was not filed in the name of the appellant company at the Custom Broker’s office, thus the said regulations cannot be......
November 14, 2018 Case Laws Service Tax

Penalty u/s 78 - when the assessee maintains specified records, the proviso appended to Section 78 of the Act, mandates that imposition of penalties should be restricted....

1 ....16 17 18 192021 22 23 24........ 126

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F: Stock damaged in recent floods

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

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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

F: INTERMEDIARY SERVICES OR EXPORT SERVICES