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Highlights / Annotations / Catch Notes For the Day 26

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Showing 1601 to 1650 of 2208 Records

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August 26, 2015 Case Laws VAT and Sales Tax

Reversal of Input Tax Credit on issuance of credit note – nothing has been brought on record by Department to show that arrangement by which discounts/incentives were......
August 26, 2015 Case Laws VAT and Sales Tax

Interest on refund of Tax demand – Interest to be granted from date of deposit or from the date of assessment order – Revenue suffers no loss thereby for it has enjoyed....
August 26, 2015 Case Laws Companies Law

Registration for operating CIS scheme - sham CIS – Winding up of scheme and refund on non-compliance – Whether SEBI was justified in holding that schemes floated by......
August 26, 2015 Case Laws Income Tax

Penalty under Section 271D - violation of provisions of Section 269SS - the funds were urgently required for conversion of the property, a loan was taken from the......
August 26, 2015 Case Laws Income Tax

TDS liability - ITAT was not required to decide whether the amount paid was liable to be deducted u/Sec. 194J or 194C but whether on non-deduction of TDS, penalty was......
August 26, 2015 Case Laws Income Tax

Liability for deduction of TDS u/s 195 r/w S.197 - the income earned by M/s Sheraton International, USA in India was not liable for deduction of TDS u/s 195 r/w S.197......
August 26, 2015 Case Laws Income Tax

Addition under the head of 'fraud payment'- The failure by the Assessee's employees to do so resulted in a legal liability on the Assessee to make good the loss to IHCL....
August 26, 2015 Case Laws Income Tax

Interpretation of Section 139(5)- whether Tribunal is right in law in holding the 'revised return' of income filed by the assessee beyond the time limit prescribed......
August 26, 2015 Case Laws Income Tax

TPA - the assessee cannot seek to raise an issue before the Tribunal in respect of which he has not filed any objection before the Dispute Resolution Panel nor has the......
August 26, 2015 Case Laws Income Tax

Profit on transfer of development rights to the fully owned subsidiary company - since the said profit does not fall under the definition of “income” at all and since......
August 26, 2015 Case Laws Income Tax

Expenditure claimed under the head “provision towards SOBM and drill cutting disposal expenses” - the said provision is offered as income in the succeeding year in the......
August 26, 2015 Case Laws Income Tax

Transfer pricing adjustment - there is no justification for inclusion of the future year’s profit margins while determining the ALP of the current year’s international......
August 26, 2015 Case Laws Income Tax

Addition relating to shifting of profits made - AO has not brought any material on record to show that the assessee had received back corresponding amount equivalent to.....
August 26, 2015 Case Laws Income Tax

Addition made u/s 69C - the vary basis for making the addition i.e. the Sale Deed was declared as Null & Void and there was no evidence available on the record to......
August 26, 2015 Case Laws Income Tax

Revision u/s 263 - According to the scheme of the Act, the revenue is entrusted with the levy and collection of tax in accordance with law. If due to an erroneous order.....
August 26, 2015 Case Laws Income Tax

Disallowance of exemption claimed u/s 54EC on investment in REC Bonds - Claim of the assessee cannot be denied on the only ground of delay in investing in the REC Bonds.....
August 26, 2015 Case Laws Income Tax

Transfer pricing adjustment - in the earlier year once these two companies have been found to be functionally similar, then in this year they cannot be rejected on......
June 26, 2015 Case Laws Service Tax

Denial of refund claim - original documents of refund claim not submitted - concerned authority never have them opportunity to produce sample documents - refund claim......
June 26, 2015 Case Laws Service Tax

CENVAT Credit - cable operator's services - the same as allowable input service, as the same is utilized in various offices of the appellant for being up-dated with the.....
June 26, 2015 Case Laws Service Tax

Demand of service tax - Under section 84 of the Act, learned Commissioner revised the show cause notice to change the category of the service provided by the appellant......
June 26, 2015 Case Laws Central Excise

Manufacture of chimneys - component of the boilers for non-conventional energy system - Exemption - there is very thin distinction between part and device - exemption allowed - AT
June 26, 2015 Case Laws Central Excise

Cenvat Credit - Show-cause notice is vague as it nowhere gives the breakup of the proposed demand nor it discusses any particular reasons as to why the CENVAT Credit is.....
June 26, 2015 Case Laws Central Excise

Penalty for non maintenance of records - manufacturer of cigarettes works under physical control - Applicability of Circular No. 224/37/2005-CX.6, dated 24-12-2008 - as....
June 26, 2015 Case Laws Customs

Confiscation of goods - Enhancement of value of goods - the petitioners declared the price of free import of marble blocks/tiles below the US $ 60 which was not correct.....
June 26, 2015 Case Laws Customs

