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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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May 9, 2018 Case Laws Central Excise HC

Unjust Enrichment Procedure in Provisional Assessments Applies Only Post-1999 Due to Rule 9B's Non-Retrospective Effect.
May 8, 2018 Case Laws GST AAR

Newspapers Supplied on Trains Exempt from GST Under Notification No. 2/2017, S. No. 120.
May 8, 2018 Case Laws GST AAR

GST on Train Food & Water: Charge Based on Goods' Value Only, Exclude Service Charges, No Service Element Involved.
May 8, 2018 Case Laws GST AAR

AAR advises using interpretative rules to determine correct HSN code for billing mixed materials with one primary component.
May 8, 2018 Case Laws GST AAR

Trophies Not Universally Classified Under HSN Code 83062920; Must Follow Customs Tariff Headings Provisions.
May 8, 2018 Case Laws GST AAR

"Sulekh Sarita" Classified as Workbook Under Heading 48.20, Lacks Features for Heading 49.03 Classification.
May 8, 2018 Case Laws Income Tax HC

Revenue Must File Formal Application u/r 29 for Additional Documents in ITAT Rectification Case.
May 8, 2018 Case Laws Income Tax HC

Assessing Officer Cannot Reopen Issues Already Examined in Regular Assessment u/s 143(3.
May 8, 2018 Case Laws Income Tax AT

Interest Income from Bank Deposits Eligible for Deduction u/s 10B of Income Tax Act for Export Activities.
May 8, 2018 Case Laws Income Tax AT

Assessee Must Deduct TDS for Works Contracts u/s 194C; Recording Transactions Differently Doesn't Exempt Obligation.
May 8, 2018 Case Laws Income Tax AT

Legal Expenses Deductible u/s 57(iii) for Recovering Fixed Deposit Interest, Court Confirms Direct Nexus with Income.
May 8, 2018 Case Laws Companies Law HC

Court Orders Company Winding-Up, Appoints Official Liquidator Due to Unresolved Debt Dispute, No Bona Fide Dispute Shown.
May 8, 2018 Case Laws Customs AT

Court Rules Importer Not Liable for Mis-declared Goods if Bill of Entry Matches Actual Goods Under Customs Act, 1962.
May 8, 2018 Case Laws Customs AT

Demurrage Charges Post-Arrival at Indian Ports Excluded from Customs Valuation Transaction Value.
May 8, 2018 Case Laws Service Tax AT

Rule 27 of SEZ Rules, 2006: No conditions for service tax refund; rejection based on 2009 notification is unjustified.
May 8, 2018 Case Laws Service Tax AT

CENVAT Credit Recovery Limited to Manufacturers or Service Providers, Not Input Service Distributors.
May 8, 2018 Case Laws Service Tax AT

Renting Land and Machinery Not Considered 'Support Services of Business or Commerce' for Service Tax Purposes.
May 8, 2018 Case Laws Central Excise AT

CENVAT Credit Claimed via Fake Invoices Invalid; No Actual Manufacturing Occurred, Duty Liability Must Be Reversed.
May 7, 2018 Circulars Customs

Customs Clarifies Tax Classification for Solar Panels with Added Features; Simplifies Compliance for Stakeholders.
May 7, 2018 Circulars Customs

Direct Port Delivery Extended to Top 1,083 Importers at JNCH to Boost Efficiency and Lower Costs.
May 7, 2018 Circulars Customs

FSSAI Circular Lists Food Items "Out of Scope" for Specific Import Regulations to Streamline Procedures.
May 7, 2018 Circulars Customs

EOUs, EHTPs, STPs, and BTPs can import goods duty-free u/r 5 of 2017 Customs Rules.
May 7, 2018 Case Laws GST AAR

Dried Cured Tobacco Leaves Classified as Unmanufactured Tobacco Under HSN Code 2401, Subject to 28% GST Rate.
May 7, 2018 Case Laws GST AAR

PVC Floor Mat Classified Under Chapter 39 for GST; 18% Rate with 9% CGST and 9% SGST Applied.
May 7, 2018 Case Laws GST HC

