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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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Showing 151 to 200 of 512 Records

1 2 345 6 7 8........ 11

May 22, 2018 Case Laws Customs AT

Imported Projectors Classified Under CTH 85286100 for Use with Automatic Data Processing Machines, Decision Upheld.
May 22, 2018 Case Laws Service Tax AT

Quarterly CENVAT Credit Refund: Limitation Period Calculated from Last Day of Quarter per Section 11B, Rule 5.
May 22, 2018 Case Laws Service Tax AT

NOIDA Authority's Construction Project for College Exempt from Service Tax: Senior Mess and Junior Hostel Block.
May 22, 2018 Case Laws Central Excise AT

Fraud Accusation Overturned: No Evidence of Clandestine Goods Removal in Duplicate Billing Case Against Assessee-Appellants.
May 22, 2018 Case Laws Central Excise AT

Valuation of Garments Under Central Excise: Apply Rule 4 and Rule 8 Sequentially for Accurate Assessment.
May 22, 2018 Case Laws Central Excise AT

Cutting and Grooving Aluminum Sheets into ACPs is Manufacturing Under Central Excise Rules.
May 22, 2018 Case Laws Central Excise AT

Service Tax Notice Invalidated: Department's Prior Knowledge of Galvanization Activities Exceeds Limitation Period.
May 22, 2018 Case Laws Central Excise AT

Dispute on CENVAT Credit Reversal: Rule 3(5) vs. 3(5)(A) CCR 2004 for Scrap from Old Capital Goods.
May 22, 2018 Case Laws VAT and Sales Tax HC

Court Rules Old Newspapers Qualify for Tax Exemption in Inter-State Sales Under Central Sales Tax (CST.
May 21, 2018 Case Laws Income Tax SC

Section 80IC Deductions: Past Deductions u/ss 80-IA, 80-IB Excluded for Non-North-Eastern Industries' Eligibility.
May 21, 2018 Case Laws Income Tax HC

Court Rules Forward Contracts Loss as Business Loss, Not Speculative, u/s 43(5) for Export Hedging.
May 21, 2018 Case Laws Income Tax HC

High Court Rules Show-Cause Notice by Excise Department Insufficient for Income Addition Without Further Evidence.
May 21, 2018 Case Laws Income Tax HC

High Court Rules on Section 80IA: Income Division Between Units Based on Ahmedabad Edition's Publication and Circulation Proportion.
May 21, 2018 Case Laws Income Tax HC

High Court Dismisses Revenue's Appeal on ITAT's Land Valuation for Capital Gain; Factors Beyond Cost Considered.
May 21, 2018 Case Laws Income Tax HC

Court Allows Trust to Claim Tax Exemptions u/ss 11 & 12; Rent Paid Not Deemed Excessive.
May 21, 2018 Case Laws Income Tax HC

Authority Must Wait for Appeal Period to End Before Issuing Section 226(3) Notice for Dues Recovery.
May 21, 2018 Case Laws Income Tax HC

Safe Harbour Rules Valid: Assessing Officer Didn't Invalidate Petitioner's Option u/r 10THC, Deemed Valid Per Rules 10THD(7)-(8).
May 21, 2018 Case Laws Income Tax HC

Individuals with income tax deducted at source exempt from advance tax and interest u/ss 208 and 234B(1).
May 21, 2018 Case Laws Income Tax AT

Income from Franchise Fees and Consultancy Services Not Considered Royalty Under India-USA DTAA Article 5.4.
May 21, 2018 Case Laws Income Tax AT

Unabsorbed depreciation can offset "Income from Other Sources" per Section 68, but loss deduction disallowed from 2017-18 onward.
May 21, 2018 Case Laws Income Tax AT

No Penalty for Failure to Collect TCS: Reasonable Cause Accepted u/s 273B, Supported by Legal Opinion.
May 21, 2018 Case Laws Customs AT

MMRDA Ineligible for Exemption: Not a Road Construction Corporation Per Notification No. 21/2002-Cus, Sr. No. 230, Condition 40(a).
May 21, 2018 Case Laws Customs AT

Imported Hoverboards Classified as Motor Vehicles under CTH 8711, Not Toys under CTH 9506, Due to Size and Functionality.
May 21, 2018 Case Laws Customs AT

Refund Rejection Overturned: Direct Claim Allowed Without Contesting Assessment Order or Bill of Entry.
May 21, 2018 Case Laws Money Laundering AT

