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Highlights / Annotations / Catch Notes For May of 2018

Home Highlights May May 2018 Year 2018

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Showing 51 to 100 of 512 Records

123 4 5 6........ 11

May 30, 2018 Case Laws Central Excise AT

Suo Moto Re-Credit in Personal Ledger Account Requires Compliance with Section 11B and Unjust Enrichment Test.
May 30, 2018 Case Laws Central Excise AT

Subsidies Excluded from Excise Valuation; VAT 37B Challans Not Part of Assessable Value for Taxation Purposes.
May 30, 2018 Case Laws Central Excise AT

Inadequate Evidence from Third-Party Documents Fails to Prove Clandestine Activities in Central Excise Cases.
May 30, 2018 Case Laws Central Excise AT

Refund Claim Period Starts from Commissioner's Decision Date in Central Excise Cases, Not Deposit Date.
May 30, 2018 Case Laws Central Excise AT

Court Rules No Need to Reverse CENVAT Credit for Exempted Goods Cleared with Duty Payment; No Refund Sought by Assessee.
May 30, 2018 Case Laws Central Excise AT

Exemption Benefit for PSC Slippers in Freight Corridor Project Hinges on Broad Interpretation of "Site" Under Excise Laws.
May 30, 2018 Case Laws VAT and Sales Tax HC

High Court Clarifies Time Limit for Suo Motu Revision Under Chhattisgarh VAT: Starts from Original Assessment Date.
May 29, 2018 Case Laws GST AAR

Business Unit Transfer as Going Concern Exempt from GST; Considered Supply of Service Under GST Rules.
May 29, 2018 Circulars DGFT

Appendix 2E Update: New Agencies Authorized to Issue Non-Preferential Certificates of Origin for International Trade by DGFT.
May 29, 2018 Notifications GST

NACIN Named Authority for GST Practitioner Exam u/r 83(3) of CGST Rules, 2017.
May 29, 2018 Notifications GST

GST Update: PSLC Transactions Now Under Reverse Charge Mechanism, Shifting GST Payment Responsibility to Service Recipients.
May 29, 2018 Case Laws Income Tax AT

Income Surrendered in Survey to Be Treated as Business Income, Not Taxed u/s 69 or Section 115BBE.
May 29, 2018 Case Laws Income Tax AT

Company Avoids Penalties Despite Cash Transactions Violating Section 269SS of Income Tax Act; Directors' Loans Repaid in Cash.
May 29, 2018 Case Laws Income Tax AT

Section 263 Revision Initiated for Transfer Pricing Issues on Interest-Free Loans to Associates; TPO to Determine ALP.
May 29, 2018 Case Laws Income Tax AT

Company's Director's Foreign Education Costs Approved as Revenue Expenditure for Future Export Business Growth.
May 29, 2018 Case Laws Income Tax AT

Section 40(a)(ia) allows expense disallowance for non-deduction of TDS, independent of default status u/s 201(1).
May 29, 2018 Case Laws Income Tax AT

No Penalty for Late TDS Returns Filed Before Section 200A(1) Amendment; Changes Apply Only Prospectively.
May 29, 2018 Case Laws Service Tax AT

CENVAT Credit on Tippers: Extended Limitation Period Not Applicable Due to Complete, Accurate Returns Filed by Respondent.
May 28, 2018 Notifications Income Tax

Relaxation of Share Premium Conditions Under Income Tax Act Section 56(2)(viib) with Inter-Ministerial Board Approval.
May 28, 2018 Notifications Income Tax

Only Merchant Banks Authorized for FMV Valuation of Shares Under Income-tax Rule 56 (6th Amendment) 2018.
May 28, 2018 Case Laws Income Tax AT

Taxpayer Avoids Penalty for Property Sale Due to Bona Fide Conduct, Exempt u/s 271(1)(c) Provisions.
May 28, 2018 Case Laws Income Tax AT

Stock Valuation Dispute Resolved: No Additions Made u/s 145A Due to Incorrect Tax Inclusion by AO.
May 28, 2018 Case Laws Income Tax AT

Limitation Period for Penalty u/s 271E: Case Falls Under Clause (c) of Section 275(1) of Income Tax Act.
May 28, 2018 Case Laws Income Tax AT

Revocable Trust Income Taxed to Beneficiaries Due to Overriding Title Doctrine on Revocable Transfers.
May 28, 2018 Case Laws Income Tax AT