State Legislature Can Detain Goods Without Proper Documents in Interstate Trade Under GST Regulations.
May 7, 2018 Case Laws GST HC

High Court demands justification for vehicle and goods seizure despite E-Way Bill No.01 compliance in Kanpur.
May 7, 2018 Case Laws GST HC

High Court Orders Authorities to Implement Measures to Prevent GST Registration Errors Using Wrong PAN Numbers.
May 7, 2018 Case Laws Customs AT

Confiscation of Steel Sheets Overturned: No Intentional Violation Found, Appellant Allowed to Re-export Goods Without Penalty.
May 7, 2018 Case Laws Income Tax AT

Standard Assets Provision Not Same as Bad Debt Provision; Naming Differences Are Significant.
May 7, 2018 Case Laws Income Tax AT

Advances written off for employees and cylinders are regular business expenses u/s 37(1) of the Income Tax Act.
May 7, 2018 Case Laws Income Tax AT

Interest on Earmarked Funds Directed by Comptroller and Auditor General Not Considered Assessee Income; Must Serve Specific Purpose.
May 7, 2018 Case Laws Income Tax AT

Assessing Officer Must Accept Special Auditor's Loss Calculation Over Taxpayer's Tentative Figures.
May 7, 2018 Case Laws Income Tax AT

Court Rules AO's Valuation Method for Share Transfer u/s 56 Unlawful; Multiple Methods Allowed for Assessees.
May 7, 2018 Case Laws Income Tax AT

Corporate Entities Can Deduct Expenses to Maintain Status, Even Without Active Business Operations.
May 7, 2018 Case Laws Income Tax AT

Section 68 Update: Share Premium from Hong Kong Holding Companies is a Capital Transaction, Not Taxable Income.
May 7, 2018 Case Laws Income Tax AT

Loan Processing Charges Exempt from TDS Deduction u/s 194J, Not Classified as Interest.
May 7, 2018 Case Laws Income Tax AT

Staff Welfare Expense Claims Allowed Despite Self-Made Vouchers; No Unreasonable Expense Allegation by Assessing Officer.
May 7, 2018 Case Laws Income Tax AT

MAT Calculation: Prior Period Expenses Can't Be Added to Book Profit u/s 115JB Due to Differing Computation Methods.
May 7, 2018 Case Laws Income Tax AT

Interest Costs u/s 14A Disallowed for Strategic Investments in Associate Companies.
May 7, 2018 Case Laws Service Tax AT

Service Tax Exemption Granted for Charitable Hospital Construction; Not Considered Commercial or Industrial Activity.
May 7, 2018 Case Laws Service Tax AT

False Ceilings and Paneling Not Classified as Interior Decorator Service for Tax Purposes.
May 7, 2018 Case Laws Central Excise AT

Goods Valuation Ruling: Use Initial Sale Price of Plain MS/HSD for Depot Sales as Speed MS/HSD.
May 7, 2018 Case Laws Central Excise AT

Department Cannot Deny CENVAT Credit for Long-Discharged Duties Despite New Manufacturing Definitions.
May 7, 2018 Case Laws Central Excise AT

Royalty Fee Included in Valuation for Blooms and Bars Under Central Excise Laws as Technology Transfer Fee.
May 7, 2018 Case Laws Central Excise AT

DEPB Scheme: Imported Goods Paid via DEPB Considered Duty-Paid, Not Exempted Goods.
May 7, 2018 Case Laws Central Excise AT

Anmol Coconut Oil classified as edible oil under Tariff Item 15131900 based on Central Excise case laws.
May 7, 2018 Case Laws Central Excise AT

Factory Goods Removed Without Proper Documentation; Duty Demand Confirmed for Temporary Weighment Absence.
May 7, 2018 Case Laws VAT and Sales Tax HC

Potato Chips Tax Classification: Processed Vegetables Tax Rate Applies Over Residuary Rate for Branded Sales.
May 6, 2018 Case Laws Service Tax AT

Banks Acting as RBI Agents for Government Transactions Exempt from Service Tax on Commissions Received.
May 5, 2018 Circulars Service Tax

Software Services Taxed Based on Recipient Location per POPS Rules, 2012: Service Tax Implications Explained.

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