Provisional Attachment Orders Under PMLA Not Applicable: Properties Not Acquired with Alleged Crime Proceeds, Exempt from Section 5.
May 21, 2018 Case Laws Service Tax AT

Appellants to Receive Cum Tax Benefit Despite Unregistered Status; No Service Tax Collected from Recipients.
May 21, 2018 Case Laws Service Tax AT

VCES Declaration Rejection Cannot Rely Solely on Limitation; Broader Factors Must Be Considered for Validity.
May 21, 2018 Case Laws Service Tax AT

No Penalties for Public Authority Lacking Service Tax Registration Without Malicious Intent u/ss 77 and 78.
May 21, 2018 Case Laws Service Tax AT

Appellant's Relationship with Deployed Manpower is Employer/Employee, Not Taxable as Manpower Supply Service.
May 21, 2018 Case Laws Service Tax AT

Service Tax Calculation Excludes Turnover Charges and Transaction Fees; Complies with SEBI Guidelines for Investors.
May 21, 2018 Case Laws Service Tax AT

Service Tax Exemption Granted for Dried Flower Production Using Customer-Supplied Agricultural Produce.
May 21, 2018 Case Laws Service Tax AT

VCES Declaration Stands: Dues Paid Before 2013 Scheme Start Not Grounds for Rejection.
May 21, 2018 Case Laws Central Excise HC

High Court Rules Re-credit of CENVAT Amount Not Fraudulent or Illegal After Revenue Rejection.
May 21, 2018 Case Laws Central Excise AT

Goods with 2.5% Customs Duty Not Exempt; CENVAT Credit Reversal Required u/r 6(3) of CENVAT Credit Rules.
May 21, 2018 Case Laws Central Excise AT

Court Rules Bolts and Nuts Excluded from Excise Duty When Used On-Site for Tower Construction.
May 19, 2018 Notifications GST

E-way Bill System Enforced in Chandigarh from May 25, 2018, Rescinding Previous Notification G.S.R. 316(E) of March 31, 2018.
May 19, 2018 Notifications GST

E-way Bill System Operational in Dadra and Nagar Haveli from May 25, 2018; Previous Notification Rescinded.
May 19, 2018 Notifications GST

E-way Bill System Launched in Daman and Diu on May 25, 2018; Previous Notification G.S.R. 318(E) Rescinded.
May 19, 2018 Circulars DGFT

DGFT Updates Import Policy: Peas Now Restricted Instead of Free as per Notification No.4, April 25, 2018.
May 19, 2018 Case Laws GST AAR

GST on Employee Meals: 18% Rate Applies as Service to Company, Not Restaurant Service.
May 19, 2018 Case Laws Income Tax HC

Section 192: No TDS Liability as Perquisite for Employees in Specified Years; Amended to Include Education Benefits Later.
May 19, 2018 Case Laws Income Tax HC

Assessing Officer's goodwill valuation flawed; wrongly equated trademark and goodwill value without basis, highlighting assessment error.
May 19, 2018 Case Laws Income Tax HC

High Court to Decide Depreciation Rate for Mining Dumpers: 30% or 15%? Referencing CBDT Circulars No. 609 and 652.
May 19, 2018 Case Laws Income Tax HC

Court Finds No Basis for Excessive Commission Deductions u/s 40A; Lacks Clear Guidelines for Reasonableness.
May 19, 2018 Case Laws Income Tax HC

Tribunal Dismisses Appeal Due to Defective Return Filed u/s 139(9) Without Audit Report or Accounts.
May 19, 2018 Case Laws Income Tax HC

Court Rules on Section 80IB(10) Deduction: Separate Profits from Housing Development and FSI Sales.
May 19, 2018 Case Laws Income Tax HC

High Court Sets Aside Interest Demand u/s 234B for Defaults in Advance Tax After Refund Issuance.
May 19, 2018 Case Laws Income Tax AT

No TDS Liability on Payments for Optical Dark Fiber Hire; Not Considered Royalty u/ss 194I or 195.
May 19, 2018 Case Laws Customs AT

No Penalties for Valuation of Imports: Company and Director Cleared Under Customs Act Sections 114A and 114AA.
May 19, 2018 Case Laws Customs AT

Court Rules on Special Additional Duty Refund for Goods with Sales Tax Exemption in Dadra Area.

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