Assessee Not Liable for Tax Deduction if Unaware of Lenders' Identity u/s 194A of Income Tax Act.
May 28, 2018 Case Laws Income Tax AT

Foreign Company Compensation Not Taxed in India; No TDS u/s 195 Due to Lack of Permanent Establishment.
May 28, 2018 Case Laws Income Tax AT

Reopening of Assessment Valid u/s 147 Due to Incorrect Jurisdiction Filing of Income Return.
May 28, 2018 Case Laws Central Excise AT

EOU's Cenvat Credit Refund Denied Due to Lack of Physical Exports u/r 5 Clarification.
May 28, 2018 Case Laws Central Excise AT

Refund Claims for Wrongly Availed CENVAT Credit Require Notice u/r 14, Not Rule 5.
May 28, 2018 Case Laws Central Excise AT

CENVAT Credit Denied for Dry Ice Vehicles Used Outside Factory; Not Classified as Capital Goods Under Regulations.
May 27, 2018 Case Laws Income Tax HC

Taxpayer Left Without Remedy as Commission Ignores Pending Status of Unserved Tax Assessment Order.
May 27, 2018 Case Laws Income Tax HC

Court Allows Further Inquiry if Reopening Notice's Validity is Challenged Without Detailed Evidence.
May 27, 2018 Case Laws Income Tax HC

Reassessment Notice Invalid Without Formal Withdrawal of Earlier Notice; Parallel Assessments Not Allowed.
May 27, 2018 Case Laws Income Tax AT

Assessee correctly deducts unabsorbed depreciation u/s 115JB for MAT, aligning with tax guidelines.
May 27, 2018 Case Laws Income Tax AT

Tax Assessment Flaws: Unresolved Discrepancies in Sundry Creditors Violate Natural Justice Principles, Bogus Purchases Questioned.
May 27, 2018 Case Laws Income Tax AT

Section 194C TDS Rules Not Applicable for Reimbursement of Actual Postage Expenses Under Income Tax Act.
May 27, 2018 Case Laws Income Tax AT

Income Tax Reassessment Canceled Due to Lack of Independent Verification; Relied Solely on Investigation Wing's Information.
May 27, 2018 Case Laws Income Tax AT

Limitation Period for Revision u/s 263: Calculation Based on Original Assessment Order or Intimation Date.
May 26, 2018 Case Laws Insolvency and Bankruptcy Tri

Insolvency Resolution Extended Beyond 270 Days Due to Exceptional Circumstances, Litigation Period Excluded for Approval.
May 26, 2018 Case Laws Insolvency and Bankruptcy Tri

Insolvency Resolution: Bhushan Employees' Standing in Question Due to Lack of Authorization and Unsustainable Allegations.
May 26, 2018 Case Laws FEMA AT

Burden of Proof in FEMA: Responsibility Lies with the Asserting Party, No Reverse Burden Unlike PMLA, Section 3(a) Explained.
May 26, 2018 Case Laws Service Tax AT

Tax Applies Only to Service Component in Tire Retreading; Raw Materials Excluded from Assessable Value.
May 26, 2018 Case Laws Service Tax AT

Financial Institution Space Rental at Auto Dealerships Not Classified as Business Auxiliary Service (BAS.
May 25, 2018 Circulars GST

Supply of Goods Before Warehouse Clearance Exempt from IGST; Tax Applies on Home Consumption Clearance Only Since April 2018.
May 25, 2018 Notifications Customs

Customs Tariff Update: Duty on Walnuts Raised to 100%; Protein Substances Tariff Increased to 40.
May 25, 2018 Act Rules Customs

Customs Audit Regulations 2018: Officers Can Enlist Chartered Accountants, IT Experts for Comprehensive Audits.
May 25, 2018 Act Rules Customs

Customs Audit Regulations 2018: Audits Can Occur On-Site or at Officer's Office for Importers, Exporters, and Licensees.
May 25, 2018 Act Rules Customs

Customs Audit Regulations, 2018: Process and Criteria for Selecting Entities and Declarations for Audit Based on Risk Evaluation.
May 25, 2018 Act Rules Customs

Importers and Exporters Must Keep Documents for 5 Years Under Customs Audit Regulations, 2018.
May 25, 2018 Notifications Customs

Customs Duty Increase on Protein Concentrates and Textured Protein Substances; Reduced Rate Withdrawn Affecting Import Costs.

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