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Highlights / Annotations / Quick updates
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Showing 1 to 20 of 32454 Records
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April 21, 2018
Income Tax:
Income from Sikkim State Lottery - taxability under the Income Tax Act, 1961 - Once the assessee has paid the income tax at source in the State of Sikkim as per the law applicable at the relevant time in Sikkim, the same income was not taxable under the IT Act, 1961. - SC
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April 21, 2018
Goods and Services Tax:
Levy of GST - construction services / superstructure - Even if agreement between the applicant and the buyer is entered after part of the construction is already completed, whole of the consideration would be added for payment of GST - AAR
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April 21, 2018
Goods and Services Tax:
Levy of GST - Valuation - construction services / superstructure - undivided and impartible share of land - the value of land, or the undivided share of land, as the case may be, would be deemed to be one-third of the total amount, which is excluded from the value for the purposes of payment of GST - AAR
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April 21, 2018
Goods and Services Tax:
Seizure of detained goods - Absence of E-Way bill - e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods - Since the petitioner is registered dealer, there is no error at the hands of the petitioner, and therefore, the order of seizure passed under Section 129(1) of the Act as well as the notice issued under Section 129(3) of the Act are hereby set aside. - HC
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April 21, 2018
Goods and Services Tax:
Seizure of goods with vehicle - absence of Transit Declaration Form - interstate movement of goods through UP - There is no allegation or intention on the part of the assessee to unload the goods within the State of U.P. - seizure and penalty not sustainable - HC
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April 21, 2018
Goods and Services Tax:
Correction of registration - petitioner applied for registration under GST on 27.6.2017, but mistakenly provided the PAN number of one of the partner of the firm, instead of PAN number of the Firm - until and unless the petitioner surrenders the subsequent registration dated 14.8.2017, the earlier cannot be corrected or activated - HC
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April 21, 2018
Income Tax:
Reopening of assessment - non obtaining of the requisite prior permission u/s 151 - The assessee is alleging that revenue has not obtained the necessary requisite permissions u/s 151 and onus is on the assessee to bring some evidence to justify its allegations. - Tri
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April 21, 2018
Income Tax:
Income of the trust - There has to be as many assessments on the trustee as there are beneficiaries with determinate and known shares, though for the sake of convenience, there may be only one assessment order specifying separately the tax due in respect of the income of each beneficiary. - Tri
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April 21, 2018
Income Tax:
Disallowance of weighted deduction u/s 35(2AB) - non receipt of form No.3CM - expenditure incurred on Research & Development activity - The non receipt of form No.3CM for the intervening three years is at best a procedural lapse and is not fatal for denial of claim of deduction under section 35(2AB) of the Act. - Tri
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April 21, 2018
Customs:
Jurisdiction - power of DRI to issue SCN - tribunal remanded back the case - Whether CESTAT was justified and correct in law in passing an order of remand to the original adjudicating authority to first decide the issue of jurisdiction, after decision of the Supreme court - Held NO - HC
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April 21, 2018
Customs:
Pilferage - there is no reason to accept the claim of 'short shipment' - the adjudicating authority has rightly fastened the liability for duty on the pilfered goods on the custodian, who is the appellant in the present proceedings. - Tri
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April 21, 2018
Central Excise:
CENVAT credit - Reversal of credit on capital goods - whether the leasing back amounts to removal of capital goods from the factory premises of the petitioner or not? - Rule 3(5) of the CCR - the question of deemed removal of the goods will not even arise. - HC
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April 21, 2018
Service Tax:
Supply to Tangible Goods Service - classification of services - the appellant were providing helicopter to the State Government for transportation of their personnel as and when required - the services will be rightly classifiable under the category of “Supply to Tangible Goods Service” - Tri
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April 21, 2018
Service Tax:
Classification of services - GTA Service or Cargo Handling service? - the definition cannot be interpreted to mean that if a transporter who transports goods for 460 KM does loading and unloading also, the service rendered by the transporter will no longer be transportation but cargo handling service - Tri
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April 21, 2018
Service Tax:
Cleaning services - irrespective of the status of the entity managing such educational institutions, the nature of the building has to be considered. The building being used by a recognized educational institution cannot be considered as of commercial in nature. - Tri
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April 21, 2018
Service Tax:
The work “widening and strengthening of link road with bituminous concrete” rendered by the respondents is not liable to service tax under “Maintenance or Repair Services” - Tri
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April 21, 2018
Central Excise:
SSI exemption - The Cenvat credit availed by the assessee, even during the period from February to March 2006, insofar as the lying stock as on 31.03.2006 is concerned, shall be certainly reversable - HC
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April 21, 2018
Central Excise:
Clearance to 100% EOU - demand of AED (Surcharge) and Education Cess - in a situation which involved clearance of goods to EOU under CT-3 Certificates the demand hit by limitation - Tri
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April 20, 2018
Goods and Services Tax:
Right to carry lottery business - Use of Kerala GST Act, 2017 and police power to interfere into the lottery business - practical difficulty - The petitioners should not be prevented from the sale of lottery for non compliance of Rules 56(19) and 56(20A) of the Kerala State GST Rules - Rule 56(20A)(iii)(d) of the Kerala State GST Rules is struck down - HC
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April 20, 2018
Customs:
Classification of remnant fuel & oils - import of remnant fuels referred to in para 2(d) of Board circular 37/96-customs would not be subject to any policy condition under chapter 27 prior to 20th May 2015.
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