Challenge of detention order - Charges of carrying Fake Indian Currency Notes (FICN) - Prohibition under the Customs Act - . The "imminent possibility" of the petitioner....
June 26, 2015 Case Laws Income Tax

Rectification of mistake - adverse remarks not only against the assessee but against the representative of the assessee - Held that - That must been avoided as it would.....
June 26, 2015 Case Laws Income Tax

Granting depreciation although not claimed by the assessee - depreciation not claimed for by the assessee, cannot be allowed as a deduction despite the introduction of......
June 26, 2015 Case Laws Income Tax

Standby maintenance revenues earned under the Construction and Maintenance Agreement (C&MA) from VSNL - whether taxable in India as ‘Fees for Technical Services’ (‘FTS’)....
June 26, 2015 Case Laws Income Tax

Reopening of assessment - unaccounted cash credit - the notice issued u/s 148 of the Act subsequently on the basis of information received from the Investigation Wing of....
June 26, 2015 Case Laws Income Tax

Rejection of the claim u/s. 80IB(10) - large townships - Permission for construction of shops had been allowed by the local authority in accordance with rules and......
June 26, 2015 Case Laws Income Tax

Disallowance of remuneration paid to the Directors - The A.O. has not indicated as to how the turnover could be a sound basis for comparison of remuneration - AT
June 26, 2015 Case Laws Income Tax

Share transaction - The sole reason assigned by AO for coming to the conclusion that the shares were held as stock in trade was that the shares were transferred on the......
June 26, 2015 Case Laws Income Tax

Unexplained cash deposits in the bank account - The assessee was very selective in giving effective explanation and evidence before the AO despite adequate opportunities....
May 26, 2015 Case Laws Service Tax

When the entire demand covering the period October, 2002 to December, 2006 is a meagre ₹ 19,576/- the demand for a mere 3 months will be pittance or less making it....
May 26, 2015 Case Laws Customs

Imports in violation of the Exim Policy - Deterrent penalty - Tribunal has not passed a speaking order justifying the reduction of fine and setting aside the penalty. -.....
May 26, 2015 News VAT and Sales Tax

Levy of purchase tax u/s 4 - agriculture products - The contention that a farmer/agriculturist is indirectly being subjected to tax does not merit acceptance. - HC
May 26, 2015 Case Laws Companies Law

Winding up - When the company paid installments to a substantial extent and prayed for some respite the Division Bench, in our view, would be within its right to......
May 26, 2015 Case Laws Income Tax

TDS u/s 194H - discount allowed by the appellant to the distributors in respect of starter packs and recharge coupons for its prepaid service - since the relationship......
May 26, 2015 Case Laws Income Tax

Deduction of expenditure after actual payment u/s 43B - Provision of Section 43B of the Income Tax Act does not apply to the electricity duty collected by the......
May 26, 2015 Case Laws Income Tax

Condonation of delay - There is no allegation far less any proof of the fact that the appellant was prevented by any cause far less sufficient cause from preferring the.....
May 26, 2015 Case Laws Income Tax

Disallowance of transmission charges paid to U.P. Power Corporation Limited - payment of transmission charges is not payment for fee for technical services, therefore,......
May 26, 2015 Case Laws Income Tax

Once the specified forms 15J and 15-I have been collected under Rule 29D(4)(ii) by the assessee even if the same is not submitted to the CIT for one reason or another,......
May 26, 2015 Case Laws Income Tax

Interest on refund - refund made in part - Whether refund should have been first adjusted with the interest due on date of grant of refund, instead of being adjusted......
May 26, 2015 Case Laws Income Tax

Royalty - payments received on sale and marketing of software license to the customers - assessee was under obligation to deduct tax at source under section 195 of the.....
March 26, 2015 Case Laws Central Excise

CENVAT Credit - Cenvat Credit is available only to the person, to whom the goods have been sold by the manufacturer and not to any other person - receipt of goods not......
March 26, 2015 Case Laws Central Excise

Clandestine removal of goods - the non-recording of the correct quantity of goods in the statutory record, viz., RG.1 register maintained by the assessee establishes the....
March 26, 2015 Case Laws Central Excise

Appointment of ex-departmental officers are Authorised Representatives before the CESTAT - Group 'A' officers on retirement or resignation from the department......
March 26, 2015 Case Laws Central Excise

Denial of rebate claim - Simply ticking a wrong declaration in ARE-1 form cannot be a basis for rejecting the substantial benefit of rebate claim. Under such......
March 26, 2015 Case Laws Customs

The assessee has paid provisional duty which gets reduced on final assessment. - For refund on this account, no application is required to be filed u/s 27 of the Act and....
March 26, 2015 Case Laws VAT and Sales Tax

Manufacture - conversion of wet blue leather into finished leather - Wet blue leather loses its identity as wet blue leather and becomes a different commodity with a......

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A: Input Tax Credit on Construction Cost in relation to Immovable Propert...

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